3.04.260: LIABILITY; EXTINGUISHMENT:
Every person storing, using or otherwise consuming in the County tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the County, except that a receipt from a retailer maintaining a place of business in the County or from a retailer who is authorized by the Department under such regulations as it may prescribe to collect the tax and who is, for the purposes of the Relief Tax Ordinance relating to the use tax, regarded as a retailer maintaining a place of business in the County, given to the purchaser pursuant to Section 3.04.270 of this Article, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers. (Ord. 106 §4(B), 1989)