§ 7-402. IMPOSITION AND RATE OF TAX.

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An excise tax is hereby imposed on the use or other consumption in the city of tangible personal property purchased from any seller on or after the effective date of this article for use or other consumption in said city at the rate of one per cent of the sales price of the property. The word "seller" as used in this article shall be construed to include both retailers and wholesalers.

                    
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