(1) Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse or other place of business within the taxing jurisdiction;

(2) Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble, repair, service or assist in the use of its products or for demonstration or other reasons;

(3) Maintains one (1) or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;

(4) Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or

(5) Makes more than one delivery into the taxing jurisdiction within a twelve month period.

(1) Are primarily devoted to advertising; and

(2) The distribution, insertion or attachment of which is commonly paid for by the advertiser.

(1) Such exchanged property is to be sold thereafter in the usual course of the retailer's business, or

(2) Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registration or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to tax.

(1) The amount of money received or due in cash and credits.

(2) Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business.

(3) Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange.

(4) The total price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note, except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price.

(5) Installation, delivery and wheeling-in charges included in the purchase price and not separately stated.

(6) Transportation and other charges to effect delivery of tangible personal property to the purchaser.

(7) Indirect Federal manufacturer's excise taxes, such as taxes on automobiles, tires and floor stock.

(8) The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon.

(1) Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof.

(2) The fair market value 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 are an allowable adjustment to the purchase price.

(3) Discounts from the original price if such discount and the corresponding 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 allowable adjustment to the price in reporting gross sales.

(1) Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property;

(2) A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services;

(3) Performance of taxable services; or

(4) Barter or exchange for other property or services including coupons.

(1) A division of partnership assets among the partners according to their interests in the partnership;

(2) The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all the corporation's outstanding stock, except qualifying shares in proportion to the assets contributed;

(3) The transfer of assets of shareholders in the formation or dissolution of professional corporations;

(4) The dissolution and the pro rata distribution of the corporation's assets to its stockholders;

(5) A transfer of a partnership interest;

(6) The transfer in a reorganization qualifying under Section 368(a)(1) of the "Internal Revenue Code of 1954," as amended;

(7) The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership;

(8) The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder;

(9) The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty (80) percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;

(10) The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty (80) percent by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty (80) percent by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets;

(11) The transfer of assets between parent and closely held subsidiary corporations or between subsidiary corporations closely held by the same parent corporation or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this article was paid by the transferor corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this paragraph (11) shall constitute a sale. For the purposes of this paragraph (11), a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty (80) percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty (80) percent of the total number of shares of all other classes of stock.

(1) Auctioneer;

(2) Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer;

(3) Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes.

(1) On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail;

(2) Upon the purchase price or charge for pay television, whether furnished by public or private corporations or enterprises, for pay television services originating from or received on television equipment in the city if the charge for the service is provided or billed to a person in the city;

(3) Upon the purchase price or charge for telecommunication services, whether furnished by public or private corporations or enterprises, for all intrastate telecommunication services originating from or received on telecommunication equipment in the city if the charge for the service is provided or billed to a person in the city;

(4) For gas and electric service, whether furnished by municipal, public or private corporations or enterprises, for gas and electricity furnished and sold for domestic and commercial consumption and not for resale;

(5) Upon the amount paid for food, prepared food or food for immediate consumption. Upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of businesses at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities. Cover charges shall be included as part of the amount paid for such food or drink. Meals provided to employees at no charge or at a reduced charge and which are considered as part of their salary, wages, or income, however shall be exempt from taxation under the provisions of this article;

(6) On the entire amount charged to any person for lodging services;

(7) On the purchase price paid by any resident of the city for any automotive vehicle for which registration or titling is required by the state. The determination of residency for the purpose of establishing liability for sales and use taxes on motor and other vehicles shall be made by considering voting registration, address where vehicle is normally parked or stored as shown on the related automobile insurance policy or application for automobile insurance, and the location where the motor or other vehicle is customarily or usually parked, stored, or garaged.

(Ord. No. 1985-23, § 1(5-13-6), 12-17-85; Ord. No. 1991-19, § 3, 12-17-91; Ord. No. 1999-10, § 2, 5-18-99; O-2005-18, § 2, 5-17-05)

To provide uniform methods of adding the tax on the average equivalent thereof, to the selling price, it shall be the duty of the finance director with the approval of the city manager to formulate and promulgate, after hearing, appropriate rules and regulations to effectuate the purposes of this article.

