(a) The sale and use taxes imposed under this Article shall not apply to the sale or production or purchase of any materials, equipment, services or parts used in the production of aggregate, as defined in Subsection (e) below, or recycled concrete or recycled asphalt materials, during the life of the mine or pit. The life of the mine or pit shall be deemed to have expired upon a landowner or operator applying for release of mining bonds or other security held by regulatory authorities.

(b) The exemption in this Section shall apply only to uses within the scope of the sale or production of aggregate or recycled concrete or recycled asphalt materials and to no other uses occurring on a property.

(c) For purposes of this Article, the exemption in this Section shall also include exemption from taxes subsequently levied by the Town on the sale or production or purchase of any materials, equipment, services or parts used in the production of aggregate or recycled concrete or recycled asphalt materials. Such exemption shall not extend to real or personal property, municipal mill levy, or any county, state or federal tax.

(d) The exemption in this Section applies to all mine or pit properties located within the boundaries of the Town and to any mine or pit property subsequently annexed into the boundaries of the Town.

(e) For purposes of this exemption, aggregate shall mean and include, without limitation, any combination of stone, rock, boulders, cobbles, gravel, sand, silt, clay, shale, bedrock, solid minerals, overburden, topsoil, earth or earth-rock mixtures in their natural or processed state. (Ord. 1058 §2, 2011)