A. Unless a transaction is expressly exempted by this City Tax Code, it is the intent of the City Council that, to the extent permitted by law, every person who: 1) purchases, leases, rents, or otherwise acquires or acquires rights to tangible personal property or taxable services; 2) stores, uses, distributes, or consumes tangible personal property; or 3) uses, distributes, or consumes taxable services is exercising a taxable privilege and shall be taxed on the exercise of that taxable privilege.
B. Unless a transaction is expressly exempted by this City Tax Code, it is the intent of the City Council that, to the extent permitted by law, every person who is engaged in business in the City shall collect the tax imposed by this City Tax Code on the purchaser of tangible personal property or taxable services.
C. It is the intent of the City Council that tax policy for purposes of article X section 20(4)(a) of the Colorado Constitution and section 7-90(d)(1) of the City Charter may be established only by ordinance. (1968 Code §3-71; Ord. 76-168; Ord. 91-161; Ord. 01-42; Ord. 08-218)