(Ord. No. 1985-23, § 1(5-13-7), 12-17-85)

It shall be unlawful for any retailer to advertise or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof imposed by this article will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or services rendered, or if added that any part thereof will be refunded. Any person violating any provision of this article shall be subject to the penalties herein provided.

(Ord. No. 1985-23, § 1(5-13-8), 12-17-85)

The city's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of three (3) percent. A credit shall be granted against the city's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed three (3) percent.

(Ord. No. 1985-23, § 1(5-13-9), 12-17-85; Ord. No. 1999-10, § 3, 5-18-99; O-2005-18, § 3, 5-17-05)

If the accounting methods regularly employed by the vendor in the transaction of his business, or other conditions, are such that reports of sale made on a calendar month basis will impose unnecessary hardship, the finance director, upon written request of the vendor may accept reports at such intervals as will in his opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax. The finance director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars ($300.00) to make returns and pay taxes at intervals not greater than every three (3) months.

(Ord. No. 1985-23, § 1(5-13-10), 12-17-85)

A retailer doing business in two (2) or more places or locations, taxable hereunder, may file one return covering all business activities engaged within the city.

(Ord. No. 1985-23, § 1(5-13-11), 12-17-85)

Whenever an article is sold under a conditional sales contract whereby the seller retains title as security for all or part of the purchase price, or whenever the seller takes a chattel mortgage on the article to secure all or part of the purchase price, the total tax based on the total selling price shall become immediately due and payable. This tax shall be charged and collected by the seller. No refund or credit shall be allowed to either party to the transaction in case of repossession.

(Ord. No. 1985-23, § 1(5-13-12), 12-17-85)

If any vendor during the reporting period shall collect as a tax an amount in excess of three (3) percent of his total taxable sales, he shall remit to the finance director the full net amount of the tax herein imposed and show such excess. The retention by the retailer or vendor of any excess of tax collections over the three (3) percent of the total taxable sales of the retailer or vendor, or the intentional failure to remit punctually to the finance director the full amount required to be remitted by the provisions of this article, is hereby declared to be a violation of this article.

(Ord. No. 1985-23, § 1(5-13-13), 12-17-85; Ord. No. 1999-10, § 4, 5-18-99; O-2005-18, § 4, 5-17-05)

No registration or titling shall be made of any motor or other vehicle for which registration or titling is required by the state until the sales tax imposed by this article has been paid.

(Ord. No. 1985-23, § 1(5-13-14), 12-17-85)

The city shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adopted by the executive director of the department of revenue by the first full month commencing one hundred twenty (120) days after the effective date of the regulation adopting or revising such standard form.

(Ord. No. 1985-23, § 1(5-13-15), 12-17-85)

There shall be exempt from taxation under the provisions of this article the following:

(Ord. No. 1985-23, § 1(5-13-16), 12-17-85; Ord. No. 1990-14, § 1, 7-17-90; Ord. No. 1991-19, § 4, 12-17-91; Ord. No. 1999-10, § 4, 5-18-99)

(f) If any person is convicted under the provisions of this section, such conviction shall be prima facie evidence that all refunds received by the person during the current year were obtained unlawfully and the finance director is hereby empowered and directed to bring appropriate action for recovery of the funds. A brief statement of the penalties shall be printed on each application form for refund.

(g) The burden of proving that sales, services and commodities, on which tax refunds are claimed, are exempt from taxation under this article, or were not at retail, shall be on the one making such claim under such reasonable requirements of proof as the finance director may prescribe.

(h) Aggrieved taxpayers, within twenty (20) days after the decision is mailed to them, may petition the finance director for an administrative hearing in the manner provided in sections 23-44 through 23-46.

(a) Except in accordance with judicial order or as otherwise herein provided, the finance director, his agents, clerks, and employees shall not divulge any information gained from any return filed under the provisions of this article.

