A Local Hospitality Tax is hereby imposed on the sales of prepared meals and beverages sold in establishments within the incorporated municipalities and the unincorporated areas of the county. The Local Hospitality Tax shall be in an amount equal to two percent of the gross proceeds of sales of prepared meals and beverages sold in establishments located within the unincorporated areas of the county and within the boundaries of the incorporated municipalities which have consented, by resolution adopted by their governing body, to the imposition of the Local Hospitality Tax in the amount of two percent. The Local Hospitality Tax shall be in an amount equal to one percent of the gross proceeds of sales of prepared meals and beverages sold in establishments located within the boundaries of the incorporated municipalities within the county which do not give their consent to the imposition of the Local Hospitality Tax. (Ord. 2000-O-28 § 2, 2000)