(A) The town sales tax on individual sales shall be in accordance with schedules promulgated by the State Department of Revenue. If any vendor, during any reporting period, collects as a town sales tax an amount in excess of that imposed by this subchapter, the vendor shall remit to the Director of Revenue the full amount of the tax herein imposed and also such excess.
(B) 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 the retailer’s agent to a destination outside the limits of the town, or to a common carrier for delivery to a destination outside the town.
(C) The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax, regardless of the place to which delivery is made.
(D) If a retailer has no permanent place of business within the town, or has more than one place of business, the place or places at which the retail sales are consummated for the purposes of this subchapter shall be determined by the provisions of C.R.S. Title 39, Art. 26, and by the rules and regulations promulgated thereunder by the Department.
(E) The amount subject to the town sales tax shall not include the amount of any state sales or use tax.
(F) In the event that the county passes a resolution which imposes a county-wide sales tax in the amount of 1½% or greater, and which provides for distribution to the town of all county-wide sales tax revenues collected in the town, and such resolution is approved by the registered electors of the county, then the town sales tax shall terminate at the time the county-wide sales tax becomes effective.
(Prior Code, § 3.08.080) (Ord. 3.08.010, Series 2001, passed 8-21-2001)