The Sales or Use Tax is imposed on the purchase price paid or charged upon the sale, purchase, lease, rental or grant of license to use, grant of right to access, or on the use, storage, distribution or consumption of tangible personal property purchased pursuant to a retail sale, and on the subsequent lease, rental or sale of tangible personal property by any person to every consumer regardless that the person purchasing and subsequently leasing, renting or selling that personal property paid the tax imposed on the initial purchase and use of the property acquired which is subsequently leased, rented or sold. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42; Ord. 19-21)