(b) The officials charged with the custody of the returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the finance director in an action under the provisions of this article to which he is a party, or on behalf of any party to an action or proceeding under the provisions of this article or to punish a violator thereof when the report of facts shown by the report is directly involved in such action or proceeding, in either of which events the court may require the production of, and may admit in evidence, so much of the returns, or of the facts shown thereby, as are pertinent to the action or proceeding and no more.

(c) Nothing contained in this section shall be construed to prohibit the delivery to a person, or his duly authorized representative, of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, nor to prohibit the inspection by the attorney, or any other legal representative of the city, of the report or return of any person who shall bring action to set aside or review the tax based thereon or against whom an action or proceeding is contemplated or has been instituted under this article.

(d) Reports and returns shall be preserved for three (3) years and thereafter until the finance director, with approval of the city manager, orders them destroyed.

(e) Any city officer or employee, who shall divulge in any manner any information classified hereunder as confidential, except in accordance with proper judicial order, or otherwise as provided by law, shall be guilty of a violation of this article.

(a) If any amount of sales or use tax is not paid on or before the last date prescribed for payment, interest on such amount at the rate imposed under section 23-35 shall be paid for the period from such last date to the date paid. The last date prescribed for payment shall be determined without regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment issued, by reasons of jeopardy, prior to the last date otherwise prescribed for such payment. In the case of a tax in which the last date for payment is not otherwise prescribed, the last date for payment shall be deemed to be the date the liability for the tax arises, and in no event shall it be later than the date notice and demand for the tax is made by the finance director.

(b) Interest prescribed under this article shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as the tax to which it is applicable.

(c) If any portion of a tax is satisfied by credit or an overpayment, then no interest shall be imposed under this section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowed with respect to such overpayment.

(d) Interest prescribed under this article on any sales or use tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be assessed and collected.

(a) The tax imposed by this article shall be a first and prior lien upon the goods and business fixtures of or used by any retailer under lease, title, retaining contract or other contract arrangement, excepting stock of goods sold or for sale in the ordinary course of business, and shall take precedence on all property over other liens or claims of whatsoever kind or nature. Any retailer who shall sell out his business or stock of goods, or shall quit business, shall be required to make out the return as provided in this article, within ten (10) days after the date he sold his business or stock of goods, or quit business, and his successor in business shall be required to withhold sufficient of the purchase money to cover the amount of the taxes due and unpaid until such time as the former owner shall produce a receipt from the finance director showing that the taxes have been paid, or a certificate that no taxes are due. If the purchaser of a business or stock of goods shall fail to withhold the purchase money as herein provided and the taxes shall be due and unpaid after the ten (10) day period allowed, he, as well as the vendor, shall be personally liable for the payment of the taxes unpaid by the former owner. Likewise, anyone who takes any stock of goods or business fixtures of or used by any retailer under lease, title retaining contract or other contract arrangement, by purchase, foreclosure sale, or otherwise, takes same subject to the lien for any delinquent sales tax owed by such merchant, and shall be liable for the payment of all delinquent sales taxes of the prior owner, not, however, exceeding the value of property so taken or so acquired.

(b) Whenever the business or property of any taxpayer subject to this article shall be placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties and interest imposed by this article and for which the retailer is in any way liable under the terms of this article shall be a prior and preferred claim against all the property of the taxpayer, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the filing of the notice as provided in section 23-43 on the property of the taxpayer, other than the goods, stock in trade and business fixtures of such taxpayer, and no sheriff, lessor, assignee, or other officer shall sell the property of any person subject to this article under process or order of any court, without first ascertaining from the finance director, the amount of any taxes due and payable under this article, and if there be any taxes due, owing or unpaid, it shall be the duty of such officer to pay the amount of said taxes out of the proceeds of the sale before making payment of any moneys to any judgment creditor or other claims of whatsoever kind or nature, except the costs of the proceedings and other preexisting claims or liens as herein provided. For the purposes of this section the term taxpayer shall include retailer.

(a) All sums of money paid by the purchaser to the retailer as taxes imposed by this article shall be and remain public money, the property of the city; in the hands of such retailer and he shall hold the same in trust for the sole use and benefit of the city until paid to the finance director as herein provided, and for failure to pay the same to the finance director, the retailer shall be punished for a violation hereof.

