(A) The collection, administration and enforcement of the town sales tax shall be performed by the Executive Director of the Department in the same manner as the collection, administration and enforcement of the state sales tax. The provisions of C.R.S. Title 39, Art. 21 and Art. 26 and C.R.S. Title 29, Art. 2, part 1, and the applicable rules and regulations promulgated by the Executive Director, shall govern the collection, administration and enforcement of the town sales tax.
(B) Every licensed retailer required to collect and remit amounts in payment of the town sales tax as required by this subchapter shall be entitled to subtract and keep, from the amount so remitted, a sum equal to 3% of the total amount collected. Said sum shall constitute the vendor’s fee for serving as the collection agent for the town sales tax. However, no retailer who is delinquent in making any remittances shall be entitled to keep any vendor’s fee, unless the retailer establishes good cause for the delinquency, and any retailer who wrongfully keeps a vendor’s fee shall be liable for the repayment of such fee to the town.
(C) No person shall engage in the business of selling at retail in the town without first having obtained a license therefore from the Department of Revenue, together with all other licenses, permits and authorizations as may be required by this code or by other applicable laws.
(Prior Code, § 3.08.070) (Ord. 3.08.010, Series 2001, passed 8-21-2001)