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A. Regarding The Sale Of Personal Property And Taxable Services: It is hereby declared to be the legislative intent of the town of Winter Park that, for the purposes of this chapter, every person who is engaged in "business" in the town, as herein defined, and who shall deliver or cause to be delivered to the purchaser in the town, any property or services taxable herein is exercising a taxable privilege and shall collect the tax imposed by this chapter on the total purchase price of such article or articles of tangible personal property or taxable services that are purchased, sold, leased or rented at any time by or to every customer or buyer, in the manner hereinafter set forth.
B. Constitutional Preclusion From Winter Park Sales Tax: All the sales, uses and other transactions which the town is prohibited from taxing under the constitution and laws of the United States, or under the constitution of the state of Colorado are exempt hereunder. (Ord. 225, Series of 1994)