Source: http://lakewood.org/City_Clerk/Codes_and_Laws/Municipal_Code/Title_3_-_Revenue_and_Finance/Chapter_3_01_-_Sales_and_Use_Tax/2147491385/
Timestamp: 2019-04-25 22:06:25+00:00

Document:
The ordinance codified in this chapter shall be known as the city sales and use tax ordinance. (Ord. O-85-137 § 1 (part), 1985).
"Access services" means the services furnished by a local exchange company to its customers who provide telecommunications services, which allow them to provide such telecommunications services.
"Acquisition charges or costs" includes "purchase price," as defined in this section.
"Auction" or "auction sales" means any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof.
"Automotive vehicle" means any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. Automotive vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks.
"Business" includes all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect.
“Candy” means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. “Candy” shall not include any preparation containing flour and shall require no refrigeration.
"Charitable organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in any political campaign on behalf of any candidate for public office (including the publishing or distributing of statements).
"City" means the municipality of Lakewood, Colorado.
"City Attorney" means the attorney or attorneys for the city.
"City Building Inspector" means the building inspector for the city.
"City Building Official" means any individual who determines the estimate of the cost of materials and supplies to be permanently affixed to or incorporated in any building, dwelling, or other structure or improvement to realty for which a use tax is required to be paid pursuant to Section 3.01.210.
"City Clerk" means the clerk of the city.
"City Council" means the council of the city.
"City Manager" means the manager of the city.
"Commercial Mobile Radio Service" or "Mobile Telecommunications Service" means a mobile service that is: (a)(1) provided for profit, i.e., with the intent of receiving compensation or monetary gain; (2) an interconnected service; and (3) available to the public, or to such classes of eligible users as to be effectively available to a substantial portion of the public; or (b) the functional equivalent of such a mobile service described in paragraph (a). (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"Commercial packaging materials" means containers, labels and shipping cases used by a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions: (i) is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product; (ii) is transferred by said person along with and as a part of the finished product to the purchaser; and (iii) is not returnable to said person for reuse. "Commercial packaging materials" as defined are exempt from sales or use tax imposed by this chapter.
"Construction materials" means tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a completed structure or project including public and private improvements. Construction materials include, but are not limited to, such things as: asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs, and other landscaping materials, wall board, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a completed structure or project are not construction materials.
"Consumer" means (a) an individual person, or (b) a person engaged in business in the city who uses, stores, distributes or otherwise consumes in the city tangible personal property or taxable services purchased from sources inside or outside the city.
"County" means Jefferson County, Colorado.
"County Clerk and Recorder" means the county clerk and recorder for the county.
“C.R.S.” means Colorado Revised Statutes.
"Customer" means the person or entity that contracts with the home service provider for mobile telecommunications services, or if the end user of the mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service. The term "customer" does not include a reseller of mobile telecommunications service or a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area. (Reference 4 U.S.C. Section 128(2)).
“Deficiency” or “tax deficiency” means any amount of tax that is not reported or not paid on or before the date such tax is due.
"Department of Revenue" means the Department of Revenue of the state.
"District Court" means the district court in and for Jefferson County, Colorado.
5. Makes more than one delivery into the taxing jurisdiction within a twelve-month period.
"Farm close-out sale" means the full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned.
"Finance Department" means the finance department of the city.
"Finance Director" means the Finance Director of the City of Lakewood or such other person designated by the municipality; "Finance Director" shall also include such person's designee.
"Food" means food for domestic home consumption as defined in 7 U.S.C. Section 2012(g) as amended, as such section existed on October 1, 1987, or is thereafter amended for purposes of the federal food stamp program as defined in 7 U.S.C. Section 2012(h), as amended; except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow food; prepared salads and salad bars; cold sandwiches; deli trays; and food or drink vended by or through machines or non-coin operated or coin-collecting food and snack devices on behalf of a vendor.
"Gross sales" means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal property or services.
"Gross taxable sales" means the total amount received in money, credits, or property, excluding the fair market value of exchanged property consideration valued in money from sales and purchases at retail within this city, and embraced within the provisions of this chapter. The taxpayer may take credit in his report of gross sales for an amount equal to the sale price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit. The fair market value of any exchanged property which is to be sold thereafter in the usual course of the retailer's business, if included in the full price of a new article, shall be excluded from the gross sales. On all sales at retail that are valued in money, when such sales are made under conditional sales contract, or under other forms of sale where the payment of the principal sum there under is extended over a period longer than sixty days from the date of sale thereof, only such portion of the sale amount hereof may be counted for the purpose of imposition of the tax imposed by this chapter as has actually been received in cash by the taxpayer during the period for which the tax imposed by this chapter is due and payable.
"Home Service Provider" means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. (Reference 4 U.S.C. Section 128(5)).
"Interconnected Service" means a service (a) that is interconnected with the public switched network, or interconnected with the public switched network through an interconnected service provider, that gives subscribers the capability to communicate to or receive communication from all other users on the public switched network; or (b) for which a request for such interconnection is pending pursuant to section 332 (c)(1)(B) of the Federal Communication Act, 47 U.S.C 332(c)(1)(B). A mobile service offers interconnected service even if the service allows subscribers to access the public switched network only during specified hours of the day, or if the service provides general access to points on the public switched network but also restricts access in certain limited ways. Interconnected services do not include any interface between a licensee's facilities and the public switched network exclusively for a licensee's internal control purposes. (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"License" means a City of Lakewood sales or use tax license.
"Linen services" means services involving provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers.
"Local telephone exchange company" means any person which provides public telephone or telecommunication exchange access lines, mobile telecommunication or channels necessary to effect the transfer of two-way voice or data grade information between the final user and the local telecommunication network.
"Mayor" means the mayor of the city.
"Medical supplies" means drugs dispensed in accordance with a prescription; insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose usable for treatment of insulin reactions; urine and blood testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices; wheelchairs and hospital beds; drugs or materials when furnished by a doctor as a part of professional services provided to a patient; and corrective eyeglasses, contact lenses or hearing aids.
"Mobile Service" means a radio communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes: (a) both one-way and two-way radio communications services; (b) a mobile service which provides a regularly interacting group of base, mobile, portable, and associated control and relay stations (whether licensed on an individual, cooperative, or multiple basis) for private one-way or two-way land mobile radio communications by eligible users over designated areas of operation; and (c) any service for which a license is required in a personal communications service under Section 20.3 of Title 47 of the Code of Federal Regulations. (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"Modified or customized computer program" means a computer program created or modified for a specific customer where the preparation, modification or selection of the program for the customer's use requires an analysis of the customer's requirements and system by any vendor and the program requires adaptation by any vendor to be used in a specific computer hardware environment.
"Newspaper" means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books.
"Pay television" shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed.
"Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit.
"Place of Primary Use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the Home Service Provider. (Reference 4 U.S.C. Section 124(8)).
"Prescription drugs for animals" means drugs dispensed in accordance with any order in writing, dated and signed by a practitioner of the healing arts, or given orally by a practitioner, specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label.
"Pre-written computer program" means system program or application or canned program that is not written specifically for the user.
2. Such exchanged property is an automotive vehicle and is exchanged for another automotive vehicle and both automotive vehicles are subject to licensing, registration, or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to tax.
8. The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon.
3. Discounts from the original price if such discount and the corresponding decrease in sales tax due is actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales.
"Prosthetic devices" means any artificial limb, part, device or appliance for human use which aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular individual; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories.
(4) A partnership, limited partnership, limited liability limited partnership, limited liability partnership, limited liability company, or joint venture if all of the partners, members, joint ventures or other participants in such partnership, limited partnership, limited liability limited partnership, limited liability partnership, limited liability company or joint venture are organizations described in paragraphs (1), (2) or (3) of this definition.
3. Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes.
"Retail sale" or "purchased at retail" or "selling at retail" means all sales except wholesale sales made within the city.
"Return" means the sales and use tax reporting form used to report sales and use tax.
