CHAPTER 5
FINANCES

ARTICLE 3
NORTHGLENN SALES AND USE TAX CODE

Section 5-3-1. Title. This Article shall be known as, and cited as, the "Colorado Municipal Model Sales and Use Tax Ordinance."

[Source: Ord. 1037, 1991]

Section 5-3-2. Legislative Intent. This Municipal Model Sales Tax Code is intended to standardize municipal sales and use tax practices for the convenience of taxpayers, the business community and home rule municipalities while retaining the essential flexibility which home rule municipalities enjoy pursuant to Article XX of the Colorado Constitution.

[Source: Ord. 1037, 1991]

Section 5-3-3. RATE: Imposition, Collection, Distribution.

(a)

Sales Tax: A sales tax rate of four percent (4%) is hereby levied upon all sales of tangible personal property and services specified in Section 5-3-5, with the exception of food for domestic home consumption as defined in Section 5-3-4(a)(27). A sales tax rate of three percent (3%) is levied upon all sales of food for domestic home consumption. All sales from retail, unless otherwise exempt, are subject to the sales tax. The vendor must collect the tax from the purchaser. For accommodation services less than thirty consecutive (30) days, the tax rate levied shall be five percent (5%).

(b)

Use Tax: There is hereby imposed and shall be collected from every person in the City a use tax for the privilege of storing, using, distribution, or consuming in the City any articles of tangible personal property or taxable services purchased, leased or rented from sources inside or outside the City, on which the City sales tax has not been paid. Except as provided in this subparagraph, a use tax rate of four percent (4%) is levied upon all tangible personable property items or taxable services, other than food for domestic home consumption as defined in Section 5-3-24(a)(27), on which the City sales tax was not paid. A use tax rate of three percent (3%) is levied upon food for domestic home consumption.

(c)

Imposition and Collection: The taxes specified in this section are imposed upon the purchaser. Any seller engaged in business in the City shall collect the tax and remit it to the City pursuant to the tax rates set forth in Sections 5-3-3(a) & (b).

(d)

The tax imposed in this Section shall continue to be levied and collected until amended or repealed by ordinance.

(e)

The tax imposed in this Code shall be in addition to all other taxes imposed by law.

(f)

Tax as a Separate and Distinct Item: Except as provided in Section 5-3-3(g), retailers shall add the tax imposed hereby, or the average equivalent thereof, to the purchase price or charge of the item or service, and provide the customer with a receipt that shows the tax charged as a separate and distinct charge, 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.

(g)

Tax Included in Selling Price: Any retailer selling malt, vinous or spirituous liquors by the drink may include in his sales price the tax levied under this ordinance; provided, that no such retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer. The tax rate set forth in subsections 5-3-3 (a) & (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, nor shall the use of rate set forth in subsections 5-3-3 (a) & (b) of this section release such retailer from liability for payment of the full amount of the tax levied by this ordinance.

[Source: Ord. 1037, 1991; 1322, 2003; 1586, 2011]

Section 5-3-4. General Terms, Distinction, Words and Phrases Defined.

(a)

Definitions. When not clearly otherwise indicated by the context, the following terms, words, and phrases as used in the Code shall have the following meanings:

(1)

"Access Services" means the services furnished by a local exchange company to its customers who provide telecommunications services which allow them to provide such telecommunications services.

(2)

"Accommodation" means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, inn, bed and breakfast residence, apartment hotel, lodging house, motor hotel, guest house, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or similar establishment, for a period of less than thirty days under any concession, permit, right of access, license to use, or other agreement, or otherwise.

(3)

"Adjusted Gross Sales and Services" means gross sales and services with the addition of;

(i)

Cost of goods purchased tax free by taxpayer and taken from his stock and used or consumed by him personally or used by him in the rendering of a service.

(ii)

Collection, during the current taxable period, of bad debts that had, during a previous taxable period, been deducted from adjusted gross sales and services.

(4)

"Auction Sale" means any sale where tangible personal property is sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner of such property or is in fact the owner thereof.

(5)

"Automotive Vehicle" means any vehicle or device in, upon, or by which any person or property is or may be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the air. Automotive vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks.

(6)

"Business" means all activities engaged in or caused to be engaged in with the object of gain, benefit or advantage, direct or indirect.

(7)

"Capital Expenditure" as used in this ordinance means an expenditure made by the City of Northglenn for the purpose of providing a permanent addition or improvement to property of the City made with the expectation of existence for an indefinite period. The term furthermore includes those expenditures for that category of items which, when privately owned, are treated as depreciable by the United States Internal Revenue Service for income tax purposes, including but not limited to, the purchase of major equipment and motor vehicles.

(8)

"Charitable Organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provisions of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office.

(9)

"City or Town" means the municipality of the City of Northglenn.

(10)

"City Council" means the elected legislative body of the City of Northglenn.

(11)

"City Manager" or "Manager" means the City Manager of the City of Northglenn or any duly authorized agent or representative acting in his stead or behalf.

(12)

"Code" means the Sales and Use Tax Code of the City of Northglenn or any of the adopted Codes of the City of Northglenn as the context indicates.

(13)

"Coin-Operated Laundry Equipment" means equipment, operated by use of currency or token , normally used to provide the service of cleaning and drying of clothing and other apparel.

(14)

"Construction Materials" means tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a completed structure or project including public and private improvements. Construction materials include, but are not limited to, such things as; asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other landscaping materials, wall board, wall coping, wallpaper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a completed structure or project are not construction materials.

(15)

"Consumer" means (A) any individual person or (B) persons engaged in business in the City who uses, stores, distributes or otherwise consumes in the City tangible personal property or taxable services purchased from sources inside or outside the City.

(16)

"Consumption" means the act or process of consuming; it includes waste, destruction, or use. Consumption is the normal use of property for the purpose for which it was intended.

(17)

"Department of Finance" or "Department" means the Department of Finance of the City of Northglenn, of which the Sales and Use Tax Division is a part.

(18)

"Distinction Between Sales and Use Tax" The primary distinction between the Sales Tax and Use Tax is that the Sales Tax is collected by persons engaged in business in the City from the purchaser or consumer and such person pays the tax to the City, while in the absence of that tax charge, then the Use Tax is levied directly upon the person who purchases the commodities or services and uses the same in Northglenn, which person must make remittance of the tax, together with returns showing the purchase and the use of articles which are subject to the tax, directly to the City of Northglenn.

Provided, that in accordance with the Sales and Use Tax Code any person engaged in business in the City of Northglenn and making sales, even though not maintaining an office in the City, of property or services subject to the Use Tax, must collect and remit the Use Tax on such sales in like manner as Northglenn persons collect and remit the Sales Tax.

The Sales and Use Tax are complements to each other and together provide a uniform tax on the sales, purchase, use, storage, distribution or consumption of all tangible personal property and taxable services purchased, leased or rented at retail as herein defined.

(19)

"Distribution" means the act of distributing any article of tangible personal property purchased at retail for use or consumption, which may include, but not be limited to, the distribution of advertising gifts, shoppers' guides, catalogues, directories, or other property given as prizes, premiums, or for goodwill or in conjunction with the sales of other commodities or services.

(20)

"Drugs Dispensed in Accordance With a Prescription" means drugs dispensed in accordance with any order in writing, dated and signed by a licensee practitioner of the healing arts, or given orally by a practitioner, and immediately reduced to writing specifying the name and address of the person for whom the medicine, drug or poison is offered and directions, if any, to be placed on the label.

(21)

"Engaged in Business in the City" means performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the City. Engaged in business in the City includes, but is not limited to, any one of the following activities by a person:

(i)

Directly, indirectly, or by a subsidiary maintains a building store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction;

(ii)

Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to solicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons;

(iii)

Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;

(iv)

Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or

(v)

Makes more than one delivery into the taxing jurisdiction within a twelve month period.

(22)

"Excess Tax" means that amount of tax collected during a reporting period that is in excess of four percent (4%) of City net taxable sales and services other than food for domestic home consumption (which is taxed at three and one-half percent (3.5%), and which excessive collection must be remitted to the City using the method prescribed in Section 5-3-15.

(23)

"Exemptions" means those deductions from adjusted gross sales and services in order to arrive at a taxable base, which exemptions may include exempt transactions (in whole or in part), sales or purchase of exempt commodities, articles or services, or sale to exempt "persons" who may either be exempt on their direct purchase or exempt on the type of commodity, articles or services purchased, all as set forth in Section 5-3-6 herein.

(24)

"Exempt Commercial Packaging Materials" means containers, labels and shipping cases by a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions:

(i)

is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product;

(ii)

is transferred by said person along with and as a part of the finished product to the purchaser; and

(iii)

is not returnable to said person for reuse.

(25)

"Farm Closeout Sale" means full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned.

(26)

"Finance Director" or "Director" means the Finance Director of the City of Northglenn or such other person designated by the municipality; "Finance Director" shall also include such person's designee.

