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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 this section for storage, use or other consumption in said territory at the rate of one-quarter of one (.25%) percent of the sales price of the property on and after the operative date of an ordinance, adopted by a vote of two-thirds (2/3) of the members of the City Council, declaring that this subsection 3-6.23 shall become effective and shall replace subsection 3-6.7 hereof. “Operative date,” as used in this section, shall mean the first day of the first calendar quarter commencing more than one hundred twenty (120) days after adoption of such ordinance. 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. #56-94, S23)