Last time a sales tax was investigated, it was found that you needed to collect 3% tax in order to cover the costs of collecting the tax. Unless that has changed, 2% will not even cover the cost of collections. You burden businesses with keeping track of the tax. You burden taxpayers because you cannot ever deduct all of your sales tax off of your federal tax. It would be easier to impose a city income tax. All of the income tax would be deductible. It should have a lower cost to collect those taxes leaving more revenue to offset property taxes. Not that I ever believe that my property tax will go down. Mayor Sullivan said my property taxes would go down. They never did.