(A) There is levied and there shall be collected and paid a town sales tax equal to 3½%, upon the sale at retail of tangible personal property and the furnishing of certain services, as provided in C.R.S. § 29-2-105(1)(d).
(B) The tangible personal property and services taxable under this subchapter shall be the same as the tangible personal property and services taxable pursuant to C.R.S. § 39-26-104, and subject to the same exemptions as those specified in C.R.S. § 39-26-114; except that, as provided in C.R.S. § 29-2-105(1), the exemptions from the state sales tax listed in C.R.S. § 29-2-105(1) shall not apply to the town sales tax except to the extent § 33.17 of this chapter specifically provides, or is hereafter amended to provide, for the express inclusion of one or more of such exemptions.
(Prior Code, § 3.08.050) (Ord. 3.08.010, Series 2001, passed 8-21-2001; Ord. 2017-6, Series 2017, passed 7-17-2017)