"Rooms or accommodations" or "lodging services" means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or any similar type establishment, for a period of less than thirty consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise.
4. Barter or exchange for other property or services including coupons.
The sale, purchase, lease, or rental of services specifically enumerated in this chapter as taxable include: (i) telecommunication services; (ii) gas, electric and steam services; (iii) pay television services; (iv) security system and sound system services; (v) linen services; (vi) warranty and maintenance services; (vii) modified or customized computer program services; and (viii) services providing admission or access to motion picture performances and to establishments which are licensed to serve malt, vinous or spirituous liquors. "Sale" or "sale and purchase" also includes the leasing or rental of tangible personal property. "Sale" or "sale and purchase" also includes the transaction of furnishing rooms or accommodations or lodging services by any person, partnership, association, corporation, estate, receiver, trustee, assignee, lessee, or person acting in a representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or similar type establishment for a period of less than thirty consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise.
11. The transfer of assets between parent and closely held subsidiary corporations, or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this chapter was paid by the transferor corporation at the time it acquired such assets, except to the extent provided by Section 3.01.140(A). For the purposes of this paragraph, a closely held subsidiary corporation is one in which the parent corporation owns stock possession at least eighty percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent of the total number of shares of all other classes of stock.
"Sales tax" means the tax to be collected and remitted by a retailer on sales taxed under this chapter.
"School" means an educational institution having a curriculum comparable to grade, grammar, junior high, high school, or college, or any combination thereof, requiring daily attendance and charging a tuition fee.
"Security system services" means electronic security system services. Such term does not include non-electronic security services such as consulting or human or guard dog patrol services.
“Soft drink” means a nonalcoholic beverage that contains natural or artificial sweeteners. “Soft drink” does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent of vegetable or fruit juice by volume.
"Sound system services" means sound system services involving provision of broadcast or pre-recorded audio programming to a building or portion thereof. Such term does not include installation of sound systems where the entire system becomes the property of the building owner or the sound system service is for presentation of live performances.
"State" means the State of Colorado.
"Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in the city.
"Tangible personal property" means corporeal personal property.
"Tax" means the use tax due from a consumer or the sales tax due from a retailer or the sum of both due from a retailer who also consumes.
"Taxable sales" means gross sales less any exemptions and deductions specified in this chapter.
"Taxable services" means services subject to tax pursuant to Section 3.01.120 of this chapter.
"Taxpayer" means any person obligated to collect and/or pay tax under the terms of this chapter.
"Telecommunications service" means the transmission of any two-way interactive electromagnetic communications including but not limited to voice, image, data and any other information, by the use of any means but not limited to wire, cable, fiber optical cable, microwave, radio wave or any combinations of such media. "Telecommunications service" includes but is not limited to basic local exchange telephone service, toll telephone service and teletypewriter service, including but not limited to residential and business service, directory assistance, cellular mobile telephone or telecommunication service, specialized mobile radio and two-way pagers and paging service, including any form of mobile two-way communication. "Telecommunications services" does not include separately stated nontransmission services which constitute computer processing applications used to act on the information to be transmitted.
"Use tax" means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the city.
"Wholesaler" means any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage, use, consumption, or distribution.
"Wholesale sale" means a sale by wholesalers to retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; the latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this chapter. (Ord. O-2015-3 §§ 2, 3 & 4 , 2015;Ord. O-2012-15 § 1, 2012; Ord. O-2008-27 § 1, 2008; Ord. O-2003-4 § 1, 2003; Ord. O-93-26 § 1 & 3, 1993; Ord. O-91-61 § 1 & 39, 71, 72, 1991; Ord. O-86-104 § 1 & 4, 1986; Ord. O-85-137 § 1 (part), 1985).
A. Except in accordance with judicial order or as otherwise provided herein, the City Manager, the Finance Director, and their agents, clerks and employees shall not divulge any information gained from any return filed under the provisions of this chapter.
B. The city officials charged with the custody of returns filed pursuant to this chapter shall not be required to produce such returns or evidence of any matters contained therein in any action or proceeding in any court, except on behalf of the Finance Director in an action under the provisions of this chapter to which the Finance Director is a party, or on behalf of any party to an action or proceeding under the provisions of this chapter or to punish a violator thereof or pursuant to any judicial order in which event the court may require the production of and may admit in evidence so much of such returns or of the facts shown thereby as are pertinent to the action or proceeding and no more.
C. No provision of this section shall be construed to prohibit the delivery to a taxpayer or to his duly authorized representative of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the information contained therein, nor to prohibit the inspection of the City Attorney or any other legal representative of the city of the report or return of any taxpayer who shall bring an action to set aside or review the tax based thereon or against whom an action or proceeding is contemplated or has been instituted under this chapter.
D. The provisions of this section shall not preclude the City Manager, the Finance Director, and their agents, clerks and employees from divulging any information gained from any return or audit to the federal government, the State, the Department of Revenue, the city or any other municipality, the City Attorney, the City Manager, or the Finance Director, nor shall the City Manager, the Finance Director, and their agents, clerks, or employees be liable to any person, firm or corporation for such disclosure made for the purpose of computing or collecting the tax due and owing from any person, firm or corporation, or for the purpose of verifying compliance with this chapter or for the purpose of investigating any criminal or illegal activity.
E. Any city officer or employee, or any agent thereof, who shall divulge any information classified by this chapter as confidential in any manner except in accordance with proper judicial order or as otherwise provided herein or by other law shall be guilty of a violation of this chapter and shall be punished in the manner provided by state law. (Ord. O-86-104 § 5, 1986; Ord. O-85-137 § 1 (part), 1985).
It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this chapter shall be assumed or absorbed by the retailer or that it shall not be added to the selling price of the property sold or the services tendered, or, if added, that it or any part thereof shall be refunded. (Ord. O-85-137 § 1 (part), 1985).
If any vendor, during any reporting period, collects as a tax an amount in excess of three percent of his total taxable sales, then he shall remit to the Finance Director the full net amount of the tax imposed in this chapter and also such excess amount. The retention by the retailer or vendor of any excess amount of tax collections over the three percent of the total taxable sales of such retailer or vendor or the intentional failure to remit punctually to the Finance Director the full amount required to be remitted by the provisions of this chapter is declared to be a violation of this chapter and shall be recovered, together with interest, penalties and costs, as provided in Section 3.01.260. (Ord. O-2005-26 § 3,4 2005; Ord. O-85-137 § 1 (part), 1985).
The license and tax imposed by this chapter shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this chapter. (Ord. O-85-137 § 1 (part), 1985).
It is the duty of every taxpayer to keep and preserve suitable records and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this chapter. It is the duty of every such taxpayer to keep and preserve for a period of three years all invoices of goods and merchandise purchased. All such books, invoices, and other records shall be open for examination and audit at any time by the Finance Director or his duly authorized agent. The taxpayer shall produce all such records, if required by the Finance Director, at the Lakewood Municipal Center, 480 S. Allison Parkway, Lakewood, Colorado 80226-3127. Taxpayers licensed with the city under this chapter, and holding a similar sales tax license in at least four other Colorado municipalities that administer their own sales tax collection, may request a coordinated audit as provided for in the city sales and use tax rules and regulations in this section. (Ord. O-93-26 § 4, 1993; Ord. O-91-61 § 40, 1991; Ord. O-86-104 § 6, 1986).
The City Council shall adopt rules and regulations in conformity with this chapter for the proper administration and enforcement of this chapter. The administration of this chapter is vested in and shall be exercised by the City Manager. The Finance Director shall assist the City Manager in the administration of this chapter to the extent provided herein and in the rules and regulations promulgated hereunder. (Ord. O-85-137 § 1 (part), 1985).
A. In order to initiate a central register local sales tax collection, the Finance Director of the city shall file with the Colorado Municipal League prior to the effective date of this section a copy of the city sales and use tax ordinance reflecting all provisions in effect on the effective date of this section.
