An excise tax is imposed on the storage, use or other consumption in the County of
San Luis Obispo of tangible personal property purchased from any retailer on or after
October 1, 1957, for storage, use or other consumption in the county at the rate of
one percent of the sales price of the property to and including June 30, 1972, and
at the rate of one and one-quarter percent thereafter. 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. 1217 § 5, 1972: Ord. 587 § 5(a), 1961)
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