Section 202. Amount of Tax.--(a) The rate of tax shall be one per centum (1%) of the sale price of each separate sale at retail.
(b) The tax shall be computed as follows:
(1) Where the consideration is ten cents or less, no tax shall be collected.
(2) On each sale where the consideration is from eleven cents to one dollar, both inclusive, the tax shall be one cent.
(3) On each sale where the consideration is in excess of one dollar, the tax shall be one cent on each additional dollar or fraction thereof.