An excise tax is hereby imposed on the storage, use, or other consumption in the city of tangible personal property purchased from any retailer on and after the operative date of this chapter for the storage, use, or other consumption in the city at the rate set forth in CMC 3.24.020 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. 173 § 1. 2002 Code § 7-1.8).