(27)

"Food" means food for domestic home consumption as defined in 7 U.S.C. Section 2012(g) as amended, for purposes of the federal food stamp program as defined in 7 U.S.C. Section 2012(h), as amended, except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow food; prepared salads and salad bars; cold sandwiches; deli trays; and food or drink vended by or through machines or non-coin operated coin-collecting food and snack devices on behalf of a vendor.

(28)

"Fuel" means gas, electricity, nuclear, steam, coal, wood, fuel oil or coke.

(29)

"Gross Sales and Service" or "Gross Taxable Sales" means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal property or services.

(30)

"License" means a City of Northglenn Sales and Use Tax License.

(31)

"Linen Services" means services involving provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers.

(32)

"Medical Supplies" means drugs, prosthetic medical and dental appliances, and special beds for patients with neuromuscular or similar debilitating ailments, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs, and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. This exemption excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded.

(33)

"Mobile Machinery and Self-Propelled Construction Equipment" means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo but which have been redesigned or modified by the mounting thereon of special equipment or machinery, and which may be only incidentally operated or moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly used in the construction, maintenance, and repair of roadways, the drilling of wells and the digging of ditches.

(34)

"Newspaper" means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term newspaper does not include magazines, trade publications or journals, credit bulletins, advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books.

(35)

"Net Taxable Sales and Services" means adjusted gross sales and services less authorized "exemptions" therefrom.

(36)

"Notice" all notices required to be given under the provisions of this Code shall be in writing and given personally or by mail in which event notice shall be sufficient for the purpose of this Code unless context indicates otherwise, if mailed postpaid by certified or registered mail to the addressee's last known address as shown on the City's tax records or the property tax records of any county wherein the taxpayer owns property taxable under the general property tax laws of the State of Colorado.

(37)

"Pay Television" shall include, but not be limited to cable, microwave or other television service for which a charge is imposed.

(38)

"Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in the fiduciary or representative capacity, whether appointed by court or otherwise or any group or combination acting as a unit.

(39)

"Prepared Food or Food for Immediate Consumption" means food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drug stores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carry out shops and other places of business at which prepared food or drink, prepared salads in salad bars, cold sandwiches, deli trays are regularly sold, including sales from grocery stores and delicatessens, from pushcarts, motor vehicles and other mobile facilities and vending machines.

(40)

"Preprinted Newspaper Supplements" shall mean inserts, attachments or supplements circulated in newspapers that:

(i)

are primarily devoted to advertising;

(ii)

the distribution, insertion, or attachment of which is commonly paid for by the advertiser.

(41)

"Prescription Drugs for Animals" means drugs dispensed in accordance with any order in writing, dated and signed by a practitioner, or given orally by a practitioner, specifying the animal for which the medicine or drug is offered and directions, if any, to be placed on the label.

(42)

"Price" or "Purchase Price" means the price to the consumer, exclusive of any direct tax imposed by the federal government or by this article, and in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange, if:

(i)

Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or

(ii)

Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to licensing, registration or certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft and aircraft. Any money or other consideration paid over and above the value of the exchanged property is subject to tax.

"Price" or "Purchase Price" includes:

(i)

The amount of money received or due in cash and credits.

(ii)

Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business.

(iii)

Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange.

(iv)

The total price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless the amount added to the purchase price is included in the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price on the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase price.

(v)

Installation, delivery and wheeling-in charges included in the purchase price and not separately stated.

(vi)

Transportation and other charges to effect delivery of tangible personal property to the purchaser.

(vii)

Indirect federal manufacturers' excise taxes, such as taxes on automobiles, tires and floor stock.

(viii)

The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all materials used, labor and service performed and the profit thereon.

"Price" or "Purchase Price" shall not include:

(i)

Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof.

(ii)

The fair market value of property exchanged if such property is to be sold thereafter in the retailers usual course of business. This is not limited to exchanges in Colorado. Out-of-state trade-ins are an allowable adjustment to the purchase price.

(iii)

Discounts from the original price if such discount and the corresponding decrease in sales tax due is actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales.

(43)

"Private Communications Service" means telecommunication services furnished to a subscriber which entitles the subscriber to exclusive or priority use of any communication channel or group of channels, or to the exclusive or priority use of any interstate intercommunication system for the subscriber's stations.

(44)

"Prosthetic Devices" means any artificial limb, part, device or appliance for human use which aids or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular individual, and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories.

(45)

"Purchase" or "Sale" or "Sale and Purchase" shall mean and transaction whereby a person, in exchange for a valuable consideration such as money or its equivalent, property, or the rendering of a service, effects any of these things:

(i)

Transfers, or agrees to transfer, either conditionally or absolutely, or title or possession or both title and possession, all or part of his/her interest, or the interest of any other for whom he/she is acting as agent, any tangible personal property, as defined, to any other person; or,

(ii)

Leases, rents, or grants a license to use (including royalty agreements), or agrees to lease, rent, or grant a license to use (including royalty agreements), tangible personal property, as defined, for use, storage, distribution, or consumption to any person for any length of time; or

(iii)

Performs or furnishes, or agrees to perform or furnish, or contracts to have another perform or furnish any service taxable under this act for any other person.

Regardless of whether the transaction is absolute or conditional, it shall be considered a "sale" if it results in title or possession, or both, being transferred by the seller to a buyer, for any length of time whatsoever or for any "use" as defined, whatsoever, and shall additionally be considered a "sale" regardless that title or actual possession remains at all times with the owner of the property as set forth in Section 5-3-5 (c)(7) and elsewhere herein.

Hourly, daily, weekly, monthly, or any term rentals or leases are considered sales under the Northglenn Sales and Use Tax Code.

(iv)

Barter or exchange for other property or services including coupons.

The terms "Purchase" and "Sale" do not include:

(i)

A division of partnership assets among the partners according to their interests in the partnership.

(ii)

The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed.

(iii)

The transfer of assets of shareholders in the formation or dissolution of professional corporations.

(iv)

The dissolution and the pro rata distribution of the corporation's assets to its stockholders.

(v)

A transfer of a partnership interest.

(vi)

The transfer in a reorganization qualifying under section 368(a)(1) of the Internal Revenue Code of 1954," as amended.

(vii)

The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership.

(viii)

The repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder.

(ix)

The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation.

(x)

The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets.

(xi)

The transfer of assets between parent and closely held subsidiary corporations, or between subsidiary corporations closely held by the same parent corporation, or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this article was paid by the transfer or corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this paragraph (xi) shall constitute a sale. For the purposes of this paragraph (xi), a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent of the total number of shares of all other classes of stock.

(46)

"Purchaser" or "Consumer" means any person to whom taxable service has been rendered or who shall have leased, rented or purchased at retail, taxable services or tangible personal property which is purchased, delivered, used, stored, distributed or consumed in the City upon which a tax is imposed hereby.

(47)

"Recreation Services" means all services relating to athletic or entertainment participation events including but not limited to pool, golf, billiards, skating, tennis, bowling, health/athletic club memberships, coin operated amusement devices, video games and video club memberships.

(48)

"Resident" means, for the purposes of the taxation provisions herein, a person who resides or maintains his domicile within the City of Northglenn or who maintains one or more places of business within the City at the time of a taxable transaction as defined herein.

A person may have dual residency, or other places of residence or domicile, or place of business outside the City prior to, during or after the occurrence of the taxable transaction and be a "resident" according to the terms of this definition.

(49)

"Retail Sale" means all sales except wholesale sales.

(50)

"Retailer" or "Vendor" means any person selling, leasing or renting tangible personal property or services at retail. Retailer shall include any:

(i)

Auctioneer.

(ii)

Salesperson, representative, peddler or canvasser who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer.

(iii)

Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift donation or that the proceeds are to be used for charitable or governmental purposes.

(51)

"Return" means the sales and use tax reporting form used to report sales and use tax.

(52)

"Room" means a regular sleeping room or unit which is a part of a hotel, apartment hotel, inn, lodging house, guest house, motor hotel, mobile home, dude ranch or guest ranch for which a charge is made for its use. A regular "meeting room" shall be exempt from taxation under this section of the ordinance.

(53)

"Sales Tax" means the tax to be collected and remitted by a retailer on sales taxed under this Code.

(54)

"Security System Services" means electronic security system services. Such term does not include non-electronic security services such as consulting or human or guard dog patrol services.

(55)

"Sound System Services" means sound system services involving provision of broadcast or pre-recorded audio programming to a building or portion thereof. Such term does not include installation of sound systems where the entire system becomes the property of the building owner or the sound system service is for presentation of live performances.

(56)

"Special Accounting Basis" or "Estimated Percentage Basis" means the permission to pay or satisfy in full City sales or use tax liability on a percentage of gross sales or gross purchases, and which is granted to facilitate tax reporting to qualified consumers or vendors upon petition to the Director of Finance or his agent on basis prescribed in Section 5-3-17 and elsewhere herein.