B. In order to keep current the central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the Finance Director of the city shall file with the Colorado Municipal League prior to the effective date of any amendment a copy of each sales and use tax ordinance amendment enacted by the city.
C. Failure of the city to file such ordinance or ordinance amendment pursuant to this section shall not invalidate any provision of the sales and use tax ordinance or any amendment thereto. (Ord. O-91-61 § 41, 1991).
The Finance Director shall cooperate with and participate on an as needed basis with a permanent statewide sales and use tax committee convened by the Colorado Municipal League, which is composed of state and municipal sales and use tax officials and business officials. Said committee will meet for the purpose of discussing and seeking resolution to sales and use tax problems which may arise. (Ord. O-91-61 § 42, 1991).
B. To the extent currently available after application to such purpose, to defray directly the cost of capital improvements of the city and the operation and maintenance of such capital improvements. (Ord. O-85-137 § 1 (part), 1985).
A. Upon application to the City Manager, the City Manager may refund an amount not to exceed seventy-five percent (75%) of the sales and use tax actually paid to the City by the applicant in the construction or renovation of one or more buildings within the City, pursuant to Section 3.01.220, if such refund, based on findings by the City Manager, will further the economic goals of the City as set forth in Section 3.26.010 of the Lakewood Municipal Code. Said findings shall be made in writing.
B. Upon application to the City Manager, the City Manager may refund an amount not to exceed thirty percent (30%) of the use tax on tangible personal property actually paid to the City by the applicant for a period not to exceed six (6) years, pursuant to Section 3.01.220, if such refund, based on findings by the City Manager, will further the economic goals of the City as set forth in Section 3.26.010 of the Lakewood Municipal Code. Said findings shall be made in writing. (Ord. O-98-33 § 1, 1998).
The provisions of this chapter shall apply to national banking associations and to banks organized and chartered under state law. (Ord. O-85-137 § 1 (part), 1985).
The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. The statute of limitations period as set forth hereinabove in this section shall not apply if: (i) a taxpayer files a false or fraudulent return with the intent to evade the tax imposed by this chapter; or (ii) if a taxpayer fails to file a return as required by Section 3.01.130. In the case of a false or fraudulent return with the intent to evade the tax imposed by this chapter, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. In the case of failure to file a return, the tax, together with interest and penalties thereon, may be assessed and collected at any time. Before the expiration of such period of limitation, the taxpayer and the Finance Director may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. (Ord. O-86-104 § 7, 1986; Ord. O-85-137 § 1 (part), 1985).
A.	1.	A sales tax license shall be required for any person to engage in the business of selling at retail in the city tangible personal property or services that are taxable hereunder which are purchased in the city and are subject to sales tax pursuant to this chapter. A use tax license may be required for tangible personal property that is stored, used or consumed in the city and is subject to use tax pursuant to this chapter. Such sales and use tax licenses shall be granted and issued by the Finance Director and shall be in force and effect until the earlier of: (i) revocation of such license; or (ii) sale or termination of the business, if any, relating to such license. Such licenses shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, if any, and the location, including the street number of such business, if any, and such other information as the Finance Director may require. No license issued pursuant to this section shall be transferable. Approval of a sales tax license shall be conditioned upon the applicant's proposed business and location meeting all applicable provisions of this Code. The applicant may appeal a denial by submitting a written request to the City Manager within twenty (20) days of the notice of denial. The City Manager will consider the appeal and provide the applicant with a written final decision.
2. For each sales tax license application submitted, a fee of fifteen dollars shall accompany such application, which fee is nonrefundable. For each use tax license application submitted, no fee shall accompany such application.
B. 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.
C. Each license shall be numbered and shall show the name of the licensee and the place of business of the licensee and shall be posted in a conspicuous place at the place of business for which it is issued. If the licensee does not have a place of business, then the license shall show the mailing address of such licensee.
D. The Finance Director, after reasonable notice and a full hearing, may revoke the license of any person found by him to have violated any provision of this chapter.
E. Any finding and order of the Finance Director denying or revoking the license of any person shall be subject to review by the District Court upon application of the aggrieved party. The procedure for review shall be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari.
F. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this chapter. (Ord. O-2015-3 § 5, 2015;Ord. O-86-104 § 8, 1986; Ord. O-85-137 § 1 (part), 1985).
C. 1. Upon telecommunication services, including access services sold by local telephone exchange companies to providers of telecommunication services for use in providing such services, whether furnished by public or private corporations or enterprises, for all intrastate telecommunication services originating from or received on telecommunication equipment in the city if the charge for the service is billed to a person in the city or billed to an affiliate or division of such person in the city on behalf of a person in the city.
N. On the price paid to gain admission or access to a performance of a motion picture or to an establishment which is licensed to serve malt, vinous or spirituous liquors in the city which is open to the public upon payment of a charge or fee. (Ord. O-2015-3 § 6, 2015;Ord. O-2012-15 § 3, 2012; Ord. O-2003-4 § 2, 2003; Ord. O-91-61 § 43, 46, & 73, 1991; Ord. O-86-104 § 9 & 11, 1986; Ord. O-85-137 § 1 (part), 1985).
A.Every retailer, also called "vendor" in this chapter, shall, irrespective of the provisions of Section 3.01.140, be liable and responsible for the payment of an amount equal to three percent of all sales made by him of commodities or services as specified in Section 3.01.120 and shall before the twentieth day of each month make a return to the Finance Director for the preceding calendar month and remit an amount equal to said three percent on such sales to said Finance Director. Such returns of the taxpayer or his duly authorized agent shall be furnished by the Finance Department. The city shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adopted by the executive director of the Department of Revenue by the first full month commencing one hundred twenty days after the effective date of the regulation adopting or revising such standard form.
B. If the accounting methods regularly employed by the vendor in the transaction of his business or other conditions are such that returns of sales made on a calendar month basis shall impose unnecessary hardship, the Finance Director, upon written request of the vendor, may accept returns at such intervals as shall, in his opinion, better suit the convenience of the taxpayer and shall not jeopardize the collection of the tax. The Finance Director may permit taxpayers whose monthly collected tax is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months.
C. The Finance Director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefor, but no such extension shall be for a greater period than as provided in subsection (B) of this section.
D. The burden of proving that any retailer is exempt from collecting the tax on any goods or services sold and paying the same to the Finance Director, or from making such returns, shall be on the retailer or vendor under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor.
E. If a dispute arises between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation under Section 3.01.180, nevertheless the seller shall collect, and the purchaser shall pay the tax, and the seller shall thereupon issue to the purchaser a receipt or certification, on forms furnished by the Finance Department, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the Finance Director for a refund of such taxes, and it is then the duty of the Finance Director to determine the question of exemption. The purchaser may request a hearing pursuant to Section 3.01.330(A), and the final determination of the Finance Director may either be appealed to the District Court pursuant to Section 3.01.340 or the Department of Revenue pursuant to Section 3.01.350.
F. The city'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 subject 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 the sales tax required to be paid pursuant to Section 3.01.140. A credit shall be granted against the city'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 the amount of the sales tax required to be paid pursuant to Section 3.01.140. (Ord. O-2005-26 § 3,4 2005; Ord. O-96-46 § 1, 1996; Ord. O-86-104 § 12, 1986; Ord. O-85-137 § 1 (part), 1985).
A. Except as otherwise provided in this subsection, the sales tax is imposed on the full purchase price of articles sold after manufacture or after having been made to order and includes the full purchase price for material used and the service performed in connection therewith, excluding, however, such articles as are otherwise exempted in this chapter. In connection with the transaction referred to in subdivision (11) under the definition for "`sale' or `sale and purchase' excludes," in Section 3.01.020, the sales tax is imposed only on the amount of any increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. Except as otherwise provided in this subsection, the sales price is the gross value of all materials, labor, and service, and the profit thereon, included in the price charged to the user or consumer.
