Every retailer maintaining a place of business in this county and making sales of tangible personal property for storage, use or other consumption in this county, not exempted under sections 3.08.170 to 3.08.260, inclusive, of this chapter shall, at the time of making the sales or, if the storage use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the tax commission. (MC Ord. 39A §38, 1971)