An excise tax is hereby imposed on the storage, use or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of Ordinance 2020-11-1515 for storage, use or other consumption in said territory at the rate of up to three quarters of a cent per dollar (0.75%) of the sales price of the property. If this rate of tax is approved by the voters, the City Council may by resolution set the rate of tax at such amount it deems appropriate not exceeding the rate of tax established herein. The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord. 2020-11-1515 § 1 (part))