When not clearly otherwise indicated by the context, the following terms, words, and phrases as used in this chapter shall have the following meanings:
ACCESS SERVICES: The services furnished by a local exchange company to its customers who provide telecommunications services which allow them to provide such telecommunications services.
ACCOMMODATIONS: The transaction of furnishing rooms or accommodations by any person, partnership, association, corporation, estate, receiver, trustee, assignee, lessee, or person acting in a 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, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or similar establishment, under any concession, permit, right of access, license to use, or other agreement, or otherwise.
ADJUSTED GROSS SALES AND SERVICES: Gross sales and services with the addition of:
A. Cost of goods purchased tax free by taxpayer and taken from his stock and used or consumed by him personally or used by him in the rendering of a service.
B. Collection, during the current taxable period, of bad debts that had, during a previous taxable period, been deducted from adjusted gross sales and service.
AUCTION SALE: 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, including every 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, or semi-trailers, and mobile homes. Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks. See also definition of Mobile Machinery And Self-Propelled Construction Equipment.
BUSINESS: All activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect.
CAPITAL EXPENDITURE: An expenditure made by the town of Winter Park for the purpose of providing a permanent addition or improvement to property of the town made with the expectation of existence for an indefinite period. The term furthermore includes those expenditures for that category of items which, when privately owned, are treated as depreciable by the United States internal revenue service for income tax purposes, including, but not limited to, the purchase of major equipment and motor vehicles.
CHARITABLE ORGANIZATION: Any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of any candidate for public office.
CODE: The tax administration code of the town of Winter Park or any of the adopted codes of the town of Winter Park as the context indicates.
CONSTRUCTION MATERIALS: See subsection 3-2-7K5 of this chapter for definition.
CONSUMER: a) Any individual person or b) person engaged in business in the town who uses, stores, distributes or otherwise consumes in the town tangible personal property or taxable services purchased from sources inside or outside the town.
CONSUMPTION: The act or process of consuming. It includes waste, destruction, or use. Consumption is the normal use of property for the purpose for which it was intended.
DISTRIBUTION: The act of distributing any article of tangible personal property purchased at retail for use or consumption, which may include, but not be limited to, the distribution of advertising gifts, shoppers' guides, catalogues, directories, or other property given as prizes, premiums, or for goodwill or in conjunction with the sales of other commodities or services.
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, drug or poison is offered and directions, if any, to be placed on the label.
ECONOMIC NEXUS: 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 Section 39-26-102(3)(c), C.R.S., 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 Section 39-26-102(3)(c), C.R.S., as amended.
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 selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the town. Engaged in business in town includes, but is not limited to, any one of the following activities by a person:
A. Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction;
B. 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;
C. Maintains one or more employees, agents or commissioned salespersons on duty at a location within the taxing jurisdiction;
D. Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction;
E. Retailer or vendor in the state of Colorado that makes more than one delivery into the town within a 12-month period; or
F. Makes retail sales sufficient to meet the definitional requirements of economic nexus as set forth herein.
EXCESS TAX: That amount of tax collected during a reporting period that is in excess of five percent (5%) of town net taxable sales and services, and which excessive collection must be remitted to the town using the method prescribed 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: a) is used by the manufacturer, compounder, jobber, retailer, packager, distributor, or bottler to contain or label the finished product; b) is transferred by said person along with and as a part of the finished product to the purchaser; and c) is not returnable to said person for reuse.
EXEMPTIONS: Those deductions from adjusted gross sales and services in order to arrive at a taxable base, which exemptions may include exempt transactions (in whole or in part), sale or purchase of exempt commodities, articles or services, or sale to exempt "persons" who may either be exempt on their direct purchase or exempt on the type of commodity, articles or services purchased, all as set forth in section 3-2-7 of this chapter.
FARM CLOSEOUT SALE: Full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned.
FOOD: Food for domestic home consumption as defined in 7 USC section 2012(g) as amended, for purposes of the federal food stamp program as defined in 7 USC section 2012(h), as amended, except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow food; prepared salads and salad bars; cold sandwiches; deli trays; and food or drink vended by or through machines or noncoin operated coin collecting food and snack devices on behalf of a vendor.
GROSS SALES AND SERVICE OR GROSS TAXABLE 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.
HOME FURNISHINGS: Appliances, furniture, carpet, draperies, etc., which are not considered construction materials.
LICENSE: A town of Winter Park business license.
LINEN SERVICES: Services involving provision and cleaning of linens, including, but not limited to, rags, uniforms, coveralls and diapers.
LODGING SERVICES: See definition of Accommodations.
MANUFACTURING: The application of manual labor or machinery time to materials to produce a usable item of tangible personal property or to provide a service.