B. There is imposed upon all sales of commodities and services specified in Section 3.01.120, except those items specifically exempted from tax by this Chapter, a tax at the rate of two percent of the amount of the sale, to be computed in accordance with the schedules or systems set forth in the rules and regulations prescribed therefore. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty-four cents or less.
C. 1. Except as provided in subsection (C)(2) of this section, retailers shall add the tax imposed, or the average equivalent thereof, to the sale price or charge, showing such tax as a separate and distinct item, and when added, such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts. The retailer shall be entitled, as collecting agent of the city, to apply and credit the amount of his collections against the three percent rate to be paid by him under the provisions of Section 3.01.130, remitting any excess of collection over said three percent to the Finance Director in the retailer's next monthly sales tax return.
2. Any retailer selling malt, vinous, or spirituous liquors by the drink may include in his sales price the tax levied under this chapter, except that no retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as part of the sales price to the consumer. The schedule referred to in subsection (B) of this section shall be used by such retailer in determining amounts to be included in such sales price. No such retailer shall gain any benefit from the collection or payment of such tax, except as permitted in Section 3.01.130(A), nor shall the use of the schedule referred to in subsection (B) of this section relieve such retailer from liability for payment of the full amount of the tax imposed pursuant to Section 3.01.120.
D. There is imposed upon all sales of commodities and services specified in Section 3.01.120, except those items specifically exempted from tax by this Chapter, a tax, in addition to that tax imposed in section 3.01.140 B, at the rate of one percent of the amount of the sale, to be computed in accordance with the schedules or systems set forth in the rules and regulations prescribed therefor. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty-four cents or less. At least fifty percent (50%) of said one percent tax shall be utilized for public safety purposes, maintenance and construction of streets, and parks and recreation purposes and the balance of the additional one percent tax to be used to maintain City services and emergency fund balance. Section 3.01.080 of the Lakewood Municipal Code shall not apply to said one percent tax increase.
(Ord. O-2012-15 § 4, 2012; Ord. O-2008-11 § 1, 2008; Ord. O-2005-26 § 3, 2005; Ord. O-96-46 § 2, 1996; Ord. O-85-137 § 1 (part), 1985).
A retailer doing business in two or more places or locations may file a single return covering all such business activities engaged within the city. (Ord. O-85-137 § 1 (part), 1985).
A. In the case of a sale upon credit, or a contract for sale where the price is paid in installments, and title does not pass until a future date, or a sale secured by a chattel mortgage or a conditional sale, there shall be paid upon each payment that portion of the total tax which the amount paid bears in relation to the total purchase price.
B. If a retailer transfers, sells, assigns, or otherwise disposes of an account receivable, then he shall be deemed to have received the full balance of the consideration for the original sale and shall be liable for the remittance of the sales tax on the balance of the total sale price not previously reported, except that such transfer, sale, assignment, or other disposition of an account receivable by a retailer to a closely held subsidiary, as defined in subdivision (11) under the definition for "`sale' or `sale and purchase' excludes," in Section 3.01.020, shall not be deemed to require the retailer to pay the sales tax on the credit sale represented by the account transferred prior to the time that the customer makes payment on said account. (Ord. O-86-104 § 13, 1986; Ord. O-85-137 § 1 (part), 1985).
Taxes paid on gross taxable sales represented by accounts found to be worthless and actually charged off for income tax purposes may be credited upon a subsequent payment of the tax provided in this chapter, but if any such accounts are thereafter collected by the taxpayer, then a tax shall be paid upon the amounts so collected. (Ord. O-85-137 § 1 (part), 1985).
iii. Schools, other than schools held or conducted for private or corporate profit.
21. a. Sales to and purchases of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished, and commercial packaging materials thereof, shall be deemed to be wholesale sales and shall be exempt from taxation under this chapter.
25. a. Every vendor vending individual items or personal property through coin-operated vending machines, and who otherwise complies with the provisions of this subsection, shall be exempt from the provisions of Sections 3.01.130 and 3.01.140, except as hereinafter provided, but nevertheless such vendor shall pay a sales tax of three percent on the personal property sold in excess of thirty cents so vended in the coin-operated machines unless the sale is otherwise exempt under the provisions of this chapter.
34. All sales and purchases of food, as specified in 7 U.S.C. Section 2012(h), as such section existed on October 1, 1987, or is thereafter amended, which is purchased, or is eligible to be purchased, with food stamps pursuant to the federal food stamp program, or sales and purchases of food, as specified in 42 U.S.C. Section 1786, as such section existed on October 1, 1987, or is thereafter amended, which is purchased, or is eligible to be purchased, with WIC vouchers or checks pursuant to the federal special supplemental program for women, infants, and children.
35. In accordance with the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sections 116 to 126, as amended, on or after August 1, 2002, mobile telecommunications service provided to a customer whose place of primary use is outside the boundaries of the City.
36. All sales made to, billed directly to, and paid for directly by, a qualified hospital organization as defined in Section 3.01.020, provided that the property or service purchased by the qualified hospital organization is employed in furtherance of an exempt function, excepting sales tax on the purchase of construction materials used by contractors who perform contracts for the qualified hospital organization. The foregoing exception shall apply notwithstanding any other exemption granted to the qualified hospital organization pursuant to this Chapter. As used in this Section, “employed in furtherance of an exempt function” means employed by a qualified hospital organization in an activity from which none of the proceeds are treated as unrelated business income. As used in this Section, "unrelated business income" means gross income derived from any unrelated trade or business within the meaning of section 512 of the United States Internal Revenue Code of 1986, as amended.
If the purchase and sale of any property or service would be exempt under this section but for the fact that the property or service is employed in an activity from which a portion of the proceeds is treated as unrelated business income, the director of finance is authorized to approve written formulas or methodologies (including formulas or methodologies of individual qualified hospital organizations) as may be appropriate and reasonable to determine, based on the evidence available, the percentage of the proceeds from such activity that is not treated as unrelated business income. This calculated percentage shall be the percentage of the cost of such property or service that will be exempt under this section. The director of finance may condition approval of formulas and methodologies on receipt of such information as is reasonably deemed necessary for proper implementation of such formulas and methodologies.
d.	The sale of tangible personal property is not the principal use of any premises from or at which such sales are made, if such premises are owned, leased or otherwise controlled by the charitable organization.
(Ord. O-2015-3 § 7, 2015;Ord. O-2012-15 § 5, 2012; Ord. O-2008-27 § 2, 2008; Ord. O-2003-4 § 3, 2003;Ord. O-96-46 § 1, 1996, Ord. O-93-26 § 5, 1993; Ord. O-91-61 § 47, 57, & 74, 1991; Ord. O-86-104 § 14 &15, 1986; Ord. O-85-137 § 1 (part), 1985).
The Finance Department shall make available to any requesting vendor a map or location guide showing the boundaries of the city. The requesting vendor may rely on such map or location guide and any update thereof available to such vendor in determining whether to collect a sales or use tax or both. No penalty shall be imposed or action for deficiency maintained against a vendor who in good faith complies with the most recent map or location guide available to such vendor. (Ord. O-93-26 § 6, 1993; Ord. O-85-137 § 1 (part), 1985).
A. Any retailer that collects and remits sales tax to the Finance Director as provided in this Section may use an electronic database of state addresses that is certified by the state department of revenue pursuant to § 39-26-105.3, C.R.S., to determine the jurisdictions to which tax is owed.
B. Any retailer that uses the data contained in an electronic database certified by the state department of revenue pursuant to § 39-26-105.3, C.R.S., to determine the jurisdictions to which tax is owed shall be held harmless for any tax, penalty, or interest owed the city that otherwise would be due solely as a result of an error in the electronic database, provided that the retailer demonstrate that it used the most current information available in such electronic database on the date that the sale occurred. Each retailer shall keep and preserve such records as prescribed by the manager of revenue to demonstrate that it used the most current information available in the electronic database on the date that the sale occurred. Notwithstanding the above, if the error in collecting and remitting is a result of a deceptive representation, a false representation, or fraud, the provisions of this section shall not apply.
