§ 3.04.050. Imposition.

Latest version.

For the privilege of selling tangible personal property at retail a tax is imposed upon all retailers in the county at the rate of one percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in the County of San Luis Obispo on and after October 1, 1957, to and including June 30, 1972, and at the rate of one and one-quarter percent thereafter.

(Ord. 1217 § 2, 1972: Ord. 587 § 2 (part), 1961: prior code § 8-008(a) (1))

                    
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