§ 19-142. Purpose of article.

The purpose of this article is to impose a three-percent use tax on the privilege of using or consuming in the city any construction and building materials purchased at retail and for the privilege of storing, using and consuming motor and other vehicles on which registration is required purchased at retail, and for the storage, use, or consumption of any article of tangible personal property.

(Code 1961, § 25A-2; Ord. No. 11-1986, § 2, 10-28-86, eff. 1-1-87; Ord. No. 5-2010, 5-11-10, eff. 5-21-10)