As used in this chapter, unless the context otherwise requires, the following terms shall have the following meanings.
ACQUISITION CHARGES OR COSTS. Includes “purchase price” as defined in this section.
APARTMENT HOTEL. A building containing apartments that may be rented to paying guests.
AUCTION. Any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof.
AUTOMOTIVE VEHICLE. Any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. AUTOMOTIVE VEHICLE includes, but is not limited to, motor vehicles, trailers, semi-trailers or mobile homes. AUTOMOTIVE VEHICLE shall not include devices moved by human power or used exclusively upon stationary rails or tracks.
BUSINESS. All activities engaged in or caused to be engaged in with the object of gain, benefit or advantage, direct or indirect.
CHARITABLE ORGANIZATION. Any entity that:
(1) Has been certified as a nonprofit organization under § 501(c)(3) of the Internal Revenue Code; and
(2) Is an organization which exclusively, and in a manner consistent with existing laws and for the benefit of an indefinite number of persons or animals, freely and voluntarily ministers to the physical, mental or spiritual needs of persons or animals, and thereby lessens the burden of government.
COMMERCIAL PACKAGING MATERIALS. Containers, labels and/or cases, that become part of the finished product to the purchaser, used by or sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use, and is not returnable to said person for reuse. COMMERCIAL PACKAGING MATERIALS does not include commercial shipping materials.
COMMERCIAL SHIPPING MATERIALS. Materials that do not become part of the finished product to the purchaser which are used exclusively in the shipping process. COMMERCIAL SHIPPING MATERIALS include, but are not limited to, containers, labels, pallets, banding material and fasteners, shipping cases, shrink wrap, bubble wrap or other forms of binding, padding or protection.
CONSTRUCTION AND BUILDING MATERIALS. Tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a completed structure or project. Construction materials include, but are not limited to, such things as asphalt, bricks, builders’ hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wallboard, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a complete structure or project, are not CONSTRUCTION AND BUILDING MATERIALS.
CONSUMER. Any person in the town who purchases, uses, stores, distributes or otherwise consumes tangible personal property or taxable services, purchased from sources inside or outside the town.
CONTRACTOR. Any person who shall build, construct, reconstruct, alter, expand, modify or improve any building, dwelling, structure, infrastructure or other improvement to real property for another party pursuant to an agreement. For purposes of this definition, CONTRACTOR also includes subcontractor.
COUNTY. Eagle County, Colorado.
COUNTY CLERK AND RECORDER. The County Clerk and Recorder for the County.
COVER CHARGE. A charge paid to a club or similar entertainment establishment which may, or may not, entitle the patron paying such charge to receive tangible personal property, such as food and/or beverages.
DEPARTMENT OF REVENUE. The Department of Revenue of the state.
DIGITAL PRODUCT. An electronic product including without limitation:
(1) DIGITAL IMAGES which means works that include, but are not limited to, the following that are generally recognized in the ordinary and usual sense as “photographs”, “logos”, “cartoons” or “drawings”;
(2) DIGITAL AUDIO-VISUAL WORKS which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any;
(3) DIGITAL AUDIO WORKS which means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. For purposes of the definition of digital audio works, RINGTONES means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication; and
(4) DIGITAL BOOKS which means works that are generally recognized in the ordinary and usual sense as “books”.
DISTRICT COURT. The District Court in and for Eagle County, Colorado.
DRUGS DISPENSED IN ACCORDANCE WITH A PRESCRIPTION. Drugs dispensed in accordance with any order in writing, dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner, and immediately reduced to writing by the pharmacist, assistant pharmacist or pharmacy intern, specifying the name and address of the person for whom the medicine or drug is offered and directions, if any, to be placed on the label.
ECONOMIC NEXUS.
(1) The connection between the town and a person not having a physical nexus in the State of Colorado, which connection is established when the person or marketplace facilitator makes retail sales into the town, and:
(a) In the previous calendar year, the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or
(b) In the current calendar year, 90 days has passed following the month in which the person, which includes a marketplace facilitator, has made retail sales into the state exceeding the amount specified in C.R.S. § 39-26-102(3)(c), as amended.
(2) This definition does not apply to any person who is doing business in this state but otherwise applies to any other person.
