a. Sales Tax. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the Town at the rate stated in subsection 3-1.6 of the gross receipts of the retailer from the state of all tangible personal property sold at retail in this Town.
b. Use Tax. An excise tax is hereby imposed on the storage, use or other consumption in this Town of tangible personal property purchased from any retailer for storage, use or other consumption in this Town at the rate stated in subsection 3-1.6 of the sales price of the property. The sales price shall include delivery charges when such charges are subject to State sales and use tax regardless of the place to which delivery is made.
(Ord. #14, §§6, 8)