Chapter 3.10
SALES TAX
Sections:
3.10.040 Property and services taxed.
3.10.060 Amount of tax and schedule.
3.10.080 Collection, administration and enforcement.
3.10.090 Continuation of sales tax.
3.10.010 Purpose.
The purpose of this chapter is to impose a sales tax upon the sale at retail of tangible personal property and the furnishing of certain services in the town of Granby, Colorado, pursuant to the authority granted to incorporated towns of the state of Colorado by Article 2 of Title 39, C.R.S., as amended. This chapter shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the sales tax of the state of Colorado, levied by Article 26 of Title 39, C.R.S., as amended. [Ord. 342, 1981. Code 1999 § 7-2-1].
3.10.020 Definitions.
For the purpose of this chapter, the definition of words herein contained shall be as said words are defined in Section 39-26-102, C.R.S., as amended, and said definitions are incorporated herein by this reference. [Ord. 342, 1981. Code 1999 § 7-2-2].
3.10.030 Licenses.
(a) It shall be unlawful for any person to engage in the business of selling tangible personal property at retail, or to furnish certain services as herein specified, without first having obtained a license therefor, which license shall be granted and issued by the town treasurer, and shall be in force and effect until the thirty-first day of December of the year in which it is issued, unless sooner revoked. Such license shall be granted or renewed only upon application stating the name and address of the person desiring such license, the name of such business and location, and such other facts as the town treasurer may require.
(b) It shall be the duty of each such licensee, on or before January 1st of each year during which this chapter remains in effect, to obtain a renewal thereof if the licensee remains in retail business or liable to account for the tax herein provided; but nothing herein contained shall be construed to empower the town treasurer to refuse such renewal except revocation for cause of licensee’s prior license.
(c) For each license issued, a fee of $25.00 shall be paid which fee shall accompany the application together with an additional $0.50 for filing fee. A further fee of $25.00 shall be paid for each year or fraction thereof for which said license is renewed, together with an additional fee of $0.50 for filing fee; provided, that only one-half of said $25.00 fee shall be charged on licenses issued after July 1st of any year.
(d) In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required.
(e) Each license shall be numbered and shall show the name, residence and place and character of business of the licenses and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable.
(f) Any license may be revoked for cause as provided in Section 39-26-103, C.R.S., as amended, which provision is incorporated herein by this reference.
(g) No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this chapter.
(h) Where a person is engaged in the business of selling tangible personal property and such person (1) has a state standard retail license and (2) either does not have a physical presence within the town or has only incidental physical presence within the town, as those terms are defined by Section 39-26-802.9, C.R.S., as may be amended, the town treasurer shall issue a license to such person and such person shall not be required to apply for such license nor pay the fee provided for in subsection (c) of this section. Nothing in this subsection prohibits the town from suspending or revoking a license for a violation of the GMC and the town treasurer is not required to issue a license to any retailer if the town has previously revoked a license held by any person for a violation of the GMC.
(i) Any person engaged in the business of selling tangible personal property at retail, or the furnishing of certain services as herein specified, without having first secured a license therefor as provided in this chapter, shall be guilty of a violation of this chapter. [Ord. 981 § 1, 2023; Ord. 978 § 1, 2023; Ord. 805 § 1, 2013; amended during 2011 recodification; Ord. 377, 1985. Code 1999 § 7-2-3].
3.10.040 Property and services taxed.
(a) There is hereby levied and there shall be collected and paid a sales tax in the amount as in this chapter provided, upon the sale at retail of tangible personal property and the furnishing of certain services, as provided in the Emergency Retail Sales Tax Act of 1935, set forth in Article 26 of Title 39, C.R.S., as amended, which provisions are incorporated herein by this reference.
(b) There is hereby levied and there shall be collected and paid a sales tax in the amount as in this chapter provided, upon the sale at retail of tangible personal property, on sales of food and purchases of machinery or machine tools, and the furnishing of services on sales and purchases of electricity, coal, gas, fuel oil and coke for domestic and commercial consumption.
(c) The amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, C.R.S., as amended.
(d) The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S., as amended, regardless of the place to which delivery is made. [Ord. 342, 1981. Code 1999 § 7-2-4].
3.10.050 Exemptions.
(a) There shall be exempt from taxation under the provisions of this chapter, all of the tangible personal property and services which are exempt under the provisions of the Emergency Retail Sales Tax Act of 1935 as set forth in Article 26, Title 39, C.R.S., as amended, which exemptions are incorporated herein by this reference, except the exemption allowed by Section 39-26-114, C.R.S., for purchases of machinery or machine tools, the exemption of sales and purchases of electricity, coal, wood, gas, fuel oil and coke as provided in Section 39-26-114(1)(a)(XXI), C.R.S., and the exemption for sales of food specified in Section 39-26-114(1)(a)(XX), C.R.S.
