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3.01.120 Property and services taxed

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).