C. The provisions of this Section shall not apply to use tax. (Ord. O-2008-22 § 1, 2008).
There is imposed and shall be collected from every person in this City a use tax at the rate of three per cent for the privilege of storing, using, or consuming in the City any articles of tangible personal property or taxable services purchased at retail. Such use tax shall be computed in accordance with the schedules or systems set forth in the rules and regulations prescribed therefor. At least fifty percent (50%) of the additional one percent tax shall be utilized for public safety purposes, maintenance and construction of streets, and parks and recreation purposes and the balance of the additional one percent tax to be used to maintain City services and emergency fund balance. Section 3.01.080 of the Lakewood Municipal Code shall not apply to said one percent tax increase. (Ord. O-2005-26 § 4, 2005; Ord. O-91-61 § 75, 1991; Ord. O-86-104 § 17, 1986; Ord. O-85-137 § 1 (part), 1985).
A. 1. Except as otherwise provided in this section, every person who uses, stores, or consumes tangible personal property or service, which property or service is purchased either inside or outside the city and is subject to the use tax imposed pursuant to Section 3.01.210, and who has not paid the sales or use tax imposed by this chapter to a retailer, shall make a return and remit the use tax imposed by Section 3.01.210 to the Finance Director for the preceding period covered by the remittance on forms prescribed by the Finance Director, showing in detail the tangible personal property or service stored, used or consumed by such person within the city in the preceding period covered by the remittance and on which property the sales or use tax has not been paid. Every person subject to the provisions of Section 3.01.210 shall maintain monthly records of the amount of use tax due. Such person shall make a return and remit the use tax due before the twentieth day of the following month.
2. Any such return shall be subscribed by the taxpayer or his authorized agent and shall contain a written declaration that it is made under the penalties of perjury.
B. Except as otherwise provided in this section, every retailer doing business in this city and making sales of tangible personal property for the storage, use, or consumption in the city which are not exempt from taxation as provided in Section 3.01.230, shall, at the time of making such sales or taking the orders therefor, or if the storage, use or consumption of such tangible personal property is not then taxable under Section 3.01.210, then at the time that such storage, use, or consumption becomes taxable under Section 3.01.210, collect the tax imposed by Section 3.01.210 from the purchaser and give the purchaser a receipt therefor, which receipt shall identify the property taxed, the date that such property was sold or ordered, and the amount of tax collected and paid. The tax required to be collected by such retailer from such purchaser shall be displayed separately from the advertised price listed on the forms or advertising matter on all sales checks, orders, sales slips, or other proof of sales. The tax required to be collected by any retailer or his authorized agent shall be remitted to the city in like manner as otherwise provided in this chapter for the remittance of sales taxes collected by retailers, and all such retailers or agents collecting the use tax imposed by Section 3.01.210 shall make returns on forms provided by the Finance Director at such times and in such manner as is provided for the making of returns in the payment of the sales tax imposed pursuant to Section 3.01.120. The procedure for assessing and collecting use taxes from such retailers or agents, or from the use when not paid to a retailer or agent, shall be the same as provided in this chapter for the collection of sales tax imposed pursuant to Section 3.01.120.
C. 1. If the owner of an automotive vehicle for which registration, licensing or titling is required by the state pursuant to Section 42-6-137(2) of the Colorado Revised Statutes is required to register, license or obtain a certificate of title for such automotive vehicle at an address located within the city, then the use tax imposed pursuant to Section 3.01.210 shall be collected by the authorized agent of the Department of Revenue in the county pursuant to an agreement or agreements entered into between the city and the authorized agent of the Department of Revenue in the county. The proceeds of such use tax shall be paid to the city periodically in accordance with such agreement or agreements. If the authorized agent of the Department of Revenue in the county fails to collect any use tax imposed pursuant to Section 3.01.210, then the Finance Director shall collect such use tax in the manner set forth in Section 3.01.260.
2. The Mayor and the City Clerk are authorized to enter into and execute on behalf of the city any agreement or agreements necessary for the administration and enforcement of this section, and the form of such agreement or agreements shall be approved by the city, the City Attorney and the Finance Director.
D. 1. For construction materials, the use tax imposed pursuant to Section 3.01.210 shall be collected by the Finance Director as hereinafter provided in this subsection and shall be collected in the amount of three percent of the sale value of the construction materials. For purposes of this subsection, fifty percent of the estimated general contract costs and/or fifty percent of the estimated mechanical contract costs shall be deemed to be the sale value of such construction materials.
2. Any person who shall build, construct or improve any building, dwelling or other structure or improvement to realty whatsoever, including underground improvements, within the city, and who shall purchase the necessary lumber, fixtures, materials or any other supplies needed therefor from any source inside or outside the corporate limits of the city shall keep and preserve all invoices and statements from both the general and subcontractors along with a summary sheet showing such purchases. Any failure to preserve such statements and invoices and payment of such use tax shall be deemed a violation of this chapter, and any offending persons shall be subject to the penalties and punishment provided in this chapter. It shall be the duty of the City Building Inspector and the contractors and subcontractors who are hired to construct any such improvement to furnish the Finance Director with such information as he may require as to any purchase of lumber, fixtures, materials and supplies for such improvements which were obtained from sources inside and outside the city. The full amount of any use tax due and not paid for lumber, fixtures, materials and supplies purchased from such inside or outside sources, together with penalties and interest thereon as herein provided, shall be and constitute a lien upon the real property benefited by such improvements, and the Finance Director is authorized to file a notice of such lien with the County Clerk and Recorder.
3. Any person who shall build, construct or improve any building, dwelling or other structure or improvement to realty whatsoever, including underground improvements, within the city, and who shall purchase the necessary lumber, fixtures, material or any other supplies needed therefor from any source either within or without the corporate limits of the city, shall remit a deposit to the city prior to the issuance of any building permit, such deposit to insure and indemnify the city for the amount of use tax due within three years from the date of issuance of the certificate of occupancy for the project or the date of the final inspection of the project by the city. The amount of the deposit shall be based upon an estimate of the use tax to be payable on the lumber, fixtures, materials and supplies needed therefor at the time that the respective building permit is obtained. The estimate of the cost of such lumber, fixtures, materials and supplies for a particular project structure shall be determined by the City Building Official, and this estimate shall be subject to adjustment if the actual cost of such lumber, fixtures, materials or supplies needed for the project is either less than or greater than such estimate. Upon payment of such deposit to the Finance Director, which is computed on the basis of three percent of fifty percent of the estimated general contract costs and/or fifty percent of the estimated mechanical contract costs, the taxpayer shall be issued a receipt identifying the property that is the subject of this deposit and the building permit number. Within three years from the date of issuance of the certificate of occupancy for the project or the date of the final inspection by the city of the project, if it is determined by the city that the actual cost of the lumber, fixtures, materials, and supplies needed for the project is greater than the estimate therefor and that the amount of the use tax deposit is not sufficient to provide for full payment of the use tax, then the additional use tax along with additional fees due must be received by the Finance Director within thirty days of such determination. If it is determined by the city that the deposit is sufficient to pay for the use tax and fees due, then the deposit shall be used to pay the amount of the use tax and fees due, and any excess amount of the deposit shall be returned by mail to the person who made the deposit within thirty days of such determination. If the taxpayer purchases such lumber, fixtures, materials, or supplies from city vendors possessing a valid city retail sales tax license, then he may submit invoices or statements reflecting the purchase therefor and make application to the Finance Director within sixty days directly following the determination by the city of the use tax due, which determination shall be made within three years from the date of issuance of the certificate of occupancy for the project or date of the final inspection by the city of the project, for credit or refund of any amount paid as sales taxes to the city, in which event it shall be the duty of the person making such application to furnish all necessary bills and invoices evidencing the payment of the tax. If the Finance Director is satisfied that there has been such payment, then he shall either credit the account of the taxpayer if the use tax has not been levied or refund the amount if the use tax levy has been paid through such deposit within sixty days after such application shall have been received by the Finance Director. The amount of any use tax due and not paid constitutes a lien upon the real property benefited by the use of such lumber, fixtures, materials, or supplies.
