As used in this chapter, unless the context otherwise requires, the following terms shall have the following meanings: "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. "Doing business in the city" means providing or performing services, or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the city. Doing business in the city includes, but is not limited to, any one of the following activities by a person: 1. Directly, indirectly, or by a subsidiary maintains a building, store, office, salesroom, warehouse, or other place of business within the city; 2. Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; 3. Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction; 4. Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or 5. Makes more than one delivery into the taxing jurisdiction within a twelve-month period. "Enhanced Zip Code" means a United States postal zip code of 9 or more digits. (Reference 4 U.S.C. Section 128(4)) "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. "Price" or "purchase price" means the price to the consumer, exclusive of any direct tax imposed by the federal government or by this article, and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if: 1. Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or 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. "Price" or "purchase price" includes: 1. The amount of money received or due in cash and credits; 2. Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business; 3. Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange; 4. The total price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price; 5. Installation, delivery and wheeling-in charges included in the purchase price and not separately stated; 6. Transportation and other charges to effect delivery of tangible personal property to the purchaser; 7. Indirect federal manufacturer's excise taxes, such as taxes on automotive vehicles, tires and floor stock; 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. "Price" or "purchase price" shall not include: 1. Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof; 2. The fair market value of property exchanged if such property is to be sold thereafter in the retailer's usual course of business. This is not limited to exchanges in Colorado. Out of state trade-ins are an allowable adjustment to the purchase price; 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. "Qualified hospital organization" means any of the following: (1) An organization that is exempt from federal income tax under section 115 or section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, but only if the organization holds a license to operate a "general hospital" for people issued pursuant to sections 25-3-101 and 25-3-102, Colorado Revised Statutes (2000), as amended, including any successor provisions to those sections, and operates a general hospital within the City of Lakewood; or (2) A corporation or trust that: (a) Is exempt from federal income tax under section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended; and (b) Owns or employs personal property or improvements that are used in the operations of one or more organizations described in paragraph (1) of this definition; and (c) Either (i) directly controls, or is controlled by, one or more organizations described in paragraph (1) of this definition, (ii) is controlled by a management organization as defined in paragraph (3) of this definition in common with one or more organizations described in paragraph (1) of this definition, or (iii) owns a hospital that is licensed to operate as a "general hospital" for people pursuant to sections 25-3-101 and 25-3-102, Colorado Revised Statutes (2000), as amended, including any successor provisions to those sections, and that is operated by an organization described in paragraph (1) of this definition; or (3) An organization that is exempt from federal income tax under section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, and which organization’s principal function is to manage the property or operations, or both, of one or more organizations described in paragraphs (1) or (2) of this definition; or (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. "Retailer" or "vendor" means any person selling, leasing or renting tangible personal property or services at retail. Retailer or vendor shall include any: 1. Auctioneer; 2. Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer; 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. "Sale" or "sale and purchase" means the conveyance or acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed, or consumed, but excludes a bona fide gift of property or services. These terms include capital leases, installment and credit sales, and property and services acquired by: 1. Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property; 2. A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services; 3. Performance of services; or 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. "Sale" or "sale and purchase" excludes: 1. A division of partnership assets among the partners according to their interests in the partnership; 2. The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all of the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed; 3. The transfer of assets of shareholders in the formation or dissolution of professional corporations; 4. The dissolution and the pro rata distribution of the corporation's assets to its stockholders; 5. The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation; 6. The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets; 7. A transfer of a partnership interest; 8. The transfer in a reorganization qualifying under Section 368(a)(1) of the Internal Revenue Code of 1954, as amended; 9. The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership; 10. The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder; and 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).
