<Li> Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users . </Li> <Li> Gross receipts taxes, levied on all sales of a business . They have been criticized for their "cascading" or "pyramiding" effect, in which an item is taxed more than once as it makes its way from production to final retail sale . </Li> <Li> Excise taxes, applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than on the retail seller . </Li> <Li> Use tax, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor not under the jurisdiction of the taxing authority (such as a vendor in another state). Use taxes are commonly imposed by states with a sales tax but are usually enforced only for large items such as automobiles and boats . </Li>

Who determines the amount of city sales tax