HomeMy WebLinkAbout1991 Ordinance No. 073ORDINANCE NO . /.}
SERIES OF 1991
BY AUTHOR ITY
COUNC IL BILI, NO . 79
INTRODU CE D BY COUNC IL
MEMRER HABENICHT
AN ORDINAN CE AMENDING T ITLE 4, C HAPTE R 4, OF TH E f:NGLE WOOD
MUN ICIPAL CODE 1985 IN ORDER TO STANDARDIZE SALES TAX CO LLECT ION IN
THE STATE .
WHEREAS, the Colorado Municipal League established a Sa les Tax Com mittee whos e
purpose was to at.a ndardize and streamline administration Gf loc al sa les end use taxes; and
WHEREAS , the standardization is des ign ed to provide uniformity to sa les Lax throughout
th e Stole which will significantly si mplify sa les tax admini stt . t ' , wi thout sac rificing
essential local control over local sales tax revenues, lax bases an d lox co ll ectio n;
NOW , THE REFORE , BE IT ORD AINED BY THE CITY COUN CIL OF THE CITY OF
ENGLEWOOD, COLORADO, AS FOLLOWS :
~ Title 4, Chap!A!r 4, of the Englewood Municipal Cod e 1985 ere hereby amended to
r ead os follows:
4-4-1 : ADMINISTRATION OF TAX : The administra tion of all the provision s of
this Chapter is hereby vested in the Director of Financial Services, who shall, with the
approval of the City Manager, prescribe forms and re a sonabl e rul es and regul ations in
confo rmity with this Chapter for the making of returns, for the ascertainm e nt, assessment
and collection of the laxe~ imposed hereunder, and for the prope r odminisl ration and
en orce ment hereof, a copy ~c which form s, rules and 'O;'lUlation s shell be mode availa bl e
to th e public .
4-4-2 : DEFINITIONS : When used in this Chap!A!r, the follow ing words and phrases shall
have th e following meanings, unless from the con!A!xt it d early np peors thot
a different mea ning is indicated:
ACCESS SE RVI CES
AUCTI ON
THE SERVICES FURNI SHED BY A LOC AL
EXCHANGE COMPANY TO IT CUSTO MERS
WHO PROVIDE TELECO MM UN ICAT ION S
SERV ICES WHICH ALLOW TllEM TO PROVIDE
SUC H TELE CO MM UN ICA':'IONS, ERV ICES .
ANY SALE WHERE TANGIBLE PERS ONAL
P ROPERTY IS SOLD BY AN AUC TI ONE ER WH O
IS EITHER THE AGE f\ rGR THE OWNE R OF
UC H PROPERTY OR I, IN FA CT THE OIVNE:''
THEREOF.
10 d
AUTOMOT IVE VE HI CLE ANY VEHICLE OR DEVI CE IN, UPON, OR BY
WI-II CI-1 ANY PERSON OR PROPERTY IS OR
MAY DE TRANSPORTED Oil DRA WN UPON A
PlJ BLI C HIGHWAY , OR ANY DEVI CE USED OR
DE SIGNE D FOR AVIATION OR FI,IGII T IN T HE
AIR . AUTOMOTIVE VEHI CLE IN CLUDES , BUT
IS NOT LIMITED TO , MOTOR VEHI CLES,
TRAILERS , SEMI -TRAILERS , OR MOBILE
HOME S. AUTOMOT,VE VEHI CLE SHALL NOT
IN CLUDE DEVICES MOVED BY HUMAN POWER
OR USED EXCLUSIVELY UPON STATIONARY
RAILS OR TRACKS .
BUS INE SS ALL ACTIVITIES ENGAGED IN OR CAUSED TO
BE ENGAGED IN WITH THE OBJECT OF GAIN,
BENEFIT, OR ADVANTAGE , DIRE CT OR
INDIRE CT.
CHARITABLE ORGANIZATION MEANS ANY ENTITY WHICH : (I) HAS BEEN
CERTIFIED AS A NOT -FOR-PROFIT
ORGANIZATION UNDER SECTION 501(C) (3) OF
THE INTERNAL REVENUE CO DE, AND (H) IS A
RELIGIOUS OR CHARITABLE ORGANIZATION .
AS USED IN THIS DEFI NITION , A
"CHARITA BLE ORGANIZATION " IS AN
ORGANIZATION WHICH EXCLUSIVELY , AND
IN A MANNER CONSISTENT WITH EXISTING
LAWS AND •'OR THE BENEFIT OF AN
INDEFINlTE NUMllER OF PERSONS , FREELY
AND VOLUNTARILY MINISTERS TO THE
PHYSI CAL, MENTAL OR SPIRITUAL NEEDS OF
PERSONS, AND WHICH THEREBY LESSENS
THE BURDENS OF GOVERNMENT .
CITY TH E MUNICIPALITY OF THE Ci ty of Engl ewood .
CO NST RUCT IO N i,IATERIALS TANGIBLE PERSO NAL PR OPERTY WH ICH,
WHEN COMBINED WI TH OT IIER TANG IBL E
PERSONAL PROPERTY , LO SES IT S IDENT1~·
TO BECOME AN INTEGRAL AN D INSE PARAtlLE
PART OF A COMP LETED STR UCTU RE OR
PROJE CT INCLUDING PUBLI C AND PRIVAT E
IMP RO VEMENTS . CONSTRUCT ION
MATERIALS INCLUDE, BUT ARE NOT LIMITED
TO , SUC I-1 THING S AS: ASPII AI.T, BHI CKS,
BU IL DERS ' HARDWA RE , CAULK ING
MATER IAL, CE MENT , CONC JU:TE , CON DUIT,
ELECTR IC WIR ING AND CO!IINEC T IONS ,
2
CONSUME R
DIRECTOR OF FINANC IAL
SERVICES OR DIRE CTO R
DRUG DI SPENSE D IN
ACCORDAN CE WITH A
PRE SC RI PT ION
FlllEPLACE INSE RTS, EL~:C'l'li lCAI, l·IEAT ING
AND COO LING EQU IPMENT , FLCIJ RIN G,
Gl,ASS, GRAVEL, INSULATION , LATH , LEAD,
LIM E, LUMBE R, MACADAM, MIL LWORK,
MORTAR, OIL, PAINT , PIPI NG, PIPE VALV~:S
AND PIP E FITTINGS PLA STER , Pl ,UMBI NG
FIXTURES, PUTTY , REI NFORCING MES H,
ROAD BASE, ROOFI NG, AND, SAN ITARY
SEWER PIPE, SHEET METAL, SIT E LIGHTING ,
STEEL, STONE, STU CCO, TIL E, THEES, SH RUBS
AND OTHER LANDSCAPING MATERIALS,
WALL BOARD, WALL COPING, WALL PAPER ,
WEATHER STRIPPING , WIRE NETT ING AND
SC RE EN, WATER MAIN S AND METERS, AND
WOOD PRESERVER . THE ABOVE MATERIALS ,
WHEN USE D FOR FORM S, OR OTHER ITEMS
WHI CH DO NOT REM AIN AS AN INT EGRA i, OR
IN SEPARA BLE PART OF A CO MPLETED
STRUCTURE OR PROJ ECT ARE NOT
CONSTRUCTION MATERIALS .
(Al ANY INDIVID OAL PERSON OR Lill PERSON
ENGAGED IN BUSI NESS IN THE CITY WHO
USES , STORES , DISTRIB UTES OR OTHERWISE
CONSUMES IN THE CITY TANGIBLE
PERSONAL PROPERT Y OR TAXABLE SE RVI CES
PURCHASED FROM SO URCES INSIDE OR
OUTSIDE THE CITY .
~" dttl) oppeinli:<! lc,-lhol-<>ffi ce-by-the-Gily
Men•~••· 'l'he term oh1,lHneludH1ny-<le9ij;nee-<>f
Elireei<>r,
THE DIRECTOR OF F NANC IAL SERVICES OF
THE CITY OF ENGLE WOOD OR SUC H OT HER
PJRSON DESIGNAT ED BY THE MUNI CIPALITY ;
"DIRECTOR OF FINAN CIA L SE RVICES " SHA LL
ALSO INCLUDE SUCH Pf~RSON 'S DESIG NEE.
DR UGS DISPENSED IN ACCORDANCE WITH
ANY ORDER IN WIU 1'1NG, DATED AND
SIGNED BY A LICENSED PRACT ITIONE R OF
THE HEALING ART S, Oil GIVEN OllALLY BY A
PRACTIT IONE R, AND IM~I ED IATELY
REDUCE D TO WRITI NG 13Y T II E PHARMA CIST,
ASS ISTANT PHAllMA CI T, Oil PHAR MACY
INTERN, SPEC IFY IKG THE NAME AND
ADDRESS OF THE PER SON l'OR WH OM THE
MEDIC INE, DRUG OR POI SON IS Ol'FERED AND
DIRECT IONS, II' ANY , TO BE PLAC ED ON TII E
LAB EL.
3
ENGAGED IN BUS IN ESS
IN THE CITY
EXEMPT COMME RCIAL
PACKAGING
MATERIALS
(I)
(2 )
(3)
(4)
(5)
PERFORMING OR PROVIDING SE H\I ICE
OR SELL ING , LEASIN G, RENT ING,
DE LIVE RING OR INSTALLING TANGIBLE
PERSONAi. PROPERTY F'Oll STO HAGE , U E OR
CONSUMPT IO N WITHIN TII E CITY . ENGAGED
IN BUS INESS IN THE CITY INC LUDES, B TIS
NOT LIMITED TO, ANY ONE OF THE
FOLLOWING ACTIVITI ES BY A PERSON :
DIRE CT!:.Y, INDIRECTLY , OR BY A SUBS IDIARY
MAIN TA INS A BUILDI NG, STORE, OFF ICE,
SALESROOM , WAREH OUSE , OR PLA CE OF
BUSINESS WITHIN TH E TAX ING
JURISDICTION ;
SENDS ONE OR MORE EMPl,OYEES, AGENTS
OR COMM ISS IONED SALES PE RSONS INTO THE
TAXING JURISDICTIO N TO SO LI CIT BUSINESS
OR TO IN STALL, ASSEMBLE, REPAIR , SERVICE,
OR ASSIST IN THE USE OF ITS PROD UCTS, OR
FOR DEMONSTRATI ON OR OTHER REASO NS;
MAINTAINS ONE OR MORE EMPLOYEES ,
AGENTS OR COMMISSIONED SALES PERSO NS
ON DUTY AT A LOCATI ON WITHIN THE
TAXI NG JU RISDI CTION;
OWNS , LEASES, RENTS OR OTHERWISE
EXERCISES CONTROL OVER REAL OR
PERSONAL PROPERTY WITHIN THE TAXING
JURISDICTION; OR
MAKES MORE THA N ONE DELIVERY INTO THE
TAXING JURISDI CTION WI THIN A TWELVE
MONT H PERIOD .
CONTA INERS , LAB ELS AND SHI PPING
CASES SOLD TO A PERSO N ENGAGED IN
MANUFACTUR ING, CO MPOUN!1 1NG ,
WHOLESALING, JOBBI NG, RETAIi.i 'G,
PACKAGING, DISTRIB UT ING OR BO'l'TLING
FO R SALE, PROFI T OR Sr: THAT ~IEETS ALL
OF THE FOLLOW ING CONDIT IONS : (I) I US ED
BY THE MANUFACTURER, CO MPO UN DER ,
WHOLESALER , JOBBER , RET AIL ER,
PACKAGER, DISTRIB TOil OR BOTTLER TO
CONTA!N OR LABEL THE FIN ISHED PR OD CT;
4
FARM CLOSEOUT SA l,E
FOOD
GRO SS SALES
GRGSS.!f-AAABbB-SA-bES
LI CEN SE
LINEN SERV ICE
(II) IS TRAN SFERR~:D RY SA ID PERSON ALONG
WITH AN D AS A PART OF Tllf: FIN ISHED
PRODl !CT TO THE PUHCII ASER: AND (I ll) IS
NOT KETURN ABLE TO SAID PERSON FO R
REl !SE .
FU LL AND FINAL DI SPO IT ION OF ALL
TANGIOLE PERSONAi, PROPERTY
PREVIOUSLY USED [YA l'AR~IER Oil
RANCHER IN FARMI NG OR llAN CIII NG
OPERATION WHI CH ARE BE ING ABANDONED .
FOOD FOR DOMESTIC HOME CONSU MPTION
AS DEFINED IN 7 U.S.C. SECTIO N 20 I2(G) AS
AMENDED, FOR PURPOSES or TH E FEDERAL
FOOD STAMP PROGRAM AS DEF INE D IN 7
U.S.C. SECTION 20I2 (H), AS AMENDED , EXCEPT
THAT "FOOD " DOES NOT INC LUDE:
CAKBON A ED WAT ER MARKETED IN
CONTA INE RS ; CHEWIN G GUM; SEEDS AND
PLANTS TO GROW FOOD ; PR EPA RED SALADS
AND SALA D BARS ; COW SAND WICHES : DELI
TRAYS; AND FOOD OR DRI NK VENDED BY OR
THROUGH MACHINES OR NON -C OIN
OPERATED COIN-COLLE CT ING FOOD AND
SNACK DEVICE~ ON BEHALF m' A VEN DOR .
THE TOTAL AMOUNT RECE IV ED IN MONEY,
CREDl1', PROPERTY OR OTHER
CO 'SIDERATION VALUED IN MONE Y FO R ALL
SALES, LEASES, OR RE NTALS OF TANGIB LE
PERS ON AL PROPERTY OR SE RVI CES .
~lnl-em&uAt-ffeeived-in-mone , redit-5;
proper!) of ot~id...,.tio,,..,•lueo · n-m,,ney--fu,
t!tttotal-o~l--nl1!<le--oNlelivered-by-tl,t
~t!ttn-t!,e-Git)"'d uring-ft »y-re1~
A CITY OF ENGLEWOOD ALES A 'D USE TA-'X
LICEN SE .
SERV ICES INVOLV ING PROV ISION AND
CLEAN ING OF LI NENS , INC LUDING ll T NOT
LIMI TED TO RA G 'I NI FORMS , rm'ERA LLS
AND DIA PERS .
