A. Alcoholic Beverage Sales By The Drink: Any retailer selling malt, vinous, or spirituous liquors by the drink may include in the sales price of those beverages the tax levied under this City Tax Code; provided, that no retailer shall advertise or hold out to the public in any manner, directly or indirectly, that the tax is not included as a part of the sales price to the consumer. The schedule set forth in part 2 of this article shall be used by the retailer in determining amounts to be included in the sales price. No retailer shall gain any benefit from the collection or payment of the tax, except the permitted retailer's fee, nor shall the use of the schedule set forth in part 2 of this article relieve the retailer from liability for payment of the full amount of the tax levied by this City Tax Code.
B. Combined Sales Of Services And Personal Property: Every retailer, conducting a business in which the transaction between the retailer and the consumer consists of the supply of tangible personal property and services in connection with the maintenance or servicing of the consumer's property, shall be required to pay the tax levied under this City Tax Code upon the full contract price, unless application is made to the Director for permission to use a percentage basis of reporting the tangible personal property sold and the services supplied under the contract. The Director is authorized to determine the percentage based upon the ratio of the tangible personal property included in the consideration as it bears to the total of the consideration paid under the combination contract or sale which shall be subject to the tax levied pursuant to the provisions of this City Tax Code. This section shall not be construed to include elements upon which the tax is to be imposed as the full purchase price as defined in section 2.7.104 of this article, nor shall be construed as an allowance for the retailer to fail to itemize to the customer the taxable and nontaxable portions of the bill.
C. Sales Tax Collections By Nonresident Retailers: Every retailer engaged in business in this City even though not maintaining an office in this City, and making sales of tangible personal property or taxable services subject to the sales tax, must, in accord with this City Tax Code, collect and remit the sales tax on the sales in like manner as Colorado Springs retailers collect and remit the sales tax.
D. Leases And Rentals: When right to continuous possession or use of any article of tangible personal property is granted under a lease or rental contract, and the transfer of possession would be taxable under this City Tax Code if an outright sale were made, the lease or rental contract shall be considered the sale of the article and the tax shall be computed and paid upon the lease or rental payments charged. All amounts, required to be paid by the lease pursuant to the lease or rental contract, are part of the taxable lease or rental payments charged.
In lieu of computing and paying tax upon each rental or lease charge as it is paid or becomes due, the retailer may pay one lump sum payment based on the entire retail purchase price of the item to be leased or rented, upon written permission by the Director. (1968 Code §§3-86, 3-87, 3-88, 3-89; Ord. 76-168; Ord. 91-161; Ord. 01-42)