3-1-3: SALES AND USE TAX IMPOSED; RATE AND OPERATIVE DATE:
   A.   Sales Tax: For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the city at the rate of one percent (1%) of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in this city on and after May 1, 1985.
   B.   Use Tax: An excise tax is hereby imposed on the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after May 1, 1985, for storage, use or other consumption in this city at the rate of one percent (1%) of the sales price of the property. 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. 85-12, 5-1-1985)