(A) When due and payable. Every retailer, also in this chapter called “vendor”, engaged in business in the town shall, irrespective of the provisions of § 4-3-3-3, be liable and responsible for the payment of an amount equal to 4.5% of all sales made by such retailer of commodities or services as specified in § 4-3-3-1 and shall before the twentieth day of each month make a return to the Finance Director for the preceding calendar month and remit an amount equal to said 4.5% on such sales to said Finance Director. For the purposes of this subsection (A), all such returns and remittance shall be considered made to the Finance Director on or before the twentieth day of each month if they are sent via the United States mail and are postmarked on or before the twentieth day of each month. If the twentieth day of any month falls on a weekend or holiday, said return and remittance may be postmarked the following business day. Such returns of the taxpayer or duly authorized agent shall be furnished by the Finance Department. The town shall use the standard municipal sales tax reporting form and any subsequent revisions thereto adopted by the Executive Director of the Department of Revenue by the first month commencing 120 days after the effective date of the regulation adopting or revising such standard form.
(B) Quarterly payments negotiable.
(1) If the accounting methods regularly employed by the vendor in the transaction of such business or other conditions are such that the returns of sales made on a calendar month basis shall impose unnecessary hardship, the Finance Director, upon written request of the vendor, may accept returns at such intervals as shall, in his or her opinion, better suit the convenience of the taxpayer, and shall not jeopardize the collection of the tax.
(2) The Finance Director may permit taxpayers whose monthly collective tax is less than $150 to make returns and pay taxes at intervals not greater than three months.
(C) Maximum allowable grace period. The Finance Director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefor but no such extension shall be for a greater period than as provided in subsection (B) of this section.
(D) Proof of exemption by taxpayer. The burden of proving that any retailer is exempt from collecting the tax on any goods or services sold and paying the same to the Finance Director, or from making such returns, shall be on the retailer or vendor under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor.
(E) Payment proceeds exemption ruling. If a dispute arises between the purchaser and seller as to whether or not any sale, service or commodity is exempt from taxation under § 4-3-3-6 of this § 4-3-3, nevertheless the seller shall collect, and the purchaser shall pay the tax, and the seller shall thereupon issue to the purchaser a receipt or certification, on forms furnished by the Finance Department, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the Finance Director for a refund of such taxes, and it is then the duty of the Finance Director to determine the question of exemption. The purchaser may request a hearing pursuant to this chapter, and the final determination of the Finance Director may either be appealed to the District Court pursuant to this chapter or the Department of Revenue pursuant to this chapter.
(F) Double taxation prohibited. 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 the sales tax required to be paid pursuant to § 4-3-3-3 of this § 4-3-3. 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 the amount of the sales tax required to be paid pursuant to § 4-3-3-3 of this § 4-3-3.
(G) Special sales tax on tobacco and nicotine products. Every retailer or vendor engaged in the business of selling nicotine products or tobacco products in the town, as those terms are defined in C.R.S. §§ 39-28-202 and 18-13-121, shall be liable and responsible for the payment of an amount equal to $0.15 per cigarette sold or $3 per pack of 20 cigarettes sold, and 40% on the price paid for all other nicotine products and tobacco products, and shall before the twentieth day of each month make a return to the Finance Director for the preceding calendar month, together with remittance of all amounts due hereunder. For purposes of this subsection (G), all such returns and remittance shall be considered timely made to the Finance Director if they are submitted-on or before the twentieth day of the month. If the twentieth day of any month falls on a weekend or holiday, said return and remittance may be submitted the following business day. The special sales tax levied by this section shall be subject to all other provisions of this chapter.
(Ord. 45(1991) § 1; Ord. 32(2002) § 5; Ord. 27(2005) § 6; Ord. 22(2019) § 1; Ord. 26(2021) §4)
Editor’s note:
The effective date of Ordinance 27(2005) is January 1, 2006.