ENGAGED IN BUSINESS IN THE TOWN. Performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the town. ENGAGED IN BUSINESS IN THE TOWN includes, but is not limited to, any one of the following activities by a person:
(1) Directly, indirectly or by a subsidiary maintains a building, store, office, salesroom, warehouse or other place of business within the taxing jurisdiction;
(2) Sends one or more employees, agents or commissioned salespersons into the taxing jurisdiction to solicit business or to install, assemble, repair, service or assist in the use of its products, or for demonstration or other reasons;
(3) Maintains one or more employees, agents or commissioned salespersons on duty at a location within the taxing jurisdiction;
(4) Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or
(5) Retailer or vendor in the State of Colorado that makes more than one delivery into the taxing jurisdiction within a 12-month period; and
(6) Makes retail sales sufficient to meet the definitional requirements of economic nexus as set forth herein.
EXEMPT COMMERCIAL PACKAGING MATERIALS. Containers, labels and shipping cases sold to a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions:
(1) Is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product;
(2) Is transferred by said person along with and as a part of the finished product to the purchaser; and
(3) Is not returnable to said person for reuse.
FINANCE DEPARTMENT. The Finance Department of the town.
FINANCE DIRECTOR. The Finance Director of the Town of Vail or such other person designated by the town; FINANCE DIRECTOR shall also include such person’s designee.
FOOD FOR HOME CONSUMPTION. Food for domestic home consumption as defined in 7 U.S.C. § 2012(k), except that “food” does not include carbonated water marketed in containers, chewing gum, seeds and plants to grow foods, prepared salads and salad bars; packaged and unpackaged cold sandwiches, deli trays and hot or cold beverages served in unsealed containers or cups that are vended by or through machines or non-coin-operated coin-collecting food and snack devices on behalf of a vendor.
GARAGE SALES. Sales of tangible personal property, except automotive vehicles, occurring at the residence of the seller, where the property to be sold was originally purchased for use by members of the household where such sale is being conducted. The term includes, but is not limited to, yard sales, estate sales and block sales.
GROSS SALES. The total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal property or services.
GROSS TAXABLE SALES. The total amount received in money, credits or property, excluding the fair market value of exchanged property which is to be sold thereafter in the usual course of the retailer’s business, or other consideration valued in money from sales and purchases at retail within the town and embraced within the provisions of this chapter. The taxpayer may take credit in his or her report of gross sales for an amount equal to the sale price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit. The fair market value of any exchanged property which is to be sold thereafter in the usual course of the retailer’s business, if included in the full price of a new article, shall be excluded from the gross sales. On all sales at retail that are valued in money, when such sales are made under conditional sales contract, or under other forms of sale where the payment of the principal sum thereunder is extended over a period longer than 60 days from the date of sale thereof, only such portion of the sale amount thereof may be counted for the purpose of imposition of the tax imposed by this chapter as has actually been received in cash by the taxpayer during the period for which the tax imposed by this chapter is due and payable.
GUEST RANCH. A resort patterned after a western ranch, where overnight accommodations are offered to paying guests.
GUESTHOUSE. A private single-family home, townhome or condominium that may be rented in its entirety to paying guests.
INTERNET SUBSCRIPTION SERVICE. Software programs, systems, data and applications available online through rental, lease or subscription, that provide information and services including, but not limited to, data linking, data research, data analysis, data filtering or record compiling.
LICENSE. A sales tax license.
LINEN SERVICES. Services involving the provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers.
LODGING HOUSE. A private single-family home, townhome or condominium with individual rooms that may be rented to paying guests.
LODGING SERVICES. The furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, for a period of less than 30 consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise.
MANUFACTURING. The operation or performance of an integrated series of operations which places a product, article, substance, commodity or other tangible personal property in a form, composition or character different from that in which it was acquired whether for sale or for use by a manufacturer. The change in form, composition or character must result in a different product having a distinctive name, character or use from the raw or prepared materials.
MARKETPLACE. A physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog or a dedicated sales software application, where tangible personal property, taxable products, or taxable services are offered for sale.
MARKETPLACE FACILITATOR.
(1) A person who:
(a) Contracts with a marketplace seller or multichannel seller to facilitate for consideration, regardless of whether or not the consideration is deducted as fees from the transaction, the sale of the marketplace seller’s tangible personal property, products or services through the person’s marketplace;
(b) Engages directly or indirectly, through one or more affiliated persons, in transmitting or otherwise communicating the offer or acceptance between a purchaser and the marketplace seller or multichannel seller; and
(c) Either directly or indirectly, through agreements or arrangements with third parties, collects payment from the purchaser on behalf of the seller.
