An exercise tax is hereby imposed in the storage, use or other consumption in this city of tangible personal property purchased from any retailer on and after the operative date for storage, use or other consumption in the city at the rate stated in § 5.08.020 of the sales price of the property. The sales price shall include delivery charge when the charges are subject to state’s Sales or Use Tax regardless of the place to which delivery is made.
(1995 Code, § 5.08.080)