E. The city'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 sales or use tax of another statutory or home rule municipality legally imposed on the purchaser or user equal to or in excess of the use tax required to be paid pursuant to Section 3.01.210. A credit shall be granted against the city's use tax with respect to the person's storage, use or consumption in the city of tangible personal property, the amount of the credit to equal 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 the amount of the use tax required to be paid pursuant to Section 3.01.210. (Ord. O-2011-1 § 1 & 2, 2011; Ord. O-2005-26 §3,4 2005; Ord. O-91-61 § 58, 59, 76 & 78, 1991; Ord. O-86-104 § 18, & 19, 1986; Ord. O-85-137 § 1 (part), 1985).
F. 1. To the storage, use, or consumption of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit, or use, any article, substances, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished, and the container, label, or the furnished shipping case.
Y. To the storage, use or consumption of food, as specified in 7 U.S.C. Section 2012(g), as such section existed on October 1, 1987, or is thereafter amended, which is purchased with food stamps pursuant to the federal food stamp program, or the storage, use or consumption of food, as specified in 42 U.S.C. Section 1786, as such section existed on October 1, 1987, or is thereafter amended, which is purchased with WIC vouchers or checks pursuant to the federal special supplemental program for women, infants, and children.
Z. To the storage, use or consumption of tangible personal property by or to a qualified hospital organization, provided that the property used or consumed by the qualified hospital organization is employed in furtherance of an exempt function, excepting use tax on the use or consumption of construction materials used by contractors who perform contracts for the qualified hospital organization. The foregoing exception shall apply notwithstanding any other exemption granted to the qualified hospital organization pursuant to this Chapter. As used in this Section, “employed in furtherance of an exempt function” means employed by a qualified hospital organization in an activity from which none of the proceeds are treated as unrelated business income. As used in this Section, "unrelated business income" means gross income derived from any unrelated trade or business within the meaning of section 512 of the United States Internal Revenue Code of 1986, as amended.
If the use or consumption of any property would be exempt under this section but for the fact that the property is employed in an activity from which a portion of the proceeds is treated as unrelated business income, the director of finance is authorized to approve written formulas or methodologies (including formulas or methodologies of individual qualified hospital organizations) as may be appropriate and reasonable to determine, based on the evidence available, the percentage of the proceeds from such activity that is not treated as unrelated business income. This calculated percentage shall be the percentage of the cost of such property or service that will be exempt under this section. The director of finance may condition approval of formulas and methodologies on receipt of such information as is reasonably deemed necessary for proper implementation of such formulas and methodologies. (Ord. O-2008-27 § 3, 2008; Ord. O-93-26 § 7, 1993; Ord. O-91-61 § 60 & 63, 1991; Ord. O-86-104 § 20, & 21, 1986; Ord. O-85-137 § 1 (part), 1985).
A. Construction equipment that is located within the boundaries of the city for a period of more than thirty consecutive days shall be subjected to the full applicable use tax of the city.
B. Construction equipment that is located within the boundaries of the city for a period of thirty consecutive days or less shall be subjected to the city's use tax in an amount that does not exceed the amount calculated as follows: the purchase price of the equipment shall be multiplied by a fraction, the numerator of which is one and the denominator of which is twelve, and the result shall be multiplied by the amount of the use tax imposed pursuant to Section 3.01.210.
C. Where the provisions of subsection (B) of this section are utilized, the credit provisions of Section 3.01.220(E) shall apply at such time as the aggregate sales and use taxes legally imposed by and paid to other statutory and home rule municipalities on any such equipment equal the amount of the use tax imposed pursuant to Section 3.01.210.
1. Prior to or on the date that the equipment is located within the boundaries of the city, the taxpayer shall file with the Finance Director an equipment declaration on a form provided by the Finance Director. Such declaration shall state the dates on which the taxpayer anticipates that the equipment shall be located within and removed from the boundaries of the city, shall include a description of each such anticipated piece of equipment, shall state the actual or anticipated purchase price of each such anticipated piece of equipment and shall include such other information as reasonably deemed necessary by the city.
2. The taxpayer shall file an amended equipment declaration with the city reflecting any changes in the information contained in any previous equipment declaration no less than once every ninety days after the equipment is brought into the boundaries of the city or, for equipment that is brought into the boundaries of the city for a project of less than ninety days' duration, no later than ten days after substantial completion of such project.
3. The taxpayer need not report on any equipment declaration any equipment for which the purchase price was under two thousand five hundred dollars.
E. If the equipment declaration is given as provided in subsection (D) of this section, then as to any item of construction equipment for which the customary purchase price is less than two thousand five hundred dollars that was brought into the boundaries of the city temporarily for use on a construction project, it shall be presumed that the item was purchased in a jurisdiction having a local sales or use tax as high as the use tax imposed pursuant to Section 3.01.210 and that such local sales or use tax was previously paid. In such case, the burden of proof in any proceeding before the city, the executive director of the Department of Revenue or the District Court shall be on the city to prove that such local sales or use tax was not paid.
F. If the taxpayer fails to comply with the provisions of subsection (D) of this section, then the taxpayer may not avail himself of the provisions of subsection (B) of this section and shall be subject to the provisions of subsection (A) of this section. Substantial compliance with the provisions of subsection (D) of this section shall allow the taxpayer to avail himself of the provisions of subsection (B) of this section. (Ord. O-91-61 § 79, 1991; Ord. O-85-137 § 1 (part), 1985).
A. A refund shall be made, or a credit allowed, for the sales or use tax so paid under dispute by any purchaser or user who claims an exemption pursuant to Sections 3.01.180 or 3.01.230. Such refund shall be made by the Finance Director after compliance with the following conditions precedent: applications for refund shall be made within sixty days after the purchase, storage, use or consumption of the goods or services whereon an exemption is claimed and must be supported by the affidavit of the purchaser or user accompanied by the original paid invoice or sales receipt and certificate issued by the seller and shall be made upon such forms as shall be prescribed therefor.
B. Upon receipt of an application, the Finance Director shall examine the same with due speed and shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within thirty days after such decision is mailed to them, may petition the Finance Director for a hearing on the claim in the manner provided in Section 3.01.330(A) and may either appeal to the District Court in the manner provided in Section 3.01.340 or to the Department of Revenue in the manner provided in Section 3.01.350. The right of any person to a refund under this chapter shall not be assignable, and except as provided in subsection (D) of this section, such application for refund must be made by the same person who purchased the goods or services and paid the tax thereon as shown in the invoice of the sale thereof.
C. A refund shall be made or a credit allowed by the Finance Director to any person entitled to an exemption where such person establishes that: (i) a tax was paid by another person, the purchaser, on a purchase made on behalf of the person entitled to an exemption; (ii) a refund has not been granted to such purchaser; and (iii) the person entitled to the exemption paid or reimbursed such purchaser for such tax. The burden of proving that sales, services, and commodities on which tax refunds are claimed are exempt from taxation under this chapter or were not at retail shall be on the person making such claim under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor. No such refund shall be made or credit allowed in an amount greater than the tax paid less the expense allowance on such purchase retained by the vendor pursuant to Section 3.01.130(A).
D. Such application for refund under subsection (C) of this section shall be made on forms furnished by the Finance Department. Upon receipt of such application and proof of the matters contained therein, the Finance Director shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within twenty days after such decision is mailed to them, may petition the Finance Director for a hearing on the claim in the manner provided in Section 3.01.330(A) and may either appeal to the District Court in the manner provided in Section 3.01.340 or to the Department of Revenue in the manner provided in Section 3.01.350. Any applicant for a refund under the provisions of this subsection, or any other person, who makes any false statement in connection with an application for a refund of any taxes is guilty of a violation of this chapter and shall be punished in the manner provided by state law.
