(a) The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery is made.
(b) The imposition of the tax on individual sales shall be in accordance with the schedule set forth in the rules and regulations promulgated by the Colorado Department of Revenue. Any rebate hereunder shall be by separate ordinance of the Board of Trustees.
(c) The amount subject to tax under this Article shall not include the state sales and use tax imposed by Article 26 of Title 39, C.R.S.
(d) The tangible personal property and services taxable pursuant to this Article shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, C.R.S., and subject to the same exemptions as those specified in Section 39-26-114, C.R.S.
(Ord. 201 §5, 1976; Ord. 347 §1, 2008)