It is hereby declared to be the legislative intent of the Town Council that for the purposes of this chapter every person who stores, uses, or consumes in the Town any construction and building materials, purchased at retail, is exercising a taxable privilege.

The purpose of this chapter is to raise revenue and to provide a complementary tax to the Town sales tax. The taxes imposed in this chapter are a use tax on building and construction materials which are purchased outside the Town for use, storage or consumption within the Town. (Ord. 190, 1982; Amended Ord. 530 §1, 2005; Amended Ord. 757 §2, 2019)