(57)

"Special Event" means any sales event, taking place at a single location for a limited period of time not to exceed three (3) days, which includes three (3) or more vendors

(58)

"Storage" means any keeping or retention of, or exercise or dominion or control over, or possession, for any length of time, of tangible personal property when leased, rented or purchased at retail from sources either within or without the City from any person or vendor.

(59)

"Tangible Personal Property" or "Personal Property" mean corporal personal property.

(60)

"Tax" means the use tax due from a consumer or the sales tax due from a retailer or the sum of both due from a retailer who also consumes.

(61)

"Tax Deficiency" means any amount of tax that is not reported or not paid on or before the due date.

(62)

"Taxable Sales" means gross sales less any exemptions and deductions specified in this Code.

(63)

"Taxable Services" means services subject to tax pursuant to this Code.

(64)

"Taxpayer" means any person obligated to collect and/or pay tax under the terms of this Code.

(65)

"Telecommunications Service" means the transmission of any two-way interactive electromagnetic communications including but not limited to voice, image, data and any other information, by the use of any means but not limited to wire, cable, fiber optical cable, microwave, radio wave or any combination of such media. "Telecommunications service" includes but is not limited to basic local exchange telephone service, toll telephone service and teletypewriter service, including but not limited to residential and business service, directory assistance, cellular mobile telephone or telecommunication service, specialized mobile radio and two-way pagers and paging service, including any form of mobile two-way communication. "Telecommunication services" does not include separately stated nontransmission services which constitute computer processing applications used to act on the information to be transmitted.

(66)

"Therapeutic Device" means devices, appliances or related accessories that are sold to correct or treat a human physical disability or surgically created abnormality; if such device, appliance or related accessory has a retail value of more than one hundred dollars, it must be sold in accordance with a written recommendation from a licensed doctor to qualify as a "therapeutic device" for purposes of this Code.

(67)

"Total Tax Liability" means the total of all tax, penalties or interest owed by a taxpayer and shall include sales tax collected in excess of such tax computed on total sales.

(68)

"Use" means the exercise, for any length of time, by any person within the City of any right, power or dominion over tangible personal property when rented leased or purchased at retail from sources either within or without the City from any person or vendor.

(69)

"Use Tax" means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the City.

(70)

"Vendor's Fee" or "Retainage" means the percent of total City sales and use tax collected which is authorized to be retained by the licensed vendor to recompense him for his expenses of collecting and remitting the City sales and use tax on his sales to the various purchasers or consumers. Consumers filing a City use tax report are not entitled to the Vendor's fee.

(71)

"WATTS/800 Service" means any outbound or inbound interstate wide area telecommunications service or other similar service which entitles the subscriber, upon payment of a periodic charge, based upon a flat amount and/or usage, to make or receive a large volume of telephonic communications to or from persons having telephone or radio telephone stations in specified areas which are outside the telephone system area in which the subscriber's station is located.

(72)

"Wholesale Sale" means sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to non-licensed retailers are not wholesale sales.

(73)

"Wholesaler" means any person selling to retailers, jobbers, dealers or other wholesalers for resale and not for storage, use, consumption or distribution.

[Source: Ord. 1037, 1991; 1225, 1999; 1322, 2003]

Section 5-3-5. Taxable Transactions, Commodities and Services.

(a)

It shall be a violation of this Code for any seller to fail to collect or any purchaser to fail to pay a tax levied by this Code and on sales on which exemption is disputed.

(b)

Should a dispute arise between the purchaser and seller as to whether or not any such sale is exempt from taxation hereunder, nevertheless, the seller shall collect and the purchaser shall pay such tax. The purchaser thereafter may apply to the Director of Finance for a refund of such taxes paid as provided herein.

(c)

The sales tax levied by Section 5-3-5 shall apply to the price of the following:

(1)

Tangible Personal Property. Tangible personal property that is sold, leased or rented whether or not such property has been included in a previous taxable transaction.

(2)

Telecommunication Service. Telecommunication services except carrier access services and interstate or international private communications service, for all international, interstate and intrastate telecommunications service originating from or received on telecommunications equipment in the City if the charge for the service is billed to an apparatus, telephone or account in this City, without regard to where the bill for such services is actually received. If a taxpayer presents to the City written proof of double taxation of said telecommunication services, the City shall credit against the tax accruing under this article the amount of tax actually paid by the taxpayer to the other taxing entity. If the tax accruing under this article exceeds the amount of the tax actually paid by the taxpayer to the other taxing entity, the taxpayer shall pay the difference to the City. The credit provided for in this section shall not be allowed if the tax actually paid by the taxpayer to the other taxing entity was not by law required to be paid.

(i)

Telecommunications services sold for resale to other persons for purposes of providing telecommunications services to the final end user will not be subject to the sales tax.

(3)

Installation in the City of equipment required to receive or transmit telecommunications service.

(4)

Employee Meals. Meals sold to employees, except that meals which are sold to employees at a reduced charge and which are considered part of the employee's salary, wages or income shall be exempt from taxation under this section.

(5)

Fuel. Fuel furnished for domestic, commercial or industrial consumption.

(6)

Pay Television.

(7)

Personal Property Rental with Operator Thereof. The furnishing of tangible personal property, together with the services of an operator thereof, for any person, shall be taxable hereunder as rental of such personal property, irrespective of the fact that during all times that the said property is so furnished, the control of the operation of the same remains in the person so providing the said property.

(8)

Security and Sound Systems. Security systems and sound system services, including monitoring, whether purchased or leased.

(9)

Linen Services.

(10)

Accommodation Services. The furnishing of rooms or accommodations in any hotel, apartment hotel, guesthouse, guest ranch, mobile home, auto camp, trailer court, or park, or any other place furnishing rooms and accommodations is a taxable sale. The Northglenn Accommodations Tax is imposed upon the transaction of furnishing rooms or accommodations where the rental period is for a term less than thirty (30) consecutive days.

Pursuant to the exemption in Section 5-3-6(d)(8), the exempt institutions noted in Section 5-3-6(d)(7) are immune from the City Accommodation Tax.

(11)

Vending Machines. Coin operated devices that dispense tangible personal property.

(12)

Prepared Food or Food for Immediate Consumption.

(13)

Food.

(14)

Automotive Vehicles. Automotive vehicles sold or leased to a resident or business of this City, except any vehicle subjected to the use tax provided herein.

Automotive vehicle dealers who are licensed under the Code may deduct on the sales tax return the value of merchandise taken in trade when such merchandise is to be resold in the usual course of the dealer's business. This provision applies only to licensed dealers within the State of Colorado. If automobiles are exchanged or traded between individuals who are not licensed or engaged in the business of selling automobiles in the City and in the State of Colorado, then the retail value of each automobile is the purchase price on which sales and use tax shall be paid by each owner.

Any resident of Northglenn who purchases a motor vehicle, trailer, semi-trailer, etc., whether new or used, outside of the City for use within the City must pay the City use tax on the purchase price of any vehicle upon registration of the said vehicle in Adams County. Any resident who registers a vehicle at an address other than his/her principal residence or place of business within Northglenn for the purpose of evading the sales or use tax shall be considered in violation of the Code and subject to the penalties set forth herein.

The registration of an automotive vehicle by any resident of the City will be construed as prima facie evidence of use and will constitute a taxable transaction, even though there is no immediate use of that vehicle inside the City, or the claim is made that there will be no use inside the City of such vehicle. Initial registration of the motor vehicle inside of Northglenn will also constitute a taxable use and the tax will be due.

Any resident of Northglenn who registers any automotive vehicle in the City and intends to use that vehicle subsequently in interstate commerce shall be subject to tax to the same extent as any other resident.

Any resident of Northglenn who may not have dual residency both within and without the City who registers any automotive vehicle in the City must pay the tax on the full amount of its taxable purchase price. There will not be an allowance or pro-ration made for that vehicle's percentage use within and without the City.

Vehicles purchased by non-residents and legally registered outside of the City are exempt, except that vehicles registered outside of the City and owned by non-exempt persons are subject to the use tax when garaged or used for business in Northglenn.

The exchange of three or more vehicles of the same type by any person in any calendar year in transactions subject to the provisions of this Code shall be prima facie evidence that such person is engaged in the business of selling vehicles and is hereby required to license to engage in such activity.

(15)

Goods Sold Through a Vending Machine. Articles of tangible personal property vended through coin-operated vending machines are subject to the Northglenn sales tax. The owner, operator, or person selling tangible personal property through vending machines may elect to pay the sales tax on gross receipts or the sales tax may be incorporated into the selling price. Regardless that a vendor's total gross sales consist of a number of sale transactions, each of which has a retail price of less than the minimum taxable sale, the tax must be computed on the total sale or retail price of all such transactions.

(16)

Bad Debts Collection. On the amount of collection, during the current taxable period, of bad debts that had, during a previous taxable period, been deducted from gross taxable sales.

(17)

Bowling Alleys. On the full amount charged for the utilization, lease or rental of bowling alleys and pinsetters for bowling balls and for shoes rented or sold. Bowling by the "line" is taxable in full as a rental, as described above. The tax is to be charged to the customer on such "line" charges.