5
LODGI NG SERVI CES
MEDICAL SUPPLIES
THE FU RNISHING OF noo ·I OR
AC COMMO DATIONS DY ANY PER SON,
PARTNERSHIP, ASSO CIAT IO ',
COR!'ORATION, ESTAT E, EPRESENTAT IV E
CAPACITY OR ANY OTH ER CO MBINATION OF
INDIVID UALS BY WHATE VE R NA ME KNOW N
TO A PERSON WHO FOR A CON SIDERATION
USES, POSSESSES, OR HAS THE lll GJ-IT TO USE
OR POSSESS ANY ROOM IN A HOTEL, INN , BED
AND BREAKFAST RESID ENCE , APARTMENT
HOTEL , LODGING HO USE , MOTOJl I-IOTEL ,
C:UESTJ-IOUSE , GUEST RAN CH, TRAILER
COACH , MOBILE HOME , AUTO CAMP, OR
TRAILER COURT AND PARK , OR SI Ill.AR
ESTABLISHMENT, FOR A PER IO D OF LE SS
THAN THIRTY DAYS UNDEP. \NY
CONCESSION, PERMIT , RI GII'. OF ACC ESS,
LICENSE TO USE , OR OTHER 1 REEMENT , OR
OTHERWISE ,
MEDICAL SUPPLIES DRUGS, PROSTHETIC
IEDICAL AND DENTAL APPLIAN CES, AND
SPECIAL BEDS FOR PATI ENT WITl·I
NEUROMUSCULAR OR SIM ILAR
DEBILITATING AILMENT S, WHE N OLD FO R
THE DIRECT, PERSO NAL USE OF A SPEC IFI C
INDIVIDUAL IN ACCORD ANCE WITH A
PRESCRIPTION OR OTH ER \\I Rl 'ITEN
DIRECTIVE ISSUED BY A LI CENS ED
PRACTITIONER OF MEDI CINE, DE TISTRY ,
OR PODIATRY; CORRECTIV E EYEGLASS
LENSES ONCLUDING EYEGLA SS FRAMES ),
AND CORRECTIVE CONTACT LE NSES , WHEN
SOLD FOR THE DIR ECT, PERSONAL USE OF A
SPECIFIC INDIVIDUAL IN A CO RDAN CE WITH
A PRESCRIPTION OR OT HER WRI TTEN
DIRECTIVE ISSUED BY A LICE 'SE D
PR AC TITIONER OF ME DI I E OR
OPTOMETRY ; WHEELCHAIR A 'D
CRUTCHES, WHEN SO LD FOR T HE DIRE CT,
PERS ON AL USE OF A SPEC IFIC INDIVIDUAL ;
OXYGE I" 4-.'IID HEM OD;A LY IS PRODUCTS FOR
USE BY A MEDICAL PATiENT, HEARING AIDS ,
I-IE ARI NG AID BATTERIE ~. IN LIN , I ULI N
MEASURING AND I 'JECTl,\'G DEV I ES ,
GL CO E TO BE USED FO R TllEATMENT OF
INS LIN REACT IONS, AXIJ II U~IAN WHOLE
BLOOD , PLASMA , BLOOIJ Pll ODUC T A.'IID
DER IVATIVL,l. Tl-II EXEMPTI ON EX CL DES
ll'E 1S P RCHA ED FOR U. E BY ~I EDI CAL AND
6
MOB ILE MACHINERY
AND SELF -PROPELLED
CONSTRUCT IO N
EQU IPM ENT
NEWSPAPER
DENTAL PRACTITIONER S OR MEDICAL
FACILITIES IN PROVIDING THEIR SERVI CES,
EVEN THOUGH CF:RTAIN OF THOSE ITEMS
MAY BE PACKAGED FOil SINGLE USE BY
INDIVID UAL PATIENT S M'TER Wf-JJ CI-J Tl-IE
IT EM WOULD BE DI SC ARDED .
THO E VE HI CLES, SELF-l'HOPELLED OH
OT HERWISE , WHICH ARE NOT DESJGN~:D
PRIMARILY FOR THE TRAN SPORTATION OF
PERSQ~;s OR CARGO OVER THE PUBLIC
HIGHWAY S, AND THO SE MOTOR VE HI CLES
WHI CH MAY HAVE ORIGINALLY BEEN
DESIGNED FOR THE TRANSPORTATION OF
PERSONS OR CARGO OVER THE PUBLIC
HIGHWAYS, AND THOSE MOTOR VE IJJ CLES
WHICH MAY HAVE ORIGINAJ,LY BEEN
DESIGNED FOR THE TRANSPORTAT ION OF
PERSONS OR CARGO, BUT WHICH HAV E BEEM
REDESIG NED OR MODIFIED BY THE
MOUNTING TH F REON OF SPEC IAL
EQUIPMENT OR MACHINERY, AND WHICH
MAY BE ONLY INCIDE NTAL(,\' OPERAT"D OR
MOVED OVER t ·HE PUBLI C Hl:::HWAYS . TH IS
DEFINITION INCLUDE S BUT IS OT LIMIT ED
TO WHEELED VEHICL E CO M~I ONLY USED IN
THE CONST RUCTIO N, MAI 'TENANCE , AND
REPAIR OF ROADWA Y , TII E DRILL! 'G OF
WELLS, AND THE DIGGIN G OF DITCHES .
A PUBLICATION, PRI 'TED ON Ell' PRINT ,
INTENDED FOR GE ERAL IR LATION, AND
PUBLISHED REGULARLY AT SH ORT
INT ERVALS, CONTAINING INF ORMAT ION
AND EDITORIALS ON C RRE NT EV ENT AND
NEWS OF GENERAL INTE RES T. THE TERM
NEWSPAPER DOES NOT INC LUDE :
MAGAZINES , TRADE PUllLI C'ATI O 'S OR
JOURNALS , CRED IT O LLET IN ,
ADVERTI SING INSER TS . IH CU LAR ,
DIRECTORIES, MAP , RA CING PROG RAM
REPRINT , NEWSPAP ER C'LIPP l:'\'G AND
MAILIN G ERV ICES OR LI ST l'.\'G ,
PUBLICATIONS TIIAl l '.'IC J.UDE AN UPD1\T ING
Oil HE VI 10 SERVI CE, OR BOOK. OR POC KET
EDITI ONS OF BOO K
7
PAY TELEVISION
PERSON
PREPRINTED
NEWS l'APER
SUPPLEMENTS
PRESCRIPTION DRUGS
FOR ANI MALS
PURCHAfiE PRIGS
PRI CE OR PURC HASE
PRI CE
SHALL INCLUD E, BUT NOT DE LIMITED TO ,
CABLE , MICROWAVE OR OTIIER TELEV ISION
SERVICE FOR WHICH A CHARGE IS IMPOSED .
ANY INDIVIDUAL , FIRM PARTNE RSHIP , JOINT
VENTU RE , CORPORATI ON, ES TATE OR
TRUST, RECEIVER, TRUST EE, ASS IGN EE,
LESSEE, OR ANY PERSON ACT ING IN A
FIDUCIARY OR RlsPR ESENTAT IVE CAPAC ITY ,
WHETHER APPOINTED BY COURT OR
OTHERWISE, OR ANY GROUP OR
COMBINATION ACTING AS A UNIT .
SHALL MEAN INS ERTS, ATTACHM ENTS OR
SUPPLEMENTS CIRCULATED IN
NEWSPAPERS THAT : (I ) ARE PRIMARll,Y
DEVOTED TO ADVERTI SING : AND (2) THE
DISTRIBUTION, INSERTION OR A'ITACHMENT
OF WHICH IS COMMONLY PAID FO R BY THE
ADVERTISER .
DRUGS DISPENSED IN ACCORDANCE WITH
ANY ORDER IN WRITING , DATED AND SIGNED
BY A PRACTITIONER, OR GIVEN ORALLY BY A
PRACTITIONER, SPECIFYING THE ANIMAL
FOR WHICH THE MEDICI E OR DRUG IS
OFFERED AND DIRECTION S, IF ANY, TO BE
PLACED ON THE LABEL .
The price le the eo•ottffler , exelu9iYe-OHHty-di1'eCHa1(
ifflpo •ed b) the Federal go.crAffleAl,~ill.e-ef
Golorado , orb) 11,i o Chapte,,-Jn-the-Gt,..,..,l'-t,lh-etett
~lving the exeh~roperty,the-purehftff
priec oft~e properl) ~••i~n-the-eJtehenge-,ha!H,e
lM-letal eloe of any pN>perty--ex ehenged-therefor;
•h ich i, to be held fer ro oo le;-e,--fer-fee 9",by-the-othe, p-,,
THE PRICE TC, THE CONS UMEH , EX CLUSIVE
OF ANY DIRECT TAX IMPOS ED BY THE
FEDERAi , GOVERNMENT OR llY THIS
ARTI CLi,., AND , IN THE CA E OF ALL RETAIL
SALES INVOLVING TIIE EXCHAN GE OF
PROPERT Y, ALSO EXCL l\'E OF T II E FAlll
MARKET V~LUE OF THE PROPERTY
EXCHAN GED AT T HE AM E TIM t AND PLA CE
OF THE EXC HA NGE, IF :
8
(I) SUCH EXCHANGED PROPERTY ISTO BESOL.D
THEREAFTER IN TIU: USUAL CO Uil: E OF THE
RETAILER'S BUSINE SS, OR
(2) SUC H EXCHANGED PROPf:RTY JS A VEHICLE
AND IS EXCHANGED FOR ANOTi-:ER VEHICLE
AND BOTH VEHICLES ARF, SU IJJC:CT TO
LICENSING , REGISTR AT ION , OR
CERT IFI CAT ION UNDER THE LAWS OF TH IS
STATE, IN CLUDING, BUT NOT LIMIT ED TO,
VEH ICLES OPF.RATIN G UPON PUBL IC
HIGHWAYS , OFF -HI GHWAY RE CREAT ION
VEHICLES, WATERCRAFT, AND AIR CRAFT .
ANY MONEY OR OTHER CONS IDERATION
PAID OVER AND ABOVE THE VALUE OF THE
EXCHANGED PRO PERTY IS SUBJECT TO TA.X .
PRICE OR PURCHASE PRICE INCLUDES:
( I) THE AMOUNT OF MONEY RECEIVED OR DUE
IN CASH AND CREDITS .
(2) PROPERTY AT FAIR MARKF,T VALUE TAKEN
IN EXCHANGE BUT NOT FOR RESALE IN THE
USUAL COU RSE OF THE RETAILER 'S
BUSINESS.
(3 ) ANY CONSIDERATION VALUED !N MO NEY,
SUCH AS TRADING STAMPS OR COUPONS
WHEREBY TH E MANUFACTURER OR
SOMEONE ELSE REIMB URSES THE RETA ILE R
FOR PART OF THE PUR CHASE PR ICE AND
OTHER MEDIA OF EXCHANGE .
(4) THE TOTAL PRI CE CHARGED ON CRED:T
SALES INCLUDING FI NANCE CHA RGES \\'HICH
ARE NOT SEPARATELY STAT F;D. ,IN AMO'JNT
CHARGED AS INT EREST ON T HE UNPA ID
BALAN CE OF THE PURCHA E PR ICE IS NOT
PART OF THE PURCHA SE PRI CE UNLESS THE
AMOUNT ADDED TO Tll E PL'R CllA SE PR! E IS
INCLUDED IN THE PRI NCIP,11. MIO UN T OF A
PRO IISSORY NOTE ; EX CE PT T II E INTERE T
OR CARRYING CHAR GE SET OU T SE PARATELY
FROM Tl·IE UNPAID BALA:-ICE OF Tll E
PURCHASE PRI CE ON THE FA CE OF TllE NOTE
IS NOT PART OF THE PUR CHASE PRICE . AN
9
AMOUNT CH ARG ED FOR INSURANCE ON THE
PROPERTY SOLD AND SEPARATELY STATED
IS NOT PART OF THE PURCHASE PR ICE .
(5) INSTALLATION, DELIVERY ANO WHEELING-
IN CHARGES INCLU[,E D IN THE PU RCHASE
PRICE AND NOT SEP,\RATELY STATED .
(6) TRANSPORTATION AN D OTHE h CHARGES TO
EFFECT DELIVERY OF TANGIBU: PERSONAL
PROPERTY TO THE PURCHA SER .
(7) INDIRECT FEDERAL MA NUFACTU RERS '
EXCISE TAXES, SUCH AS TAXES ON
AUTOMOBILES, TIRES AND FLOOR STOC K.
(8) THE GROSS PURCHASE PRICE OF ARTICLES
SOLD AFTER MANUFA CTU RING OR AFTER
HAVING BEEN MADE TO ORDER, INCLUDING
THE GROS!, VALUE OF ALL THE MATERIALS
USED, LABOR AND SERVI CE PERFORMED AND
THE PROFIT THEREON .
"PRICE " OR "PURCHASE PRICE " SHALL NOT INCLUDE :
(1) ANY SALES OR USE TAX IMPOSED BY THE
STATE OF COLORADO OR BY ANY POLITICAL
SUBDIVISION THEREOF .
(2) THE FAIR MARKET VALU E OF PROPERTY
EXCHANGED IF SUCH PROPERTY IS TO BE
SOLD THEREAFTER IN THE RETAILERS
USUAL COURSE OF BUSINESS . THIS IS NOT
LIMITED TO EXCHANGES IN COLORADO . OUT
OF STATE TRADE -INS AR AN ALLOWABLE
ADJUSTMENT TO THE PURCHASE PRICE .
(3) DISCOUNTS FROM THE ORIGINAL PRICE IF
SUCH DISCOUNT AND THE CO RRESPONDI NG
DECREASE IN SALES TAX DUE IS ACTUALLY
PASSED ON TO THE PURCHASER . AN
ANTICIPATED DISCOUNT TO BE ALLOWED
FOR PAYMENT ON OR BEFORE A GIVEN DATE
IS NOT AN ALLOWA BLE ADJUSTMENT TO THE
PRICE IN REPORTI NG GROSS SALES .
PR IVATE
COMMUNI CATIONS
ERVI CES
TELECOMMUNI CAT IONS SF;HV ICES
FURNI SHED TO A SU BSCR IB ER, WHI CH
ENTITi,ES THE SUBS CRIB ER TO EXCLU S IVE OR
PRIORITY USE OF ANY CO MMUN ICAT ION
CHANNEL OR GRO UPS OF CHAN NELS , OR TO
THE EXCLUSIVE OR PRI ORITY USf: OF ANY
INT ERSTATE INTER -COM MUN ICATIONS
SYSTEMS FOR THE SUB SC RIB ER'S STAT IONS .
PROST HETI C ANY ART IFICIAL LIMB , PART, DEVI CE OR
DEV ICES APPUANr.E FOR HUM AN USE WHI CH AID S OR
REP LACE$ J\ BODILY FU NCT ION; IS DESIGNED ,
MANUFACTURED , ALT ERED OR ADJUSTED TO
FIT A PARTICULAR INDI VID UA L; AND IS
l·'RESCRIBE D BY A LI CENSED PRA CT ITIO NE R
nr 1'1H: l:!EALING ARTS . PR OST HET IC
0 ~ • (:. 'l !NCLUDE BUT ARE NOT LIMITED TO
Pf! ;3CR IBED AUDITORY , OPH1'HALM IC OR
Ol:l ' .A R, CARDIAC , DENTA L, OR ORTHOPEDIC;
DEVICES OR APPLIANCES , OXYGEN
CONCENTR.\TORS AND OXYGEN WITH
RELAT Ell ACCESSORIES .
PURCHAl!E OR TH & ACQUIS ITION FOR ANY
SALE CONSIDERATION BY ANY PE RSON OF
TANGIBLE PERSONAL PROP ERTY OR
TAXABLE SERVICES THAT ARE PU RCHASED,
LEASED,RENTED ,SOLD ,USED,STORED,
DISTRIBUTED, OR CONS UMED , BUT EXCLUDES
A BONA FIDE GIFT OF PROPERTY OR
SERVICES . THESE TERMS INC LUDE CAPITAL
LEASES, INSTA LLMENT AND CRED IT SA LES,
AND PROPERTY AND SERV ICES ACQU IR ED BY:
(1) TRANSFER, EITHER CON DITIO NA Ll,Y OR
ABSOLUTELY , OF TITLE OR POSS ESSION OR
BOTH TO TANGIBLE PER SONA L PROPERTY ;
(2) A LEASE , LEASE-PUR CHASE AGREEMEN T,
RENTAL OR GRANT OF A LI CENSE,
IN CL UDING ROYALTY AGREEMENTS , TO USE
TANGIBLE PERSONAL PROPE RT Y OR
TAXA BLE SERVI CES:
(3) PERFORMANCE OF TAXABLE SE RV ICES: OR
(4) BARTER OR EXCHANGE FOR OT II ER
PROPERTY OR SERV ICES INCLUDING
COU PONS .
