There is hereby imposed a tax upon all sales of commodities and services specified in section 3-2-3 of this chapter and not exempt therefrom as specified in section 3-2-4 of this chapter at the rate of two and one-half percent (2½%) on the amount of the sale which shall be rounded off to the nearest penny; provided, however, that sales under the amount of twenty-five cents ($0.25) shall not be taxable. (Ord. 30, Series 2021)