(18)

Tax Must be Collected Notwithstanding Sale Made Outside City. Every vendor required or permitted to collect the tax shall collect the tax imposed by the provisions of this Code notwithstanding the following, if the property purchased is intended to be brought into the City for use, storage, or consumption in the City;

(i)

That the purchaser's order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the vendor at a point outside of the City as a result of solicitation by the vendor through the medium of a catalogue or other written advertisement, or by any other means; or

(ii)

That the purchaser's order or contract of sale was made or closed by acceptance or approval outside of the City or before said tangible personal property enters the City; or

(iii)

That the purchaser's order or contract of sale provides that said property shall be, or it is in fact, procured or manufactured at a point outside the City, and shipped directly to the purchaser from a point of origin; or

(iv)

That said property is mailed to the purchaser in the City from a point outside the City or delivered to a carrier at a point outside the City, F.O.B., or otherwise, and directed to the purchaser in the City, regardless of whether the cost of transportation is paid by the vendor or by the purchaser; or

(v)

That said property is delivered directly to the purchaser at a point outside the City.

(19)

Coin-Operated Laundry Equipment. On the full amount charged for the utilization, lease or rental of coin-operated laundry equipment used in laundromats, apartments and other multi-family dwelling units.

(d)

The use tax levied by Section 5-3-5 shall apply to the price of the following:

(1)

Tangible personal property for use without previous payment of the sales tax and used, stored or consumed inside the City either personally or in conjunction with the rendering of a service.

(2)

Tangible personal property purchased at wholesale or component parts purchased for manufacture which are subsequently used by the taxpayer, either personally or in the business.

(3)

Taxable services purchased without previous payment of the sales tax.

(4)

The cost of meals given without charge to employees or others.

(5)

Automotive vehicles required to be registered at an address inside the City on which a municipal sales tax has not been paid. The County Clerk of the county in which the registration occurs is authorized to collect such tax for the City prior to or at the time of registration.

(i)

The determination of vehicle registration requirements for individuals shall be the same as for the determination of residency for voter registration purposes.

(ii)

The determination of vehicle registration requirements for automotive vehicles which are owned by a business and operated primarily for business purposes shall be based on the address from which such motor vehicles are principally operated and maintained.

(6)

Construction or building materials which are used or consumed within the City and upon which a sales or use tax has not been paid.

[Source: Ord. 1037, 1991; 1225, 1999; 1322, 2003]

Section 5-3-6. Exempt Transactions, Commodities and Persons.

(a)

It shall be a violation of this Code for any seller to fail to collect, or any purchaser to fail to pay a tax levied by this Code, and on sales on which exemption is disputed.

(b)

Should a dispute arise between the purchaser and seller as to whether or not any such sale is exempt from taxation hereunder, nevertheless, the seller shall collect and the purchaser shall pay such tax. The purchaser thereafter may apply to the Director of Finance for a refund of such taxes paid as provided herein.

(c)

The purchase and sale of articles of tangible personal property not otherwise exempt are subject to the sales or use tax imposed herein as well as those specific services cited as taxable in Section 5-3-5. The list of exempt commodities or articles cannot be increased by implication or similarity. In all cases, the burden of proof is upon the taxpayer to establish that a sale is tax exempt.

(d)

Exempt from the imposition of the Northglenn Sales, Use or Accommodations Taxes, or any combination thereof, as the context sets forth are the following:

(1)

Non-Taxable Service Sales. The amount equal to the consideration received for labor or service sold, if the consideration for such services are separately stated from the consideration received for the tangible personal property in the retail sale, or that proportionate percentage approved by the Director of Finance of the City on combined sales of services and tangible personal property, that is deductible as the service labor portion of that total sale, or the total amount paid on the sale or purchase of exclusively non-taxable services.

(2)

Sales for Taxable Resale (Wholesale) - Component Parts. The purchase price paid or charged on the sales to and purchase of tangible personal property by a person engaged in manufacturing or compounding for use, profit or sale, shall be deemed a wholesale sale when it meets all of the following conditions:

(i)

Is actually and factually transformed by the process of manufacture.

(ii)

Becomes by the manufacturing processes a necessary and recognizable ingredient, component and constituent part of the finished product; and

(iii)

Its physical presence in the finished product is essential to the use thereof in the hands of the ultimate consumer.

(3)

Exempt Commercial Packaging Materials as defined herein.

(4)

Sales for Taxable Resale (Wholesale) - Newsprint, Printer's Ink. The sales to and purchases of newsprint and printer's ink for use by publishers of newspapers and commercial printers shall be deemed to be wholesale sales.

(5)

Sales for Taxable Resale (Wholesale) - to Other Licensed Retailers. The sale by wholesalers or retailers to a licensed retailer, jobber, dealer or other wholesaler for purposes of taxable resale, and not for the retailer's, jobber's, dealer's or wholesaler's own consumption, use, storage or distribution shall be deemed to be wholesale sales.

(6)

Interstate Commerce Sales - Shipments Out of State. The sales of tangible personal property shall be exempted from the operation of this Code if both the following conditions exist:

(i)

The sales are to those who reside or do business outside the state; and

(ii)

The articles purchased are to be delivered to the purchaser outside the state by common, contract, or commercial carrier, who is employed to effect delivery by the seller, or by the conveyance of the seller, or by mail, provided however, that the article so purchase and so delivered is to be used, stored, distributed or consumed outside the state. (Refer to Subsection 5-3-6(d)(23).)

Where the sale of personal property involves the attachment or installation of such property to personal property owned by the purchaser, delivery shall be deemed to occur at the point of such attachment or installation.

(7)

Sales to the Federal Government, the State and its Subdivisions. The purchase price paid or charged on direct sales to and direct purchases by the United States Government; to the State of Colorado its departments or institutions and the political subdivisions thereof, including the City of Northglenn, in their governmental functions and activities only.

(8)

Sales to Religious, Charitable and Quasi-Governmental Organizations. The purchase price paid or charged on direct sales to and direct purchases by religious, charitable and quasi-governmental corporations, in the conduct of their regular religious, charitable and quasi-governmental capacities only, provided that the said organizations and corporations have applied for, been assigned and do furnish to the vendor their City of Northglenn Exempt Institute License number. In the event no such City Exempt number is furnished, the vendor is to charge the tax.

(8.5)

Sales by Religious, Charitable and Quasi-Governmental Organizations. The purchase price paid or charged by religious, charitable and quasi-governmental corporations at fund-raising events, providing that said religious, charitable and quasi-governmental corporations have applied for and have been assigned a City of Northglenn exempt institute license. In the event no such city exempt license has been issued, the religious, charitable and quasi-governmental corporations are to charge the tax. Sales conducted by or for outside vendors where the religious, charitable and quasi-governmental corporations share in any portion of the purchase price are not exempt, as it is the express intent of this provision that the exemption apply to the occasional bake and craft sales events.

(9)

Sale of Gasoline. The purchase price paid or charged on commodities or motor fuel which has accrued or has been paid the motor fuel tax prescribed by the Colorado Motor Fuel Tax Law of 1933.

(10)

The Sale or Purchase of Cigarettes.

(11)

Bad Debts Charged Off. The amount of gross sales which are represented by account not secured by conditional sale contract or chattel mortgage and which are found to be worthless and are actually and properly charged off as bad debts for the purpose of the income tax imposed by the laws of the State of Colorado may be credited upon a subsequent payment of the tax herein. However, if any such accounts are hereafter collected by the taxpayer, the tax shall be paid upon the amount so collected. Provided, such credit shall not be allowed with respect to any account or item therein arising from the sale of any article under a conditional sale contract, other title retention agreements for all or part of the purchase price or from the retention agreements for all or part of the purchase price or from the sale of any article when the seller takes a chattel mortgage on the tangible personal property to secure all or part of the purchase price.

(12)

Returned Goods. The amount equal to the sale price of property returned by the purchaser when the full sale price including the tax levied is refunded either in cash or by credit.

(13)

Discounts and Allowances. The amount of discount from the original selling price if such discount or decrease in purchase price and the corresponding decrease in sales tax due is actually passed on to the consumer. An anticipated cash discount to be allowed for payment on or before a given date is not an allowable adjustment to the selling price in determining gross taxable sales on any vendor's return prior to the date when the customer actually received the discount. Any adjustments in sale price such as allowable discounts, rebates and credits cannot be anticipated and the tax must be based upon the original price unless such adjustments have actually been made prior to the filing of the return wherein such sale is reported. Provided, if the price upon which the tax was computed and paid to the City by the vendor is subsequently readjusted prior to the payment of the tax by the purchaser, a proper credit may be taken against the tax due on the next subsequent return.

(14)

Trade-Ins for Taxable Resale. The amount equal to the fair market value of any exchanged or traded-in property which is to be resold thereafter in the usual course of the retailer's business, if included in the full price of an article sold.

