The proper MOC for a phosphoric acid storage tank will depend on its purity and in particular, the concentrations of halides such as chlorides, and fluorides. Recommended materials of construction for a refined product storage tank would be fiberglass reinforced plastic, rubber-lined mild steel (like you probably have already), 316L stainless steel, polypropylene, and polyethylene. Of course not all of these materials may be suitable for a tank as large as yours. For more detailed information you should consult a reference text such as "Materials Selector for Hazardous Chemicals, Vol. MS-7: Phosphoric Acid," published by MTI.