(b) If any person neglects or refuses to make a return in payment of the tax as required by this article the finance director shall make an estimate, based on such information as may be available of the amount of taxes due for the period for which the taxpayer is delinquent; and upon the basis of such estimated amount, compute and assess in addition thereto, a penalty equal to the sum of fifteen dollars ($15.00) for such failure or ten (10) percent thereof and interest on such delinquent taxes at the rate imposed under section 23-35 plus one-half (1/2) percent per month from the date due, not exceeding eighteen (18) percent in the aggregate. Promptly thereafter, the finance director shall give to the delinquent taxpayer written notice of the estimated taxes, penalty and interest, which notice must be served personally or by registered or certified mail. The estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the finance director twenty (20) days from the date of service of the notice or the date of mailing by registered or certified mail. An appeal of a notice of assessment issued to a taxpayer for failure to file a return, underpayment of tax owed or as a result of an audit shall be submitted in writing to the finance director within twenty (20) days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. The finance director shall review the appeal and may modify such assessment in accordance with the facts submitted. Aggrieved taxpayers, within twenty (20) days after the decision is mailed to them, may petition the finance director for an administrative hearing in the manner provided in sections 23-44 through 23-46.

(c) If any taxes, penalty or interest imposed by this article and shown due by returns filed by the taxpayer or as shown by assessments duly made as provided herein, are not paid within five (5) days after the same are due, the finance director shall issue a notice, setting forth the name of the taxpayer, the amount of tax, penalties and interest, the date of the accrual thereof, and that the city claims a first and prior lien therefor on the real and tangible personal property of the taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the filing of the notice herein provided on property of the taxpayer, other than the goods, stock in trade, and business fixtures of the taxpayer. The notice shall be on forms prepared by the finance director and shall be verified by him or his duly qualified deputy or any duly qualified agent of the finance director, whose duties are the collection of the tax, and may be filed in the office of the clerk and recorder of any county in this state in which the taxpayer owns real or tangible personal property, and the filing of such notice shall create a lien on the property in that county and constitute a notice thereof. After the notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether the notice be filed or not, the finance director may issue a warrant directed to any duly authorized revenue collector or to the sheriff of any county in this state commanding him to levy upon, seize and sell sufficient of the real and personal property of the tax debtor found within his county for the payment of the amount due, together with interest, penalties and costs, as now or hereafter provided by this Code, subject to valid preexisting claims or liens as herein provided.

(d) The revenue collector or sheriff shall forthwith levy upon sufficient of the property of the taxpayer, or any property used by the taxpayer in conducting his retail business, and the property so levied upon shall be sold in all respects, with like effect and in the same manner as is prescribed by law in respect to executions against property upon judgment of a court of record, and the remedies of garnishments shall apply. The sheriff shall be entitled to such fees in executing the warrant as are allowed by law for similar services.

(e) Any lien for taxes as shown on the records of the county clerks and recorders as herein provided shall, upon the payment of all taxes, penalties and interest covered thereby, be released by the finance director in the same manner as mortgages or judgments are released.

(f) The finance director may also treat any such taxes, penalties or interest due and unpaid as a debt due the city from the vendor. In case of failure to pay the tax, or any portion thereof, or any penalty or interest thereon when due, the finance director may recover at law the amount of such taxes, penalties and interest in any justice, county or district court of the county wherein the taxpayer resides or has his principal place of business having jurisdiction of the amounts sought to be collected. The return of the taxpayer or the assessment made by the finance director as herein provided, shall be prima facie proof of the amount due. Such actions may be actions in attachments, and writs of attachment may be issued to the constable or sheriff as the case may be, and in any such proceeding no bond shall be required of the finance director, nor shall any constable or sheriff require of the finance director an indemnifying bond for executing the writ of attachment, or writ of execution upon any judgment entered in such proceedings; and the finance director may prosecute appeals or writs of error in such cases without the necessity of providing bond therefor. It shall be the duty of the attorney of the city when requested by the finance director to commence action for the recovery of taxes due under this article, and the remedy shall be in addition to all other existing remedies, or remedies provided in this article.