(15)

Medical Supplies, Drugs Dispensed in Accordance with a Prescription and Prosthetic Devices. The sale or purchase of medical supplies, drugs dispensed in accordance with a prescription and prosthetic devices as defined herein.

(16)

The sales and purchases of commodities and services under the provisions of Subsection 5-3-5(c)(7) hereof to any occupant who is a permanent resident of any hotel, apartment-hotel, lodging house, motor hotel, guest house, guest ranch, mobile home, auto camp, trailer court or park or any other place and who enters into or has entered into a written agreement for occupancy of a room or rooms or accommodations for a period of at least thirty (30) consecutive days during the calendar year or preceding year. This exemption shall not apply to the sale or sales of any goods, services or commodities other than the furnishing of rooms and accommodations, unless such goods, services or commodities are otherwise exempt from the tax as provided herein.

(17)

Finance Charges. The amount paid by any purchaser as, or in the nature of, interest or finance charges on account of credit extended in connection with the sale of any tangible personal property if the interest or finance charges are separately stated from the consideration received for the tangible personal property transferred in the retail sale, and if included in report of gross sales and services are deductible therefrom.

(18)

Newspapers. The amount paid or charged for newspapers published on a daily through weekly basis and admitted to the United States mails as second class matter under the provisions of the Federal Act of March 3, 1897, or any amendments thereof.

This exemption on sale of newspapers may not be extended to include: magazines, and magazines included in newspapers usually appearing on Sundays, trade publications or journals, credit bulletins, advertising pamphlets, and circulars in newspapers, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing service or listings, publications that include an updating or revision service, books and pocket editions of books, or other newspapers not otherwise qualifying under the first paragraph above.

Any and all other printed matter of whatsoever nature used or consumed or sold in Northglenn is taxable and if given free of charge to the ultimate consumer, then it is taxable to the distributee and the printer is required to collect and remit the tax. In case the printer is not licensed, the distributee is required to collect and remit the tax directly to the City. In case the distributee is not licensed with, or located within, the City of Northglenn, then the fair market value of such gifts are taxable to the recipient.

(19)

Cattle, Sheep Etc. The sale or purchase of neat cattle, sheep, lambs, swine and goats and purchases of mares and stallions for breeding purposes and all farm auction closeout sales.

(20)

Sales to Contractors Who Have Prepaid the Tax. The sales to and purchases by contractors of building materials only for installation, use or consumption on job sites or building construction addresses on which a City Building Permit has been issued, provided that:

(i)

The building materials were included items in determining the valuation of the construction for purposes of issuance of the City Building Permit.

(ii)

The vendor records on the invoice of sale, the job site address and City Building Permit number.

(iii)

The contractor has prepaid the tax directly to the City on the estimated basis based on a percentage of the building or construction valuation on the issuance of that permit.

(21)

Automotive Vehicles to Non-Residents. The sale of automotive vehicles if the sale meets all of the following conditions:

(i)

The purchaser is a bona fide nonresident of the City of Northglenn; and

(ii)

The vehicle is registered or required to be registered outside of the City of Northglenn under the laws of the State of Colorado.

The exemption shall not include parts, repairs and parts, mounted equipment or any other item to be used for, or on, or attached or affixed to the automotive vehicles as hereinafter defined subsequent to the automotive vehicle's initial sale.

(22)

Deliveries to Non-Resident Outside City. The sales of tangible personal property shall be exempted from the operation of this Code if both the following conditions exist:

(i)

The sales are to those who reside or do business outside the City;

(ii)

The articles purchased are to be delivered to the purchaser outside the City by common contract or commercial carrier who is employed to effect delivery by the seller or by the conveyance of the seller, or by mail, provided, however, that the article so purchased and so delivered is to be used, stored, distributed or consumed outside the City.

Where the sale of personal property involves the attachment or installation of such property to personal property owned by the purchaser, delivery shall be deemed to occur at the point of such attachment or installation.

(23)

Payment of Northglenn Sales Tax - No Northglenn Use Tax Due. The use, storage, distribution or consumption in the City of tangible personal property upon the sale of which the Northglenn Retail Sales Tax has been imposed, collected and remitted is exempt from the levy of the Use Tax.

(24)

Payment of Other Colorado Municipality Tax - No Northglenn Use Tax Due. The use, storage, distribution or consumption in the City of tangible personal property upon the sale of which a retail sales tax has been imposed, collected and remitted to a municipal corporation organized and existing under the authority of the Constitution of the State of Colorado is exempt from the levy of the Northglenn Use Tax. If the rate of retail sales tax is less than the rate imposed by the City of Northglenn then the City use tax will be due on the net difference. This exemption will be denied if a tax paid another Colorado municipal corporation was not legally due under the laws of such municipal corporation or the laws of the Colorado municipal corporation are not compatible with those of the City of Northglenn as to specific taxation and exemption as applied to the transaction in question. This exemption shall also be denied for subsequent transactions within the City including but not limited to rentals and leases.

(25)

Payment of Other States Sales Tax - No Northglenn Use Tax Due. The use, storage, distribution or consumption in the City of tangible personal property and upon the sale of which any other state or any other state in combination with any subdivision thereof has imposed and collected a retail sales tax at a rate equal to or greater than the combined retail sales taxes imposed by the State of Colorado, the City of Northglenn and any political subdivision of the State of Colorado which includes the City of Northglenn is exempt from the levy of the Northglenn Use Tax. If the rate of retail sales tax paid to such other State and/or its political subdivisions thereof is less than the combined retail sales taxes imposed by the State of Colorado, the City of Northglenn and any political subdivision of the State of Colorado which includes the City of Northglenn, then the City Use Tax will be due on the net difference.

This exemption will be denied if a tax paid another state and/or its subdivisions thereof was not legally due under the laws of such other State and its subdivisions, or the laws of that State and/or its subdivisions are not compatible with those of the City of Northglenn as to specific taxation and exemption as applied to the transaction in question. This exemption shall also be denied for subsequent transactions within the City including but not limited to rentals and leases.

(26)

Transient Not Liable on Prior Purchases. The use, storage, distribution or consumption while temporarily within this City of tangible personal property brought into the City by a non-resident thereof for his own personal use is exempt hereunder.

(27)

Purchase Prior to Residency in City - Not Taxable. The use, storage, distribution or consumption of tangible personal property of a resident if such personal property was purchased and used for a substantial length of time and primary purpose for which it was acquired prior to becoming a resident of the City is exempt hereunder. "Substantial length of time" shall be defined in all cases, except for motor vehicles, and out-of-state titled mobile homes, as the length of time in which the property in question has depreciated by more than one-third (1/3) of the original purchase price of value based on the standards of the industry.

(28)

Non-Resident Not Liable for Auto Use Tax on Use in City. The use or storage in the City of automotive vehicles is exempt hereunder if:

(i)

The owner is or was, at the time of purchase, a non-resident of Northglenn; and

(ii)

The owner purchased the vehicle outside of this City for use outside of this City, and actually so used it for a substantial and primary purpose for which it was acquired; and

(iii)

The owner registered, titled and licensed said motor vehicle outside of the City of Northglenn.

(29)

Constitutional Preclusion from Northglenn Sales and Use Tax. All the sales, uses and other transactions which the City is prohibited from taxing under the Constitution and laws of the United States or under the Constitution of the State of Colorado are exempt hereunder.

(30)

Purchase Price Shall Not Include Other Direct Taxes. The Northglenn City Sales and Use Tax shall not apply to any direct tax imposed by this Code, or by the Federal Government, or by the State of Colorado.

(31)

Food Purchased With Food Stamps or WIC Vouchers or Checks. The Northglenn Sales Tax shall not apply to the sales of any food, as specified in 7 U.S.C. 2012(g) or 42 U.S.C. 1786, as such sections exist on October 1, 1987, or are thereafter amended, which food is purchased with food stamps pursuant to the federal food stamp program or which is purchased with WIC vouchers or checks pursuant to the Federal Special Supplemental Program for women, infants and children.

(32)

Private Communications Services. Which mean communications services furnished to a subscriber which entitles the subscriber to exclusive or priority use of any communication channel or groups of channels or to the use of any interstate intercommunications system for the subscriber's stations.

(33)

Sales by Recognized Youth Groups. Sales by a recognized youth group affiliated with a charitable organization or a governmental entity. For purposes of this subsection (d)(33) only, a charitable organization shall be limited to an charitable organization that has received a designation as such pursuant to 26 U.S.C. §501(c)(3).

[Source: Ord. 1037, 1991; 1100, 1994; 1225, 1999; 1322, 2003; 1443, 2006]

Section 5-3-7. Taxpayer (Vendor and Consumer) Liability.

(a)

Exemption - Burden of Proof. The burden of proving that any vendor, retailer, consumer or purchaser is exempt from collecting or paying the tax upon any goods sold or purchased, paying the same to the Director of Finance or from making such returns, shall be on the vendor, retailer, consumer or purchaser under such reasonable requirements of proof as the Director of Finance may prescribe.

