Sec. 130-201. Nonlocal sales of automotive vehicles.
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Every person who purchases an automotive vehicle at retail, whether new or used, outside the city shall become subject to payment of the city use tax thereon if:
(1) With respect to an automotive vehicle purchased by a business and operated primarily for business purposes, the address from which such vehicle is principally operated and maintained is located within the City.
(2) With respect to any other automotive vehicle, the address of the purchaser's residence is located within the City; or, if such vehicle is permanently operated and maintained at an address other than that of the purchaser's residence, such address is located within the City. (Code 1979, § 36-97)