(g) In any action affecting the title to real estate or the ownership or rights to possession of personal property, the city may be made a party defendant for the purpose of obtaining a judgment or determination of its lien upon the property involved therein.

(h) The finance director is hereby authorized to waive, for good cause shown, any penalty assessed as in this article provided.

(a) Should the taxpayer be aggrieved at the final decision of the finance director he may proceed to have the same reviewed by the courts in the manner provided for review of other decisions of the finance director hereunder. An appeal of a final decision of the finance director resulting from a hearing held pursuant to section 23-44 shall be commenced with thirty (30) days of such decision.

(b) Within fifteen (15) days after filing a notice of appeal as provided in this section, the taxpayer shall file with the district court a surety bond in twice the amount of the taxes, interest and other charges stated in the final decision by the finance director which are contested on appeal. The taxpayer may, at his option, satisfy the surety bond requirement by depositing an amount equal to twice the amount of taxes, interest and other charges stated in the final decision by the finance director with a state or national bank or in a state or federal savings and loan association, in accordance with the provisions of C.R.S. section 11-35-101(1). The taxpayer may, at his option, deposit the disputed amount with the finance director in lieu of posting a surety bond. If such amount is so deposited, no further interest shall accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the supreme court or the court of appeals or after the time for such appeal has expired, the funds deposited shall be, at the direction of the court, either retained by the finance director and applied against the deficiency or returned in whole or in part to the taxpayer with interest at the rate imposed pursuant to section 23-35. No claim for refund of amounts deposited with the finance director need be made by the taxpayer in order for such amounts to be repaid in accordance with the direction of the court.

(c) The district court of the Sixth Judicial District of the state shall have original jurisdiction in proceedings to review all questions of law and fact determined by the finance director in administering the provisions of this article by writ under Colorado Rules of Civil Procedure, Rule 106(a)(4). The procedure thereunder shall be in conformity with the Rules of Civil Procedure of the State of Colorado.

(a) For transactions consummated on or after January 1, 1986, in lieu of the procedure provided for in section 23-45, the taxpayer may elect a hearing on the city's finance director's final decision on a deficiency notice or claim for refund pursuant to procedure set forth in this section.

(b) When the city asserts that sales or use taxes are due in an amount greater than the amount paid by a taxpayer, the city shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall contain notification, in clear and conspicuous type, that the taxpayer has the right to elect a state hearing on the deficiency pursuant to C.R.S. section 29-2-106.1(3). The taxpayer shall also have the right to elect a state hearing on the city's denial of such taxpayer's claim for a refund of sales or use tax paid.

(c) The taxpayer shall request the state hearing within thirty (30) days after the taxpayer's exhaustion of local remedies. The taxpayer shall have no right to such hearing if he has not exhausted local remedies or if he fails to request such hearing within the time period provided for in this subsection (c). For purposes of this subsection (c), exhaustion of local remedies means:

(d) If a taxpayer has exhausted his local remedies as provided in subsection (c) above, the taxpayer may request a state hearing on such deficiency notice or claim for refund, and such request shall be made and such hearing shall be conducted in the same manner as set forth in C.R.S. section 29-2-106.1(3) through (7).

(e) If the deficiency notice or claim for refund involves only the city, in lieu of requesting a state hearing, the taxpayer may appeal such deficiency or denial of a claim for refund to the district court of the county of La Plata as provided in C.R.S. section 29-2-106.1(8), provided the taxpayer complies with the procedures set forth in subsection (c) of this section.

(f) Nothing in this section shall prohibit the taxpayer from pursuing judicial review of a final decision of the city as otherwise provided in section 23-45.

(a) All notices required to be given to the retailer or vendor under the provisions of this article shall be in writing and if mailed, postpaid by registered or certified mail, return receipt requested, to him at his last known address, shall be sufficient for the purposes of this article.

(b) Every hearing before the finance director shall be held in the city.

