(A) The 3% use tax provided for herein shall be applicable to every motor vehicle for which registration is required by the laws of the state and no registration shall be made of any motor or other vehicle or 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 any tax due upon the use, storage or consumption thereof pursuant to this subchapter has been paid.
(B) The use tax imposed by this subchapter shall be collected by the authorized agent of the Department of Revenue in this county.
(C) The proceeds of said use tax shall be paid to the town periodically in accordance with an agreement entered into by and between the town and the Department of Revenue.
(Ord. 2000-4, passed 11-9-2000; Ord. 2000-5, passed 11-9-2000)