Chapter XVI, Section I - Sales Tax
Sec. 16-1-1 Purpose
Sec. 16-1-2 Definitions
Sec. 16-1-3 General provisions
Sec. 16-1-4 Collection
Sec. 16-1-5 Schedule of sales tax
Sec. 16-1-6 Election
Sec. 16-1-7 Amendments
Sec. 16-1-8 Penalties (Repealed)
Sec. 16-1-9 Vendor's fees
Sec. 16-1-1. Purpose.
The purpose of this Chapter is to impose a sales tax on the privilege of selling tangible personal property at retail or the furnishing of services upon every retailer in the Town as set forth in Section 39-26-104, C.R.S. (Ord. 325 §2, 1976)
Sec. 16-1-2. Definitions.
For the purpose of this Chapter, the definitions of words herein contained shall be as defined in Section 39-26-102, C.R.S., and said definitions are incorporated herein by this reference. (Ord. 325 §3, 1976)
Sec. 16-1-3. General provisions.
(a) For the purpose of this Chapter, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his or her agent to a destination outside the limits of the Town or to a common carrier for delivery to a destination outside the limits of the Town.
(b) The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S., regardless of the places to which delivery is made.
(c) In the event a retailer has no permanent place of business in the Town, or more than one (1) place of business, the place or places at which the retail sales are consummated for the purpose of this sales tax shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by the rules and regulations promulgated by the Department of Revenue.
(d) The amount subject to tax under this Chapter shall not include the state sales and use tax imposed by Article 26, Chapter 39, C.R.S.
(e) The tangible personal property and services taxable pursuant to this Chapter shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, C.R.S., and subject to the same exemptions as those specified in Section 39-26-114, C.R.S.
(f) All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the Town sales tax when such sales meet both the following conditions:
(1) The purchaser is a nonresident of, or has his or her principal place of business outside of, the local taxing entity; and
(2) Such personal property is registered or required to be registered outside the limits of the Town, under the laws of the State.
(g) For transactions consummated on or after January 1, 1986, the Town's sales tax shall not apply to the sale of construction and building materials, as the term is used in Section 29-2-109, C.R.S., if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the Town evidencing that a local use tax has been paid or is required to be paid.
(h) For transactions consummated on or after January 1, 1986, the Town's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of two percent (2%). A credit shall be granted against the Town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed two percent (2%). (Ord. 325 §5, 1976)
Sec. 16-1-4. Collection.
The collection, administration and enforcement of the Town sales tax shall be performed by the Executive Director of the Department of Revenue in the same manner as the collection, administration and enforcement of the state sales tax. Unless otherwise provided in this Article, the provisions of Article 26, Title 39, C.R.S., shall govern the collection, administration and enforcement of sales tax authorized under this Chapter. (Ord. 325 §6, 1976)
Sec. 16-1-5. Schedule of sales tax.
There is hereby imposed on all sales of tangible personal property a tax equal to three percent (3%) of the gross receipts. The imposition of the tax on individual sales shall be in accordance with schedules set forth in the rules and regulations promulgated by the Department of Revenue or by separate ordinance of the Town. (Ord. 410 §1, 1989)
Sec. 16-1-6. Election.
Before this sales tax Chapter shall become effective, it shall receive the approval of a majority of those voting of the qualified electors of the Town at the regular election to elect Town officers to be held on April 6, 1976. (Ord. 325 §9, 1976)
Sec. 16-1-7. Amendments.
The Board of Trustees may amend, alter or change this Chapter, except as to the two percent (2%) rate of tax herein imposed, subsequent to adoption by a majority vote of the Board of Trustees. Such amendment, alteration or change need not be submitted to the electors of the Town for their approval. (Ord. 325 §10, 1976)
Sec. 16-1-8. Penalties.
(Repealed by Ord. 420 §1, 1991. See Section 1-3-1 for applicable penalty.)
Sec. 16-1-9. Vendor's fee.
The vendor (retailer) shall be entitled as collection agent for the Town to withhold a collection fee in the amount of three and one-third percent (3⅓%) from the total amount remitted by the vendor to the Town each month. If any vendor is delinquent in remitting said tax, other than in unusual circumstances shown to the satisfaction of the Executive Director, the vendor shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting said tax, and an amount equivalent to the full three and one-third percent (3⅓%) shall be remitted to the Executive Director by any such delinquent vendor. (Ord. 327, 1976)
