Except as set forth in this subchapter, the collection, administration and enforcement of the use tax imposed by § 33.02 shall be performed by the Town Manager in substantially the same manner as the collection, administration and enforcement of the state sales and use tax, as provided in C.R.S. Title 29, Article 2 and C.R.S. Title 39, Article 26. Interest and penalties shall also be assessed and collected in accordance with C.R.S. Title 29, Article 2.
(Ord. 10-2017, passed 7-26-2017)