Sales to and purchases of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished, and the container, label, or the furnished shipping case thereof, shall be deemed to be wholesale sales and shall be exempt from sales tax.
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: 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.
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.
MEDICAL SUPPLIES: Drugs dispensed in accordance with a prescription; insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose usable for treatment of insulin reactions; urine and blood testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices; wheelchairs and hospital beds; drugs or materials when furnished by a doctor as part of professional services provided to a patient; and corrective eyeglasses, contact lenses, or hearing aids.
MOBILE MACHINERY AND SELF-PROPELLED CONSTRUCTION EQUIPMENT: Those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or machinery, and which may be only incidentally operated or moved over the public highways.
This definition includes, but is not limited to, wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of ditches.
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.
NET TAXABLE SALES AND SERVICES: Adjusted gross sales and services less authorized "exemptions" therefrom.
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 book or pocket editions of books.
NOTICE: All notices required to be given under the provisions of this chapter shall be in writing and given personally or by postpaid first class mail to the addressee's last known address, in which event notice shall be sufficient for the purpose of this chapter unless context indicates otherwise.
PAY TELEVISION: Shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed.
PERSON: Any individual, firm, partnership, joint venture, corporation, 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.
PREPRINTED NEWSPAPER SUPPLEMENTS: Inserts, attachments or supplements circulated in newspaper that: a) are primarily devoted to advertising; and b) the distribution, insertion, or attachment of which is commonly paid for by the advertiser.
PRESCRIPTION DRUGS FOR ANIMALS: Drugs dispensed in accordance with any order in writing, dated and signed by a practitioner, or given orally by a practitioner, specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label.
PRICE OR PURCHASE PRICE:
A. The price to the consumer, exclusive of any direct tax imposed by the federal government 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, or
2. Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registrations, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to tax.
B. Price or purchase price includes:
1. The amount of money received or due in cash or credits.
2. Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business.
3. 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.
4. 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. An amount charged for insurance on the property sold and separately stated is not part of the purchase price.
5. Installation, delivery and wheeling in charges included in the purchase price and not separately stated.
6. Transportation and other charges to effect delivery of tangible personal property to the purchaser.
7. Indirect federal manufacturer's excise taxes, such as taxes on automobiles, tires and floor stock.
8. 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 the profit thereon.
9. Any consideration valued in money, such as trading stamps, coupons, and other media of exchange, and any labor and services rendered in exchange for any tangible personal property and taxable services, as defined herein.
C. Price or purchase price shall not include:
1. Any sales or use tax imposed by the state of Colorado or by any political subdivision thereof.
2. The fair market value of property exchanged if such property is to be sold thereafter in the retailer's usual course of business. This is not limited to exchanges in Colorado. Out of state trade in's are allowable adjustment to the purchase price.
3. 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.
PRIVATE COMMUNICATION: Telecommunications services furnished to a subscriber, which entitles the subscriber to exclusive or priority use of any communication channel or groups of channels, or to the exclusive or priority use of any interstate intercommunications systems for the subscriber's stations.
PROSTHETIC DEVICES: Any artificial limb, part, device or appliance for human use which aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular individual; 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, oxygen concentrators and oxygen with related accessories.
PURCHASE OR SALE:
A. 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 bona fide gift of property or services. These terms include capital leases, installments and credit sales, and property and services acquired by:
1. Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property;
2. 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;
3. Performance of taxable services;
4. Barter or exchange for other property or services including coupons; or
5. The right to continuous possession or use of tangible personal property is granted under a lease or contract.
B. The terms "purchase and sale" do not include:
1. A division of partnership assets among the partners according to their interests in the partnership;
2. 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 the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed;
3. The transfer of assets of shareholders in the formation or dissolution of professional corporations;
4. The dissolution and the pro rata distribution of the corporation's assets to its stockholders;
5. A transfer of a partnership interest;
6. The transfer in a reorganization qualifying under section 368;
7. The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interest in the partnership;
8. The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder;
9. The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;
10. The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent (80%) by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation of the subsidiary which received the assets;
11. 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 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 subsection C11 shall constitute a sale. For the purposes of this subsection C11, a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent (80%) of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent (80%) of the total number of shares of all other classes of stock.
PURCHASER OR CONSUMER: Any person to whom taxable service has been rendered or who shall have leased, rented, or purchased at retail, taxable services or tangible personal property which is purchased, delivered, used, stored, distributed or consumed in the town upon which a tax is imposed hereby.
RECREATION SERVICES: All services relating to athletic or entertainment participation events including, but not limited to, pool, golf, billiards, skiing, skating, tennis, bowling, health/athletic club memberships, coin operated amusement devices, video games and video club membership.
