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3.01.140 Sales tax base-Schedule of sales tax

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).