Every retailer maintaining a place of business in the County and making sales of tangible personal property for storage, use or other consumption in the County, not exempted under Article V 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 Department. (Ord. 106 §4(C), 1989)