(1) Sales Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed on the sale at retail of tangible personal property or services a tax at the rate of one percent (1%) on the purchase price. The tax shall be collected by the vendor from the purchaser and shall be paid over to the Commonwealth as provided by the Act.

(2) Use Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed upon the use within the City of tangible personal property purchased at retail and on services purchased at retail a tax at the rate of one percent (1%) on the purchase price. The tax shall be paid to the Commonwealth by the person who makes such use as provided by the Act. The use tax shall not be paid by any person who has paid the City tax imposed under this Section equal to or greater than the tax imposed pursuant to either subsection (1) or this subsection.

(3) Hotel Occupancy Tax. In accordance with the provisions of The Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class there is hereby imposed an excise tax of one percent (1%) of the rent upon every occupancy of a room or rooms in a hotel in the City. The tax shall be collected by the operator or owner from the occupant and paid over to the Commonwealth.