In order to prevent the illegal importation into this town of tangible personal property
which is subject to the tax, and to strengthen and make more effective the manner
and method of enforcing payment of the tax imposed by this article, the tax collector
is hereby authorized and empowered to put into operation a system of permits whereby
any person or dealer may import tangible personal property by truck, automobile, or
other means of transportation other than a common carrier, without having said truck,
automobile or other means of transportation seized and subject to legal proceedings
for its forfeiture. Such system of permits shall require the person or dealer who
desires to import tangible personal property into this town, which property is subject
to the tax imposed by this article to apply to the tax collector or his assistants
for a permit stating the kind of vehicle to be used, the name of the driver, the license
number of the vehicle, the kind and character of tangible personal property to be
imported, the date, the name and address of the consignee, and such other information
as the tax collector may deem proper or necessary. Such permits shall be free of cost
to the applicant and may be obtained at the office of the tax collector.
