Chapter 4.16 - Sales Tax - Article 2 - Sales Tax

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4.16.030 Property and services taxed.

There is levied and imposed and there shall be collected and paid a sales tax of one percent on the gross receipts upon the sale of tangible personal property at retail and the furnishing of certain services as provided in C.R.S. § 29-2-105(1)(d), upon all taxable transactions in the county. The tangible personal property and services taxable pursuant to this chapter shall be the same as the tangible personal property and services taxable pursuant to C.R.S. § 39-26-104, and shall be subject to the same exemptions as those specified in C.R.S. § 39-26-701, et seq., (expressly including certain exemptions as provided in Section 4.16.070). (Res. 87-262 § 3; Res. 06-122)

4.16.040 Adoption of state rules and regulations.

The imposition of the tax on the sale at retail of tangible personal property and the furnishing of certain services subject to this tax shall be in accordance with the schedule set forth in the rules and regulations of the Colorado Department of Revenue, and in accordance with any regulations which may be enacted by separate written resolution. (Res. 87-262 § 4)

4.16.050 Amounts excluded.

The amounts subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, C.R.S. (Res. 87-262 § 5)

4.16.060 Delivery charges included.

The gross receipts from sales shall include delivery charges, when such charges are subject to the sales and use tax of the state of Colorado imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery is made. (Res. 87-262 § 6)

4.16.070 Exemptions.

There shall be exempt from sales taxation under the provisions of this chapter all of the tangible personal property and services which are exempt in the State Statute, “Sales and Use Tax Exemptions,” C.R.S. § 39-26-701, et seq., which exemptions are incorporated herein by this reference, expressly including the exemption in C.R.S. § 39-26-716, for the sale of agricultural compounds, attachments, dairy equipment, farm equipment and the production of the following products for profit from farm operations including, but not limited to, agricultural, viticulture, fruit and vegetable products; livestock; milk; honey; poultry; and eggs (Res. 06-122; Res. 87-262 § 7 (repealed))

4.16.080 Nonresident exemption.

All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from the subject sales tax when such sales meet both of the following conditions:
A. The purchaser is a nonresident of or has his or her principal place of business outside of the county; and
B. Such tangible personal property is registered or required to be registered outside the limits of the county under the laws of the State of Colorado. (Res. 87-262 § 8)

4.16.090 Place of sale.

For purposes of this chapter, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his or her agent to a destination outside the limits of the county or to a common carrier for delivery to a destination outside the limits of the county. If a retailer has no permanent place of business in the county, or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the sales tax imposed by this chapter shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by the rules and regulations promulgated by the Colorado Department of Revenue. (Res. 87-262 § 9)

4.16.100 Sales tax license.

No separate county sales tax license shall be required. Any person engaging in the business of selling tangible personal property at retail or furnishing certain services as herein specified shall annually obtain and hold a state license as required by C.R.S. §39-26-103. (Res. 87-262 § 10)

4.16.110 Sales tax vendor’s fees.

As collection agent for Pueblo County, the vendor shall be entitled to withhold an amount equal to three and one-third percent of the total amount to be remitted by vendor to the Executive Director of the Colorado Department of Revenue each month to cover vendor’s expense in the collection and remittance of the county sales tax. If any vendor is delinquent in remitting the tax, other than in unusual circumstances shown to the satisfaction of the Executive Director, the vendor shall not be allowed to retain any amounts to cover his or her expense in collecting and remitting the tax, and an amount equivalent to the full one percent shall be remitted to the Executive Director by any such delinquent vendor. If any vendor, during any reporting period, shall collect as a tax an amount in excess of one percent of the total taxable sales, he or she shall remit to the Executive Director of the Department of Revenue the full amount of the tax herein imposed and any such excess so collected. (Res. 87-262 § 11)

4.16.120 Collection, administration and enforcement.

The collection, administration and enforcement of the sales tax imposed by this chapter shall be performed by the executive director of the Colorado Department of Revenue in the same manner as the collection, administration and enforcement of the Colorado State sales tax. The provisions of Article 26 of Title 39, C.R.S., and all rules and regulations promulgated by the Executive Director of the Department of Revenue thereunder, are incorporated herein by this reference and shall govern the collection, administration and enforcement of the sales tax imposed by this chapter.
If the sales tax proposed by this chapter is approved by the electorate at the special election to be held on November 10, 1987, the County Clerk and Recorder, prior to November 17, 1987, shall send notice of such adoption to, and make a request of, the Executive Director of the Department of Revenue to administer, collect and distribute the sales tax imposed, pursuant to C.R.S. §29-2-106. The Board and the Clerk and Recorder, at the time of making such request, shall provide the following documents to the Executive Director of the Department of Revenue:
A. A copy of the resolution codified in this chapter, certified by the County Clerk and Recorder;
B. Affidavits of publication of said resolution, as provided herein; and
C. An abstract of election results, certified as to the approval of the sales tax by a majority of the registered, qualified electors of Pueblo County voting thereon.
In the event the Executive Director of the Department of Revenue fails or refuses to collect the sales tax imposed by this chapter, the Board shall be authorized to provide for the collection, administration or enforcement of such sales tax to the extent permitted by law or to amend this chapter to comply with the requirements of the Department of Revenue. (Res. 87-262 § 12)

4.16.130 Seven percent limitation.

Based upon state and municipal sales tax rates existing as of the date of adoption of the resolution codified in this chapter, the Board finds and determines the seven percent limitation provided in C.R.S. §29-2-108, will be exceeded by a rate of one-half percent in the city of Pueblo by the countywide sales tax imposed by this chapter. (Res. 87-262 § 13)