§ 4.18.180. Liability for tax—Extinguishment of liability.

Every person storing, using or otherwise consuming in the county tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the department under such regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to Section 4.18.185 of this article is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

(Ord. 1011 § 1 (part), 1987)