(a) Sales tax. It is declared to be the legislative intent of the city that, for the purposes of this article, every person who is engaged in business in the city and who shall deliver or cause to be delivered to the purchaser in the city any property or services taxable under this article is exercising a taxable privilege and shall collect the tax imposed by this article in the manner set forth in this article on the total purchase price of such tangible personal property or taxable services that are purchased, sold, leased or rented at any time by or to every customer or buyer.

(b) Use tax. It is declared to be the legislative intent of the city that, for the purposes of this article, every person who stores, uses, distributes, or consumes in the city any tangible personal property or taxable services purchased, leased or rented at retail, as defined in section 130-32, is exercising a taxable privilege. (Code 1979, § 36-16)