There is hereby imposed a tax on all transfers, whether by deeds, instruments, writings, leases, or any other documents or otherwise, by which lands, tenements or other interests in real property located in the town are sold, granted, let, assigned, transferred, exchanged or otherwise conveyed to or vested in a purchaser, or purchasers thereof, or any other person or persons, except as may be specifically exempted by section 3-3-6 of this chapter. Said tax shall be due and payable at the time of transfer and contemporaneously therewith as hereinafter specified. (Ord. 30, Series 2021)