Chapter 3.20
SALES AND USE TAX SIMPLIFICATION
Sections:
3.20.010 Sales tax – Nonapplicability.
3.20.020 Use tax – Nonapplicability.
3.20.030 Sales tax – Credit for sales or use taxes previously paid to another municipality.
3.20.040 Use tax – Credit for sales or use taxes previously paid to another municipality.
3.20.050 Use tax – Alternative dispute resolution procedure – Deficiency notice or claim for refund.
3.20.010 Sales tax – Nonapplicability.
The town’s sales tax shall not apply to the sale of construction and building materials, as the term is used in Section 29-2-109, C.R.S., if such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the town evidencing that a local use tax has been paid or is required to be paid. [Amended during 2011 recodification. Code 1999 § 7-5-1].
3.20.020 Use tax – Nonapplicability.
The town’s use tax shall not apply to the storage of construction and building materials. [Amended during 2011 recodification. Code 1999 § 7-5-2].
3.20.030 Sales tax – Credit for sales or use taxes previously paid to another municipality.
The town’s sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of four percent. A credit shall be granted against the town’s sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed four percent. [Amended during 2011 recodification. Code 1999 § 7-5-3].
3.20.040 Use tax – Credit for sales or use taxes previously paid to another municipality.
The town’s use tax shall not apply to the storage, use, or consumption of any article of tangible personal property the sale or use of which has already been subjected to a legally imposed sales or use tax of another statutory or home rule municipality equal to or in excess of four percent. A credit shall be granted against the town’s use tax with respect to a person’s storage, use, or consumption in the town of tangible personal property purchased by him in a previous statutory or home rule municipality. The amount of the credit shall be equal to the tax paid by him by reason of the imposition of a sales or use tax of the previous statutory or home rule municipality on his purchase or use of the property. The amount of the credit shall not exceed four percent. [Amended during 2011 recodification. Code 1999 § 7-5-4].
3.20.050 Use tax – Alternative dispute resolution procedure – Deficiency notice or claim for refund.
The taxpayer may elect a state hearing on the town treasurer’s final decision on a deficiency notice or claim for refund pursuant to the procedure set forth in this section.
(a) As used in this section, “state hearing” means a hearing before the executive director of the Department of Revenue or delegate thereof as provided in Section 29-2-106.1(3), C.R.S.
(b) When the town asserts that use taxes are due in an amount greater than the amount paid by a taxpayer, the town shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state the additional use taxes due. The deficiency notice shall contain notification, in clear and conspicuous type, that the taxpayer has the right to elect a state hearing on the deficiency pursuant to Section 29-2-106.1(3), C.R.S. The taxpayer shall also have the right to elect a state hearing on the town’s denial of such taxpayer’s claim for a refund of use tax paid.
(c) The taxpayer shall request the state hearing within 30 days after the taxpayer’s exhaustion of local remedies. The taxpayer shall have no right to such hearing if he has not exhausted local remedies or if he fails to request such hearing within the time period provided for in this subsection. For purposes of this subsection, “exhaustion of local remedies” means:
(1) The taxpayer has timely requested in writing a hearing before the town and such town has held such hearing and issued a final decision thereon. Such hearing shall be informal and no transcript, rules of evidence, or filing of briefs shall be required; but the taxpayer may elect to submit a brief, in which case the town may submit a brief. The town shall hold such hearing and issue the final decision thereon within 90 days after the town’s receipt of the taxpayer’s written request therefor, except the town may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any such event, the town shall hold such hearing and issue the decision thereon within 180 days of the taxpayer’s request in writing therefor; or
(2) The taxpayer has timely requested in writing a hearing before the town and the town has failed to issue a final decision thereon within the time periods prescribed in subsection (c)(1) of this section.
(d) If a taxpayer has exhausted his local remedies as provided in subsection (c) of this section, the taxpayer may request a state hearing on such deficiency notice or claim for refund, and such request shall be made and such hearing shall be conducted in the same manner as set forth in Section 29-2-106.1(3) through (7), C.R.S.
(e) If the deficiency notice or claim for refund involves only the town, in lieu of requesting a state hearing, the taxpayer may appeal such deficiency notice or denial of a claim for refund to the district court of the county of Grand as provided in Section 29-2-106.1(8), C.R.S., provided the taxpayer complies with the procedures set forth in subsection (c) of this section.
(f) If the town reasonably finds that the collection of use tax will be jeopardized by delay, the town may utilize the procedures set forth in Section 39-21-111, C.R.S. [Amended during 2011 recodification. Code 1999 § 7-5-5].
3.20.060 Severability clause.
It is hereby declared to be the intention of the board of trustees that each and every part of this chapter is severable, and if any term, phrase, clause, sentence, paragraph or section of this chapter shall be declared unconstitutional or invalid by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality or invalidity shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this chapter since the same would have been enacted by the board of trustees without the incorporation in this chapter of any such unconstitutional or invalid term, phrase, clause, sentence, paragraph or section. [Code 1999 § 7-5-6].
3.20.070 Savings clause.
Nothing in this chapter shall be construed to affect any right, duty, or liability under any chapter in effect prior to the effective date of the ordinance codified in this chapter, and the same shall be continued and concluded under such prior chapters. [Code 1999 § 7-5-7].
3.20.080 Effective date.
This chapter shall take effect January 1, 1986, and shall apply to transactions consummated on or after said date. [Code 1999 § 7-5-8].