11
THE TERMS "PURCHASE " AND "SALE " DO NOT INCLUD E:
(1) A DIVI&•ON OF PARTN ERS H.P ASSETS AMONG
THE PARfNERS ACCORDING TO THEIR
INTERESTS IN THE PARTNERS HIP ;
(2) THE FORMATION O':' A COR PORATION BY THE
OWNERS OF A BUSINE SS AND THE TRANSFER
OF THEIR BUSINESS ASSETS TO THE
CORPORATION IN EXCHANGE FOR ALI, THE
CORPORATION'S OUTSTAN DING STO CK,
EXCEFT QUALIFYING SHARES, IN
PROPORTION TO THE ASSETS CONTRIBU TED ;
(3) THE TRANSFER OF ASSET S OF
SHAREHOLDERS IN THE FO RMATION OR
DISSOLUTION OF PROFE SS IONAL
CORPORATIONS ;
(4) THE DISSOLUTION AND THE PR O RATA
DIS1'RIBlITION OF 'l'HE COR PORATION 'S
ASSETS TO rrs STOCKHOLD ERS;
(5) A TRANSFER OF A PARTNERSHIP INTEREST;
(6) THE TRANSFER IN A REORGANl .!ATION
QUALIFYING UNDER SECTION 368(AXI) OF
THE "INTERNAL REVENU E CO DE OF 1984 ", AS
AMENDED;
(7) THE FORMATION OF A PARTNERSHIP BY THE
Tl!ANRt1i:R OF ASSETS TO THE PARTNERSHIP
OR TRANSFERS TO A PART NERSHIP IN
EXCHANGE FOR PROPORTIONATE INTERESTS
IN THE PARTNERSHIP;
(8) THE REPOSSESSION OF PERSONAL PROPERTY
BY A CHATTEL MORTGA GE HOLDER OR
FORECLOSURE BY A LIEN HOLDER ;
(9) THE TRANSFER OF ASSETS FROM A PARENT
CORPORATION TO AS BSIDIARY
CORPORATION OR CO RP ORAT IONS WIII CH
ARE OWNED AT LEA ST EIGHTY PE RCENT BY
THE PARENT CO RP ORAT ION , WIII CII
TRA NS FER IS SOLELY IN EXC II ANGE FOR
STOCK OR SECURITIE J F' TII E SUBS IDIARY
CO RP ORATION ;
12
(IO) Tl!,: '1 aANSFER OF ASSET FROM A
Gllu olDIARY CORPORA TION OR
COltPO RA TIO NS WHI CII ARE OWNE D AT
LE"5T EIC..''l'Y PERC ENT BY TII E PARENT
CO R?O RATH..1N TO A PARENT CO RPO RATION
OR TO ANOT HER SUB SIDIARY ll'III CH IS
OWNED AT LEA ST EIGII TY Pm E T BY THE
PARENT COl{PORAT ION, 11'111 II TRANS FER
IS $')LF:L1: IN EXCHAN GE POr STO CK OR
SE CU f<IT :ES OF THE PARENT CORPO RATIO N
OR 1'HE SU BSIDIARY WHI CH RE CE IVED TliE
ASS ETS :
(I I) TH !i TRANSFER OF ASSETS BETWEEN
PARE T AND CLOSELY HELD SUBSIDIARY
CORPO,.ATIONS , OR BETWEEN SUBS IDIARY
CORPORATIONS CLOSELY HELD BY THE SAME
PARENT CORPORATIO N, OR BETWEEN
CORPORATIONS IV ICH ARE OWNED BY THE
SAME SHAREHOLD :s RS IN IDENT I '!,L
PEf<CENTAGE OF STO CK OWNERSHIP
AMOUNTS, COMPUTED ON A SHARE -BY.
SHARE BASIS, WHEN A TAX IMPOSED BY THIS
ARTICLE WAS PAID BY THE TRANSFEROR
CORPORATION AT T'IE TIME IT ACQU IRED
SUCH ASSETS , EXCEPT TO THE EXTENT THAT
THERE iS AN INCREA SE IN T HE FAIR MARKET
VALUE OF SUCH ASSETS RE ULT ING FROM
TH E MANUFACTURING, FABR ICAT ING , OR
Pt:YS ICAL CHANGING OF THE A ETS BY THE
TRANSFEROR CORPORATIO N. TO SUCH AN
EXTENT THAT ANY TRANSFER Ri,;FERRED TO
IN THIS PARAGRAPH (11) SHALL CONSTITUTE
A SALE . FOR THE PURPOSES OF TH IS
PARAGRAPH (11), A CLO SE LY HELD
SUBSIDIARY CORPORATI ON IS ONE IN WHI CH
THE PARENT CO RPORATION OWNS STOCK
POSSESSING AT LEAST EIGHTY l'E RCEN T OF
THE TOTAL COMBINED VOT ING POWER OF
AJ ,L CLASSES OF STO CK ENT ITL EIJ TO VOTE ,
AND OWNS AT LEA ST F.IG HTY PERCENT OF
THE TOTAL NUMBER OF SHARES OF ALL
OTHER CLAS SES OF STO CK
1 3
RE CR~:ATION
SE RVI CES
RShKi-lOUS, CIIARITABhE-
....-£1,EEMGS¥NAA¥
I-N-6T-l'l'U'H~
RSTAl-b-SM,E-
RETAIL SALES
RETAILER
RET URN
(I)
(2)
(3)
ALL SERVICES RELATI NG TO ATH l,ETIC OR
ENTERTAINMENT PARTI CIPATI ON EVENTS
INCLUDING BUT NOT LIMITED TO POOL ,
GOLF, BILLIARDS , SKATING , TENNIS,
BOWLING , HEALTH /ATHLET IC CLUB
MEMBERSHIPS , COIi , :>PERA TED AMUSEMENT
DEVICES , VIDEO GAMES AND VIDEO CLU B
MEMBERSHIPS .
A~tltiott-whieh--i,-o-cltoritttbtt,-in,tilu!tt>fl
..-pi-fl'CffHft<effle-ttlltfttiort-Under-t-he-l nle rnol
lftl.efflel-Re¥eoue-A&ot'-!he-!Jfliled-Slol°"'
S,e., ••le, •• herein <l efi ned,fflode-or-tl elive<'Od
wilhin-l~rietl-ef.lhe-Bi~lttct-t,
p1trefln11er , .,~er tflan to the eonstt~r user ef t:he
~l-er-te4e•~
~
ALLS LES EXCEPT WHOLESALE SALES.
>.n, perc,en making a ret&il ssl~
ANY PERSON SELLING, LEAS ING OR RENTING
TANGIBLE DERSONAL PROPERTY OR
SERVICES AT RETAIL . RETAILER SHALL
INCLUDE ANY :
AUCTIONEER ;
SALESPERSON, REPRES ENTATIV E, PEDDLER
OR CANVASSER , WHO MAKES SALES AS A
DIRECT OR INDIRE CT AGENT OF OR OBTAINS
SUCH PROPERTY JR SERVI CES SO LD FROM A
DEALER , DISTRIBUTOR, SUPERV ISOR OR
EMPLOYER;
CHA RITABLE ORGA NIZATION OR
GOVERNMENTAL ENTITY WH ICH MAKES
SALES OF TANGtBL E PER SONAL PROPERTY
TO THE PUBLIC, NOTWITH STAN DIN G THE
FACT THAT THE MERCHA NDIS E SOLD MAY
HAVE BEEN ACQU IRE D BY GIFT OR DONATION
OR TH AT THE PROCEEDS AR E TO BE US ED FOR
CHARI TABLE OR GOVERNM EN TAL
PURPO SES .
THE SALES AND USE TAX REPORT I NG FO RM
SED TO REPORT SAL ES AN D USE TAX.
1 "
SM,F or SALE AND
PYR~HASE
SALF.S TAX
SECURITY
SYSTEM
SERV ICES
SOUND SYSTEM
SERVICES
TANGIBLE PERSONAL
PROPERTY
TAX
TAX DEFICIENCY
A--...le-or-ettlttmi:e-of-11ny-l,y 1"',i11eluding-i,-sele-for
etlffl;-An-iflMttll-r-eredil--s ttle,fl rH»ehenge-,,nd
ony-ether-tr-ttM&e!tt>n,wh ereby-the-tiHe-or-,,,,s..,s•ion-<>f
t,,ngibl-1-preperty,ao-t-haHerm-io-herein
de~ii:ned-<tr-lr•noferred,-eondition•lly-o,
ot-het-wise,f(,..-e-eon-eiderttlion-of-ttny-nelur-e:
THE TAX TO BE COLLECTED AND REMITTED
BY A RETAILER ON SALES TAXED UNDER THIS
CO DE .
ELEC'l'RONIC SECURITY SYSTEM SERV ICES .
SUCH TERM DOES NO T INCLUDE
NON-ELEC'l'RONIC SE CUR ITY SERV ICES
SUCH AS CONSULTING OR I-I UMAN OR GUARD
DOG PATROL SERVICES.
SOUND SYSTEM SERVI CES INVOLV ING
PROVISION OF BROAD CAST OR PRE -
RECORDED AUDIO PROGRAMM ING TO A
BUILDING OR PORTION THEREOF. SUC H
TERM DOES NOT IN CLU DE IN STALLAT ION OF
SOUND SYS'l'EMS WHERE THE ENT IRE
SYSTEM BECOMES TH E PROPE RTY OF THE
BUILDING OWNER OR THE SOUND SYSTEM
SERVICE IS FOR PRE SENTAT ION OF LIVE
PERFORMANCES .
Gorportol ptno•al-rey-of-slH,ype.,..ineludlftt,
nithattt limitation , ele etriffl4tte1"gy;-g&S-Ot'
toltphont, tolerrop!Httld-eoble--tel.,.,ision-•""viees
and I.he ,ale or furni ohing-<>Hteam-er-9ther-heot
The torrn ,hall Mt, he .. e, er;--i .'elude--newoPft!)el'9-o1'
rn•r:,,•into, as dtfined--by-oeeti,., ~-'10--I~
CORPOREAL PERSO NAL PROPERTY .
Eithtr tht amount re<tuH"e<HO-oe--t>flitl-by-,,-t•~Pftrtt
upon tht 98le, pureha,e-oMJoe-of-11n-item--<>f-tengible
pet'96ft81 s,ropert)i or th e-agg regflte-fl:mount:--of-moo-ies
eolleeted O) • retailer UJ)Ot1--wh ieh--ouch-retoiler-io
obliget:efl l<e aeeounHo-lh e-EJi reclor-of-F-inftnei-AI
Stt~
THE USE TAX DUE FROM A CONSU MER OR THE
SALES TAX DUE FROM ;\ RP.TAILER OR T HE
SUM OF BOT H DUE FR OM A RETAILER WH O
ALSO CONSUMES.
ANY AMO UNT OF TAX THAT IS NO T
REPORTED OR NOT PAID ON OH BE FORE THE
DUE DATE .
1 5
TAXABLE SALES
TAXAB LE
SE RVI CES
TAXP AYER
TELECOM MUN ICATIONS
SERV l(~ES
THERAPEUTI C
DEV ICE
GROSS SALES LESS ANY ~:XEMP'l'I0NS AND
DEDUCT IONS SPEC IFIED IN THI S CO DE
SERVICES SUBJECT TO TAX PUE ~U ANT TO
TITLE 4, CHAPTER 4, OF TIII S C0 ,)E.
Etther !he peroo" obligated-to-pHy-lhe-1.ft,...levied·by-!his
Gh11pter , or the peroo • obligt!ted-te-,oll eet,-ftnd--tttt<,.,n t
~~ireetor-ef-Finoneiol-Se1'Yiett,
ANY PERSON OBLIGAT ED TO COLLECT
AND /OR PAY TAX UNDER THE TERMS OF THIS
CODE .
THE TRANSMISS ION OF ANY TWO -WAY
INTERA CTIVE ELECTROMAGNETI C
C0MMUNlCATIONS IN CLUD ING RUT NOT
LIMITED TO VOICE , IMA GE , DATA AN D ANY
OTHER INFORMATIO N, BY THE USE OF ANY
MEANS BUT NOT UMITED TO WIRE , CABL E,
FIBER OPTICAL CABL E, MI CROW AV E, RADIO
WAVE OR ANY COMBINAT IONS OF SUCH
MEDIA . ''TELEC0MMur-:I CATI0NS SE RVI CE "
INCLUDES BUT IS NOT LIMITED TO BA SIC
LO CAL EXCHANGE TELEPHONE SERVICE,
TOLL TELEPHONE SERVI CE AND
TELETYPEWRITER SERV ICE, INCLUDING BUT
NOT LIMITED 1'0 RESIDENTIA L AND
BUSINESS SERVICE , DIRECTO RY ASS ISTANC E,
CELLULAR MOBILE TEL EP HONE OR
TELECOMMUNICATIO NS SERV ICE ,
SPECIALIZED MOBILE RADIO AND TWO-WAY
PAGERS AND PAGIN G SERV ICE, INCLUDING
ANY FORM OF MOBIL E TWO -WAY
COMMUN ICATIO N. "TELE COMMUN ICA TIO N
SERVICE " DOES NOT I 'C L DE SE PARATELY
STATED N0N-TRANSM I ION SE RV ICES
WHICH CONST ITUTE CO MP UTER
PROCE SS ING APPLICATI ONS USED TO ACT ON
THE I NF0RMATION TO HE TRAN SMITTED .
DEVICE : .. , .,P~LIANC:ES, OR RELATED
ACC ESi'0R•:,:s THAT I\R E SO LD TO CO RRE CT
OR TREAT A JJ,UMAN PHY IC,\L DISAB ILITY
OR SURGI CALLY CREA TE[) AB NO RMALITY : IF
SUCH DEV ICE, APPLIAN CE OH llEI.ATED
ACO :SS0RY HAS A RETA IL l"AI.UE OF MORE
THA N ONE HUNDRED D0 LLA HS , IT ~I US T BE
OLD 1:-1 ACCO RD ANCE ll'I TII A WRITTEN
6
TOTAL TAX
LIAB ILIT Y
USE TAX
WATS/800
SERVI CE
WHOLESAL E
SALES
WHOLESALER
RECO MMENl1ATION FROM A LI CENSED
DOCTOR TO QUALIH AS /I "Tm :RAPEUTIC
DEVI CE" FOR PURPOSES OF' THI S CODE.
TH C TOTAL OF ALL 1 AX, PENALTIES OR
it,rB'\EST OWED BY A TAX P/\Y EP. AND SHALL
IN, I.U DE SALES TAX CO LLECTED IN EXCESS
OF SUC H TAX COMPUTED ON TOTAL SALES .
THE TAX TO BE PAID OR R~:QU IR ED TO BE
PAID BY A CONSUMER FOR US ING, STO RIN G,
DISTRIBUTING OR OTl·IERll'ISE CONSU MING
TANGIBLE PERSONAL PROPERTY OR
TAXABLE SE RVI CES INSIDE THE CITY .
