The purpose of this subchapter is to impose a sales tax upon the sale at retail of tangible personal property and the furnishing of certain services in the town, pursuant to the authority granted to incorporated towns of the state by C.R.S. Title 29, Article 2, as amended. This subchapter shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the sales tax of the state, levied by C.R.S. Title 39, Article 26, as amended.
(Ord. 2000-4, passed 11-9-2000; Ord. 2000-5, passed 11-9-2000)