An excise tax is imposed on the storage, use or other consumption in this county of
tangible personal property purchased from any retailer, 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 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.
