There is to be levied, and there shall be collected, a use tax on every person, firm, corporation or association for the privilege of storing, using or otherwise consuming within the Town any tangible personal property, construction or building materials, motor or other vehicles for which registration is required, purchased at retail outside the Town. The use tax shall be imposed and collected at a rate of four and one-half percent (4½%), inclusive of a one-half-percent use tax for affordable housing, of the storage costs or purchase price at retail of the tangible personal property, construction or building materials, motor or other vehicles, purchased outside the Town and stored, used or otherwise consumed in the Town. Except as may otherwise be provided in this Article, the use tax shall be due and payable at the time the property is brought into the Town. Such tax is payable and shall be collected by the Town Clerk, Finance Director or an authorized agent. (Ord. 1263, 2007)