(b) All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from sales tax when such sales meet both of the following conditions:
(1) The purchaser is a nonresident of, or has its principal place of business outside of, the town; and
(2) Such tangible personal property is registered or required to be registered outside the limits of the town under the laws of the state of Colorado.
(c) All sales of wood from salvaged trees killed or infested in Colorado by mountain pine beetles as specified in Section 39-26-723, C.R.S., including but not limited to lumber, furniture, wood chips, wood pellets, or other products made substantially with wood from such salvaged trees, shall be exempt from sales tax. [Ord. 728 § 1, 2009. Code 1999 § 7-2-5].
3.10.060 Amount of tax and schedule.
(a) There is hereby imposed upon all sales of tangible personal property and the furnishing of certain services, as specified in GMC 3.10.040, a four percent sales tax upon the sale at retail of tangible personal property and the furnishing of certain services as provided in the Emergency Retail Sales Tax Act of 1935 set forth in Article 26 of Title 39, C.R.S., as amended and any amendment thereto enacted before or after the effective date of the ordinance codified in this chapter, which provisions are incorporated herein by this reference.
(b) 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 schedules set forth in the rules and regulations of the Department of Revenue of the state of Colorado and in accordance with the regulations enacted by separate resolution of the board of trustees of the town of Granby, Colorado.
(c) In the event the seven percent limitation provided in Section 29-2-108, C.R.S., is to be exceeded in the town of Granby, as a result of a Grand County sales or use tax, such limitation shall be exceeded by no more than the amount of the Grand County sales or use tax. As of the date of the adoption of this chapter there is a Grand County sales or use tax in the amount of one percent. Accordingly, the total sales or use tax imposed by the state of Colorado, Grand County and the town of Granby shall not exceed eight percent. [Amended during 2011 recodification. Code 1999 § 7-2-6].
3.10.070 General provisions.
(a) For the purposes of this chapter, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the town or to a common carrier for delivery to a destination outside the limits of the town.
(b) In the event a retailer has no permanent place of business in the town, 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 or Title 39, C.R.S., as amended, and by rules and regulations promulgated by the Department of Revenue of the state of Colorado. [Code 1999 § 7-2-7].
3.10.080 Collection, administration and enforcement.
(a) The collection, administration and enforcement of the sales tax imposed by this chapter shall be performed by the Director of Revenue of the state of Colorado in the same manner as the collection, administration and enforcement of the Colorado State sales tax. Accordingly, the provisions of Articles 26 and 21 of Title 39 and Article 2 of Title 29, C.R.S., as amended, and all rules and regulations promulgated by the Director of Revenue pertaining to such collection, administration and enforcement, are incorporated herein by this reference.
(b) At the time of making his return of the tax, as required by this chapter, every retailer shall be entitled to subtract from the tax so remitted a sum equal to three and one-third percent of said tax as this fee, to be known as the vendor’s fee.
(c) If said retailer shall be delinquent in remitting sales tax, he shall forfeit the three and one-third percent provided in subsection (b) of this section, unless good cause be shown for such delinquent remittance. [Code 1999 § 7-2-8].
3.10.090 Continuation of sales tax.
This chapter codifies and continues the sales taxes which were adopted by Ordinance Nos. 180 and 187, which ordinances were approved by the electors of the town in accordance with state law, and which were amended by Ordinance No. 188. [Code 1999 § 7-2-9].
3.10.100 Revenues derived – Disposition.
The net revenue as derived or received shall be placed and kept in separate funds of the town as follows:
(a) The disposition of revenues from this chapter, as herein provided, shall be maintained until the first day of January, 1985, except as provided in this section with respect to the deposit and pledge of revenues to the sales and use tax capital improvement fund or unless sooner changed by vote of the electors of the town. Commencing on the first day of January, 1985, 12 and one-half percent of the sales tax shall be deposited and pledged to the sales and use tax capital improvement fund to be used solely to provide capital improvements in the town and all remaining revenue derived from this chapter shall be used as provided by law by the board of trustees of the town.
(b) All other revenues from the approved sales tax shall go into the general fund of the town. [Code 1999 § 7-2-10].
3.10.110 Capital improvement fund.
There is hereby created, as authorized in Section 29-2-101, et seq., C.R.S., as amended, a special fund of the town of Granby, Colorado, to be known as the town of Granby, Colorado, sales and use tax capital improvement fund for the deposit of all or any part of the revenue from the town sales tax or the town use tax or both and to be used solely to provide capital improvements in the town. [Code 1999 § 7-2-11].