Chapter 3.08
ADDITIONAL SALES AND USE TAX
Sections:
3.08.010 Statutory authority--Rate.
3.08.010 Statutory authority--Rate.
A. In accordance with Section 17(2), ESB 4972, 1982 First Special Session, 47th Legislature, an additional sales and use tax is imposed.
B. This tax shall be collected upon all taxable events occurring within the town at the rate of 0.5 percent of the selling price, in the case of a sales tax, or the value of the article used, in the case of a use tax, on and after July 1, 1982, which is the effective date of the ordinance codified in this chapter. (Ord. 130 § l, 1982)
3.08.020 Scope.
The enactment of this tax in the town shall not be construed nor given effect, directly or indirectly, contrary to the town’s existing zoning ordinance (Title 14 of this code), including any amendments. (Ord. 130 § 3, 1982)
3.08.030 Use of revenue.
Revenues derived from imposition of this sales and use tax may be expended in any legal manner as the council may determine. (Ord. 130 § 4, 1982)