There is hereby imposed, which shall be paid and collected, a use tax on the privilege of using or consuming within the Town of Parachute construction and building materials of every kind and form purchased outside the Town of Parachute at retail for the purpose of use or consumption within the Town, in the amount of three and three-quarters percent (3.75%) of the retail purchase price of said construction and building materials. (Ord. 190, 1982; Amended Ord. 530 §1, 2005)