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An excise tax is hereby imposed on the storage, use or other consumption in Sierra County of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of one and one-quarter percent 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. 393, eff. 5/17/72; Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14103)