§ 298-2. Levy of tax.
Latest version.
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A tax shall be levied upon all persons now conducting or who may hereafter conduct a transient retail business in the City of New Rochelle. Such tax shall be based upon the gross amount of sales and shall be at the same aggregate rate as other property is taxed in the City for City, school, county and state purposes. If the rate for the current year has not been ascertained at the time the tax herein provided for is to be paid, the same shall be estimated by the City Clerk.