3.12A.020 Rate.

The rate of tax imposed by this chapter shall be one-tenth of one percent (0.1%) of the selling price in case of a sales tax, or the value of article used, in the case of a use tax. The retail sale or use of motor vehicles, and the lease of motor vehicles for up to the first thirty-six (36) months of the lease, are exempt from the tax imposed under this section. (Sec. 1 of Ord. 2022-10-01)