3-1-1205: USE TAX RATE:
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 article for storage, use, or other consumption in said territory at a rate of three-quarters of one percent (0.75%) of the sales price of the property. 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. The tax imposed herein is in addition to any other excise tax imposed by the City, Los Angeles County, or the State of California. (Ord. 20-O-2821RP, eff. 1-22-2021)