OS

D AND THE METHOD OF COLLECTION AND DIS

TRIBUTION THEREOF: AND PROVIDING FOR THE ELECTION TO 

ESTABLISH THIS ORDINANCE. 

BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE 

TOWN OF GYPSUM, COLORADO: 

1. Purpose. The purpose of this ordinance is to impose a sales tax on the privilege of selling tangible personal property at retail upon every retailer in the Town of Gypsum. 

2. Definitions. For the purposes of this ordinance, the definitions of woPds herein contained shall be as 

defined in Section 102, Article 26, Chapter 39, C.R.S. 1973, as amended, and said definitions are incorporated herein by this reference. 

3. Licenses. 

{a) It shall be unlawful for any person to engage in the business of selling tangible personal property at retail without first having obtained a license therefor. Such license shall be granted and issued by the Town Clerk and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revoked. 

(b) Such licenses shall be granted and renewed only upon application stating the name and address of the person desiring such a license, the name of such business and the location and such other facts as the Town Clerk may require. (c) It shall be the duty of each licensee on or before January 1st of each year during which this ordinance remains in effect to obtain a renewal thereof if the licensee 

remains in the retail business or liable to account for the 

tax herein provided, but nothing herein contained shall be construed to empower the Town Clerk to refuse such renewal 

except revocation for cause of licensee's prior license. (d) In case business is transacted at one or more 

separate premises by one person, a separate license for each place of business shall be required. (e) Any person engaged in the business of selling tangible personal property at retail in the Town, without having secured a license therefor, except as specifically provided herein, shall be guilty of a violation of this ordinance. 

(f) Each license shall be numbered and shall show the name, residence, place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferrable. 

(g) No license shall be required for any person engaged ~xclusively in the business of selling commodities which are exempt from t~xation under this orpinance. ~. 

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4. General Provisions and Exemptions From Taxation. 

(a) For the purpose of collection, administration and enforcement of this ordinance by the Director of Revenue, the provision of C.R.S. 39-29-114, 1973, as amended, shall be 
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delivery charges, when such charges are subject to the State 

Sales and Use Tax imposed by Article 26 of Chapter 39, C.R.S. 1973, as amended, regardless of the places to which delivery is made. 

(e) In the event a retailer has no permanent place of business in the Town of Gypsum, or more than one 

place of business, the place or places at which the retail sales are consummated for the purpose of this sales tax 

shall be determined by the provisions of Article 26 of Chapter 39, C.R.S. 1973, as amended, and by the rules and regulations promulgated by the Department of Revenue. 

(f) All sales of personal property on which a specific ownership tax has been paid or is payable shall 

be exempt from the town sales tax imposed herein when such sales meet both of the following conditions: 

(1) The purchaser is a non-resident of, 

or has its principal place of business outside of the town; 

and, 

(2) such personal property is registered 

or required to be registered outside the limits of the 

Town under the laws of this State. 

5. Schedule of Sales Tax. 

(a) There is hereby imposed on all sales of tangible personal property at retail or the furnishing of serv~ces a tax equal to two per cent (2%) of the gross receiFts thereof. The tangible personal property and services taxable pursuant to this ordinance shall be the same as 

the tangible personal property and services taxable pursuant 

to Section 39-26-104 C.R.S. 1973, as amended, which statute 

is hereby incoporated herein by reference. The imposition of the tax on individual sales and services shall also be 

in accordance with schedules set forth and the rules and 

regulations promulgated by the apartment of Revenue or by 

any other ordinance of the Town. 

(b) The collection, administration and enforcement of this sales tax 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 

State Sales Tax. The provision of Article 26 of Chapter 39, C.R.S. 1973, as amended, and all rules and regulations promulgated by the Director of Revenue shall govern the collection, administration and enforcement of the sales 

tax imposed by this Ordinance. 

6. Election and Amendments. 

(a) Before this sales tax ordinance shall become 

effective it shall receive the approval of a majority of the qualified electors of the Town of Gypsum at the next regular election to be held on April ~, 1976. (b) The Board of Trustees may amend, alter 

or change this ordinance, except as to the two per centum 

(2%) rate of tax herein imposed, subsequent to adoption by 

a majority vote of the Board of Trustees. Such amendment, 

alteration or change need not be submitted to the electors 

of the Town for their approval. 

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d approved this 2nd day of February, 1976. 

ATTEST: 

APPROVED: 

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