Sec. 23.45. Imposition of 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 January 1, 1974 for storage, use or other consumption in this city at the rate stated in section 23.40 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. No. 844, § 7.)