REGULATED MARIJUANA: Medical marijuana and retail marijuana.
REGULATED MARIJUANA PRODUCTS: Medical marijuana products and retail marijuana products, including without limitation marijuana concentrate.
RESIDENT: For the purposes of the taxation provisions herein, a person who resides or maintains his domicile within the town of Winter Park or who maintains one or more places of business within the town at the time of a taxable transaction as defined herein.
A person may have dual residency, or other places of residence or domicile, or place of business outside the town prior to, during or after the occurrence of the taxable transaction and be a "resident" according to the terms of this definition.
RETAIL SALE OR PURCHASED AT RETAIL: All sales except wholesale sales.
RETAILER OR VENDOR: Any person selling, leasing or renting tangible personal property or services at retail. Retailer shall include any:
A. Auctioneer;
B. 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;
C. 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;
D. Marketplace facilitator, marketplace seller, or multichannel seller.
E. All retailers or vendors shall obtain a business license pursuant to chapter 1 of this title, whether or not they operate on or from a premises in the town.
RETURN: The sales and lodging tax reporting form used to report sales and lodging tax to the town of Winter Park.
SALES TAX: The Winter Park sales tax is levied on all sales, leases and rentals at retail on the basis of the purchase or sale price on purchases of tangible personal property and specific services taxable hereunder. All sales and purchases of tangible personal property, as specifically set forth in section 3-2-6 of this chapter, are subject to the tax, except as specifically exempted. The tax is in reality imposed on the purchaser. The duty is imposed on the seller to collect and remit the tax to the town under the penalties for failure to do so as prescribed herein.
SCHOOL: An educational institution having a curriculum comparable to grade, grammar, junior high, high school or college, or any combination thereof, requiring daily attendance, having an enrollment of at least forty (40) students, and charging a tuition fee.
SECURITY SYSTEM SERVICES: Electronic security system services. Such term does not include nonelectronic security services such as consulting or human or guard dog patrol services.
TANGIBLE PERSONAL PROPERTY OR PERSONAL PROPERTY: Corporeal personal property, including, but not limited to, automotive vehicles as herein defined, which may be seen, weighed, measured, or felt or touched, or is in any manner perceptible to the senses and for the purposes of the sales tax and where referred to throughout this chapter, shall also mean and does include the specific services set out as taxable in section 3-2-6 of this chapter.
TAX: The sales tax due from a retailer.
TAX DEFICIENCY: Any amount of tax that is not reported or not paid on or before the due date.
TAXABLE SALES: Gross sales less any exemptions and deductions specified in this chapter.
TAXABLE SERVICES: Services subject to tax pursuant to this chapter.
TAXPAYER: Any person obligated to collect and/or pay tax under the terms of this chapter.
TELECOMMUNICATIONS SERVICES: The transmission of any two-way interactive 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 optic cable, microwave, radio wave or any combinations of such media. "Telecommunications service" includes, but is not limited to, basic local exchange telephone service, toll telephone service and teletypewriter service, including, but not limited to, residential and business service, directory assistance, cellular mobile telephone or telecommunication service, including any form of mobile two-way radio communication. "Telecommunication service" does not include separately stated nontransmission services which constitute computer processing applications used to act on the information to be transmitted.
TOTAL TAX LIABILITY: The total of all tax, penalties or interest owed by a taxpayer and shall include sales and lodging tax collected in excess of such tax computed on total sales.
TOWN: The town of Winter Park or its jurisdictional limits, as the case may be.
TOWN CLERK: The town clerk of the town of Winter Park or such other person designated by the municipality.
TOWN COUNCIL: The elected legislative body of the town of Winter Park.
TOWN MANAGER OR MANAGER: The town manager of the town of Winter Park or any duly authorized agent or representative acting in his/her stead or behalf.
USE: The exercise, for any length of time, by any person within the town of any right, power or dominion over tangible personal property when rented, leased or purchased at retail from sources either within or without the town, from any person or vendor.
WATS/800 SERVICE: Any outbound or inbound interstate wide area telecommunications service or other similar service which entitles the subscriber, upon payment of a periodic charge, based upon a flat amount and/or usage, to make or receive a large volume of telephonic communications to or from persons having a telephone or radio telephone stations in specified areas which are outside the telephone system area in which the subscriber's station is located.
WHOLESALE SALE OR WHOLESALE PURCHASE OR SALES FOR TAXABLE RESALE: Sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to nonlicensed retailers are not wholesale sales.
WHOLESALER: Any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage, use, consumption, or distribution. (Ord. 225, Series of 1994; amd. Ord. 540, Series of 2020; Ord. 559, Series of 2021)