Los Angeles County |
Code of Ordinances |
Title 4. REVENUE AND FINANCE |
Chapter 4.73. TRANSACTIONS AND USE TAX TO PREVENT AND COMBAT HOMELESSNESS |
§ 4.73.110. Use Tax Rate.
A use tax is hereby imposed on the storage, use or other consumption in the County of tangible personal property purchased from any retailer on and after the operative date of this ordinance for storage, use or other consumption in said territory at the rate of 0.25% of the sale price of the property for a period of ten (10) years beginning on and after the operative date of this ordinance. 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. 2017-0001 § 1, 2017.)