(b)

Director May Require Reports, Records. The Director may require any person, by regulation or notice served on such person, to make such return, render such statement or keep and furnish such records or make such information reports as the Director may deem sufficient to show whether or not such person is liable under this Act for payment or collection of the tax imposed herein.

(c)

Vendor Responsibility for Collection of Tax. Every retailer or vendor engaged in business and selling at retail as the same are defined in this Code shall, irrespective of the provisions of Section 5-3-3(c) of this Code, be liable and responsible for the payment of an amount equivalent to the amount of the tax imposed by Section 5-3-3 computed on the total of all sales made by him of commodities or services as specified in Section 5-3-5 of this Code.

(d)

Vendor Responsibility for Remittance of Tax. Every retailer or vendor engaged in business and selling at retail, as the same are defined in this Code, shall file a return as prescribed herein with the Director of Finance on or before the twentieth (20th) day of the month for the preceding month or months under report and remit the amount of tax imposed by Section 5-3-3 computed on the total of such sales and also the amount of any excess tax collections as provided in Section 5-3-15, less one percent (1%) of the amount of taxes to be paid by him under this Code to cover the retailer's expense of collection and remittance of the tax; but if any vendor is delinquent in remitting said tax other than in unusual circumstances shown to the satisfaction of the Director of Finance, the vendors shall not be allowed to retain any amounts to cover his expense in collecting and remitting said tax and an amount equivalent to the full tax shall be remitted to the Director of Finance by any such delinquent vendor. The retailer shall add the tax as a separate and distinct item and such tax shall be a debt from the consumer to the retailer and shall be recoverable at law in the same manner as other debts.

[Source: Ord. 1037, 1991; 1322, 2003]

Section 5-3-7.5. Remittance of Tax- Electronic Database- Retailer Held Harmless.

(a)

Any retailer that collects and remits sales tax to the Director of Finance as provided in this Code may uses an electronic database of state addresses that is certified by the State Department of Revenue pursuant to §39-26-105.3, C.R.S., to determine the jurisdictions to which tax is owed.

(b)

Any retailer that uses the data contained in an electronic database certified by the State Department of Revenue pursuant to §39-26-105.3, C.R.S., to determine the jurisdictions to which tax is owed shall be held harmless for any tax, penalty, or interest owed the City that otherwise would be due solely as a result of an error in the electronic database, provided that the retailer demonstrate that it used the most current information available in such electronic database on the date that the sale occurred. Each retailer shall keep and preserve such records as prescribed by the manager of revenue to demonstrate that it used the most current information available in the electronic database on the date that the sale occurred. Notwithstanding the above, if the error in collecting and remitting is a result of deceptive representation, a false representation, or fraud, the provisions of the section shall not apply.

[Source: Ord. 1498, 2007]

Section 5-3-8. Licenses for Vendors.

(a)

It shall be unlawful for any person to engage in the business of selling at retail, as the same is defined in this Code, tangible personal property and services subject to the tax imposed by this Code, without first having obtained a license therefor, as provided by Section 5-3-19.

(b)

Every person, retailer or lessor who comes within the definition of "engaged in business in the City," as defined, shall obtain a Sales and Use Tax License in order to do business in the City of Northglenn.

Section 5-3-8.5. Special Events Sales Tax License and Collections.

(a)

No special events shall occur without the issuance of a special events license to the organizer of the special events, which license shall cost five dollars ($5.00). The vendors of a special events need not individually obtain a license if a special events license has been issued to the organizer of the special event. If there is no special events organizer, the vendors a the special event must obtain their own sales tax license and collect and remit the tax to the City pursuant to this chapter 5. The organizer shall remit all taxes collected by the vendors who do not have a sales tax license for the event and for all vendors who have a license but who elect to have the organizer remit the tax.

(b)

No later than one (1) day before the start of the special event, the special events organizer shall provide the Finance Director or his designee with a list of the names and addresses of all the vendors of the special event, and a list of all tax license numbers of vendors who have obtained their own licenses for the event and are remitting the tax to the City themselves.

(c)

Vendors or organizers of a special event must remit the sales tax they collect pursuant to Section 5-3-7 (c) and complete a tax schedule on a form provided by the Finance Director or his designee. Only the organizer will be permitted to take the deduction for the one percent (1%) of taxes remitted.

[Source: Ord. 1037, 1991; 1225, 1999]

Section 5-3-9. Exempt Institutions--License.

(a)

No exempt institution, including quasi-governmental, religious, charitable or other type institutions may purchase tax free in Northglenn or use in Northglenn, tangible personal property or taxable services tax free unless;

(1)

Application for "Exempt" License. That exempt group applies for City of Northglenn "Exempt Institution License Number," which license number shall be furnished by the institution to any vendor prior to the allowance of a purchase tax-free.

(2)

Conditions to Granting Exempt License. The institution must agree, as a condition of receipt of that "Exempt Institution License Number," to make a regular and complete report of all purchases, both those ultimately taxable, including but not limited to those resold to members and others, and those used for other than the exempt purpose of the institution, and those also found non-taxable. The institution must, for the reporting period, report completely the information required on Northglenn Consumer Use Tax Return.

(3)

Exempt Institution Audit. Any exempt corporation not securing exempt license number may be subject to audit as would be any other Northglenn consumer.

[Source: Ord. 1037, 1991]

Section 5-3-10. Contractors--Business Consumers.

(a)

Contractors--or Owners or Lessees of Realty--Methods of Paying. Every contractor who shall build, construct, reconstruct, alter, expand, modify or improve any building, dwelling or other structure or improvement to real property including all work performed on Federal, State, County exempt institutions and private construction job sites in this City and who shall purchase lumber, fixtures or any other building materials and supplies used, therefore, and every owner or lessee of realty situated in the City and of improvements and structures located upon realty, situate in the City upon which any article or articles of tangible personal property acquired from sources within or without the City, are attached or affixed and which contractor, owner or lessee has not paid the tax imposed by this Code thereon, to a vendor required or authorized to collect the same, shall pay the Northglenn Sales and Use Tax in either of two ways;

(1)

Payment on Estimated Basis. By paying the tax on the "Estimated Percentage Basis" based on a percentage of the total valuation of construction contract and paid, either through the owner, lessee or the general contractor, or separately if he is a subcontractor electing to do so, at the time a building permit is issued.

(2)

Payment on Actual Basis. Contractors, owners or lessees not electing first alternative, must license with the City of Northglenn and monthly make reports and returns remitting the tax and showing all information as prescribed on Northglenn Consumer Use Tax Returns.

(b)

Business Consumer--Method of Payment. Every person who operates or maintains in this City a business as defined in Subsection 5-3-4(a)(6) hereof, and who purchases, leases or rents tangible personal property and taxable services for use, storage, distribution or consumption in the City in connection with the said business, from sources within or without the City and taxable hereunder, and who has not paid the Northglenn City Sales and Use Tax imposed herein, to a vendor required or authorized to collect the same shall satisfy the Northglenn City Sales and Use Tax in either of two ways:

(1)

Monthly Consumer Reports. Monthly make a return and pay the tax due to the Director on or before the twentieth (20th) day of each calendar month for the preceding calendar month; or

(2)

Annual, Semi-Annual and Quarterly Consumer Reports. Secure Northglenn Consumer Use Tax License number and report and remit such Use Tax due on a reporting basis agreed to by the Director.

[Source: Ord. 1037, 1991]

Section 5-3-11. New Business Purchases--Sellers and Purchasers.

(a)

Acquisition of Business. The Northglenn Tax shall be remitted on the purchase price paid for tangible personal property which is acquired with the purchase of a business and for use in the operation of such business. The tax shall be based on the price paid for such chattels as recorded in the bill of sale or agreement and constituting a part of the total transaction at the time of the sale or transfer, provided the valuation is as great or greater than the fair market value of such merchandise or chattels. Where the transfer of ownership is a package deal made by a lump sum transaction, the Use Tax shall be paid on the book value if no determination has been made. When a business is taken over in return for the assumption of outstanding indebtedness owed by former owners, the tax shall be paid on the fair market value of all taxable tangible personal property acquired by the purchaser.

(b)

Purchasers Liable for Prior Owner's Unpaid Tax. Purchasers of a business are liable for any unpaid tax of a predecessor. Vendors or consumers having outstanding accounts on which sales or use tax has not been remitted must compute and pay the tax at the time of sale.

(c)

Agent of Seller and Seller Liable for Tax. The Taxpayer shall report such tax on the City Consumer Use Tax Returns prescribed. The seller or his agent will be held liable for Sales and Use Tax remittance on the sale of business in the event the purchaser fails to remit the tax due on the purchase.

[Source: Ord. 1037, 1991]

Section 5-3-12. Individual Consumer Use Tax Payments. Every resident of the City who purchases, leases or rents tangible personal property and taxable services for use, storage, distribution or consumption in the City, from sources within or without the City and taxable hereunder, and who has not paid the tax imposed by this Code thereon to a vendor required or authorized to collect the same shall file a Northglenn Consumer Use Tax Return and pay the tax due to the Director within thirty (30) days from the purchase, lease or rental of such tangible personal property and taxable services.

