An excise tax is hereby imposed on the storage, use or other consumption in the City of Tulare of tangible personal property purchased from any retailer on or after the operative date of this chapter, at the rate of 0.50% of the sales price of the property subject to the tax. The sales price shall include delivery charges when the charges are subject to state transactions or use tax regardless of the place to which delivery is made. The City Council is authorized to establish a tax rate of 0.5% by resolution. The tax imposed is in addition to the tax imposed pursuant to Chapter 5.08 of this code. The City Council may, by resolution after public notice and public hearing, reduce the tax to 0.25%.
(1995 Code, § 5.78.060) (Ord. 05-1996, passed - -2005)