The council may by ordinance, levy and collect taxes for municipal purposes which may include but shall not be limited to: general ad valorem property taxes, and excise taxes (such as sales taxes, use taxes, bed taxes, occupation taxes and real estate transfer taxes).

No sales tax, use tax, bed tax or income tax shall be levied after the adoption of this charter until such tax shall have been approved by a majority of the qualified electors voting at a regular or special election.

For purposes of this charter, the term "sales tax" shall mean a tax on the sale of tangible personal property at retail or the furnishing of services.