[Source: Ord. 1037, 1991]

Section 5-3-13. Automotive Vehicle Purchases.

(a)

Purchasers of Automotive Vehicles. Any person residing in the City, as specified by 42-6-137, C.R.S., who shall purchase any automotive vehicle, as defined in subsection 5-3-4(a)(5) of this Code, whether new or used, from sources within or without this City, for use within the City, and who has not paid the tax imposed thereon by this Code, to a vendor required or authorized to collect such tax, shall immediately and prior to registering the vehicle, pursuant to 42-6-137, C.R.S., and obtaining the license therefor, shall make a return showing such transaction to the Director and thereupon pay to him the tax applicable thereto as provided in this Code, and failure to do so shall constitute a violation of this Code.

(b)

Incorrect Registration of Automotive Vehicles.

(1)

As used in this Section:

(i)

"Penalty Assessment" means a written notice of the Director's determination that a violation of 42-6-137(2), C.R.S., has occurred and assessment and demand for the payment of the civil penalty provided for in subsection (3) of this Section 5-3-13(b).

(ii)

"Notice of Deficiency" means the notice issued by the Director pursuant to Section 5-2-8 of this Code of failure, neglect or refusal to pay any sales or use tax due or any penalties or interest thereon.

(2)

It is unlawful to register a motor vehicle in violations of the provisions of 42-6-137(2), C.R.S.

(3)

Any person who causes a motor vehicle to be registered in violation of the provisions of 42-6-137(2), C.R.S., shall be assessed a five hundred dollar ($500.00) civil penalty pursuant to the authority granted in 42-6-137(4), C.R.S. The procedure for the assessment of such civil penalty shall be as follows:

(i)

When the Director determines on such information as is available that a person has caused a motor vehicle to be registered in violation of the provisions of 42-6-137(2), C.R.S., the Director shall provide to such person a penalty assessment. If the Director also has determined pursuant to Section 5-2-7 that sales or use taxes are due to the City on the purchase of such motor vehicle, such penalty assessment may be included in a Notice of Deficiency.

(ii)

Such person shall pay such penalty assessment within the same time period provided pursuant to Section 5-2-8 for payment of any amount due pursuant to a Notice of Deficiency, unless such person requests a hearing in the manner provided in paragraph (iii) of this subsection.

(iii)

If such person desires to protest such penalty assessment, such person shall request, in writing, a hearing from the Director, pursuant to Section 5-2-18(a) for requesting a hearing on a Notice of Deficiency. The request for hearing shall also set forth the facts which show that a violation of Sec. 42-6-137 (2), C.R.S., did not occur. The Director shall issue a written decision affirming or withdrawing such penalty assessment within the same time period and in the same manner as provided pursuant to Section 5-2-18(h) after a hearing on a Notice of Deficiency. If the decision affirms the penalty assessment, such person shall pay such civil penalty within the same time period as provided pursuant to Section 5-2-18(i) for payment of any amount due pursuant to a Notice of Deficiency.

(iv)

Such person may seek judicial review of the Director's decision pursuant to C.R.C.P. 106(a)(4). No such judicial review shall be available if a request for hearing was not timely made in the manner provided for in paragraph (iii) of this subsection (3).

(v)

The Director may enforce collection of such penalty assessment in the same manner as provided pursuant to Sections 5-2-25 through 5-2-28 for the collection of unpaid sales or use taxes, penalties or interest.

(vi)

Nothing in this Section 5-3-13 shall preclude the collection of any tax or fee provided by law, the collection of any penalties or interest thereon provided by law, or the imposition of any other civil or criminal penalty provided by law.

[Source: Ord. 1037, 1991]

Section 5-3-14. Tax on Credit Sales, Etc. Whenever tangible personal property is sold, including that sold in conjunction with the sale of a business, which is taxable hereunder, under a conditional sales contract or rental purchase contract whereby the seller retains title as security for all or part of the purchase price, or whenever the seller takes a chattel mortgage on such tangible personal property to secure all or part of the purchase price, the total tax based on the total selling price shall become immediately due and payable. The tax shall be charged, or collected and remitted by the vendor. No refund or credit shall be allowed to either party to the transaction in case of repossession.

[Source: Ord. 1037, 1991]

Section 5-3-15. Excess Collections - Failure to Remit Collections. If any vendor shall, during any reporting period, collect as a tax an amount in excess of four percent (4%) of his total taxable sales, he shall remit to the Director of Finance the full net amount of the tax herein imposed and also such excess. If record of City and State Tax Collections are kept separately, the vendor will remit excess of City tax collected over and above City Net Taxable Sales and Service. If there is no separate record kept of City and State tax collections and it is not possible to determine the excess to be remitted to each, the vendor shall remit forty-nine percent (49%) of such excess to the City. The retention by the vendor of any excess collections or the intentional failure to remit punctually to the Director of Finance the full amount required to be remitted by the provisions of this Code, is hereby declared to be a violation of this Code.

[Source: Ord. 1037, 1991; 1674, 2014]

Section 5-3-16. Unlawful to Advertise Absorption of Tax. It shall be unlawful for any taxpayer or vendor to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this Code will be assumed or absorbed by the vendor or taxpayer or that it will not be added to the selling price of the property sold, or, if added, that it or any part thereof will be refunded. Any person violating this provision of this Code shall be subject to the penalties herein provided.

[Source: Ord. 1037, 1991]

Section 5-3-17. Special Accounting.

(a)

Alcoholic Beverage Sales by the Drink and Vending Machine Sales of Tangible Personal Property. Any retailer selling malt, vinous or spirituous liquors by the drink or vending machine sales may include in his sales price the tax levied under this section; provided, that no such 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 consumers. The schedule set forth in Section 5-3-3 of this Code 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 subsection 5-3-7(d) nor shall the use of the schedule set forth in Section 5-3-3 of this Code relieve such retailer from liability for payment of the full amount of the tax levied by this Section.

(b)

Combined Sales of Services and Personal Property. Every retailer or vendor conducting a business in which the transaction between the vendor and the consumer or purchaser consists of the supply of tangible personal property and services in connection with the maintenance or servicing of same, shall be required to pay the tax levied under this Code upon the full contract price, unless application is made to the Director of Finance for permission to use a percentage basis for reporting the tangible personal property sold and the services supplied under such contract. The Director of Finance is hereby authorized to determine the percentage based upon the ratio of the tangible personal property included in the consideration as it bears to the total of the consideration paid under said combination contract or sale which shall be subject to the tax levied pursuant to the provisions of this Code. This Section shall not be construed to include terms upon which the tax is imposed on the full purchase price as defined in Section 5-3-4(a)(41) of this Code, nor shall it be construed as an allowance for the vendor to fail to itemize to the customer the taxable and non-taxable portions of the bill.

(c)

Use Tax Collections by Non-Resident Vendors. Every retailer or vendor engaged in business in this City, as the same is defined herein, and making sales, even though not maintaining an office in this City, of tangible personal property or taxable services subject to the Use Tax, must, in accordance with this Code, collect and remit the Use Tax on such sales in like manner as Northglenn Retailers collect and remit the Sales Tax. Provided, that if the non-resident vendor petitions the Director of Finance stating that the imposition of the tax on an individual sales basis will impose an unnecessary hardship, and if the type and occasion of sale so warrants, the Director may accept payment of that vendor's tax liability on regularly audited and reasonable estimated payment basis. This estimated payment will be based on the surveyed Northglenn Sales and Use Tax liability as it bears to the vendor's aggregate gross sales and services.

(d)

Contractor Estimated Payment Basis. Satisfaction in full of Northglenn Sales and Use Taxes "Estimated Payment Basis," based on the percentage of construction valuation as herein set forth in Section 5-3-10 shall be allowed.

[Source: Ord. 1037, 1991]

Section 5-3-18. Tax Returns--Content, Consolidation, Reporting Periods.

(a)

Tax Return; Content, Form, etc. The returns to be filed by the taxpayer, or the taxpayer's trustee, manager, officer or director shall contain such information and be completed in such manner and upon such forms as the Director of Finance may prescribe. When a return filed by a taxpayer does not include a signature, a correct City of Northglenn account number, or any other information required by the Finance Director, the Finance Director has the right to send back to the taxpayer the return and payment. The Finance Director may consider an improperly filed return to be not filed with the City of Northglenn. A valid digital signature on a filed return is accepted and held as a written signature.

(b)

Consolidation of Returns. A vendor doing business in two or more places or locations, whether in or without the City, and collecting taxes hereunder, may file one return covering all such places or locations, when accompanied by a supplemental report showing the gross sales and service and net taxable sales and service and taxes collected thereon for each such place or location.

