§ 82-78. Prior contracts.

(a)

In any case where tangible personal property is sold at retail under a contract providing such retail sale, made and entered into prior to the effective date of the ordinance from which this article is derived and containing the sale price, and delivery is made after the effective date of such ordinance and such sale is taxable under this article, the seller shall add the tax imposed by this article to the sale price, and collect it from the buyer.

(b)

The provisions of this section shall also apply where such tangible personal property is not sold but is used, consumed, distributed, stored, leased or rented and where services taxable under this article are contracted for before the effective date of the ordinance from which this article is derived but are actually furnished after the effective date of such ordinance.

(c)

The provisions of this section shall not apply to tangible personal property actually imported or caused to be imported into or stored within the territorial limits of the city prior to the effective date of the ordinance from which this article is derived if such property is actually used or consumed by the person who imported and stored it.

(Ord. No. 50, § VIII, 12-19-60)