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The previous 5% rate for the period before implementation and the new rate from the implementation date through the end of the month. WHO MUST COLLECT: Any person or business selling food (any and all prepared edible refreshment and nourishment, liquid or otherwise, including alcoholic beverages, which are consumable as sold) shall collect the tax from the person paying for such food. This tax is held in trust for the City and is not the property of the business. RATE OF TAXATION: The person o.

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