§ 20-77. Transactions entered into before effective date.

(a)

In any case where tangible personal property is sold at retail under a contract providing for the retail sale, made and entered into prior to the effective date of Ordinance No. 173 and containing the sale price and delivery is made after the effective date of this article and the sale is taxable under this article, the seller shall add the tax imposed by the ordinance to the sale price, and collect it from the buyer.

(b)

The provisions of this section shall also apply where the tangible personal property is not sold, but is used, consumed, distributed, stored, leased or rented, and where services taxable hereunder are contracted for before the effective date of Ordinance No. 173, if the tangible personal property is actually used or consumed by the person who imported and stored the tangible personal property.

(Ord. No. 173, § 12.06, 11-10-78)