Chapter 4.16 - Sales Tax - Article 1 - General Provisions

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4.16.010 Purpose.

The purpose of this chapter is, upon the approval of a majority of registered electors voting on such proposal, to impose a sales tax of one percent upon the sale at retail of tangible personal property and the furnishing of certain services in the county, in accordance with the provisions of Article 2 of Title 29, C.R.S., which provisions are incorporated into this chapter by reference. (Res. 87-262 § 1)

4.16.020 Statutory definitions incorporated.

For purposes of this chapter, definitions of the words contained in this chapter shall be as defined in C.R.S. § 39-26-102, which definitions are incorporated in this chapter by reference. (Res. 87-262 § 2)