ANY OUTBOUND OR INBO UN D ~;, TERSTATE
WIDE AREA TELE COMMUN IC'.rIO NS SERVICE
OR OTHER SIMILAR SERV IC'. WHI CH
ENTITLES THE SUBSCRIBE~. UPO N PAYMENT
OF A PE RIODIC CHARGE, B,ISED UPON A FLAT
AMOUNT AND/OR USAGE , TO MA KE CR
RE CEIVE A LARGE VOLUME 0~' TELEPHON IC
COMMUNICATIONS TO OR FROM PERSONS
HAVING TELEPHONE OR RADIO •rELEPHONE
STATIONS IN SPECIFI ED AREAS WHICH ARE
OlITSIDE THE TEL EP HON E SYSTE M AREA IN
WHICH THE SUBSCR IB ER 'S STATION IS
LOCA TED .
SALES TO LICENSED RETAILERS , JOBBERS,
DEA LE RS OR WHOL ESALE R& FO R RESALE .
SALES BY WHOL ESALE RS TO ,~O NSUMERS ARE
NO T WHOL ESALE SALE ', • ALI'S BY
WHOLESALE RS TO NON -LICEN ,ED
RETAILE RS ARE NOT WH OLES ALE SALES .
ANY PERS ON SELL! 'G TO RETAILERS,
JOB BERS , DEALERS, OR OTHER
WHOLESALERS , FOR RE ALE , AND NOT FOR
STO RA GE , U E CO 'SUMPTION , OR
DISTRIB UTION .
1 7
TOTAL TAX
LIABILITY
USE TAX
WATS/800
SERVI CE
WHOLESALE
SALES
WHOLESALER
RE COM MEN OAT ION f'ROM A I.I Cf:NSE D
DO CTO R TO QUALif'Y AS A ''T II ERAP EU TI C
DEVI CE" FOR PURPO SES OF THI S CODE.
THE TOTAL OF ALL TAX , PENALTIF:S OR
INT ERE ST OWED BY A TAXPAYER AND SHALL
IN CLUDE SALES TAX CO LL ECT ED IN EX CESS
OF SUC H TAX COMP UT F:11 ON TOTAL SALE S.
THE TAX TO BE PAID OR REQUIRIW TO BE
PAID BY A CONSUMER FOR US ING, STOR ING,
DISTRIBUTING OR OTIIERW ISE CONSU MING
TANGIBLE PERSONAL PROPERTY OR
TAXABLE SERVI CES INSIDE THE CITY .
ANY OUTBOUND OR INBOUND INTERSTATE
WIDE AREA TELECOMMU NICATION S SERVICE
OR OTHER SIMILAR SERVICE WHI CH
ENTITLES THE SUBSCRIBER , UPON PAYMENT
OF A PERIODIC CHARGE , BASED UPON A FLAT
AMOUNT AND/OR USAGE , TO MAKE OR
RECEIVE A LARGE VOLUME OF TELEPHONIC
COMMUNICATIONS TO OR FROM PERSONS
HAVING TELEPHONE OR RADIO TELEPHONE
STATIONS IN SPE CIF IED AREAS WHICH ARE
OUTSIDE THE TELEPHONE SYSTEM AREA IN
WHICH THE SUBS CRIBER'S STAT ION IS
LOCATED.
SALES TO LICE NSED RETAILERS , JOBBERS ,
DEALERS OR WHOLESAU:RS rOR RES \LE .
SA LES BY WHOL ESALERS TO CONSU MERS ARE
NO T WHOLESALE SALES . ~.\LES IJY
WHOLESALER S TO NON -L, ENS En
RETAILERS ARE NOT WI-I OL.~SAL E SA LE S.
ANY PERS ON SELLI NG TO RETAILERS ,
JOBBER S, DEA LE RS, OR OTHER
WHOLE SALERS , FOR RE SALE, AND NOT FO R
STO RA GE, USE CONSUM PTION, OR
DISTRIB U'I'IO N.
1 7
4-4-3 : PURPOSE OF TAX, DISTRIBUTION OF PROCE EDS : Th e City Co unci l
here by dec lnres th at t he purpose of th e levy of th e taxe s impo sed by th is Chapte r is for the
rai s ing of fund s for pay ment of th e general opera ting e xpen ses of the City nnd fo r cn pitol
imp rove ments ; provid ed, however , that all of tho se revenues derived on th e use,
co nsump tio n or storage of th ose items contain ed in Section 4-4 -5-38 of this hnpt cr, den line
with motor vehicle s, trai lers or se mi -trail ers, building mnterinls and suppli es, shnll be
se gr egated, hel d apart ond deposited into a separate cnpitn l improve ment ncco unt nnd shall
be u sed so lely lo fund nnd finan ce the ca pita l impro ve ments of the City. (Ord . 74 Se ri es 1985)
4.4.4 SALES TAX IMPOSED :
4-4-4-1: TAXABLE ITEMS : Th.,re shall be collected and paid ns n tnx th e a mo un ts
stated in Section 4-4-4-2 upon the follo.,ing:
A . On the purchase pri ce paid or charg,,d upon all r etail soles nnd purchases of
tangible personal property within the boundaries or th e City, includ ing delivery
within th e boundori as of the City.
B. Up on the amount paid for all meals , including cover charges, if any, furni s he d in
ony restaurant, eotinc hou se, hot.el, dru gsto re, club , reso rt or such pince nt wh ich
meals or food ore sold to the public.
C. Upon lhe renllll ree , price, or other con1ideration paid or received ror th e rent.al or
lease or any room, rooms, or mobiJe home for lodging purpo ses in ony
establishment making such available t.o the public. (Ord. 74 Series 1985 )
4-4-4 -2 : SAL-:S TAX LEVY:
A . There is hereby imposed upon all sales or all items specifi ed in Section 4-4-4-1
above , wi thin the boundari es of the City, e lax , to becom e effectiv e Jnnuory I , 1988,
in ecco rdance with the following schedule :
Amo unt of Sole
$ .01 inclu~ing $ .14
S .15 including$ .42
$ .43 includ ing$ .7 1
$ .72 in cluding$ .99
$1.00 in cluding $1.28
S1.29 incl uding Sl.57
S 1.5 incl uding S I. 5
S 1.86 inc luding $2 .00
I.Ju
No Tax
$.01
$.02
S.03
$.04
S.05
S.06
S.07
On snles in excess of two dollnrs ($2 .00) the tnx s h nil be se"en cen t s CS.0 7) on each
two doll ars ($2.00) of th e sales price , plus th e tax shown m th e abov e schedule for th e
11pplicnble frn ctionn l pn rt of a dollar of each such nles pnce (O rel . 6 1 e ri e< 1987)
18
B. Th e followi nc tnxes nre hereby levied upo n th e rentnl fe e, pric e. or ot her
co ns id e ra tio n pnid or r ecnived, upon the rental or lonso of un y roo m, roo ms or
mobil e hom es fnr lodging purposes in nny hotel, mote l, Jodee, resort, club , roo ming
house, op nrtm cnl building or other es t.ubli shm ent, mokini,: uc h ro omb ovn ilnbl e to
th e puhlic, wh ere th e peri od of lodginc for which s uch rontnl fee, price or other
cons id c rntion is pai d or rcc t'i vcd shnll be less thnn thirty (JO ) dnys . Those tux es
hereby levied nre :
I . The sn les tn x se t forth in the prece ding pn rac rnph A hereo f levi er! in
nc cordnnce with th e sc hedul e es is se l fo rth th erein.
2. Two percent. (2 %) of the cos t oft.he r enta l fee, pri ce, or oLh er cons id orntion
poid or received for th e lodging on eac h fu ll doll ar of snid renta l fe e.
Th e person , partnership, corporelion, or other entity mnk in c s uch roo ms availabl e
shall , for oil purposes of this Chapter, be dee med to be n "retai ler" ns defined in
Section 4-4-2 of this Cha pter.
C . The retailer shall odd the tax impo se d hereto lo the so le or charge of the ite m sold,
showing such tax as a 1eporot..e and di s tinct item , and, wh en ndded, s uch Lax shall
constitute a pert of such price or chargo, ah nil be a debt fr om i.h o purchoser lo the
ret.o.He,-until paid, and shall be recove rabl e ot low in Lh o sn mc manner os oth er
debts .
D . For transactions consummated on or an.er January l, 1986, th e City's soles t.ox
shall not apply to the snle of tangible personol property nt reta il or the furni shing of
se rvice s if the lrnnsnction wa s previous ly s ubj ected to a sa les or use Lnx properl y
a nd propo rtionately imp ose d on the purc haser or use r by nnoth cr slnlulory or home
rule municipality equol lo or ;n excess of lh-ttH,1 c;;,J THRE E AND ONE-
HALF PERCENT (3.5%). A credit sholl be gronted ago inst the City 's sa les lox
with res pect to s uch tran sactio n equal in amou nt to th e lnwfully imposed lo cn l sa les
or use tax previou sly paid by the purchase r or use r to th e previou s stntutory or hom e
rule municipality . Th e amount of the credit shall not excee d lhree-pereent-t,1%)
THREE AND ONE-HALF PERCENT (3.5%). (Ord . 74 Seri es I 985)
4-4-4 -3 : EXEMPTIONS TO SALES TAX :
A . Exempt Ite ms. Th e sale of the following cl as s,,s of tangibl e pcrsn nnl property nre
exempt from th e lox impose d by Secti on 4-4-4 -2.
1. Mola r vehicl es , t rail ers a nd se mi -Lrnil ers, rec isler ed outs ide of th e City of
Englewo od .
2 . Snle s of tangible per so na l property wh ere both the fo ll ow in g ro nditions exist:
n . Th e snles nrc lo pa rti es who nr~ resi dents of, or doing bu sine ss in , Lh e
Stole ofColorodo, but outside the City: on d,
h . Th e nrticl es pur chased ore lo be deli vered Lo lh c purch n:-..e r ouL sidr th e
Ci Ly by com mon ca rr ier or hy Lh c co ,wcynncC' of dH• ,c ll cr or hy moi l.
1 9
3 . Sole of fu e l used for t h e ope ration or internal co mbu slion engi nes .
4 . Snle of med icine, m edical s upplie,, orthopedic brace, ond op pl ionces, dental
o pplionces , h ea ri ng ai ds, crutches, wh ee l choirs, eye glosses or othe r
m echan ic al co ntr iva nc es wh en purchase d with a li censed prncli Li one r'1
written prescri ptio n .
5 . Sales or food products which are to be co ns um ed off th o pre mi ses of tho ve ndo r.
As u sed her ein "foo d " means fo od which is advertised or marketed for
h uman co ns umption and sold in the some for m, condilio n, q unnlities nnd
packaging ns is commonly sold by w ocer s. The t e rm indudes ce real s a nd
cerea l products; mil k and milk products; meat end mee t products; fi s h ond
fi sh products ; eggs end egg products; vegetobles on d vegc toble prod u cts; fruit
ond frui t prod u cts; sugar, sugar products ond s uga r s ub sli tutes; coffees and
coffee s ubsti t utes; teaa, cocoa and cocoa producls; spices, co ndiments, salt and
oleomorgnrine. The term "food " does n ot include chowing gum ; s pirit.uous
melt or vin ous liquor s; cocktail mixes ; proprietary medicin es; no stru ms;
lozenges; tonics; vitamins and other dietary supplements: water, minera l
water end carbonated wet.er marketed in containers; ic o; pet foods ; food or
drink furn ished, prepared or served for consumption et tables, chairs or
counters or from trays; glasses, di shes or other t..ibl ewa re provided by the
r etail er ; prepared food or drink so ld by reloilers wh o regu larly se ll for
consumption on or near the pre mi ses of the retailer ev en t hough s uch food or
drink is sold on a "take out" or "to go" order and is bagged , pr.ckaged or
wrapped a nd taken from the premises of the retailer; and food or drink
vended by or througt, machines on behalf of a ve ndor.
6 . Sales of goods manufecture1 within l hs City and so ld direc tly by the
manufactu re r to a common cenier operating in inte rst.n t e commerce ns the
ultimate cons·1Jm er thereof.
7. For trun soclions co n s umm a t ed on or a fter J a nua ry l , 1986 , t.he City's sol es
lox sh a ll n ot a pply to th e sale of co nstruction and building ma terials, •• the
t erm is used in section 29 -2-109, C.R.S., if such molerio ls o re pic ked up by
th e purch oser e nd if th e purchase r of s uch materials 1>r esents to the retailer o
building permit or other docu mentation acceptable t o th e City e 1•idencing that
a locn l use t ax has been pa id or is requi r ed to be paid .
B . Exe mpt Tox po ye rs . Sales to t he following cla sses oftex poye rs sh a ll be exe mpt
fr om the lex imposed by this Ch apter:
1. Snl es to th e nited Stntes government: to the Su1te or Co lorado, its
de part men t s or in stitution s a nd to the political s u bdivi sions th ereof, in their
gove rn mental ca pacity only : in oil sales t o th e C ity; provi ding, however,
t hn t no commercial , indu s trial or othe r banking institution, orgn n ized or
chnrtc red by t h e United 8!.ates gove rn me nt, nny agen cy or departme nt
th e reo f. or by the Str.~t! of Co lorado shnll be con si de red n GO\'crnmc ntnl
in stit uti on fo r the ._iurpose of th i!I exemption .
2C
0
2 . Sales to religious, charitable a nd el ee mosynary instiluLi ,ms, in Lh o con du ct
of thei r regular r eligiou s, charitable and eleemosy nary luncLions ond
acti vities.
3 . Nothing h erein contained sh e ll be deemed lo e xempt from Lhe tnx le \,ied by
thi s ChapU!r, sales of building materials or supplies lo be u sed by a
contrnctot for th e construction of an improvement for nny of the institutions
or agenci es en um erated in subsections l or 2 h e reo f.
C . Burden of Providing Ex Amptions; Dis putes. The burde n of proof that any retailer is
exe mpt from collecting n tax upon any goods sold a nd pn y ing same t o the Direc tor of
Finance1 or from making return for the same, shall be on the retailer under such
r easo nable requirements of proof as the Director may prescribe. Should a di s pute
a ri se between any purchaser and seller e s lo whether or not nny retai l snlc is
exe mpt from taxation hereunder, the seller shall, neve rthe less, collect and the
purchaser shall pay such lax; and the seller shall th ereupon issue lo the purchaser a
receipt, or certificate, on forms prescribed by the Direct.o r, sh owing the names 1Jfth e
sell e r and purchaser, the items purchased, the dale, pri ce, nmount of tax paid, and a
brief statemen t of the claim of exemption. Thereafter th e purchaser may apply lo
the Director for a re fund of such ta>.es and it sholl then be the duly of the Director lo
dete rmin e the question of exe mpfrm . In ony cose where th e City refuncls nn y l axes,
it may collect from the retailer the .1m ount or tax es ret.nined by him os a foe which is
attributable lo tl ,e transaction . (Ord. 74 Series 1985)
4-4-4-4 : l,ICENSE FOR RETAILER REQUIRED :
A . It shall be unlawful for any person lo engage in the business of making re tail soles,
as t he same is defin ed herein , without first having obLnined a license th erefor ,
which licen se shall be g,-anled and issued by the City Lic ense Offi ce r, and sho ll be
in force nnd effect until suspended r r evoked.
