Sec. 4-3-60.   Location of business.
   (a)   For the purpose of this Article, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his or her agent to a destination outside the City limits or to a common carrier for delivery to a destination outside the City limits.
   (b)   In the event that the retailer has no permanent place of business in the City, or more than one (1) place of business, the place or places at which the retail sales are consummated for the purpose of this sales tax shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by the rules and regulations promulgated by the Colorado Department of Revenue.
(Ord. 201 §5, 1976; Ord. 347 §1, 2008)