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All of the provisions of the City sales and use tax ordinance are hereby incorporated by reference as if set forth in full, subject to the following modifications:
E. City Lodgers And Automobile Rental Tax Ordinance: Whenever the words "This Code" or "Article" appear in the sections incorporated, the words "This Code" or "Article" shall mean the City lodgers and automobile rental tax ordinance.
F. Rate Of Tax: The rate of tax as set forth in this City lodgers and automobile rental tax ordinance shall apply in addition to the rate of tax set forth in article 7, part 2 of this chapter. (1968 Code §3-213; Ord. 78-245; Ord. 94-218; Ord. 01-42; Ord. 20-48)
There shall be exempt from the provisions of the City Tax Code the following:
A. The purchase and sale of lodging to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guesthouse or guest ranch, and who enters into or has entered into a written agreement for occupancy of a room or rooms or accommodations for a period of at least thirty (30) consecutive days.
B. The purchase and sale of any campground space rental for a period of at least thirty (30) consecutive days.
C. Any rental of an automobile to a person who enters into or has entered into a written agreement for the leasing or rental of an automobile for a period of at least thirty (30) consecutive days.
D. Vehicles licensed as trucks, trailers, motorcycles, recreational vehicles, or motor vehicles other than those commonly recognized as passenger cars.
E. Direct sales to and direct purchases by the United States government, the State of Colorado, its departments or institutions, and political subdivisions, and all sales to or purchases by the City are exempt. No commercial, industrial or any other banking institution, organized or chartered by the United States government or by the State of Colorado shall be considered a governmental institution for the purpose of this exemption.
F. Direct sales to and direct purchase by religious, charitable and eleemosynary corporations, in the conduct of their religious, charitable and eleemosynary functions and activities only, provided that a letter of exemption from the City is possessed by the organization. (1968 Code §3-217; Ord. 78-245; Ord. 82-140; Ord. 01-42; Ord. 20-48)
The City is hereby authorized to contract with any person or entity to effectuate the purposes of the City Tax Code. Notwithstanding same, the City shall enter into a contract or contracts with an established nonprofit organization or agency in the local area which provides consistent and long range visitor promotion. Such contract(s) shall provide funding, to be appropriated from the special fund created in section 2.9.107 of this article, to the organization or agency, for any expenses incurred by the organization in conducting visitor promotion. Visitor promotion expenses may include, but are not limited to, expenditures for administration, salaries and other incidental expenses of the organization, and any other expenses incurred by the organization associated with promotion, advertising, printing, publications, and any other promotional practices customarily used for visitor promotion. Any such contract shall provide provisions for termination upon good cause. (1968 Code §3-220; Ord. 78-245; Ord. 89-148; Ord. 01-42; Ord. 15-33)