For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers in the county at the rate of one and one-quarter percent of the gross receipts of the retailer from the sale of all tangible personal property sold at retail in Sierra County. (Ord. 393, eff. 5/17/72; Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14102(a)(1))