(1) The increased tax revenues resulting from the increase in the sales and use tax rate from two (2) percent to two and one-half (2 1/2) percent approved by the registered voters of the city effective June 1, 1999, shall be placed in a segregated fund designated as the recreation complex and trails fund hereinafter created and all expenditures from said fund shall be restricted as provided in section 23-71 of this chapter;

(2) Fifty (50) percent of the increased tax revenues resulting from the increase in sales and use tax rate from two and one-half (2 1/2) percent to three (3) percent approved by the registered voters of the city effective July 1, 2005, shall be placed in a segregated fund designated as the open space, parks and trails fund hereinafter created and all expenditures from said fund shall be restricted as provided in section 23-72(b) of this chapter; and

(3) Fifty (50) percent of the increased tax revenues resulting from the increase in sales and use tax rate from two and one-half (2 1/2) percent to three (3) percent approved by the registered voters of the city effective July 1, 2005, shall be placed in a segregated fund designated as the restricted capital improvements fund hereinafter created and all expenditures from said fund shall be restricted as provided in section 23-72(d) of this chapter.

(1) To the storage, use or consumption of any tangible personal property the sale of which is subject to the retail sales tax imposed under the other terms of this article;

(2) To the storage, use or consumption of any tangible personal property purchased for resale in this city either in its original form or as an ingredient of a manufactured product in the regular course of business;

(3) To the storage, use or consumption of motor fuel upon which there has accrued or has been paid the motor fuel tax prescribed under the laws of the state;

(4) To the storage, use or consumption of any tangible personal property brought into this city by a nonresident thereof for his own storage, use or consumption while temporarily in this city;

(5) To the storage, use or consumption of any tangible personal property the sale or use of which is subject to an excise tax under the laws of the United States or the state or to the storage, use or consumption of such property by the United States government, or by the state or its institutions, or its political subdivisions: or by religious or charitable corporations in the conduction of their regular religious or charitable functions;

(6) To the storage, use or consumption of any tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the production or service which is manufactured, compounded, or furnished and the container, label, or the furnished shipping case thereof;

(7) To the storage, use or consumption of electricity, coal, coke, fuel oil or gas for use in processing, manufacturing, mining, refining, irrigation, building construction, telegraph, telephone and radio communication. street and railroad transportation service and all industrial use;

(8) To the storage, use or consumption of printers ink and newsprint;

(9) To the storage, use or consumption of cigarettes, fermented malt beverages, and malt, vinous or spirituous liquors;

(10) To supplies such as toilet tissue, soap, shoeshine cloths, clothes bags, matches, facial tissues, coffee and other items available in hotel or motel rooms for the exclusive use of the guests; provided, however, linens, furniture, towels, cleaning supplies, pool equipment and supplies, and similar items are not considered to be guest supplies and are subject to use tax at the time purchased by the hotel or motel.

(a) Every person subject to the provisions of sections 23-52 to 23-65, inclusive, of this article, who has not paid the tax imposed hereby to a retailer, on or before the twentieth day of each month, shall make to the finance director on forms prescribed by him, a return showing in detail the tangible personal property stored, used or consumed by him within the city in the preceding calendar month which is subject to the tax herein imposed, and on which the tax has not been paid to a retailer. The return shall be verified by oath or affirmation of the taxpayer or his agent and shall be accompanied by a remittance of the tax shown thereon to be due.

(b) Every retailer maintaining an office or place of business, and every agent within this city of any retailer not maintaining an office or place of business in this city and making sales of tangible personal property for storage, use or consumption in the city, and not exempted as in this article provided at the time of making such sale or taking the orders therefor, or, if the storage, use or consumption of the tangible personal property is not then taxable hereunder, then at the time the storage, use or consumption becomes taxable hereunder, shall collect the tax imposed by section 23-52 from the purchaser and give to the purchaser a receipt therefor, which receipt shall identify the property, the date sold or the date ordered, and the tax collected and paid. The taxes required to be collected by the retailer or agent from the purchaser, shall be displayed separately from the advertised price listed on the forms or advertising matter on all sales checks, orders, sales slips or other proof of sales.

