An excise tax is imposed on the storage, use or other consumption in the county of Del Norte of tangible personal property purchased from any retailer on or after August 27, 1956, for storage, use or other consumption in the county at the rate of one percent of the sales price of the property to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter. The sales price includes delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made.
(Ord. 72-2 § 5, 1972: Ord. 243 § 5(a), 1956.)