B No licen se shn ll be required for any person engag exclusive ly in Lh e bu siness of
sel ling co mmoditi es wh ich a re exempt from taxnt ion under this Chapte r.
C . The i1ce nse required by subsection A above shall be crantecl upon application as se l
fo rth in Title 5, Chopler l of thi s Cod e.
D . The Cit..y shall make available to any requesting vendor n loc nL io n guide showi n g
Lhe boundaries of the CiLy. For transacLion & consummated on or ofter Janunry l,
19 6, the requ es ting vendor may rely on such location guid e nod any updnLc Lher eof,
ava ilnbl e Lo such vendor, in determining wheLh e r to collect n !-a les or u se tnx or
bo th . No penalty shall be imposed or action fo r dP fic iency mo1ntnined ogn inst such
a ve ndor wh o in good faith complies with th e moi.t recen t locnuon guid e nvailnble to
it <Ord . 74 Jcri es 19 5)
21
4 --1-4 -5 : ITINERANT VENDOR!!: BC't<D REQUIREMENTS : Any rotnil or who
do es not intend l o be active ly enguged in sell ing for a pe ri od grouter thnn three (3)
co nsecuti ve months, sh a ll , pri or to obtaining said license , deposit with th o Director of
Financiol Services, n cns h or surely bon d in the amount or sixty do ll nrs ($60 .00) fo r th e
ben efit or the City, in s uch for m as may be approved by th e said Director or Finnn cinl
Services, which bond sholl be co ndition ed upon and security for t h e poy monl or the ret oi.
sn les taxes due or to becom e du e. Such retailers shell mak e reports of th e nmount of lox es
ro llected, shnll po y th e so me to the City upon such for m, ond al s uch lim o• n, t he Di rector or
Fi nnnc in l Services may requ ire. Any fa ilure to make such re port or t ,; 1>ny nny lax due nt
the t im e s pec ifi ed shall ca u se on imm ediate sus pension lo the lic e n se and t h e forfei ture of
th e bon d posted. (Ord . 74 Serie s 1985 : omd . Orn. 63 Series 1990)
4-s -4-6 : BOOKS AND RECORDS KEPT: It sha ll be the duty or evory perso n
required by the pro visions of Section 4-4-4~ to obtain a sa les tax li ce nse , to k ee p r..nd
preserve s uilob)e records of etl sales made by h im, and s uch ot her books or acr.,unts a s
may be n ece ,sary lo de termin e t he amount ortax for the collection or wh ic h ~.e is lia ble
her eunder. It sholl be the duty or every s uch person lo keep and preserve fo,· R period orthret
(3) years e ll invoi ces of goods an d merchandise purchased for res ol e, nnt. oil s uch book s,
in voi ces a nd other records sh all be ope n ror examination at any t ime by th e Directo r or
F inancia l Services or hi s duly authorized agents . (Ord . 74 Serl es 1985 ; a md . Ord. 63
Series 1990)
4-4-4 -7 :
A.
SALES TAX RETURNS:
Every person , partnership or co rporation required to obt.ain a soles tax lice nse
purs uant to the provisions of Section 4-4-4-4, shall fil e a sales tnx return, with
pay me nt of ta ... ow ed, if any , upon the standard Municipal sales end u se tax
re porting form as ado pted by the Executive Director or the Co lorado Department or
Revenue, not less than once every thirty (30) days for the prece<li ng cal endar
month; pro vi ded, however, that irthe acco unti 11g method s regulorly empl oyed by
t h e li ce nsed retailer in the transaction of his business, or o\he r co nditions, o re s uch
th nt r e ports of sales made on o ca len dar monthly basi s will impose unnece s snry
hardship, th e Directo r mny , u po n request ofsnid rctniler, oc co1>t repo rts at s uch
inte rva ls ns will , in hi s opin io n , better s u it the co nve n ience of the t ax payer, nnd
will noljeopnrd i.,e the co ll ection of the tax; and, provided fu rther, t hnl n rctni ler
doing busines s in t wo (2 } or more places or loe ntio n s mny fil e one r eturn co ve ring
oil suc h bu sin ess activiti es in th e City . (O rd. 74 Seri es 1985 ; nmd . Ord . 63 Series
1990)
B . The re t u rn s so fil ed sh nil contain s uch informolion as mny e na ble th e Direc t or to
accurn tely determin e t he a mount of tax co ll ected by the pe r so n , pR rtner ship or
corporation filing the return , but in all ca ses sh nll conUl in the following
infor mnti on :
The nmount of gross tnxnhl e SAies mnrl c by th e retnil c r cl urinc the pe ri od for
whi ch th e return is fil ed :
2 . Th e t olnl soles pric e of nll property returned by the purchnser ns n res ult of a
reLUrn of goods sold by lhe retn1lc r; provid ed, th e or icinn l sn le wa s n taxable
trnnsnction :
22
3. Th e to ln l foir murk el vn lu c of nny pr operly receive d hy Lh c rclniler as n
resu lt of nn exc hnn cc of prop ert y; prov ide d th e prop erly so receiv ed is held
by th e rcla il er lo be sold or lensed to a use r or con sumer in th e regular course
or hi s busin ess ;
4. Th e tot.ii nmount of rctoil so le s which nrc excmpl fr om th e tn x imp osed by
Sec tio n 4.4.4.2 by renso n of th e pr ovi sio ns or crt lo n '1 ··1-4 -3.
5. Th e toiii 1 am ount of so les mnd e on cr edit, Lh c ob lignt :on for which is not
sec ur ed by n co nd ili on nl sol es co nlrocl, chnt tel morti:;nge or oth er sec urity
in slrunu:nl enlit!i nc the retn He r to repossess th e it em so ld , whic h ar e found
to be worthl ess nnd wh ich may be ded uc ted ns bnd deb ts on t he retai ler's
Federal in come tax re tu rn .
C. Th e retu rn shall be nccompnni ed by nn mnount equnl to Lh e sol es t.o x requ ir ed lo be
coll ec ted by the retail er buL which, in no case, shall be less thnn th e amo unt nctunlly
co ll ected , nor les s thnn th,ee--itercenH3%l Ttrn•:E AND ONE -I-IALF PERCENT
(3.5%) of th e figu re derived by s ubtracting fro m , .. e gro ss toxnble sales, as r en ected
on the returr th e tot;,I soles described in s ub section s B2 , 3, 4 and 5 a bov e, as
ren ected on l.,e return ; provided, howev er, the retailer mn y ded uct from th e total tox
due an amount equa l to on e an d six -tenths pe rcent (1.6%) of th e sales tax required to
be coll ected , which may be reta ined by the retailer as a fee for coll ecting said tax ,
D , All other perso ns, partn er ships and corporations shnll pny to the Director th e
am ount of nny tax du e und er th e provisions of Sr.cU on 4•'1 -5-3, nol less thnn fifl.e en
(15) days al\e r th e date that sa id tax becomes due, (Ord , 74 Seri es 1985)
4-4-5 : USE TA.X IMPOSED :
4-4 -5 -1: TAX ON STORAGE, CONSUMPTION AND USE : Th ere is her eby levied
end th ere sha ll be collected fr om every person in th e City, o tox upon th e privil ege of
stori ng, usinc or co nsuming within th e bo undarie s of the City nny art icl es of tnngibte
perso nn l prope rty purchased nt retail from sour ces outsid e th e co rp ornte lim its of the City.
Such tax, to becom e effective Jnnuary 1, 1988, shnll be payabl e to, and ,h all be coll ected by ,
the Direc t.or of Fi na ncia l Servic es in acco rd ance with the fo ll ow in g sc h rlul e:
On torage or Acq ui si tio n
Chnoms or Cost
S .01 i ncluding S 1•1
S ,15 rnclud,ng S .'1 2
S .4 3 rncluding S ,7 1
S .72 including$ .99
$1.00 including S 1.28
S 1.29 including $1.57
S 1.5 rncl ud ing $1.85
I. 6 inc luding S 2.00
23
no tnx
$,01
S.02
$03
S.D4
S.05
S.06
$07
On slorngc or OC'l •Ji s i.ion chnrgus or cost.!, in excess or Lwo dollnr s ($2.00), lhe t.nx shall be
seven cc nls ($.0 7) on ench Lwu dolln rs ($2 .00) of such storncc or ncc1u is ilion chnrc es or cosl,
plu s lhe tax shown in the nbov• sc hedulo !o r th e oppli cobl e frocli onol pnrl of n doll a r of en rh
such charges or cosl. (Ord . 6 1 Series l 9GI : omd . Ord . 63 Seri es 1990)
F 'lr lrnns nction s con summ a ted en 'J r nf\erJnnunry 1, 1986, the City use tax shn ll not npply
l1., lh e st orage or co nstructi on nnd buildi ng mo lc rio ls. (Ord. 74 '1c ries 1985)
~-4-5 -2 : EXEMPTIONS TO USE TAX :
A . The tax or excise levied by Section 4-4-5 -1 is he reby declared lo be supplement.ury l o
the tax le vied by Section 4-4-4 hereo r, ond for Lhi s reaso n, lhe following trnn socti on!
she ll be exempt therefrom :
1. The storage, use or co nsumption or perso na l ;-,rop e rty, the sa le of which is
subject to the tax lovi ed by Secti on 4-4-4.
2. The storage, use or co n s umption of any tangible pe rsonal property
purchased for resole to this City, either in its original form or a s en
ingredient of a manufactured or compounded product, in lhe regular course
of a business.
a. The storage, use or co nc;umpLio n of motor fu el upon wh ich there has accrued ,
or has been paid, th e motor fu el tax presc ribed by the Colorado Motor Fu el
Tex Lew of 1933, or ony a mend mer.ts thereto.I
4 . The storage, u se or con sumption of tangible persona l prope rty which wa s
acquired at a time when the use r or consumer thereof was a n onresident of
the Ci ty: provided its u se or con su mpti on is for l he benefit of seid user or
consumer.
5 . The storage, u se or co ns umption of ta ngible personal prope rty of t he United
States gove rnmen t, or the State of Colorado, or its institutions, or its political
subdivisions, in their gcwern me ntn l cn pnc ities only ; or by religious,
ch a ritable or e leem osynary in sti t utions in the conduct of th eir regular
re ligious or charitnble function s: provid ed, howeve r , thot no commercial ,
industrial or other banking in stitution s, organi ze d or chartered by the the
U n ited Stat.es gove rnme nt, a ny agency or de pnrtme nt thereof, or by th e State
of Colo r ado, shall be consi dr.red n govern mental inst itution for Lh e purpose
of t his exemption .
6 . The sto rage, u se or co n su mption ortnngible pe rson a l property by a person
e ngaged in th e bu siness or mnnufactu rin g, compou ndi r g fo r so le , profit or
u se, a ny a r ticl e, subst a nce or co mmodity , which rnngible per sonal proper ty
meets nil of th e follow ing co nditi ons :
Is ectunlly nnd foctunlly transforme d by the proce s of
mnnufnc turl':
24
b, Become s by th e monufnclurmg proc es s n nccess nry nn d
rccog:ni ioble ingredient. co mp oncnl or con stilu enL pnrL of the
fini shed 1>rod uct ; nnd
c . It s phy sicnl prese nce in th e fini shed product is csse ntinl to th e use
th ereof in th hnnd s of th e ultimole co ns um er,
8 . f or lrnmmcli ons co nsummat ed on or nfi r.r Jnnunry 1, 1986 , th e City 's usu lox shall
nol npp ly to the slorngc , u se, or co ns umpti on of nn y nrlicl e of ~rngibl o pe rsona l
proJlerty, th e snle or use of which hn s nlr endy bee n subj ected ton sul es or use t.ox of
nnoth er stotutory or hom e rule mun icipnlity prop erly ond pr oportionally imposed
on the purchnser or use r equnl LO or in excess ofthree-pe,..,.n K3%l T HREE AND
ONE-HALF PERCENT (3.5%). A cred it shnll be gra nted ngnin st the City's use tax
with respect lo the perso n's stor ag:e, use or con sumption in th e City of tangible
personal properly, th e amount of the credit to equal lhe tax paid by him by reason of
the imposition of n so les or use lnx of th e previous slotut.ory or hom e rul e
munici pality on hi s purch ase or use of the property. Tho amo unt of the credit shnll
not ex ceed U,-nt,{3-'ll,l THREE AND ONE -HALF PERCENT (3.5 %).
C. For transactions consum mated on or oner January l, 1986, the City's use tax shall
not be impos ed wilh respect to the u se or consumption of tnngible pe r11<>nal properly
within the City which occurs more thon three (3) years oner the most rec ent sale of
the properly if, within the three (3) years following s uch sa le, lhe properly has bee n
si gnificantly used within the Stale for th e principal purposes for which il was
purchased.
D. Nothing herein contained shall be deemed la exe mpt from the tax levi ed by Section
4.4 .5.39 on th e storage, use or co nsumption of nny tangiblo personal pr'J pc rly to be
used by ft contractor for th e construction of on improvement for any of the
institutions or age ncies enum erated in subsection A5 above . (Ord . 74 Ser ies 19 85)
4-4-5-3: PAYMENT AND COl,LECTION OF USE TAX :
A . Pny menl of T a x.
l . All per sons who nre required lo obtai n n so les lnx lic ense pursua nt to the
provisi ons of Section 4-4 .4 .4 shall in clud e within the return requi red lo be
filed , pur suant Lo th e pr ovis ion s of Section 4-4-4-7, such infor mat io n as may
he requ ired by th e Director of Fin anc ial Servic es as may e nabl e him
acc ura te ly lo co mp ute the a mounL of use Ulx du e fr om snid rcto il cr fo r
pu rchases made by suc h retail er fo r whi ch n use tnx is due rl urinc th e period
fo r whic h such rel urn 15 filcrl .
25
B. Pn yme nt nn d Co ll ecti on on Sp ecific Items. The followi ng s pecia l prov isio ns shall
npp ly to th e pay ment of nn y use tax du e on th e use, co nsumptio n or storngo of tho
followinc ite ms :
1. Motor Vehi cles nnd Trail ers . An y person, partn ership or co rporati on who
shall pur chase nny motor vehicl e, trai ler or semi -troil Pr : wh ether new or
use d outside lhe City, wit h th e intent to recisler th e some nt an nd drells inside
the City , shall immedia te ly, and pr io r to rebri&t.ering nnd obt aining li cense
plate s therefor , mnk e a return showing su ch trn nsncti on to th e Director of
Financial Sen •ices ond poy to him th e use tn, np pli cnb lo th ereto os provided
for in sub!\e cti on A hereof.