There is levied, and there shall be collected and paid a sales tax in the amount stated in Section 3.01.140 as follows: A. On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail; B. In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration of the purchase price, the fair market value of the exchanged property, provided that such exchanged property is to be sold thereafter in the usual course of the retailer's business; 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. a. Mobile Telecommunications. On or after August 1, 2002, mobile telecommunications service shall be subject to the tax imposed by this Section only if the service is provided to a customer whose place of primary use is within the City and the service originates and terminates within the City. (Reference 4 U.S.C. Sections. 116 to 126) 2. Upon 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 interstate 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; D. 1. For gas and electric service, whether furnished by municipal, public, or private corporations or enterprises, for gas and electricity furnished and sold for commercial consumption and not for resale, upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public, or private corporations or enterprises, 2. All sales and purchases of electricity, coal, wood, gas, fuel oil, or coke sold, but not for resale, to occupants of residences, whether owned, leased, or rented by said occupants, for the purpose of operating residential fixtures and appliances which provide light, heat, and power for such residences. For the purposes of this subdivision (2), "gas" includes natural, manufactured and liquefied petroleum gas; E. 1. Upon all sales of candy, soft drinks and food not defined as “food for domestic home consumption" under 7 U.S.C. Section 2012 (h), as amended, 2. Except as provided in Section 3.01.180(32) and (34), of this chapter, upon the amount paid for food and drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities; F. On the entire amount charged to any person for rooms or accommodations, or lodging services as defined in Section 3.01.020 of this chapter; G. On the purchase price paid or charged for pay television services sold, purchased, leased, rented, furnished or used; H. If the owner of an automotive vehicle for which registration, licensing or titling is required by the state pursuant to Section 40-6-137(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 on the purchase price paid or charged for such automotive vehicle; I. When the right to possession or use of any tangible personal property is granted under a lease or contract, and such transfer of possession would be taxable under this chapter if an outright sale were made, then such lease or contract shall be considered the sale of such article, and the tax shall be computed and imposed on each individual lease or contract payment as they occur as though an outright sale taxable under this chapter were occurring upon each payment. When the right to possession or use of any tangible personal property is granted under a lease or contract where the lessor or contracting party is located outside the city, and such tangible personal property is not delivered within the city by the lessor or contracting party but is picked up by the lessee or other contracting party and used within the city for a period exceeding thirty days, and such transfer of possession would be taxable under this chapter if an outright sale were made by a lessor or contracting party located within the city, then such lease or contract shall be taxed as follows: (i) a sales tax shall be imposed on the first thirty days of such lease or contract and shall be payable to the taxing jurisdiction, through the lessor or contracting party, in which such lessor or contracting party is located; and (ii) a sales tax shall be imposed on the remaining term of such lease or contract and shall be payable to the city through the lessor or contracting party. Such sales tax shall be computed and imposed on each individual lease or contract payment as they occur as though an outright sale taxable under this chapter were occurring upon each payment. The payment of the sales tax shall be made to the lessor or contracting party by the lessee or other contracting party. Except as hereinabove otherwise provided, the lessor, as trustee, shall make payment of any sales tax obligation to the city in the manner provided by Section 3.01.130; J. On the entire amount paid or charged for security system and sound system services, whether purchased or leased; K. On the entire amount paid or charged for linen services; L. On the entire amount paid or charged for warranty and maintenance services relating to tangible personal property, whether included in the cost of the tangible personal property relating thereto or sold separately; M. On the entire amount paid or charged for modified or customized computer program services; 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. 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).
The following goods and services shall be exempt from sales tax under the provisions of this chapter: 1. All sales to the United States government and to the state, its department and institutions, and the political subdivisions thereof in their governmental capacities only; 2. All sales made to charitable organizations in the conduct of their regular charitable functions and activities; 3. All sales which the city is prohibited from taking under the constitution or laws of the United States, the state, or the city's Charter; 4. All sales of cigarettes; 5. All sales of medical supplies; 6. All sales of prescription drugs and prosthetic devices for humans and animals; 7. All sales and purchases of commodities and services under the provisions of the definition for "rooms or accommodations" or "lodging services" in Section 3.01.020 to any occupant who is a permanent resident of any hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer court, mobile home, auto camp, or trailer court or park, and who enters into or has entered into a written agreement for occupancy of a room or accommodations or lodging services of a period of at least thirty consecutive days during the calendar year or preceding year; 8. All