A. There is hereby levied and there shall be collected and paid a sales tax in the amount as in this chapter provided, upon the sale at retail of tangible personal property and the furnishing of certain services, as provided in section 39-26-104, Colorado Revised Statutes, as amended, which provisions are incorporated herein by this reference.
B. There is hereby levied and there shall be collected and paid a sales tax in the amount as in this chapter provided, upon the sale at retail of tangible personal property.
C. The amount subject to tax shall not include the amount of any sales or use tax imposed by article 26 of title 39, Colorado Revised Statutes, 1973, as amended.
D. The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax imposed by article 26 of title 39, Colorado Revised Statutes, 1973, as amended, regardless of the place to which delivery is made. (Ord. 177, 2-22-1990)
E. The town's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of four percent (4%). A credit shall be granted against the town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed four percent (4%). (Ord. 233, 2-5-2002, eff. 7-1-2002)