2 . Building Materia ls end Suppli es . Any person, pn rtnership or co rporation
who does not maintain a per mane nt place of bu si ness within the boundaries
of the City end who she ll build , co nstruct or improve nny building, dwelling
or oth er structure or impro ve ment to re alty whatso ever within the City ahall,
upon opplication for n building permit, pay as o depo sit fo r payment of the tax
levied by Sec tion ~-4-5-1 a n amount eq uol to lh--~'ii,J THREE AND
ONE -HALF PERCENT (3.5%) of fiQy perc ent (50 %) of th e est imated co st of
the improve ment, or tllr ee perHnt ~ THREE AND ONE-HALF PERCENT
(3 .5%) of fifty percent (50%) of th e tot.al conLract price, if there is a contract for
the building co nstruction or improveme nt; provided , however, that if the
estimated cost of the improvement or the total contract price ia in excess of two
hundred thousand dollars ($200 ,000 .00) the Direr'.or, in his di scretion and
upon app1ication to him, may auth oriz e a waiver of said depo ait and accept the
pay ment of sa id tax on a monthl y, quarte rly or oth er bn s is, bnsed upon actual
purcha ses of material s , su ppli es and equipment for which such tax may be
due , subject to such rules and r egulation s as the said Director may adopL In
all cases where th e depos it requ ired by the provision s of thi s Section ia m1de 1
if it is determin ed at the ti me of the completion of the b uilding, dwelling or
other structure of improvement from the invoices on d statements renecting
th e purchase th erefor , that the deposit made as herei n required , together with
th e actual payments to the City as a sales tax, is in ex cess of th e actual tnx due
th erefor, the person making sa id deposi t or paying said ta x may make
ap plication to Lh e Director of Finoncial Se rvices for refund of any amount
paid in excess of the actual taxes due, in whic h event it shell be lh e duty of the
perso n making suc h npplicotion to furnish nil necessary bills nnd invoices
evidencin g over -pnym ent of the t.ax , and, if the said Director is sa tisfie d that
th ere hns been such ove rp oy menl. he hnll refu nd suc h ov erpay ment to th e
tnxpnyer .
C. Con str uction equipm ent whi ch is loca ted wi th in th e bou nd aries of the City fo r n
peri od of more than thirty (30 ) consec utive days shnll be subjected to the full
app licabl e use tax of th e City.
26
D . With respect to tran saction s con summ ate d on or nner Jnnunry l , 1986, constr uction
eq uipment which is locnted within the bou nd nri es of the City fo r n period of thirty
(30 ) consecutive dny s or IC!SS s hnll be subject ed to the City 's use tax in nn omo unt
which doe s not excee d th e amount calculated os follows : th o purcha se pric e or the
equipme nt shot! be multiplied by n frnction, th e num orot.o 1 of whic h is one and the
denominator of whi ch is twe lve, nnd the result shnll he mult ip li ed by ihree--,>e,cent
(-3,;;.) THRE E AN D ONE -IIALF PERCENT (3 .5%).
E . Where the provis ion s of subsection D of thi s Section nr utili ze d, th e credit
provi sio ns of s u bsect io n 4-4 -5-2B shell ap pl y n t s uch tim e ns the nggT egn to sn les and
use taxes lega ll y imposed by and paid lo oth er stntutory nnd hom e rul e
municipalities on nny s uch equipm ent equal tltrtt-pe1ttt1t--{a\,,) THREE AND
ONE-HALF PERCENT (3 .5%).
F . In order to ovoil him self of the provi sion s of s ub sec tion D of thi s Sec tion, th o
tnxpnyer shnll comply with the followin g procedure:
1. Prior to or on the date the equipment is located within th e boundari es of the
City, the taxpaye r shall file with the City's Financial Services Department an
equipment declaration on a form prov ided by the City. Such declaration shall
state the dotes on which the taxpayer anticipa tes th e oquipment will be loc ated
within a nd removed from the bound a ri es of the City, shall include a
description of each such anticipated pi ece of equipment, shall 1tnte the actual
or onticipeted purchase price of ea ch such onticipated piece of equipment, and
shall include such other information e s reasonably deemed neces sary by the
City .
2 . Th e taxpayer sh a ll file with the City nn amen ded equi pment declaration
reflecting any chances in the information contained in any previou i.
equipm ent dec lorntion no less thnn once every nin ety (90) days ofter the
equipment is brought into the boundaries of the City or, for equipment which is
brought into tha boundBTi es of the City for a project of less than ninety (90)
dnys' duration, no later than ten (1 0) d ays after s ubstantial compl etion of th ,,
project.
3. Th e taxpay er need not report on nny equ ipment dccl nrn ti on nny equ ipment
for which the purchase price was under tw o thousand fiv e hundred dollars
($2 ,500.00).
G . If th e eq uipm ent declnrntion is given ns provid P.d in sub sec tion F of this Section,
th en e s lo nn y item of constr uction equipm ent for whi ch the cuslonrn ry purchose
price is under two thousand five hundred dollars ($2 ,500.00) which wlls brought into
the bou ndari es of th e City te mp orarily for use on a con stru ction projec t, it sha ll be
pres um ed thnt th e ite m was purchased in n jurisdi ction havin g n local so los or use
tax ns high as thttt-per<,enH,!t;H THREE AND ON E-HALF' PERCE 'T (3.5%) and
that such locn l sa les or u e tax was pr eviously poid . In suc h cnse th e burden of proof
in nny proc ce cting befor e the City the Ex ecu tiv e Direc Lo r or the 01 :pn rtm cnt. of
Reve nu e, or the di st ri ct co urt, shall be on th e Ci ty to prove ~11th ioca l so le s or use lax
wns not pni rl
27
H . If the taxpoye , fo ils to comply with th e provi s ion s or subsection For thi s Section , the
taxpaye r mo y not ova ii him selr or t he pru visions of sub!.eclion D of th is Section and
sholl be subj ect to th e provi sions of s ubsection C of thia Sect ion. How f\ver,
s ubst.nnti ol compli once with the provi sions of subsection F of thi s .Section shall
ollow the taxpa yer to e vnil himself of the provisions of subsection D of this Section.
(Ord. 74 Seri es 1985; nmd . Ord. 63 S~ri es 1990)
4-4-6 : LICENSE AND TAX IN ADDITION TO ALL OTIIER TAX•:s : Th e lic ense
a nd t nx imposed by th is Ch a pte r shall be in addition to a ll other licensos nnd lox es imposed
by lnw, ex ce pt no he re in oth erwi se provid ed. (Ord. 74 Se ri es 1985)
4-4-7: TAX INFORMATION CONFIDENTIAL:
A . Exce pt in a cco rdance wi th j ud icia l ord er , or os oth e rw ise h e rein provhieJ, th e City
shall not divulce any inform ntion gained from any re turn fil ed or a s a res ult or
any in vesti gati on or h earing held pu rsuant to the provision s of this Chapter.
B . Nothin g con tained in thi s Sec ti on shs !l be con strued to prohibit:
1. The deli ve ry t !'I a pe rson, or to his duly authorited representnlive, of a copy of
any ret u rn filed in connection with his tax;
2 . The pu bli ca t ion of statistics so classifi ed as to preve nt th e identification of
pnrtitt ror reix,rts or returns and the items thereof:
3 . The inspectio,, by the City Attorney, or nny other legal re presentative of the
City , of the rf 1tum or other information r elating to any t.nxpay er who may
becom e invol ved in litigation with th e Ci t y in which the said information
ma Y become moterial.
C . Re ports e nd n,turn s shall be pre served for three (3) years and, thereel\er until the
Director of Financial Se rvices , with the approval or the City Manage r, shell order
th em destroy,d. (Or d. 74 Se ri es 1985 : emd. O rd . 63 Serie, 1990)
4-4-8: ESTIMATED TAXES AND ASSESSMENT THEREOF:
A . With respect to t nmsa ction s con sum mated before January 1, 1986, if any perso n
neglects or refu s es to make a r eturn fo r, or pay ment of a ny of th e taxes levied by thi s
Cha pte r wh en the sam -e be com e due, th e Direc tor of Fin nnciel Se rvic es sh a11 , at
some da t e subsequent I,' fifteen (15) days after the dote for th e making or s uch return
or the payme nt of such la.,r;e s , gi ve written notice lo the pe r so n res po n sibl e fo :
making sa id ret urn or pay in g said taxes or th e la ck of the fi ling of suc h return or
payment of snid taxes, whi ch notice shnll notify th e taxpaye r , or othe r pe rson
res pon sible fo r t he rel um or th e tax , that th e so me must be paid wi th in fift ee n (15)
dnys fr om t he do te of t he recei pt of s ni d not ice.
B. If th e return is n ot fil ed, or th e t a xes nre no t pnid , wit h in fi fteen (15 ) dnys nft er
rece ipt of sa id not ice , the Di rector may ma ke a n est imate, based upon suc h
Inform ation ns may be av a il able to him , of the a moun t of t nxes due fo r t he peri od or
pe ri ods fo r wh ich taxp aye r is delinquent a nd sh a ll a dd the ret o a pen a lty in an
2 8
amount equal to ten percent (10%) ofsnid estimated tax, togethor with interest on
snid estimated lox al the rate of one percent (I%) per month from the due dote
thereof, and mny nssess said omoun t ngninst the delinquent t.nxpnyer by giving
sni d tnxpny er written notice thereo r, which nvtke shell require th e taxpayer either
to pay the am ount assessed by the Director or to petiti on him for o correction or sai d
eslimnte within n period oflen+IO) TWENTY (20) days thereafter. Any such
pe tition for correctio n sh nil be in writing nnd uny f1h.~!-s or figures in support th ereor
shnll be submitted upon the oath of the taxpaye r . The Directo r shnll consider the
molters submitted by the taxpayer and shell mek e a deci sion as lo the proper
amount of loxes , pennlty a nd interest due, wh,ch decision shall be final and
binding, except as modified by State slolutes.
THE TIME PERIOD SET FORTI-I IN THJS SECTION MAY, IN THE
ABSOUITE DISCRETION OF 1llE DIRECTOR OF FINANCIAL
SERVICES, BE WAIVED FOR GOOD CAUSE ON WRITTEN
APPLICATION OF A VENDOR OR TAXPAYER.
C . With respect lo transactions consummated on or ofter January I, 1986:
I. lfa person neglects or refuses lo mnke n return in payment of the soles lox
or to pay any tar: when the some become. due, the Direclor of Financial
Services shall, at some date subsequent lo fifteen (15) days ofter the date for
the moking of such return or the payment ofauch taxes, mnke on estimate,
based upon such information as m•y be available, of the amount of taxes
due for the period for which the taxpayer i1 delinquent and shall add thereto
a penalty equal to the sum of fifteen dollan (Sl5.00) for such failure or ten
perc ent (10%) thereof and interest on 1uch delinquent taxes at the rote
imposed und er sobsection 03 of thi s Section plus onc -hnlfofone percent
(.5'11;) per month from the dnte when du e, not exceeding eightee n percent
(18%) in the •~gregate.
2 . If a person neglect.& or refuses to mnk e a retum in payment of the us e lax or
to pay nny tax 01 required , th e Director sho11 make an estimate, bn sed upon
sueh information as may be available, of the am ount. of t.nxes du e for th e
period for which the taxpayer is delinqu ent nnd shnl l add thereto o penalty
equal to ten percent (10%) th ereof and intere st on st .:h delinqu ent taxe s et
the rote imposed under subsection CJ of this Section , plus one-h a lf of one
percen t (.5%) pe r month from the dote when du e.
3. The an nual rate of interest on delinqu ent taxes under sub se ction s 1 nnd
C2 a bove sha ll be that esuibli shed by th e State Commiss ion er of Banking
pursunnt to sec ti on 39-21-110.5, C.R.S . (Ord. 74 Series 1985: amd. Ord . 63
Series 1990)
4-4 -9: SALE OF STOCK OR QUITTING BUSCNESS :
A . An y releiler who shall sell ou t hi s business or stoc k of goods or who hnll quit
business, sha ll be requi red to prepnrc nn d fil e n sales tax nnd use tnx return ns
provid ed in thi Ch apter with in fifteen (15 ) dnys subsequen t LO th e dnt e of the
co mpl etion of sn id sn le, or the quit tin g of hu siness nnd the purchaser th e reof, 1f nny ,
29
shall be required to withhold sufficient of the purcha .. money to co•1cr the amount of
soi d tox due and unpaid, unlil such time os the said reloiler shnll produce o receipt
from the Direct.or •howing thot all s uch taxes hove been paid and that no further
taxes are du e.
B. If tho pun:haser of a businesg or stock of good, shnll fail to withhold th e purchose
money ns above provided, ond the tax shall be due ond unpaid oner th e fin.en ( is)
doy period allowed, such pun:haser she ll be personally liabl e for the payment or the
toxe • unpaid by t~o former own er and the liens creeled by Section 4-4-14 shell
immediately attach to the personal property so purchased; provided, however, that
the retailer so selling or quitting bu sineH shall not be relieved in any manner of
hi s liability for payment of any of said taxes due . (Ord. 74 Series 19 85)
4-4 -10 : DEFICIENCY NOTICES AND REFUNDS :
A . Refu nd Procedure.
1. A refund shall be made or credit ollowed for any tax paid under prote•t by
any purcha se r or user who has , or claims lo have, an exe mption as in this
Chapter provided. Such refund ,hall be made by the Direct.or oner
compliance with the following condition• precedent:
a. Application. Applications for refund muat be made within ninety (90)
day• an., the purchase or ... or the goods on whi<.h the exemption is
claimed, and mus: be supported by the affidavit of the purchaser or
user accompanied by the original paid invoice or sa les receipt nod a
certificate issued by the seller, toi:eth •,r with s uch furth er info rm ation
ns mny be r equested by th e Directo r.
b Wi th res pect to tron soc lion s con summated on or aner January 1, 1986 ,
an npplicotion for refund of sa les or use tax paid under dispute by a
purchaser or user who claims an exe mption pur su ont lo this Chapter
shall be made within sixty (60) days aner the purchase, storage , use or
co nsumption of the goods or services whereon on exemption is
claimed .
c . With resp ect to transactions co nsummated on or afte r January 1, 1986,
an app li r-~tion for refund of tax moneys paid in error or by mistake,
sha ll be made within th ree (3) yen rs oner the dnte ofpurchnse, stornge,
use or consumpt io n of th e goods for which the refund is claim ed.
2 . Dec isio ns . Upon rece ipt of suc h npplicntio n nnd acco mpa nying
informatio n, th e Direc tor shall examine th e snme with oil du e speed nn d
shnll gi\'e notice lo th e npplicont by nn ord e,· in writin g of hi s decisio n
th ere on .
30
3 . Hearing. An ag(:l'ieved npplicanl may, within left-t¼OJ TWENTY (20)
day s nft.l!r such de cis ion is moil ed to him, petition the Director for n hearing
on the clnim in which case th e Director shnll, upon du e notic e to the
applicant , hold n heoring upon Auch npplicotions, taking such information
or evid ence ns may be mntcrin l, and shall, lh c rcnncr, rend er hi s finnl
decision upon such appli ca tio n, whi ch decision shell be finnl.
8 . Defici ency Noti ce or Refund s.
