(a) No building permit shall be issued by the Building Official to any person requesting a permit for construction within the Town until the person has paid the use tax in an amount calculated by applying the use tax rate of taxation to forty percent (40%) of the valuation of the project based on current Building Code data as applied to the type of construction involved, including electrical, plumbing or mechanical material.

(b) All of such estimated valuations shall be computed by the Building Official.

(c) Any person entitled to a whole or partial exemption shall execute an affidavit showing why he or she should be excused wholly or in part from paying an estimated use tax and shall also file such other forms as the Finance Director may require to prove his or her exemption. After review of these documents, the Finance Director may excuse such person from paying an estimated use tax if he or she finds that the person requesting an exemption qualified for such exemption under Section 4-2-530 above.

(d) All construction projects shall pay the use tax when the building permit is issued. (Ord. 1263, 2007; Ord. 1313, 2009)