§ 4.18.280. Containers.

(a) There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in the county of:

(1)

Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container;

(2)

Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter;

(3)

Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

(b)

As used in this section the term "returnable containers" means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are "nonreturnable containers."

(Ord. 1011 § 1 (part), 1987)