§ 37.43 CONSTRUCTION AND BUILDING MATERIALS USE TAX COLLECTION.
   (A)   The collection of the use tax for construction and building materials shall be administered by the Board of Trustees of the town.
   (B)   The collection and administration of the use tax imposed by this subchapter shall be performed by the Board of Trustees of the town, in substantially the same manner as the collection, administration and enforcement of the state sales and use tax.
(Ord. 2000-4, passed 11-9-2000; Ord. 2000-5, passed 11-9-2000)