1. With respect to tran snctions con summated on or after Jnnunry I, 198 6, in
lieu of th e proc edure provided for in suh scc tion A I above, the taxpaye r may
elect n hearing of the Director's final decision c,n a de fi ciency notice or
claim for refund pursuant to procedure set forth in this Section .
a . As used in th is Section, "Stnte hearing" means a hearing befo re th e
Executive Diret tor of lhe Dep ortm ent of Rev enue or delegnt c th ereo f as
provid ed in secti on 29 -2-106 .1(3 ), 0 .R.S.
b . When the City asse rts that sales or use taxes are due in on amount
(:Tealer than the •mount paid by• tnxpayer, the 0 ity ,hall mail a
deficiency notice ta the tnxpayer by certified mail. The defici ency
notice shall state the additional sales and use tnx es du· The
deficiency notice shnll contain not.ification, in cl ear and conspicuou s
lype, that the taxpayer ha, the right lo elect a Stnte hearinc on the
deficiency pursuant to section 29-2-106.1(3), O.R.S . The taxpayer
sha ll als o have the right to elect a State hearing on the City', d eninl of
such tox pnyer's claim for o refund of so les or use lox paid .
c . Th e tn xpoyer shall request the Stnte hea ring withio thirty (30) days
nfler th e taxpayer's exhaustion of local remedi es. The tnxpayer s ha ll
have no right to such hearing if he has not exhaus·:ed local re medi es or
if h e fails to request such hearing within the time period provided. For
purpo ses of this subsection, "exh nustion of locnl remedies " menn s:
(I ) The ta xpayer ha s t imely requesled in wriling n hearing before lhe
Ci ty and the City hn s held su ch hearing and iss ued a fin a l
decis ion l he reon . Such hearing she ll be informal nnd no
trans cript , rule s of evid ence, or filing of bri efs she ll be requirnd:
but th e loxpny er moy e lec t to submit o br ie f, in whic h cnsc t.h e ~11.y
may submil a brief. The Ci ty shall ho ld such hea ring and issue
the finnl decision thereon wi lhin nin ety (90) doys nfler th e C ity's
receipt of the ta xpa yer's written request lh erefor , ex ce pt th e City
ma y ext end such per iod if th e de lay in holding the hea rin g or
issuing the dec ision th ereo n wn s occasi oned by th e tnxpnyer. but,
in nr.y suc h event , the Ci ty s hnll hold such henr ing nnd issue th e
dec ision thereo n within one h u nd red eighty (180) da ys of th e
tnx poye r's req uest in wr iti ng th e refor ; or
31
(2) Th e taxpayer has timely request-Od in writing a hearing before the
City and the City has failed lo hold such heoring or has failed to
issu e o final deci sion there on within th o tim e periods prescribed
in subporagraph (I) obo vc .
d . If n tnxpnyer has exhau sted hi s local remedi es us pro vide d in
suh section B le, of this Secti on, lh e tnxpaye r may requ est a Stn Le
hearing on such defi ciency noli co or claim for refund , nnd such
requ es t shall be rn,de ond s urh hearing sholl be co nducted in th e
some manner as set forth in sec tion 29-2-106.1(3) through (7), C.R.S.
e . If the deficiency notice or claim for refund involves only th e City, in
lieu or requesting a State hearing , the taxpayer moy appeol s u•,h
defici ency or denial of a cla im for refund lo the di strict court of 1.~e
County or Arapahoe as provided in section 29 -2-106 .1(8), C.R.S .,
provided the taxpayer complies with the procedures set for th in
s ub sec tion Blc or this Section .
r . Nothing in this Section shall prohibit the taxpoyer from purs uing
Judicial review or a final decision of the City as otherwise provid ed in
this Chapter.
2 . With respect to tronsaction1 co'il1ummated on or after January 1, 1986,
within fifteen (15) days after filing a noth, or appeal as provided in
sub9ection B le, the taxpayer shall file with the district court a surety bond in
twice the amount or the taxes, interest, and other charges stated in th e final
decision by the Director which ore contested on appeal. The taxpayer may , at
his option, satisfy the surety bon d req uirement by n savin gs acco unt or
deposit in or a certificate or deposit issued by a Staie or Notional bank or by a
State or Fed eral savings and loon association, in accordance with the
provisions of section 11-35-101(1 ), C.R.S., equal to twic e the amount or t he
taxe s, interest, and other charge s stated in the finol deci sion by the Direc tor .
3 . The taxpaye r may, ot hi s opti on, deposi t the di s puted am ount with th e Director
in li eu or posting a s urety bond . If such am ount is so depos ited , no furth er
inter es t shall accrue on the defici ency contested during the pend ency or the
action . At the conclusion of the actio n, oft.er appeal to th e su preme co urt or the
court or app eals or al\er th e tim e for such a ppeal ha s exp ired , t.h e fu nds
de po sited sh a ll be, ot the dir,.ction or the court, either retai ned by th e Direc tor
and O?pli cd again st th e defi cie ncy or returned in whol e or in part to th e
tn xpnye r wi th interest at the rate imposed pur sunnt to subsection 4-4~8 (C XJ),
of thi s Chnpte r. No clnim fo r refund of nmoun ts depos it ed with th e Di recto r
nee d he mnde hy the tnxp ayer in ord er fo r suc h ?mount s to be repa id in
ncco rdnn ce with the direclion of th e co urt.
4 . Any pers on clai ming to ha ve paid a tax fo r the purcha se or use of tnngibl e
personnl property in excess of t}1e ra tes es tab li shed by thi s Chapte r, may app ly
fo r a refund of said excess in the mnnncr pr esc rib ed nb ove.
32
5. Refund Not Ass ignnbl e. Th e right of nny person ton refund und er thi s
Chapter shnll not be nss ib•nnbl e, nnd npplicnlion for r efund mu st be mncl e by
the snm e per so n who purcha sed or use d the goods and who paid th e Lux
ther eo n, ns show n by th e invoice or th e so le there of or other opp roprinte
docum ent.
6. The Director shnll have th e authority to wni ve port or ell of any pennlty
nncVo r int eres t ns sossed if th e circu ms tnnc es dee m such . (O rd . 74 Se ri es
1985)
4-4-11 : EXAMINATIONS OF RETURNS; REFUNDS, DEFICIENCIES: A, soon ns
practicnble after any sales or use tax return is filed, the Direct.or shall exnmine it, nnd if it
then appears that the correct amount of tax to be re r ' led is greater or less then thot show n
in th e return , the ta, sha ll be rocom puted.
If the amount paid excee ds thnt which is due, th e excess shall be refunded or credited
agai nst an y s ubsequ ent remittance from the so me tax payer.
If the amount paid is less tha n the amount due, th e difference, togeth er with intere,t thereo n
al the rate of one percent (I'll,) per month from the time the return wa• due, 1hall be pnid by
the vendor within fifte en (15) days after written notice and demand t,, him from the
Director.
With re.1pe<.l to returns filed on or oner January 11 1986, th e annual rote of interest on
delinqu l!nt taxes shRII be thnt esloblished by the State Commi11ioner of Banking pursuant
to se ction 35 -21 -110.5, C.R .S. (Ord. 74 Seri es 1985)
4-4-12: INVESTIGATION OF RETAILER'S BOOKS:
A . For the purpo se of ascertaining the correctness ofo return, or for the purpo se or
determi ning the amount of tax du e from any loxpnyer, the Director may hold
investigations and hearings concerning nny matters covered by this Chapter nnd
may examine any relevant books, papers , records or memoranda of any such
person, requiring the attendance of such taxpayer or any officer or emp loyee of such
lnxpayer, or of any person having knowledge of such sale& and taking such
testimony end proof os may be necessary to property ascertain any tax linbility ,
The Dir ector shall hav e power to odminisler oaths to nny person in the course or
such inv estigations or hea rin g.
B. COO RDINATED AUDIT PROCED RES :
I. CO ORD INAT ED AUD IT:
n. ANY TAXPAYER LI CENSED IN THIS CITY PURSUANT TO TITLE
FO UR, CHAPT ER FO UR OF THE ENG LEWOOD MUN IC IPAL CO DE
19 85, AND HOLDI NG A S l~II LAR SA LES TAX LI CENS E I N ,IT LEAST
FO UR OTHER CO LORA DO ~IUNI C IPALI TIE S THAT AOMl 1',STER
TII Elll OWN SA LES TA,'( COLL ECTION , MAY REQUEST A
COO RDI NATED AUDIT AS PROV ll1ED HEREI N
33
b. WITHIN 14 DAYS OF RECl:IP'r OF NOT ICE OF AN INTENDED AUDIT
BY ANY MUNICIPALITY THAT ADMINI STE RS ITS OWN SALES TAX
COLLECT ION , THE TAXPAYER MAY PROVIDE TO THE DIRECTOR
OF FINANC IAL SE RVI CES OF THIS CITY, BY CERT IFI ED MAIL,
RETUR N RECE IPT REQUESTl:ll, A WRITTEN REQUEST FOR A
COORDINATED AUDIT IND ICATING THE MUNI CIP Al,ITY FRO M
WHI CH THE NOTICE OF INTENDED AUDIT WAS RECE IVED AND
THE NAME OF THE OFFIC IAL WHO ISSUED SU CII NOTICE. SUCH
REQUEST SHA LL INCLUDE A LIST OF THOSE COLORADO
MUN ICIPAL ITIES UTI LI ZING LOCAL COL LE CT ION OF THE IR SALES
TAX IN WHICH THE TAXPAYER HOLDS A CU RR ENT SALES TAX
LICENSE AND A DE CLA RATION THAT THE TAX PA YER WI LL SIGN
A WA IVER OF ANY PASSAGE -OF-TIME BASED LIMITATION UPON
THIS CITY'S RI GHT TO RE COVE R TAX OWED BY THE VEND OR FOR
THE AUDIT PERIOD .
c . EXCEPT AS PRO VtnED IN 4-4-12 -R-l -G, ANY TAXPAYEit TH AT
SUBM ITS A COMPLETE REQU EST FOR A COORDINATED AUDIT
AND PROMPTLY SIGNS A WAI VER OF 4-4 -17 E.M .C., MAY BE
AUDITED BY THIS CITY DURING THE TWELVE MONTHS AFTER
SUCH REQ UES T IS SUBMITTED ONLY THROUGH A COO KDINATE D
AUDIT INVOLVING ALL MUNICIPALITIES ELECTI NG TO
PARTICIPATE IN SUCH AN AUDIT.
d . IF THIS CITY DESIRES TO PARTI CIPATE 1: THE AU DIT OF A
TAXPAYER THAT SUBMITS A COM PLETE REQUEST FOR A
COO RDINATED AUDIT PURSUANT TO PARAGRAPH (3 ), THE
DIRE CTO R OF FINANCIAL SERVICES SHALL SO Nf 111FY THE
DIR ECTOR OF FI NANC IAL SERV ICES OF THE MUN ICIPAL ITY
WHOSE NOTICE OF AUDIT PROMPTED THE TAXPAYE R'S REQUEST
WITHIN TEN DAYS AFTER RECEIP'I' OF THE TAXPAYER'S
REQUEST FOR A COO RDI NATED AUDIT. THE DIRECTOR OF
FI NANC IAL SERV ICES SHALL THEN COOPERATE WITH OT HER
PARTI CIPATI NG MUNICIPALITIES IN THE DEVELOPMENT OF
ARRANGEMENTS FOR THE COORD INATED AUDIT , INCLUDING
ARRANGEMENTS OF THE TIME DURING WHI CH THE
COO RDINATED AUDIT WIL L BE CONDUCTED, THE PER 10D OF
TIME TO BE COVERED BY T HE AUDIT , AND A COOR DI NATED
NOTICE TO THE TAXPAYER OF THOSE RE CORDS MOST LIKELY TO
BE REQ UIRED FOR CO MPLETION OF THE COORDINA TED AUDIT .
e . IF THE TAXPAYER'S REQ EST FOR A COO RDI HATED AUDIT WAS
IN RESPON SE TO A NO TI CE OF AUDIT ISS ED BY TIii l'l'Y , THIS
CITYS DIRECTOR OF FINANC IAL SE RVI CES SHA LL FA CILITAT E
ARRANGEMENTS BETWEEN THI S CITY AND OTHER
MU. 'ICIPALIT IES PARTI CIPATING IN THE COO RDINATED A DI T
U 'LE SAN D UNT IL AN OFF ICIAL FROM SOME OT HER
PARTI CIP AT ING MUNICIPALITY AG REES TO ASSUME THI S
RE POKS IB ILITY . TH E DIRE CTOR OF FI NANC IAL SE RVI CES
34
SHALL COOPERAT E WITH OTHER PARTI CIPAT ING
MUNI C IP AL IT IES TO , WHENEVE R PRACTI CA BLE, MINIMI ZE THE
NUMBER OF AUD ITORS WHAT WILL BE PR ESEN T ON THE
TAXPAYER 'S PREM ISES TO CON DU CT TH E COO RDINAT E:D AUDIT
ON BEHALF OF T HE PARTI CIPAT ING MUN ICIPA LITlf:S .
INFORMAT ION OBTA INED DY OR ON BEHALF OF THO SE
MU NICIP ALIT IES PART ICIPAT ING IN THE COORD INATEU AUD IT
~1AY BE SHARED ON LY AM ONG SUC H PARTI CIPAT ING
MUN ICIP AL IT IES .
f . IF THE TAXPAYER'S REQUE ST FOR A COO RDINATED AUD IT WAS
IN RESPONSE TO A NOTI CE OF AUDI T ISSUED BY THIS CITY , THI S
CITY'S DIRECTOR OF FINANCIAL SE RVICES SHALL, ONCE
ARRANGEMENTS FOR THE COORD INATED AUD IT BETWE E,, THE
Cl TY AND OTHER PARTI CIPATING MUNICIPALITIES AR E
CO MPLETED , PRO VIDE WRITTEN NO TI CE TO THE TAXPAYER OF
WH ICH MUN ICIPAL ITIES WILL Bf: PART ICIP AT ING , THE PERI OD
TO BE AU DI TED AN D T HE RECORDS MOST LIKELY TO BE
REQ UIR ED BY PARTI CIP AT ING MUN ICIPALI T IES FOR
COMPLET IO N OF THE COORD INATE D AU DIT . TIIE DIRE CTO R OF
FIN ANC IAL SERVICES SHALL Al !,O PROPOS E A SCHEDULE FOR
THE COORD IN ATED AUDIT .
g. THE COO RDI NATE D AU DIT PROCEDURE SET FORTH IN THI &
SECT IO N SHALL NOT APPLY :
(1) WHEN THE PROPOSED AUDIT IS A JEOPARDY AUDIT ,
(2) TO AUDITS FOR WHICH A NOTICE OF AUDIT WAS GIVEN
PRIOR TO THE EFFECT IV E DATE OF THIS SECT ION,
(3) WHEN A TAXPAYER REFUSES TO PROMPTLY SIGN A
WAIV ER OF TITLE 4, CHAPT ER 4 , SECTION 17 , OF THI S CO DE
OR ,
(4) WHEN A TAXPAYER FAILS TO PROVIDE A TIM ELY AND
CO MPLETE REQUEST FOR A CO ORDINATED AUDIT AS
Pf.'WIDE D IN PARAGRAPH (bi.
2. INTER CITY CLAIM FOR RECOVE RY:
n . CLAIM S FOR REC OV ER Y. TIH: INTENT OF THI S SEC1'10N I TO
STREAM LI NF: AND TANDA RDI ZE PR OCE DURES RE LATf:n TO
IT ATI ON WHERE TAX 11.\S REEN REMITTED TO THE
INCO RRE CT MUNI CIP ALI TY. IT IS NOT INTEN DED TO REDUCE OR
ELi ~II NATE THE RE SPO NS IBILI TIES OF THE TAXPAYE R OR
VEKDO R TO OR RE TLY PAY, CO LL ECT, AND REM IT SALES AND
u SE TAXE!: TO THE CITY
35
b. AS USED HEREIN , "CLAIM FO R RECO VERY'' MEANS A CLAIM FOR
REIMBURSEMENT OF SALES AND USE TAXES PAID TO THE WIIONG
TAXING JURISDI CTION .
c . WHEN IT IS DETERMINED UY THE DIRECTOR OF Fl 'ANCIAI..
