An excise tax is hereby imposed on the storage, use or other consumption in the county
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.
