The purpose of this chapter is to impose a sales tax upon the sale at retail of tangible personal property and the furnishing of certain services in the town pursuant to the authority granted to incorporated towns of the state by article 2 of title 29, Colorado Revised Statutes, 1973, as amended. This chapter shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the sales tax of the state, levied by article 26 of title 39, Colorado Revised Statutes, 1973, as amended. (Ord. 177, 2-22-1990)