(a) Any person who shall build, construct, reconstruct, alter, expand, modify or improve any building or other structure or improvement to any real property located within the Town, and who shall purchase the lumber, fixtures or any other building materials and supplies used therefor from any source outside the corporate limits of the Town, or any resident of the Town who shall purchase any motor vehicle or any other vehicle for which registration is required, under the laws of the State, either new or used, outside the corporate limits of the Town, shall be liable for the payment of a tax of two and one-half percent (2 1/2%) of the gross purchase price thereof. Of the use tax, one-fifth (1/5) of the total taxes collected (one-half-percent use tax) shall be designated as the "open space use tax" and placed in a special Open Space, Acquisition, Development and Maintenance Fund and the remaining four-fifths (4/5) of the total taxes collected (two-percent use tax) shall be spent on debt service, municipal operations capital projects and any other lawful municipal purpose.

(b) Imposition of the taxes imposed herein shall be in accordance with schedules set forth in the rules and regulations of the Department of Revenue and in accordance with regulations enacted by this Article. (Ord. 272 §7, 1977; Ord. 538 §2, 1999)