Chapter 4.16 - Sales TaxChapter 4.16 - Sales Tax
Article 1. General Provisions
- 4.16.010 Purpose.
- 4.16.020 Statutory definitions incorporated.
Article 2. Sales Tax
- 4.16.030 Property and services taxed.
- 4.16.040 Adoption of state rules and regulations.
- 4.16.050 Amounts excluded.
- 4.16.060 Delivery charges included.
- 4.16.070 Exemptions.
- 4.16.080 Nonresident exemption.
- 4.16.090 Place of sale.
- 4.16.100 Sales tax license.
- 4.16.110 Sales tax vendor’s fees.
- 4.16.120 Collection, administration and enforcement.
- 4.16.130 Seven percent limitation.
Article 3. Use of Tax Revenues
- 4.16.140 Revenue use by county.
Article 4. Election
- 4.16.150 Submission to electors.
- 4.16.160 Conduct of election.
Article 5. Miscellaneous Provisions Limitation
- 4.16.170 Effective date.
- 4.16.180 Termination.
- 4.16.190 Statutory references.
- 4.16.200 Amendments.
- 4.16.210 Severability.
- 4.16.220 Publication.
Chapter 4.16 - Sales Tax - Article 1 - General ProvisionsChapter 4.16 - Sales Tax - Article 1 - General Provisions
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)
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)
Chapter 4.16 - Sales Tax - Article 2 - Sales TaxChapter 4.16 - Sales Tax - Article 2 - Sales Tax
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)
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)
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)
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)
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))
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)
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)
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)
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)
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)
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)
Chapter 4.16 - Sales Tax - Article 3 - Use of Tax RevenuesChapter 4.16 - Sales Tax - Article 3 - Use of Tax Revenues
The Board shall direct the utilization of the revenues of the one percent sales tax for any lawful purpose to support the general needs and requirements of the county in such a manner as to reduce the county’s 1987 ad valorem property tax mill levy as a means to provide property tax relief to property owners in both the incorporated and unincorporated portions of Pueblo County. Such reduction shall be in the amount of five mills from 30.2 mills to 25.2 mills, which is equivalent to a reduction of approximately $2,959,085.00. The Board has presently determined not to distribute any percentage or portion of the sales tax revenues to municipalities within the county. (Res. 87-262 § 14)
Chapter 4.16 - Sales Tax - Article 4 - ElectionChapter 4.16 - Sales Tax - Article 4 - Election
Pursuant to Section 29-2-104(3), C.R.S., there being no general election within one hundred and twenty (120) days after the adoption of the resolution codified in this chapter, the sales tax proposal documented in this resolution shall be referred to the qualified and registered electors of Pueblo County at a special election to be held on November 10, 1987, (a date not less than thirty (30) nor more than ninety (90) days after the adoption of said resolution). The question to be submitted to the qualified, registered electors shall be as follows:
Shall a countywide sales tax of Pueblo County, Colorado, at the rate of one percent (1%) be levied and imposed upon the sale of tangible personal property at retail, (except food, and except certain machinery or machine tools, and except electricity, coal, wood, gas, fuel oil, or coke sold to provide residential light, heat, or power, and except all other sales specifically exempt under Colorado law) and the furnishing of services in the county, in accordance with the proposal of the board of county commissioners of Pueblo County, Colorado, adopted and set forth in Resolution No. 87-262 of Pueblo County, said sales tax to become effective January 1, 1988? (Res. 87-262 § 15)
The election shall be held, conducted and the results thereof shall be determined, so far as practicable, in conformity with the provisions of the Colorado Election Code of 1980. All registration materials, election materials, ballot cards, absentee voting materials, notices, forms and instructions may be made available in Spanish as well as English, and Spanish- language voter assistance may be made available at the County Clerk and Recorder’s Office and at the polling places. (Res. 87-262 § 16)
Chapter 4.16 - Sales Tax - Article 5 - Miscellaneous Provisions LimitationChapter 4.16 - Sales Tax - Article 5 - Miscellaneous Provisions Limitation
Upon passage of the resolution codified in this chapter and subsequent adoption by the electorate at special election, said resolution shall become effective and in force at 12:01 a.m. on January 1, 1988. (Res. 87-262 § 17)
The one percent sales tax of Pueblo County imposed by this chapter shall continue in effect until repealed by the registered electors of Pueblo County at an election held for such purpose. However, so long as there remain outstanding any bonds or obligations of the county having a lien on the proceeds of all or any portion of the sales tax, neither shall the sales tax be repealed, nor shall the application of the proceeds derived from such sales tax be changed in any way which would adversely affect the security of such bonds or obligations. (Res. 87-262 § 18)
All statutory citations in this chapter shall be construed to refer to such statutes as the same may have been heretofore amended, and, subject to any rights of owners of outstanding bonds, as the same may hereafter be amended from time-to-time. (Res. 87-262 § 19)
Except as to the one percent rate of the sales tax, the provisions of this chapter may be amended by resolution of the Board (subject, however, to any rights of owners of outstanding bonds); and such amendments need not be submitted to the electors of the county for their approval. (Res. 87-262 § 20)
If any section, paragraph, clause or provision of this chapter shall be adjudged to be invalid or unenforceable, the invalidity or unenforceability of such section, paragraph, clause or provision shall not affect any of the remaining sections, paragraphs, clauses or provisions of this chapter. It is the intention of the Board that the various parts of this chapter are severable. (Res. 87-262 § 21)
The County Clerk and Recorder is directed to publish the text of this Resolution in full, four separate times, a week apart, in The Pueblo Chieftain and the Greenhorn Valley News, on the dates of October 15, October 22, October 29, and November 5, 1987. (Res. 87-262 § 22)