For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate stated in § 3.08.020 of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after the operative date.
('86 Code, § 3.08.060) (Ord. 3595, passed - - ) Penalty, see § 3.08.170