Sec. 16-4-1    Definitions
Sec. 16-4-2    Use tax imposed
Sec. 16-4-3    Limitations
Sec. 16-4-4    Construction and building materials use tax collection

(1)    To the storage, use or consumption of any tangible personal property, the sale of which is subject to a retail sales tax imposed by the Town.
(2)    To the storage, use or consumption of any tangible personal property purchased for resale in the Town, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of a business.
(3)    To the storage, use or consumption of tangible personal property brought into the Town by a nonresident thereof for his or her own storage, use or consumption while temporarily within the Town; however, this exemption does not apply to the storage, use or consumption of tangible personal property brought into this State by a nonresident to be used in the conduct of a business in this State.
(4)    To the storage, use or consumption of tangible personal property by the United States government or the State, or its institutions or political subdivisions, in their governmental capacities only, or by religious or charitable organizations in the conduct of their regular religious or charitable functions.
(5)    To the storage, use or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding for sale, profit or use any article, substance or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded or furnished and the container, label or the furnished shipping case thereof.
(6)    To the storage, use or consumption of any article of tangible personal property, the sale or use of which has already been subjected to a legally imposed sales or use tax of another statutory or home rule town, city or city and county equal to or in excess of that imposed by this Article.  A credit shall be granted against the use tax imposed by this Section with respect to a person's storage, use or consumption in the town or city of tangible personal property purchased by him or her in a previous statutory or home rule town, city or city and county.  The amount of the credit shall be equal to the tax paid by him or her by reason of the imposition of a sales or use tax of the previous statutory or home rule town, city or city and county on his or her purchase or use of the property.  The amount of the credit shall not exceed the tax imposed by this Section.
(7)    To the storage, use or consumption of tangible personal property and household effects acquired outside of the Town and brought into it by a nonresident acquiring residency.
(8)    To the storage, use or consumption of any construction and building materials if a written contract for the purchase thereof was entered into prior to the effective date of such use tax.
(9)    To the storage, use or consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let or entered into at any time prior to the effective date of this use tax.  (Ord. 411 §1, 1989; Ord. 497 §1, 2002)

(a)    The collection of the use tax for construction and building materials shall be administered by the Town Board.
(b)    The collection and administration of the use tax imposed by this Section shall be performed by the Town Board in substantially the same manner as the collection, administration and enforcement of the state sales and use tax.  The use tax shall be collected in advance at the time of the issuance of building permits based upon the estimation of the value of the construction of building materials to be used and may be subsequently adjusted by the Town at its sole option if, by later determination, the value of the building and construction materials exceeds the amount estimated.
(c)    The use tax collected for construction and building materials shall be separately accounted for and used only for parks, trails, recreation, open space and community improvements.  (Ord. 411 §1, 1989; Ord. 497 §1, 2002)