(a) The collection, administration and enforcement of the sales tax imposed by this Article shall be performed by the Executive Director of the Colorado Department of Revenue, in the same manner as the collection, administration and enforcement of the state sales tax. The provisions of Article 26 of Title 39, C.R.S., shall govern the collection, administration and enforcement of sales taxes authorized under this Article.
(b) All provisions of Article 26 of Title 39, C.R.S., concerning liability for tax, rules and regulations, tax on motor vehicles, exemptions, interest on deficiencies, investigation, records of sales, tax liens, recovery of taxes, penalty and interest, decisions of the director, notices and other provisions pertinent to the collection, enforcement and incidence of said tax by the City are incorporated herein by reference and made applicable to the provisions of this Article, unless specifically otherwise provided herein.
(Ord. 201 §5, 1976; Ord. 347 §1, 2008)