§ 33.01 DEFINITIONS.

   For the purposes of this subchapter and §§ 33.15 through 33.19 and 33.30 through 33.33 of this chapter, and except as otherwise provided in this section, the definitions of terms used herein shall be as provided in C.R.S. Title 29, Art. 2, part 1 and C.R.S. Title 39, Art. 26, and said definitions are incorporated herein by this reference. All references in this subchapter and §§ 33.15 through 33.19 and 33.30 through 33.33 of this chapter to the Colorado Revised Statutes or to the United States Code shall be to the same as from time to time amended.

   DEPARTMENT. The Department of Revenue of the State of Colorado.

   STATE SALES OR USE TAX. The sales or use tax imposed by the state pursuant to C.R.S. Title 39, Art. 26.

   TOWN SALES TAX or TOWN USE TAX. The sales or use tax imposed by the town pursuant to this subchapter and §§ 33.15 through 33.19 and 33.30 through 33.33 of this chapter.

(Prior Code, § 3.08.010) (Ord. 3.08.010, Series 2001, passed 8-21-2001)