sales made to schools, other than schools held or conducted for private or corporate profit; 9. Any sale of a new or used trailer, semi-trailer, truck, truck-tractor or truck body manufactured within the city if such vehicle is purchased from the manufacturer for use exclusively outside the city or in interstate commerce and is delivered by the manufacturer to the purchaser within the city, if the purchaser drives or moves such vehicle to any point outside the city within thirty days after the date of delivery, and if the purchaser furnishes an affidavit to the manufacturer that such vehicle shall be permanently licensed and registered outside the city and shall be removed from the city within thirty days after the date of delivery; 10. Any sale of a new or used trailer, semi-trailer, truck, truck-tractor or truck body if such vehicle is purchased for use exclusively outside the city or in interstate commerce and is delivered by the manufacturer or licensed dealer to the purchaser within the city, if the purchaser drives or moves such vehicle to any point outside the city within thirty days after the date of delivery, and if the purchaser furnishes an affidavit to the seller that such vehicle shall be permanently licensed and registered outside the city and shall be removed from the city within thirty days after the date of delivery; 11. All sales of construction materials to a common carrier by rail operating in interstate or foreign commerce for use by such common carrier in construction and maintenance of its railroad tracks; 12. All sales of construction materials, if such materials are picked up by the purchaser, and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the city evidencing that a local use tax has been paid or is required to be paid; 13. The transfer of tangible personal property without consideration (other than the purchase, sale, or promotion of the transferor's product) to a vendee located outside the city for use outside the city in selling products normally sold at wholesale by the transferor; 14. The sale of tangible personal property for testing, modification, inspection, or similar type of activities in the city if the ultimate use of such property in manufacturing or similar type of activities occurs outside the city, and if the test, modification, or inspection period does not exceed ninety days; 15. All commodities which are taxed under the provisions of Article 27, Title 39 of the Colorado Revised Statutes, and all commodities which are taxed under such provisions and for which the tax is refunded, and the sale of special fuel, as defined in Section 39-27-201(8) of the Colorado Revised Statutes, used for the operation of farm vehicles when such vehicles are being used on farms and ranches; 16. Any sale of any article to a retailer or vendor of food, meals, or beverages, which article is to be furnished to a consumer or user, together with the food, meals, or beverages purchased, and if a tax is paid on the retail sale as required by Section 3.01.120(A) or (E); 17. Any sale of any container or bag to a retailer or vendor of food, meals, or beverages which container or bag is to be furnished to a consumer or user for the purpose of packaging or bagging articles of tangible personal property purchased at retail, if a separate charge is not made for the container or bag to the consumer or user, if such container or bag becomes the property of the consumer or user, together with the food, meals, or beverages purchased, and if a tax is paid on the retail sale as required by Section 3.01.120(l) or (5); 18. All transactions specified in Section 3.01.120(B) in which the fair market value of the exchanged property is excluded from the consideration or purchase price as provided in Section 3.01.120(B), and in which, because there is no additional consideration involved in the transaction, there is no purchase price within the meaning of the definition for "price" or "purchase price" as found in Section 3.01.020; 19. a. All sales of construction materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned or used by: i. The United States Government, the state, its departments and institutions, and the political subdivisions thereof in their governmental capacities only, ii. Charitable organizations in the conduct of their regular charitable functions and activities, or iii. Schools, other than schools held or conducted for private or corporate profit. b. On application by a purchaser or seller, the Finance Director shall issue to a contractor or subcontractor a certificate or certificates of exemption indicating that the contractor's or subcontractor's purchase of construction materials is for a purpose stated in paragraph (a) of this subsection and is, therefore, free from sales tax. The Finance Director shall provide forms for such application and for such certificate and shall have the authority to verify that the contractor or subcontractor is, in fact, entitled to the issuance of such certificate prior to such issuance; 20. All sales of aircraft used or purchased for use in interstate commerce by a commercial airline; 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. b. As used in paragraph (a) of this subsection with regard to food products, tangible personal property enters into the processing of such products, and, therefore, is exempt from taxation when: i. It is intended that such property become an integral or constituent part of a food product which is intended to be sold ultimately at retail for human consumption, or ii. Such property, whether or not it becomes an integral or constituent part of a food product, is a chemical, solvent, agent, mold skin casing, or other material, issued for the purpose of producing or inducing a chemical or physical change in a food product or is used for the purpose of placing a food product in a more marketable condition and is directly utilized and consumed, dissipated, or destroyed, to the extent it is rendered unfit for further use, in the processing of a food product which is intended to be sold ultimately at retail for human consumption; 22. All sales and purchases of electricity, coal, gas, fuel oil, coke, or nuclear fuel, for use in mining, refining, irrigation, construction, telecommunication