E. 1. Claims for tax moneys paid in error or by mistake shall be made within three years after the date of purchase, storage, use or consumption of the goods or services for which the refund is claimed and shall be processed for refund in accordance with the rules and regulations prescribed therefor under subsection (D) of this section, except that the proceeds of any such claim for a refund shall first be applied by the Finance Department to any tax deficiencies or liabilities existing against the claimant before allowance of such claim by the Finance Department, and further except that if such excess payment of tax moneys in any period is discovered as a result of an audit by the Finance Department, and deficiencies are discovered and assessed against the taxpayer as a result of such audit, then such excess moneys shall be first applied against any deficiencies outstanding to the date of the assessment but shall not be applied to any future tax liabilities.
E. 2. In accordance with the Mobile Telecommunications Sourcing Act, all refunds for charges of mobile telecommunications service shall be made in accordance with the City's Rules and Regulations adopted in conformity with this chapter.
F. If any person is convicted under the provisions of this section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the Finance Director is empowered to bring appropriate action for recovery of such refunds. A brief summary statement of the above-described penalties shall be printed on each form application for a refund. (Ord. O-2011-1 § 3, 2011; Ord. O-2003-4 § 4, 2003; Ord. O-91-61 § 64 & 65, 1991; Ord. O-85-137 § 1 (part), 1985).
A.	All sums of money paid by the purchaser to the retailer as taxes imposed by this chapter shall be and remain public money, the property of the city, in the hands of such retailer, and such retailer shall hold the same in trust for the sole use and benefit of the city until paid to the Finance Director, and for failure to so pay to the Finance Director, such retailer shall be punished as provided herein.
B.	1.	If a person neglects or refuses to make a return in payment of the sales or use tax or to pay any sales or use tax as required by this chapter, the Finance Director shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add thereto an administrative fee of fifteen dollars ($15.00) or a penalty equal to ten percent (10%) of the delinquent taxes, whichever is greater, and interest on such delinquent taxes at the rate established by the State Commissioner of Banking pursuant to C.R.S. § 39-21-110.5 plus one-half percent (0.5%) per month, not exceeding eighteen percent (18%) in the aggregate, from the date when due.
2.	Promptly thereafter, the Finance Director shall give to the delinquent taxpayer written notice of deficiency in the amount of such estimated taxes, penalty, and interest, which notice of deficiency shall be sent by first-class mail directed to the last address of such person on file with the Finance Department. Within thirty (30) days after the notice of deficiency is mailed, the taxpayer may petition the Finance Director for a hearing in the manner provided in Section 3.01.330(A) and either may appeal to the District Court as provided in Section 3.01.340 or to the Department of Revenue as provided in Section 3.01.350.
C. 1. If any taxes, penalty, or interest imposed by this chapter and shown due by returns filed by the taxpayer or as shown by assessments duly made as provided in this section are not paid within five days after the same are due, then the Finance Director shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual thereof, and that the city claims a first and prior lien therefor on the real and tangible personal property of the taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this section on property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer.
2. Said notice shall be on forms furnished by the Finance Department and shall be verified by the City Manager or by the Finance Director or any duly qualified agent of the City Manager or the Finance Director, whose duties are the collection of such tax, and may be filed in the office of the county clerk and recorder in which the taxpayer owns real or tangible personal property, and the filing of such notice shall create a lien on such property in that county and constitute notice thereof. After said notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether such notice shall have been filed or not, the Finance Director may issue a warrant directed to any duly authorized revenue collector, or to the sheriff of the county, commanding him to levy upon, seize, and sell sufficient of the real and personal property of the amount due together with interest, penalties, and costs, as may be provided by law, subject to valid preexisting claims or liens.
D. Such revenue collector or the sheriff shall forthwith levy upon sufficient of the property of the taxpayer or any property used by such taxpayer in conducting his retail business, except property made exempt from the tax lien pursuant to the provisions of Section 3.01.270(A)(2), and said property so levied upon shall be sold in all respects with like effect and in the same manner as is prescribed by law with respect to executions against property upon judgment of a court of record, and the remedies of garnishment shall apply. The sheriff shall be entitled to such fee in executing such warrants as are allowed by law for similar services.
E. Any lien for taxes as shown on the records of the county clerks and recorders as provided in this section, upon payment of all taxes, penalties, and interest covered thereby shall be released by the Finance Director in the same manner as mortgages and judgments are released.
F. 1. The Finance Director may also treat any such taxes, penalties, or interest due and unpaid as a debt due the city from the vendor. The return of the taxpayer or the assessment made by the Finance Director, as provided in this chapter, shall be prima facie proof of the amount due.
2. To recover such taxes, penalties or interest due, the Finance Director may bring an action in attachment, and a writ of attachment may be issued to the sheriff. In any such proceedings, no bond shall be required of the Finance Director, nor shall any sheriff require of the Finance Director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings. The Finance Director may prosecute appeals in such cases without the necessity of providing bond thereof. It is the duty of the City Attorney, when requested by the Finance Director, to commence action for the recovery of taxes due under this chapter, and this remedy shall be in addition to all other existing remedies or remedies provided in this chapter.
G. In any action affecting the title to real estate or the ownership or rights to possession of personal property, the city may be made a party defendant for the purpose of obtaining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upon the Finance Director or any person in charge of the office of the Finance Director shall be sufficient service and shall be binding upon the city.
H. The Finance Director is authorized to waive, for good cause shown, any penalty assessed as provided in this chapter, and any interest imposed in excess of the rate determined pursuant to subsection (B) of this section shall be deemed a penalty.
I. If a taxpayer pays for any tax imposed pursuant to this chapter by check for which there are insufficient funds to cover such check, then the Finance Director may assess a penalty against such taxpayer. The Finance Director may require such taxpayer to pay all tax payments, whether due or to be due in the future, by certified funds, cashier’s check or cash. The penalty imposed by this subsection is in addition to all other penalties imposed pursuant to this chapter.
J. The city is a participant in the intergovernmental agreement with other cities in Colorado concerning intercity claims for the recovery of sales and use taxes paid to the wrong taxing jurisdiction as authorized by city resolution 90-134. The intent and procedure for filing a "Claim for Recovery" is set forth in the city sales and use tax rules and regulations set out in this section.
K. The Finance Director may issue summons and complaints for violations of this chapter as set forth in the Lakewood Municipal Code. (Ord. O-2015-3 § 8, 2015;Ord. O-2011-1 § 4 & 5, 2011; Ord. O-91-61 § 66 & 68, 1991; Ord. O-86-104 § 22, 1986; Ord. O-85-137 § 1 (part), 1985).
A. 1. The sales tax imposed pursuant to Section 3.01.120 shall be a first and prior lien upon the tangible personal property and business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, excepting stock of goods sold or for sale in the ordinary course of business and shall take precedence on all such property over other liens or claims of whatsoever kind or nature. The use tax imposed by Section 3.01.210 shall be a first and prior lien on the tangible personal property stored, used, or consumed, subject only to any valid mortgage or other liens of record on and prior to the recording of notice as set forth in Section 3.01.260(C)(2), which lien shall have precedence over all other liens of whatsoever kind or nature, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached prior to the filing of the notice on such tangible personal property.
2. The real or personal property of an owner who has made a bona fide lease to a retailer or to any taxpayer owing a use tax shall be exempt from the lien created in subsection (A)(1) of this section if such property can reasonably be identified from the lease description, and if the lessee is given no right to become the owner of the leased property. This exemption shall be effective from the date of the execution of the lease if the lease is recorded with the county clerk and recorder of the county where the property is located or based or if a memorandum of the lease is filed with the Finance Department within ten days after the execution of the lease. Motor vehicles which are properly registered in the city, showing the lessor as the owner thereof, shall be exempt from the lien created in subsection (A)(1) of this section, except that said lien shall apply to the extent that the lessee has an earned reserve, allowance for depreciation not to exceed fair market value, or similar interest which is or may be credited to the lessee. Where the lessor and the lessee are blood relatives or relatives by law or have twenty-five percent or more common ownership, a lease between such lessee and such lessor shall not be considered as bona fide for purposes of this section.
