A. There is imposed a special tax on every person engaged in the business of selling firearms or firearms ammunition, as defined by this chapter, of one hundred fifty dollars for each thousand dollars of gross receipts from all merchandise sold in the same premises as the firearms or firearm ammunition is sold.

B. The tax imposed by this chapter shall be operative on July 1,1997, and supersedes the tax adopted by Ordinance 6349-N.S. (Ord. 6469-NS § 3, 1998)