(A) Imposition. There is hereby levied and imposed, and there shall be collected by the town and paid by the taxpayer, a use tax on the full purchase price paid or charged on the sale or purchase of construction and building materials, when purchased or sold at retail, and used or consumed in the town.
(B) Rate. The amount of the tax hereby levied is 2% of the full purchase price of construction and building materials.
(Ord. 10-2017, passed 7-26-2017) Penalty, see § 33.99