3. Any retailer who is in possession of property under the terms of a lease, which property is exempt from the tax lien as provided in this section, may be required by the Finance Director to remit taxes collected at more frequent intervals than monthly, but no more frequently than semimonthly, or may be required to furnish security for the proper payment of taxes whenever the collection of taxes appears to be in jeopardy.
4. Any retailer who sells out his business or stock of goods, or quits business, shall be required to make out the return as provided in this chapter, within ten days after the date he sold his business or stock of goods, or quit business, and his successor in business shall be required to withhold sufficient purchase money to cover the amount of said taxes due and unpaid until such time as the former owner produces a receipt from the Finance Director showing that the taxes have been paid or a certificate that no taxes are due.
5. If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in of subsection (A)(4) of this section, and the taxes are due and unpaid after the ten-day period allowed, he, as well as the vendor, shall be personally liable for the payment of the taxes unpaid by the former owner. Likewise, anyone who takes any stock of goods or business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, by purchase, foreclosure sale, or otherwise, takes the same subject to the lien for any delinquent sales taxes owed by such retailer and shall be liable for the payment of all delinquent sales taxes of such prior owner, not, however, exceeding the value of property so taken or acquired.
B. Whenever the business or property of any taxpayer subject to this chapter shall be placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties, and interest imposed by this chapter and for which said retailer is in any way liable under the terms of this chapter shall be a prior and preferred claim against all the property of said taxpayer, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights shall have attached prior to the filing of the notice as provided in Section 3.01.260(C)(2) on the property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer. No sheriff, receiver, assignee, or other officer shall sell the property of any person subject to this chapter under process or order of any court without first ascertaining from the Finance Director the amount of any taxes due and payable under this chapter, and if there are any such taxes due, owing, or unpaid, it is the duty of such officer to first pay the amount of said taxes out of the proceeds of said sale before making payment of any moneys to any judgment creditor or other claims of whatsoever kind or nature, except the costs of the proceedings and other preexisting claims or liens as provided in this section. For the purposes of this subsection, "taxpayer" includes "retailer." (Ord. O-85-137 § 1 (part), 1985).
A.	If a deficiency in payment of the sales or use tax occurs without intent to defraud, there shall be added an administrative fee of fifteen dollars ($15.00) or a penalty equal to ten percent (10%) of the total amount of the deficiency, whichever is greater, and interest on such deficiency at the rate established by the State Commissioner of Banking pursuant to C.R.S. § 39-21-110.5 plus one-half percent (0.5%) per month from the date when due, not exceeding eighteen percent (18%) in the aggregate. Such deficiency, fee, penalty and interest shall become due and payable thirty (30) days after written notice and demand by the Finance Director to the person required to file the return.
B.	If any part of the deficiency is the result of fraud with the intent to evade the tax, there shall be added one hundred percent (100%) of the total amount of the deficiency, and in such case, the entire amount of the tax unpaid, including all additions, shall become due and payable thirty (30) days after written notice and demand by the Finance Director, and an additional three percent (3%) per month (Ord. O-2015-3 § 9, 2015;Ord. O-2011-1 § 6, 2011; Ord. O-91-61 § 69, 1991; Ord. O-85-137 § 1 (part), 1985).
If any amount of sales or use tax is not paid on or before the last date prescribed for payment, interest on such amount, at the rate established by the State Commissioner of Banking pursuant to C.R.S. § 39-21-110.5 plus one-half percent (0.5%) per month, not exceeding eighteen percent (18%) in the aggregate, shall be paid for the period from such last date to the date paid. The last date prescribed for payment shall be determined without regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy, prior to the last date otherwise prescribed for such payment. (Ord. O-2015-3 § 10, 2015;Ord. O-85-137 § 1 (part), 1985).
A.	Interest prescribed under Sections 3.01.260(B), 3.01.280, 3.01.290 and 3.01.310 shall be paid upon notice and demand and shall be assessed, collected and paid in the same manner as the tax to which such interest is applicable.
B.	If any portion of a tax is satisfied by credit of an overpayment, no interest shall be imposed under this chapter on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowed with respect to such overpayment.
C.	Interest prescribed under Sections 3.01.260(B), 3.01.280, 3.01.290 and 3.01.310 on any sales or use tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be assessed and collected.
(Ord. O-2015-3 § 11, 2015;Ord. O-85-137 § 1 (part), 1985).
Any use tax due and unpaid shall be a debt to the city and shall draw interest at the rate established by the State Commissioner of Banking pursuant to C.R.S. § 39-21-110.5 plus one-half percent (0.5%) per month, not exceeding eighteen percent (18%) in the aggregate, from the date when due until paid.(Ord. O-2015-3 § 12, 2015;Ord. O-85-137 § 1 (part), 1985).
A. No provision of this chapter shall preclude the City from utilizing any other lawful penalties or other remedies applicable to the collection of sales or use taxes. If the City must utilize other lawful penalties or other remedies for the collection of the sales or use taxes, the City shall be entitled to recover its attorney’s fees, costs of litigation and any other legal fees associated with any legal action undertaken to collect the sales and/or use taxes due. The Finance Director shall have the authority to make a compromise settlement of any claim for sales or use tax due under this chapter.
B. The Finance Director shall have the power to issue subpoenas to require the presence of persons and the production of papers, books and records necessary to the determination of any matter which the Finance Director is authorized to determine. It is unlawful for any person to fail to comply with any subpoena issued by the Finance Director.
2. Petition the District Court in and for the county, setting forth that due notice has been given of the time and place of attendance of the witness and the service of the subpoena, that the court after hearing evidence in support of or contrary to the petition, enter its order as in other civil actions, compelling the witness to attend and testify or produce books, records or other evidence, under penalty of punishment for contempt in case of willful failure to comply with such order of court. (Ord. O-2011-20 § 1, 2011; Ord. O-2011-1 § 7, 2011; Ord. O-91-61 § 80, 1991; Ord. O-85-137 § 1 (part), 1985).
A. If any person contests any deficiency notice or denial of refund received from the Finance Director, then he may apply to the Finance Director by petition in writing within thirty days after such deficiency notice or denial of refund is mailed to him for a hearing and a correction of the amount of the tax so assessed or refund requested, in which petition he shall set forth the reasons why the amount by which such tax should be reduced or the amount of the refund requested should be granted. The Finance Director shall notify the petitioner in writing of the time and place fixed by him for such hearing. After such hearing, the hearing officer shall make such order in the matter as is just and lawful and shall furnish a copy of such order to the petitioner.
B. Every decision of the hearing officer shall be in writing, and notice thereof shall be mailed to the petitioner within thirty days after such hearing, and all such decisions shall become final and all amounts due shall be paid upon the expiration of thirty days after notice of such decision shall have been mailed to the petitioner, unless proceedings are begun within such time for review thereof as provided in Sections 3.01.340 or 3.01.350. (Ord. O-2011-1 § 8, 2011; Ord. O-91-61 § 70, 1991; Ord. O-86-104 § 23, 1986; Ord. O-85-137 § 1 (part), 1985).
If the petitioner or if an applicant for a refund is aggrieved at the final decision of the hearing officer, then he may proceed to have same reviewed by the District Court. The procedure of review may be in accordance with Colorado Rules of Civil Procedure 106 or by the method of appeals set forth in Section 29-2-106, Colorado Revised Statutes, as amended. (Ord. O-93-26 § 8, 1993; Ord. O-91-61 § 81, 1991; Ord. O-85-137 § 1 (part), 1985).
In lieu of the procedure provided for in Section 3.01.340, the taxpayer may elect to appeal to the Executive Director of the Department of Revenue as set forth in Section 29-2-106, Colorado Revised Statutes, as amended. (Ord. O-93-26 § 9, 1993; Ord. O-91-61 § 82, 1991; Ord. O-85-137 § 1 (part), 1985).

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