Chapter: 3.04 Sales
And Use Tax
An excise tax is imposed on the storage, use
or other consumption in the county of Del Norte of tangible personal property purchased
from any retailer on or after August 27, 1956, 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 includes delivery charges when such charges
are subject to state sales or use tax regardless of the place to which delivery
is made. (Ord. 72‑2 § 5, 1972: Ord. 243 § 5(a), 1956.)