(A) The town use tax on motor and other vehicles imposed by this subchapter shall be collected by the authorized agent of the Department of Revenue, and the town is authorized to enter into such agreements as may be necessary or desirable to effectuate the same.
(B) No registration shall be made of any motor or other vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Department of Revenue or its authorized agents, until the taxes due upon the storage, use or consumption of such vehicle has been paid.
(C) The proceeds of the use tax on motor and other vehicles imposed by this subchapter shall be paid to the town periodically in accordance with the agreements referred to in division (A) above.
(D) The town use tax on construction and building materials shall be collected and administered by the town through such representatives as authorized by the Board of Trustees. The Board may establish, by resolution, such procedures as may be necessary or desirable to facilitate such collection and administration.
(Prior Code, § 3.08.120) (Ord. 3.08.010, Series 2001, passed 8-21-2001)