The purpose of this Article is to impose a sales or use tax on all retail sales, certain leases of tangible property and the furnishing of certain services as hereafter defined, within the Town, and to provide to the Town the authority and administrative mechanisms to collect and administer said sales taxes. All sales, leases and purchases of tangible personal property and the furnishing of certain services as defined in this Article are taxable unless specifically exempted in this Article or by other statutory authority. The sales tax imposed by this Article applies to each transfer of ownership, possession and control of such tangible personal property, and may occur more than once during the life of the property. (Ord. 1263, 2007)