3.01.220 Collection of use tax
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).