|
I. General Provisions
A. Purpose. The purpose of this Resolution is, upon the approval of a majority of registered electors voting on such proposal, to impose
a sales tax of one quarter of one percent (0.25%) upon the sale at retail of tangible personal property and the furnishing
of certain services in the County, and to impose a use tax of one quarter of one percent (0.25%) for the privilege of use
or consuming in the County any construction and building materials purchased at retail, and for the privilege of storing,
using or consuming in the County any motor and other vehicles, purchased at retail on which registration is required, all
in accordance with the provisions of Article 2 of Title 29, C.R.S., which provisions are incorporated herein by this reference. The sales and use tax shall become effective on January 1, 2004 and cease at 11:59 p.m. on December 31, 2023.
B. Statutory Definitions Incorporated. For purposes of this Resolution, the definitions of the words contained herein shall be as defined in Sections 39-26-102
and 39-26-201, C.R.S., which definitions are incorporated herein by this reference.
|
|