(2) This definition does not include a person that exclusively provides internet advertising services or lists products for sale, and that does not otherwise meet this definition.
MARKETPLACE SELLER. A person, regardless of whether or not the person is engaged in business in the town, which has an agreement with a marketplace facilitator and offers for sale tangible personal property, products, or services through a marketplace owned, operated or controlled by a marketplace facilitator.
MAYOR. The Mayor of the town.
MODIFIED COMPUTER SOFTWARE PROGRAMS. One of the following elements must be present:
(1) The preparation or selection of the program for the customer’s uses requires an analysis of the customer’s requirement by the vendor; or
(2) The program requires adaptation by the vendor to be used in a specific output device.
MULTICHANNEL SELLER. A retailer that offers for sale tangible personal property, commodities or services through a marketplace owned, operated or controlled by a marketplace facilitator, and through other means.
NEWSPAPER. A publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term NEWSPAPER does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books.
PAY TELEVISION. Shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed, except for cable or subscription television fees which are not charged on a pay per view basis.
PERSON. Any individual, firm, partnership, joint venture, corporation, limited liability company, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit.
PRESCRIPTION DRUGS FOR ANIMALS. A drug which, prior to being dispensed or delivered, is required by the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 301 et seq., as amended, to state at a minimum the symbol “Rx Only”, and is dispensed in accordance with any order in writing, dated and signed by a licensed veterinarian specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label.
PRESCRIPTION DRUGS FOR HUMANS. A drug which, prior to being dispensed or delivered, is required by the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 301 et seq., as amended, to state at a minimum the symbol “Rx Only”, and is dispensed in accordance with any written or electronic order dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner and immediately reduced to writing by the pharmacist, assistant pharmacist or pharmacy intern, specifying the name and any required information of the patient for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label.
PRICE or PURCHASE PRICE.
(1) PRICE or PURCHASE PRICE includes:
(a) The amount of money received or due in cash and credits;
(b) Property at fair market value taken in exchange but not for resale in the usual course of the retailer’s business;
(c) Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange;
(d) The total price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price;
(e) Installation, delivery and wheeling in charges included in the purchase price and not separately stated;
(f) Transportation and other charges to effect delivery of tangible personal property to the purchaser;
(g) Indirect federal manufacturers’ excise taxes, such as taxes on automobiles, tires and floor stock; and
(h) The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and profit thereon.
(2) PRICE or PURCHASE PRICE shall not include:
(a) Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof;
(b) The fair market value of property exchanged if such property is to be sold thereafter in the retailers’ usual course of business. This is not limited to exchanges in Colorado. Out of state trade- ins are an allowable adjustment to the purchase price; and
(c) Discounts from the original price if such discount and the corresponding decrease in sales tax due is actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales.
PROSTHETIC DEVICES FOR HUMANS. Any artificial limb, part, device or appliance for human use which replaces a body part or aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular patient; and is prescribed by a licensed practitioner of the healing arts. PROSTHETIC DEVICES include, but are not limited to, prescribed auditory, ophthalmic or ocular, cardiac, dental or orthopedic devices or appliances, and oxygen concentrators with related accessories.
PURCHASE or SALE.
(1) The acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed or consumed, but excludes a bona fide gift of property or services. These terms include capital leases, installment and credit sales, and property and services acquired by:
(a) Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property;
(b) A lease, lease purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services; the utilization of coin operated devices, except coin operated telephones, which do not vend articles of tangible personal property shall be considered short term rentals of tangible personal property;
(c) Performance of taxable services; or
(d) Barter or exchange for other property or services including coupons.
(2) SALE or SALE AND PURCHASE excludes:
(a) A division of partnership assets among the partners according to their interests in the partnership;
(b) The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all of the corporation’s outstanding stock, except qualifying shares, in proportion to the assets contributed;
(c) The transfer of assets of shareholders in the formation or dissolution of professional corporations;
(d) The dissolution and the pro rata distribution of the corporation’s assets to its stockholders;
(e) The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least 80% by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;
(f) The transfer of assets from a subsidiary corporation or corporations which are owned at least 80% by the parent corporation to a parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets;
(g) A transfer of a partnership interest;
(h) The transfer in a reorganization qualifying under § 368(a)(1) of the Internal Revenue Code of 1954, as amended;
(i) The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership;
(j) The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder; and
(k) The transfer of assets between parent and closely held subsidiary corporations, or between subsidiary corporations closely held by the same parent corporation, or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share by share basis, when a tax imposed by this chapter was paid by the transferor corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this definition shall constitute a sale provided by § 4-3-3-3(A) of this chapter. For the purposes of this definition, a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least 80% of the total combined voting power of all classes of stock entitled to vote and owns at least 80% of the total number of shares of all other classes of stock.
