There are different categories of businesses, but in its simplest form there are Service Industry & Retail. Service Industry (dry cleaners, banks, salons) is typically a NON-REVENUE generating business. They usually do not collect sales tax, unless products such as shampoo, lotions, or polish are sold. Even with those sales, this is a relatively small amount in comparison to their overall income. Retail (restaurants, grocers, gas, stores) establishments produce income. 3% percent of the 8% sales tax a customer pays will go to the City of Helena. Therefore, spending more money here means it stays here.