(c) It shall be unlawful for the retailer or agent to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or agent, or that it will not be added to the selling price of the property sold, or if added, that it or any part thereof will be refunded. The tax required to be collected by such retailer or agent, shall be remitted to the city in like manner as otherwise provided in this article for the remittance of sales tax collected by retailers, and all retailers or agents, collecting the tax imposed by section 23-52 hereof shall make returns on forms provided by the finance director at such time and in such manner as is provided for the making of returns in the payment of sales taxes. The procedure for assessing and collecting said taxes from such retailers or agents, or from the user when not paid to a retailer or agent, shall be the same as provided in this article for the collection of sales tax, including collection by distraint warrant, and the taxes due and owing from any retailer or agent for the storage, use or consumption of tangible personal property, shall bear interest and be subject to the same penalties as is provided in this article for nonpayment or delinquencies or sales taxes.

(a) Construction equipment which is located within the boundaries of the city for a period of more than thirty (30) consecutive days shall be subjected to the full applicable use tax of the city.

(b) Construction equipment which is located within the boundaries of the city for a period of thirty (30) consecutive days or less shall be subjected to the city's use tax in an amount which does not exceed the amount calculated as follows: the purchase price of the equipment shall be multiplied by a fraction, the numerator of which is one (1) and the denominator of which is twelve (12) and the result shall be multiplied by three (3) percent. There is hereby imposed a sales tax upon all sales of commodities and services specified in section 23-17 of the Code at the rate of three (3) percent on the amount of the sale which shall be rounded off to the nearest penny; provided, however, that sales under the amount of twenty-five cents ($0.25) shall not be taxable.

(c) Where the provisions of subsection (b) of this section are utilized, the credit provisions of section 23-57 of this article shall apply at such time as the aggregate sales and use taxes legally imposed by and paid to other statutory and home rule municipalities on any such equipment equal three (3) percent.

(d) In order to avail himself of the provisions of subsection (b) of this section, the taxpayer shall comply with the following procedure:

(e) If the equipment declaration is given as provided in subsection (d) of this section, then as to any item of construction equipment which was brought into the boundaries of the city temporarily for use on a construction project, and for which the customary purchase price is under two thousand five hundred dollars ($2,500.00), it shall be presumed that the item was purchased in a jurisdiction having a local sales or use tax as high as three (3) percent and that such local sales or use tax was previously paid. In such case, the burden of proof shall be on the city to prove such local sales or use tax was not paid, in any proceeding before the city, the executive director of the department of revenue, or the district court.

(f) If the taxpayer fails to comply with the provisions of subsection (d) of this section, the taxpayer may not avail himself of the provisions of subsection (b) of this section and shall be subject to the provisions of subsection (a) of this section. However, substantial compliance with the provisions of subsection (d) of this section shall allow the taxpayer to avail himself of the provisions of subsection (b) of this section.

(a) No sales or use tax, or interest thereon or penalties with respect thereto, shall be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable; nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. In the case of a false or fraudulent return with intent to evade tax, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. Before the expiration of such period of limitation, the taxpayer and the finance director may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing.

(b) In the case of failure to file a return, the sales tax, use tax, or both may be assessed and collected at any time.

(i) When the proposed audit is a jeopardy audit,

(ii) To audits for which a notice of audit was given prior to [December 27, 1991,] the effective date of this section,

(iii) When a taxpayer refuses to promptly sign a waiver of section 23-66, and

(iv) When a taxpayer fails to provide a timely and complete request for a coordinated audit as provided in paragraph (b).

(a) In order to initiate a central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the finance director of the city shall file with the Colorado Municipal League prior to [December 27, 1991,] the effective date of this section a copy of the city sales and use tax ordinance reflecting all provisions in effect on [December 27, 1991,] the effective date of this section.

(b) In order to keep current the central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the finance director of the city shall file with the Colorado Municipal League prior to the effective date of any amendment a copy of each sales and use tax ordinance amendment enacted by the city.

(c) Failure of the city to file such ordinance or ordinance amendment pursuant to this section shall not invalidate any provision of the sales and use tax ordinance or any amendment thereto.