A. A sales tax shall be established by the city council and adopted as a part of the city budget.

B. The tax levied by this chapter applies to all sales, rentals and services made within the city, except those that this chapter expressly exempts from tax. Exemptions from the tax levied by this chapter are to be construed narrowly. (Ord. 20-002 § 3, 2020; Ord. 07-029 § 10, 2007; Ord. 06-028 § 3, 2006; Ord. 493 § 3, 1996; Ord. 276 § 4, 1983)