§ 3.20.080. Use tax.

Latest version.

An excise tax is imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of this chapter for storage, use or other consumption in the city at the rate stated in Section 3.20.020 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made.

(Prior code § 3-3.208)

                    
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