(A) The purpose of this subchapter is to impose a town sales tax on retail sales of tangible personal property in the town, and upon the furnishing of certain services in the town, as specified in this subchapter.
(B) This subchapter shall be construed and interpreted as to effectuate the general purpose of making it uniform, insofar as required by law, with the state sales tax.
(Prior Code, § 3.08.040) (Ord. 3.08.010, Series 2001, passed 8-21-2001)