A. An excise tax is imposed on the storage, use or other consumption in the County of tangible personal property purchased from any retailer for storage, use or other consumption in the County at the rate of 2.25 percent of the sales price of the property.
B. The tax is imposed on all property which was acquired out- of-State in a transaction which would have been a taxable sale if it had occurred within this State. (Ord. 106 §4(A), 1989)