A. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in this county of:
1. Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container;
2. Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter;
3. Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.
B. As used in this section, "returnable containers" means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are "nonreturnable containers". (MC Ord. 39A §57, 1971)