SERVICES OF THE CITY THAT SALES AND USE TAX OWED TO THE
CITY HAS BEEN REPORTED AND PAID TO ANOTHER
MUNICIPALITY , THE CITY SHALL PROMPTLY NOTIFY THE
VENDOR THAT THE TAXES ARE BEING IMPROPERLY COLLECTED
AND REMITTED , AND THAT AS OF THE DATE OF THE NOTICE THE
VENDOR MUST CEASE IMPROPER 1'AX COLLECTIONS AND
REMITTANCES .
d . THE CITY MAY MAKE A WR ITTEN CLAIM FOR RE CO VERY
DIRECTLY ·ro THE MUNICIPALITY THAT RECEIVED TAX AND/OR
PENALTY AND INTEREST OWED TO TIIE CITY, OR, IN THE
ALTERNATIVE , MAY INSTI TUTE PROCEDURES FOR COLLECTION
OF THE TAX FROM THE TAXPAYER OR VENDOR . THE DECISION
1'0 MAKE A CLAIM FOR RECOVERY LIES IN THE SOLE DISCRETION
OF THE CITY . ANY CLAIM FOR RECOVERY SHALL INCLUDE A
PROPERLY EXECUTED REL EASE OF CLAIM FROM THE TAXPAYER
AND/OR VENDOR RELEASING ITS CLAIM TO THE TAXES PAID TO
THE WRONG MUNIOIPALITY, EVIDENCE TO SUBSTANTIATE THE
CLAIM, AND A REQUEST THAT THE MUNICIPALITY APPROVE OR
DENY IN WHOLE OR IN PART, THE CLA IM WITHIN NINETY (90)
DAYS OF ITS RECEIPT . THE MUNICIPALITY TO WHI CH THE CITY
SUBMITS A CLAIM FOR RECOVE RY MAY , FOR GO OD CAUSE ,
REQUEST AN EXTENS ION OF TIME TO INVE STIGATE THE CLAIM,
AND APPROVAL OF SUCH EXTENSION BY THE CITY SHALL NOT BE
UNREASONABLY WITHHELD .
e . WITHIN NINETY (90) DAYS AFTER RECE IPT OF A CLAIM FOR
RECOVERY , THE CITY SHALL VERIFY TO ITS SAT ISFA CT ION
WHETHER OR NOT ALL OR A PORTION OF THE TAX CLA IMED WAS
IMPROP ERLY RECEIVED, AND SHALL NOTIFY THE MU NICIPALITY
SUBMITTIN G THE CLAIM IN WRITING THAT THE Cl.AIM IS
EITHER APPROVED OR DENIED IN WHOLE OR IN PART ,
INCLU DING THE REAS ONS FOR THE DECISION . IF THE CLA IM IS
APPROVED IN WHOLE OR IN PART , THE CITY SHALL REMIT THE
UNDISPUTE D AMOUNT TO THE MUN ICIPA LITY SUBM ITI'ING TH E
CLA IM WITHIN THIRTY (30) DAYS OF APPROVAi . IF A CLAIM iS
SUBM ITTED JOINTLY BY A MUNICIPALITY ANL A VENDO R OR
TAXPAYER, THE CHE CK S HALL BE MADE TO THE PARTIES
JOINTLY . DEN IAL OF A CLA IM FOR RE CO VERY MAY ONLY BE
MADE FOR GOO D CAUSE .
f. THE CITY MAY DENY A CI.An1 ON THE GROUND S THAT IT II AS
PRE VIO S LY PAID A CLA l~1 FOil llECO VE RY All lSING OUT OF AN
AUDIT OF THE SA~IE TAXPA\'Ell.
36
g .
4-4 -13 :
TIIE: PER IOD SU BJECT TO A Cl.A IM mR RE COV E:ltY SIIALI, DE
LIMITED TO TIIE TH IRTY-S I X (36 ) MONTI-I PERIOD PRIOR TO THE
DATE THE MUNICIPALITY THAT WAS WRONGLY PAID THE TAX
RECE IVES THE CLAIM FOR RECOVERY.
CONDUCT OF m,;ARJNGS :
A . Subpocnns nnd Wilne As Fe o11 . All subpoe nn s issued und e r the t erm s or this Chapter
moy b e served by nny perso n of ru11 oge . Th e fees of witn esses for nltendnnce and
trio I sh nil be th e some ns th e fees of witnesses before th e Di s trict Court, s uch fees lo
be pnid when th e witness is exc used fr om furth e r nltcnd nncc. Wh en th e witness is
subpoenoed ol the in sistence of th e Director, such fees shall be paid in th e same
manner es other expenses under th e t.erm1 of t his Chnpt.er, and when a witness is
subpoenaed ot the insistence of ony party to any s uch proceeding, the Director may
req uire thol lh e cost ofservico oflhe subpoena anr1 the fee of the witness be borne by
the party at whose insisle nce the witness i~~ s ummoned. In such cose th e Director,
in his discretio n, mny require n deposit to cove r th e cost or such service r.nd witness
fo -.. A s ubpoena issued os aforesaid shall be served in the snme manner es o
sub poeno issued out or n court or record.
B . Jud0 c Compe ls Atlendnnce. Any judge of lhe Di strict Co urt oflhe Eichleen•.h
Judiciol Di strict of the State or Colorado, either in term t-imc or vocation, ur,on the
application or the Direc tor, mny co mpel the otte ndnnce of witnesses, the product.ion
of books, papers, reco rd s or mcmornndn ond the givinc of t est imo ny before the
Director or any of his du ly authorized ogents, hy on ottochment for co ntempt., or
oth erwise, in the so me manner 0 11 production of evidence may be compell ed before
sai d Court. (Ord . 74 Series 1985)
4•4-14: UNPAID TAX A PRIOR LIEN :
A . The taxes imposed by Section 4-4-5-1 shnll con stitute n first nnd prior lien upon a ny
tangibl e perso nal property which is the s ubj ect of nny trnn snclion upon which soid
tax is due, unlil lhe so me is paid .
8 . The loxes imposed by Section 4-4-4-2 shnll be • first nnd prior li en upon the coed s
nnd busin ess fixtures own ed or used by a ny retniler required by the pro vision s of
Section 4.4 .4. 7 to submit a return and make payment or th e tnxes colll•cted, except
lhe stock of goods h eld for snle in th ! ord inary course of bu sin ess , unlil sn id Laxes
ore poid in full .
C . Th e li e n s crcri ted by A nnd 13 nbove shall be conslrul'd l o be li ens :md encumbrances
upon the s pec ific items of pc rso nnl property Lherci n enumc rntcd , a nd sh a ll Lnke
preccrle n ce ove r nll other li en s, encumhrnnces or clnim s of wha t soe ver nnLure and
shall immcdi ntely nuach t o s uch item s \\ tthout the nere:-si ty of th e fil inc or nny
notice rf li en thc rrof. (Ord. 74 Suics 19 5)
37
4-4-15: ENFOllCEMENT OF TAXES AND FOH ECLO SUJlE O F
LIENS :
A . If any ta•••• pennlty or inte rest imp o•cd by t his Ch a pte r end sho wn due by return s
ri1 ed by lh e tnxpn yc r , or ns shown by RBAess ment. duly mod e na provi ded he rein, ore
not pa id with in fif\ec n (1 5) days nf\er the so me nrc du e, t h e Direc to r sh a ll issue a
wnrrnn t unde r hi s official ,;cn l d irec t ed lo nny dul y outh ori z.ed reve nue coll ecto r , or
Lo t he sheriff of nny co unty in thi s Stnte comma nd ing him to levy upon, se iz e nnd
sell s uffi cie nt personul prope rly of lhe tux debtor wh ic h is su bject lo t he liens crea ted
by Secti on 4-4· 1'1 fo und wi th in hi s coun ty fo r lhc payment ol lh e a moun t du e,
toge th er with interest, pcnnltie11 and cost s .
B . Simultaneou sl y wi th t h e issuance of snid we rra nt, th e Dire ct or sha ll issue o notice
of t.ox lien , setting fo rth the nome of t.h e toxpny~r , th e am oun t of the lax, pe nnlti ea,
intere st en d co sts, th e date of t he a cc rual t hereof, e nd th a t th e Ci ty cl a ims a fi rst and
prior li en t herefor on the tangi ble per sonal pro perty of the taxpayer subject to said
lie ns .
C . S uch noti ce shell be on form s prepared by the Direc tor, shall oo verifi ed by him e nd
sh a ll be fil ed in th e offi ce of t he cl e rk and r eco rd er of any co unty in this Stale in
which the taxpaye r own s tangi ble persona l prope rly su bject l o said li ens .
D . Upon the filin g of said notice of li en , t h e e ffective dote of said lie n shall relate bock
lo th e do le of the fi rst l ox eble transaction fo r which nny lax is due. (Ord. 74 Series
1985)
4-4-16 : NOTICES SENT BY MAD..: All not ices required ta be g ive n lo t he retai ler
or ve n do r u nder t he provi sion s or thi s Chopte r sh all be in writing nnd , if moi led , po st pa id
by certified or regi st e red mail, return receipt requested , lo him at his Inst known address,
sh a ll be suffi ci ent for th e pu r po se of th is Cha pte r . (O rt!. 74 Series 1985)
4-4-17 : LIMITATIONS :
A . The lnxe s for on,v per iod , t ogethe r with in te rest th e reo n and pcnal a es with respect
the reto, im posed by this Cha pter shall n ot be assessed , nor sh ell nny not ice of li en be
fil ed , or distrai nt wa rrant. be issu ed, or sui t fo r rl)llec t ion be inst it u to J , or nny othe r
net.io n tn co ll ect the so me be co mm enced mor e than three (.>l yP or s aner th e rlnle on
h ic h lh e tax wa s or is poynbl e. Nor shall any li en con t in ue 01\.e r •,uch perio d,
e xce pt fo r lo xes nsse ssed before t h e cxpirntio n of such peri od, noti ct l,f li en with
res pec t to wh ic h h as been fil ed pr ior l o th e e xpiration of such per iod; 111 wh ic h coses
such lie n sh nll co ntinue only fo r one yea r ofter th e fil inc of no t ice th ereof.
B . In th e cnse of n fa lse or frnuclul ent return with intent t o evade tax, th e tax , togethe r
with inte rest and pennll ies thereo n mny be Assessed, or proccedincs for the
co ll ec ti on of suc h loxes may be begun Al any lim e .
C . Befo re t he ex piration of such pe ri od of lim itation, t he taxpayer and th e Director may
agr ee in writing to a n extension t h ereof, and the period so ngrced on may he
cxtencl cct by suhscquent ngrccme nts in writing. (Ord 7-1 Scri r s 1985)
38
4-4-18 : SERVlC E C HARG E ON R ETUIINEIJ c m :C KS : If n choc k in payment of
nny s nl es or u se ln x is rc lurnod unpnid, n process ing ch nrgo of-ftve-dollH rs-($6.00)
FIF'l'EEN DO LLARS ($15.00) will he a dd ed to nny n mounl du e nn rl owing, <O rd . 1,1 S e ri es
1985)
4-4-19 : UNLAWFUL ACTS :
A . Ad vertise Ab orp t ion ofTo x. IL shnl l be unln wful fo r nn y rcl ni lcr t o ndvc rlis e, lo
hold o ut or to talc to tho publi c or to o ny co ns umer, direc t ly or indirectl y, Lhnl tho t ox
or any pen thereof imposed by thi s C ha pte r wi ll be ns,umed or abso r bed by the
reta iler, or that it w,11 not be added t o tho se ll ing price of th e property old : or if
a dd ed, t h at any port t he reof will be re fun ded .
8 . Disrega rd for Ru les: Pe nalty Assessed . If nny pnrl of n d fi cicncy in t ox o ny menl
is du e to negligence or inte nti ona l d is regard of nulhorized rul es nnd regu lution s
with knowl edge t hereo f, but with out intent to d efraud, the re shell be nd dod ten
pe rce nt (I~) of the to tal amount of the d fi cic ncy: nnd in s uch cn se, inte rest shell
be coll ec ted ,a the rote of one percent (1 %) per month on th o amount of the defi ciency
from the t ime the r eturn was du e, from the person required to til e the return, which
inte rest end addition she ll become due end payable within fifken (15) d ays of\er
writte n notice and de mand by the Direct or. (Ord, 74 Series 1985)
C . Fraud; Penalty Ass essed . lf ony port of the d e fici ency is due to fraud wi th the
intent t.o e vade the tax, then there shell be added filly pe rcent (50%) of the total
amount of the deficiency, and in s uch cnse lh e wh ole amoun t of th e tax unpaid ,
including the a ddit ions, shell be co m e d ue nn d pny nb le fiftee n (15) dnys after
written not ice a nd demnnd by th e Dir ec tor nnd nn ndditi onnl one pe rcent (1 %) per
month on said omou nts shell be added from the dn te th e return was due unt il paid .
D , Fa lse Statem e nts. It shall be unlRwful for a ny perso n t o willfu ll y mnke, pre pare or
s ubmit a ta.x return , or oth er doc um ent, co nta ining any fal se stntement , or to
willfull y make o fal se statement in nny invcs li gnti on or hen ring, wh ic h may
nfTec t th e tnx li ability of any perso n.
E . Annunl Interest Rnte; Defi ciency Amount s. Wi th res pec t to trn ns nc t ions
consummated on or nfler J nnu nry 1, 1986, thnt res ult n defi cie ncy am ount ns
de fin ed in th 1 Sectio n, th e nnn unl r nte of in te res t sh nil bo thn t es tablished by th e
Stnte Comm1 sio ncr of 13 nnking purs uant to se cti on 39 -21 -110 .5 , .H (Ord . 74
cries 19 51
4-4-20: PEl\"AL TY: In addition to or in lieu of nny othe r p nn lty or puni shme nt
prescribed in this Chnp t r, th e followini;: pena lty mny nl so be imposed fo r vi olntio n of nny
of t h e pro,·isions of this Chapte r: fiv e hundred dollnr. ($500,00) fin e or one h un dred eighty
080) days imprisonme nt , or hath s uch fine nnd impri so nment. A sc pnrnt c ofTen sc shall be
dee med committ ed upo n enc h dny or porti on th ereof du ring or on wh ic h nny vio lntion of
any of th e provi sions of thi s Chnpter occu rs or con ti nu("'· (Ord . Sl•ri es 19Ai ,
lntrorlucerl. rend in full, nncl pn ssc d on fi rst rt-ndini:: on the 2nd dn ,v nf I), cemhe r, 1991.
39
Publi shed es a Bill r,., on Ordinance on th e 5th dny of Dece mb er , 1991.
Rend by title and pas se d on fin al rea di ng on th e 16th dny of Dec ember, 199 1.
Publi shed by titl e ns Ordinance No . 2:f., Series of 1991, on th _ ,$th dny of Dece mber, 1991.
ATTE S T :
I i:liLCLf'._d(_fu.tE
Patr icia H. Crow, City Clerk
I, Patricia H. Crow, City Clerk of the City of Englewood , Colo rado, hereby ce rtify that the
above and foregoing is o tru e copy of th e Ordinnnce pnsscd on final reading ond publi shed
by title as Ordinance No . Z}_, Series of 1991.
4 0