services and street and railroad transportation services; 23. All sales and purchases of cattle, sheep, lambs, poultry, swine, and goats, all sales and purchases of mares and stallions for breeding purposes, all sales and purchases of live fish for stocking purposes, and all farm close-out sales; 24. All sales and purchases of feed for livestock, including horses, or poultry, all sales and purchases of seeds, and all sales and purchases of orchard trees; 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. b. To be eligible for the exemption provided for in this subsection, each vendor shall: i. Be licensed under Section 3.01.110, ii. Maintain a record of the identification number, ownership, location, and disposition of every coin-operated vending machine used by him in his operation as a vendor, and iii. Within sixty days after commencing business as such vendor, submit to the Finance Department an accurate list containing the information required under subparagraph (ii) of this paragraph and submit such list annually thereafter on January 1, commencing in 1986; 26. All sales and purchases of straw and other bedding for use in the care of livestock or poultry; 27. Forty-eight percent of the purchase price of factory-built housing, as such housing is defined in Section 24-32-703(3) of the Colorado Revised Statutes, shall be exempt from taxation under this chapter, except that the entire purchase price in any subsequent sale of a mobile home, as such vehicle is defined in Section 42-1-102(82)(b) of the Colorado Revised Statutes, after such mobile home has been subject to the payment of sales tax by virtue of Section 3.01.120(H), shall be exempt from taxation under this chapter; 28. The purchase price of electric-powered automotive vehicles, including both the original and all subsequent purchases of such vehicles, and the purchase of batteries and controls required for the operation and maintenance of such vehicles; 29. In any case in which a sales tax has been imposed under this chapter on lubricating oil used other than in automotive vehicles, the purchase thereof shall be entitled to a refund equal to the amount of the sales tax paid on that portion of the sale price thereof which is attributable to the federal excise tax imposed on the sale of such lubricating oil. The refund allowed under this subsection shall be paid by the Finance Director upon receiving evidence that the purchaser has received under Section 6425 of the Internal Revenue Code of 1954, as amended, a refund of the federal excise tax paid on the sale of such lubricating oil. The claim for a refund shall be made upon forms furnished by the Finance Department; 30. All sales and purchases of refractory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of inorganic chemicals used in the processing of vanadium-uranium ores; 31. All sales and purchases of newsprint and printer's ink for use by publishers of newspapers and commercial printers and all sales and purchases of newspapers; 32. Meals provided to employees of the places described in Section 3.01.120(E)(2) at no charge or at a reduced charge and which are considered as part of their salary, wages or income; 33. All sales of tangible personal property purchased or sold within the city if delivered outside the city to the purchaser; 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. 37. Sales made by charitable organizations under the following conditions:a. The charitable organization has been granted a City exempt license; b. No individual transaction involving a sale of tangible personal property or concessions by the charitable organization shall exceed five thousand dollars ($5,000.00); c. The funds raised by the charitable organization through such sales do not exceed $250,000.00 in a calendar year; andd. 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).
A. When a vehicle has been stored at the official police garage for a period of thirty (30) days after notice as required by Section 42-4-1804(4), C.R.S. was sent by first-class mail to the owner, if ascertained, and any lien holder, if ascertained, and no claim of ownership has been made, no right to possession thereof has been established, and no suit or action to determine possession is pending, the City Manager or his designee may dispose of such vehicle as set forth herein.B. Any vehicle appraised by the city at a value of less than two thousand dollars ($2,000) shall become the property of the official police garage in full satisfaction of the costs of recovery, towing, and/or storage for that vehicle and shall discharge the city from further responsibility in connection with the vehicle. Any vehicle valued at three hundred fifty dollars ($350) or less that becomes the property of the official police garage shall be used only for parts or scrap, and the official police garage shall not be entitled to apply for a title to the State of Colorado for any such vehicle. C. Any vehicle appraised by the city at a value of two thousand dollars ($2,000) or more may be sold by the City Manager or his designee at a public auction. The City Manager or his designee may contract with a private firm to conduct such public auction.D. All reasonable costs of recovery, towing, and/or storage, and expenses of notice and sale incurred by the city shall be recovered from the proceeds of the sale. The balance of the proceeds, if any, shall be paid into the general fund of the city.E. The City Manager or his designee shall issue a written bill of sale without warranty to the purchaser of the vehicle.F. When any vehicle is offered for sale at public auction and no bid is offered for the vehicle, the City Manager or his designee shall declare the vehicle to be sold to the city for the amount of the costs to the city for recovery, towing, storage, notice and sale of such vehicle. The vehicle shall then become the property of the city for the sole benefit and use of the city.G. There shall be no right to redemption from any sale made pursuant to the terms of this section, nor shall the city or any officer, agent or employee thereof be liable for failure to deliver such vehicle to any person other than the purchaser at such sale. (Ord. O-2012-8 § 5, 2012; Ord. O-2004-37 § 1, 2004; Ord. O-90-41 § 1 (part), 1990).