3.80.030 Levy of sales tax – Rate.
A. A consumer’s sales tax is hereby levied on all retail sales made, on all rents or leases paid and on all services performed within the borough in the regular course of business except such as hereinafter exempted. The tax is levied in the following amounts:
1. Areawide is four percent.
2. Within the townsite is an additional one and one-half percent.
3. A discount of one-half of one percent shall be applied to transactions in the area south of the southern boundary line of Township 34 south.
B. If parts of a sale, service, rental or lease or combination thereof (hereinafter referred to as “transaction”) occur separately inside the townsite service area and the borough outside the townsite service area, or occur over a period of time during which two different tax rates apply, the tax shall be the highest rate applicable to any part of the transaction and shall be applied to the price of the entire transaction.
If, however, a part of the transaction is regularly offered on a separate basis by the seller and the seller invoices and prices such various parts of the transaction separately in accordance with the location of the parts of the transaction, or the time of the transaction, then the sales tax rate for that location or the rate in effect at that time shall apply.
A sale of goods is taxable at the combined borough and townsite service area rate if the point of sale, or the place of business, or the point of delivery is within the townsite service area. (Ord. 18-07-500 § 5; Ord. 05-09-123; Ord. 05-08-120)