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II. Imposition of Sales Tax. There is hereby imposed a County-Wide one-quarter of one percent (0.25%) sales tax on all sales
of tangible personal property at retail or the furnishing of services in Arapahoe County, as provided in Section 29-2-105(1)(d),
C.R.S., effective throughout the incorporated and unincorporated portions of Arapahoe County, subject to the following terms
and conditions:
A. Transactions Subject to the Sales Tax.
1. The tangible personal property and services taxable hereunder shall be the same as the tangible personal property and services
taxable pursuant to Section 39-26-104, C.R.S., subject to the same exemptions as those specified in Section 39-26-114, C.R.S.,
including, specifically, and not by way of limitation, the exemption for sales of food (as the term "food" is defined in Section
39-26-102(4.5), C.R.S.), as exempted from the Colorado state sales tax pursuant to Section 39-26-114(1)(a)(XX); the exemption
for vending machine sales of food, as described in Section 39-26-114(7.5), C.R.S., the exemption for purchases of machinery
and machine tools specified in Section 39-26-114(11), C.R.S.; the exemption for sales and purchases of those items listed
in Section 39-26-114(1)(a)(XXI); the exemption for occasional sales by a charitable organization, as provided in Section 39-26-114(18),
C.R.S.; the exemption for sales and purchases of farm equipment or farm equipment under lease or contract exempted from the
Colorado state sales tax, pursuant to Section 39-26-114(20), C.R.S., excepting from the definition of "farm equipment" parts
used in the repair or maintenance of farm equipment, all shipping pallets or aids paid for by a farm operation, and aircraft
designed or adapted to undertake agricultural operations; and the exemption for sales of low-emitting motor vehicles, power
sources, or parts used for converting such power sources, as specified in Section 39-26-114(22), C.R.S.
2. Such sales tax shall not apply to pesticides that are registered by the Colorado Commissioner of Agriculture for use in
the production of agricultural and livestock products, pursuant to the provisions of the "Pesticide Act" Article 9 of Title
35, C.R.S., and offered for sale by dealers licensed to sell such pesticides, pursuant to Section 35-9-115, C.R.S., notwithstanding
the removal of such pesticides from the Colorado state sales tax base, pursuant to House Bill 99-1381, enacted at the first
regular session of the Sixty-Second General Assembly.
3. Such sales tax shall not apply to the sale of construction and building materials, as the term is used in Section 29-2-109,
C.R.S., 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 County evidencing that a local use tax has been paid or is required
to be paid.
4. All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales
tax imposed by Arapahoe County when such sales meet both of the following conditions: (1) the purchaser is a non-resident
of or has his principal place of business outside of Arapahoe County, and (2) such personal property is registered or required
to be registered outside the limits of Arapahoe County under the laws of the State of Colorado.
5. Such sales tax will not be imposed upon the sa1e of tangible personal property at retail or the furnishing of services
if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory
or home rule county equal to or in excess of that sought to be imposed hereunder by Arapahoe County. A credit shall be granted
against the sales tax imposed hereunder by Arapahoe County with respect to such transaction equal in amount to the lawfully
imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule county. The
amount of the credit shall not exceed the sales tax imposed hereunder by Arapahoe County.
6. Such sales tax will not apply to the sale of food purchased with food stamps. For purposes of this section, "food" shall
have the meaning as provided in 7 U.S.C. Section 2012(g) as such section exists on October 1, 1987, or is thereafter amended.
7. Such sales tax will not apply to the sale of food purchased with funds provided by the special supplemental food program
for women, infants and children, 42 U.S.C. Section 1786. For purposes of this section, "food" shall have the same meaning
as provided in 42 U.S.C. Section 1786 as such section exists on October 1, 1987, or is thereafter amended.
B. Determination of Place at Which Sales are Consummated. For the purposes of this Resolution, all retail sales shall be considered
consummated at the place of business of the retailer unless the tangible personal property sold is delivered by the retailer
or his agent to a destination outside the limits of Arapahoe County or to a common carrier for delivery to a destination outside
the limits of Arapahoe County. The gross receipts from such sales shall include delivery charges when such charges are subject
to the Colorado state sales and use tax imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery
is made. In the event a retailer has no permanent place of business in Arapahoe County, or has more than one place of business,
the place or places at which the retail sales are consummated for the purpose of a sales tax imposed by this Resolution shall
be determined by the provisions of Article 26 of Title 39, C.R.S., and by rules and regulations promulgated by the Department
of Revenue. The amount subject to the sales tax imposed hereunder shall not include any Colorado state sales or use tax imposed
by Article 26 of Title 39, C.R.S.
C. Collection, Administration, and Enforcement. The sales tax imposed hereunder shall be collected, administered and enforced
by the Executive Director of the Colorado Department of Revenue ("Executive Director") in the same manner as the collection,
administration and enforcement of the Colorado state sales tax. The provisions of Article 26 of Title 39, C.R.S., and all
rules and regulations promulgated thereunder by the Executive Director shall govern the collection, administration, and enforcement
of the sales tax imposed hereunder. Distribution of all sales tax collected by the Executive Director, pursuant to this Resolution,
shall be to Arapahoe County.
D. Vendor's Fee. At the time of making a monthly return of the sales taxes required by this Resolution, every retailer shall
be entitled to withhold a vendor's fee in the amount, as authorized by state law, of the sales tax remitted to cover the retailer's
expenses in the collection and remittance of said taxes. If any retailer is delinquent in remitting said taxes, other than
in unusual circumstances shown to the satisfaction of the Executive Director of the Department of Revenue of the State of
Colorado (the "Executive Director"), the retailer shall not retain any amounts to cover his expenses in collecting and remitting
said taxes. If any retailer, during any reporting period, shall collect as a tax an amount in excess of one percent of the
total taxable sales, the retailer shall remit to the Executive Director the full amount of the tax herein imposed and also
the full amount of said excess.
E. Application of Section 29-2-108, C.R.S. The 6.9% limitation on amount of sales tax provided for in Section 29-2-108, C.R.S., shall be exceeded by 0.80% in the City
of Aurora; and by 0.05% in the Cities of Cherry Hills Village, Columbine Valley and Littleton; and by 0.55% in the Cities
of Englewood, Glendale and Sheridan. The County sales tax does not exceed the 1% rate permitted by Section 29-2-108, C.R.S.
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