A. There is hereby imposed a tax for the privilege of selling tangible personal property at retail upon every retailer in the city at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold by that person at retail in the city, and a use tax of one percent (1%) of the purchase price upon the storage, use or other consumption of tangible personal property purchased from a retailer for storage, use or consumption in the city.
B. For the purposes of this article, all retail sales are deemed consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer or its agent to an out of state destination or to a common carrier for delivery to an out of state destination. In the event a retailer has no permanent place of business in the state or has more than one place of business, the place or places at which the retail sales are consummated shall be determined under rules and regulations as prescribed and adopted by the state board of equalization. The gross receipts from such sales for purposes of the sales tax, and purchase price for purposes of the use tax, shall include delivery charges when such charges are subject to the state sales and use tax. (1962 Code § 8-2)