PURCHASE PRICE. The price to the consumer, exclusive of any direct tax imposed by the federal or state government or by this chapter and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange if:
(1) Such exchanged property is to be sold thereafter in the usual course of the retailer’s business; and
(2) Such exchanged property is an automotive vehicle and is exchanged for another automotive vehicle and both vehicles are subject to licensing, registration or certification under the laws of this state, including, but not limited to, automotive vehicles operating upon public highways, off highway recreation vehicles, watercraft and aircraft. Any money or other consideration paid over and above the value of exchanged property is subject to tax.
RETAIL SALES. All sales except wholesale sales.
RETAILER OR VENDOR. Any person selling, leasing, renting or granting a license to use tangible personal property or services at retail. RETAILER shall include, but is not limited to, any:
(1) Auctioneer;
(2) Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer;
(3) Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes;
(4) Retailer-contractor, when acting in the capacity of a seller of building supplies, construction materials and other tangible personal property; and
(5) Marketplace facilitator, marketplace seller or multichannel seller.
RETAILER-CONTRACTOR. A contractor who is also a retailer of building supplies, construction materials or other tangible personal property, and purchases, manufactures or fabricates such property for sale (which may include installation), repair work, time and materials jobs, and/or lump sum contracts.
RETURN. Any form prescribed by town administration for computing and reporting a total tax liability.
SALES TAX. The tax that is collected or required to be collected and remitted by a retailer on sales taxed under this code.
SCHOOL. A public or nonpublic school for students in kindergarten through twelfth grade or any portion thereof.
SPECIAL FUEL. Kerosene oil, kerosene distillate, diesel fuel, all liquefied petroleum gases, and all combustible gases and liquids for use in the generation of power for propulsion of automotive vehicles upon the public highways. The term does not include fuel used for the propulsion or drawing of aircraft, railroad cars or railroad locomotives.
SPECIAL SALES EVENT. Any sales event which includes more than three vendors taking place at a single location for a limited period of time not to exceed seven consecutive days.
STATE. The State of Colorado.
STORAGE. Any keeping or retention of, or exercise dominion or control over, or possession of, for any length of time, tangible personal property not while in transit but on a stand still basis for future use when leased, rented or purchased at retail from sources either within or without the town from any person or vendor.
TANGIBLE PERSONAL PROPERTY. Personal property that can be one or more of the following: seen; weighed; measured; felt; touched; stored; transported; exchanged; or that is in any other manner perceptible to the senses.
TAX DEFICIENCY or DEFICIENCY. Any amount of tax, penalty, interest or other fee that is not reported and/or not paid on or before the date that any return or payment of the tax is required under the terms of this code.
TAXABLE SALES. Gross sales less any exemptions and deductions specified in this code.
TAXPAYER. Any person obligated to collect and/or pay tax under the terms of this code.
TELECOMMUNICATION SERVICE. Service of which the object is the transmission of any two-way interactive electronic or electromagnetic communications including, but not limited to, voice, image, data and any other information, by the use of any means, but not limited to, wire, cable, fiber optical cable, microwave, radio wave, voice over internet protocol (VoIP), or any combinations of such media, including any form of mobile two-way communication.
TEMPORARY SALE. A sale by any person who engages in a temporary business of selling and delivering goods within the town for a period of no more than seven consecutive days.
TEMPORARY VENDOR. Any person who engages in the business of temporary sales.
TOWN. The Municipality of Town of Vail.
TOWN CLERK. The Clerk of the town.
TOWN COUNCIL. The Council of the town.
TOWN MANAGER. The Manager of the town.
WHOLESALE SALES. A sale by wholesalers to retailers, jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this chapter.
WHOLESALER. Any person selling to retailers, jobbers, dealers or other wholesalers, for resale, and not for storage, use, consumption or distribution.
(Ord. 2(2019) § 1; Ord. 9(2020) § 1; Ord. 26(2021) §1)