(c)

Reporting Periods. If the accounting methods regularly employed by the vendor or licensed consumer in the transaction of his business, or other conditions, are such that the returns aforesaid made on a calendar month basis, will impose unnecessary hardship, the Director of Finance may upon request of the vendor, or licensed consumer, accept returns at such intervals as will, in his opinion, better suit the convenience of the taxpayer and will not jeopardize the collection of the tax; provided, however, the Director of Finance may by rule permit a vendor or licensed consumer whose monthly tax collected is less than one hundred ($100) to make returns and pay taxes at intervals not greater than(3) three months, or as approved by the Director of Finance.

[Source: Ord. 1037, 1991; 1225, 1999; 1322, 2003]

Section 5-3-19. Retailer and Consumer License--Application Contents.

(a)

Application-Content. Northglenn retailer and consumer licenses shall be granted only upon application stating the name, address, and date of birth of the person desiring such license, the name of such business and the character thereof, the applicable Federal Identification number and State of Colorado license number of the business, the physical location of the business, the physical location phone number, and the contact phone number, fax, and email address. Other facts may be required by the Director of Finance such as, but not limited to, the date of birth, driver's license number, and social security number of an officer or owner of the business. The application must be signed and dated under the penalty of perjury by an owner or officer of the business. A valid digital signature is accepted and held as a written signature. Any person doing business as a wholesaler shall obtain a retailer's license if any sales are made at retail as defined herein. Applications for such licenses shall be made to the Director of Finance. The City Clerk shall issue and renew such licenses.

(b)

Each Retail Establishment to be Licensed. In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required; however, consolidated tax returns may be filed for those various locations as set forth in subsection 5-3-18(b).

(c)

Form of License--License Non-transferable. Each license shall be numbered and shall show the name, residence, mailing address and place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferable.

(d)

License Fee. Each application for and renewal of a license shall be accompanied by payment of an annual fee in the amount of fifteen dollars ($15.00). An exempt institution license, as required by Section 5-3-9, shall be exempt from this license fee.

(e)

Expiration, Renewal and Renewal Fees. All licenses issued shall expire on December 31st of each calendar year. On or before December 31 of each calendar year the holder of a license may apply for a renewal license to the Department of Finance for a renewal license for the calendar year next ensuing. A license for a new business or for a transfer of ownership issued on or after October 1st of each calendar year shall be valid for the next complete calendar year subject to the renewal provisions of this section and subject further to the licensee's compliance with this article. All applications for renewal license shall be made on forms prescribed and furnished by the Department of Finance. Failure to obtain a renewal license by the December 31 expiration date of the original license shall result in payment of an increased renewal fee according to the following schedule:

Renewal after January 1 - $2.00 penalty - Total Due $17.00

Renewal after February 1-$5.00 penalty - Total Due $20.00

Renewal after March 1 - $7.50 penalty - Total Due $22.50

Renewal after April 1 - $10.00 penalty - Total Due $25.00

[Source: Ord. 1037, 1991; 1225, 1999; 1322, 2003; 1382, 2004]

Section 5-3-20. Engaged in Business Without License. Any person engaged in business in the City, as defined in the Code, without having secured a license therefore, except as specifically provided herein, shall be guilty of a violation of this Code.

[Source: Ord. 1037, 1991; 1322, 2003]

Section 5-3-21. Revocation of License by City Clerk.

(a)

The City Clerk may, on reasonable notice and after full hearing, revoke the license of any person found to have violated any provisions of this Code, in accordance with the provisions of Article 1 of Chapter 18 of the Municipal Code. The Director of Finance shall promptly notify the City Clerk of any violations of the provisions of this Code of which he becomes aware.

(b)

Any findings and order of the City Clerk revoking the license of any person shall be subject to review by the District Court upon application of the aggrieved party, in accordance with Rule 106(a)(4) of the Colorado Rules of Civil Procedure.

[Source: Ord. 1037, 1991]

Section 5-3-22. Sale or Transfer of Business Interest Requires New License Issuance and Applicable Use Tax Payment. Any sale, transfer or purchase of an interest in a business enterprise by any persons, as defined, where the respective interest of the person purchasing or selling as a result of the transaction has changed in any degree, requires, in the case of a retailer or other person required to be licensed under the Code, the issuance of a new license and in all cases where any of the assets of any business are within the City, then also the payment of the Use Tax on Transfer of title or possession or both of the tangible personal property taxable herein whether involving a retail establishment or any other type business.

[Source: Ord. 1037, 1991]

Section 5-3-23. Method of Payment Determined by the Director.

(a)

The Director shall have the discretion to enter into an agreement with taxpayers to allow for payment of required taxes on an installment basis when such a method would be equitable for the taxpayer and the City.

(b)

The Code provides the following methods for the payment of the sales tax:

(i)

If the vendor maintains a place of business or office in the City or State, such vendor shall be responsible for the collection and remittance of the sales tax on all sales made by such a vendor for use, storage, distribution, or consumption in Northglenn regardless of whether or not the purchaser buys through offices in the City or State, or orders by mail, internet, or otherwise direct from the retailer in another city or state.

(ii)

If the vendor does not have an office or place of business in the City or State, but does have salespersons or other representatives soliciting orders and making sales in Colorado and Northglenn, then such vendor may be responsible for the entire tax on all sales made for use, storage, distribution, or consumption in Northglenn and if such vendor does not assume such responsibility, then such salespersons or agents must collect and remit the Northglenn Tax.

(iii)

At the Director of Finance's discretion a cash deposit may be required of any transient salesperson or vendor subject to refund of such cash deposit upon complete compliance with the licensing and reporting provisions of this Code. The refund time limitations and other provisions set out in Section 5-2-13 of this Code shall apply in cases of such cash deposit. The Director of Finance shall require a deposit in an amount sufficient to pay any tax liability of the transient salesperson or vendor arising under this Code based on the best information available to the Director of Finance.

[Source: Ord. 1037, 1991; 1322, 2003]

Section 5-3-24. Evasion of Collection, Separate Violations, Personal Liability and Citation Authorization.

(a)

Evasion or Avoidance of Tax. It shall be a violation of this Code for any retailer, vendor, consumer, purchaser or any other person subject to the tax levied by the City of Northglenn Retail Sales and Use Tax Code to refuse to make any return provided to be made by this Code, or to make any false or fraudulent return, or any false statements in any return, or to fail or refuse to make payment to the Director of Finance of any taxes collected or due the City, or in any manner to evade the collection and payment of the tax, or any part thereof imposed by this ordinance, or for any person or purchaser to fail or refuse to pay such tax or evade the payment thereof, or to aid or abet another in any attempt to avoid the payment of the tax imposed by making a false return or a return containing a false statement shall have violated this Code and shall be subject to prosecution and the imposition of penalties as provided by law. Any person in violation of any Section shall be subject to these same penalties.

(b)

Separate Violations. Each and every twenty-four (24) hours continuation of any violation shall constitute a distinct and separate offense.

(c)

Personal Liability. Any taxpayer, or person who executes any form or report required by this chapter to be submitted to the City, shall be personally responsible for the payment of any taxes required under this chapter. Additionally, any officer, director, partner, managing partner, or manager of a taxpayer shall be personally liable for any violations under this chapter.

(d)

Summons to Court for Violations of Code. The City Manager or his duly authorized agent, including personnel of the Department of Finance, have the authority of peace officers, as that term is defined under the Colorado Municipal Court Rules, to summons into the Northglenn Municipal Court any person who may be in violation of this code as set forth under subparagraph (a) of this section.

[Source: Ord. 1225, 1999; 1322, 2003]

Section 5-3-25. Severability--Saving Clause.

(a)

As used in this Section, the term "provision" means and includes any part, division, subdivision, section, subsection, sentence, clause or phrase; the term "application" means and includes an application of an ordinance or any part thereof, whether considered or construed alone or together with another ordinance or ordinances, or part thereof, of the City; and the term "this ordinance" means and includes the ordinance enacting this Section, together with any and all exhibits and schedules therein incorporated, and each chapter, article and section of the Municipal Code in which such ordinance is codified.

(b)

If any provision of this Ordinance, or the application of such provision to any person or circumstances, is for any reason held to be invalid, such invalidity shall not affect other provisions or applications of this Ordinance which can be given effect without the invalid provision or application, and to this end effect the provisions of this Ordinance are declared to be severable. The City Council of the City of Northglenn hereby declares that it would have passed this Ordinance and each provision thereof, even though any one of the provisions might be declared unconstitutional or invalid.

(c)

The amendment, repeal or supersession of any Ordinance or provision of any Ordinance by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, liability or right which may have been incurred or obtained under such ordinance or provision thereof; and such ordinance or provision thereof so amended, repealed or superseded shall be treated and held as remaining in force for the purpose of sustaining any and all proper actions, suits, proceedings and prosecutions for the enforcement of such penalty, liability, or right and for the purpose of sustaining any judgement, decree or order which can or may be rendered, entered or made in such actions, suits or proceedings or prosecutions imposing, inflicting or declaring such penalty or liability or enforcing such right and shall be treated and held as remaining in force for the purpose of sustaining any and all proceedings, actions, hearings and appeals pending before any court or administrative tribunal.

[Source: Ord. 1037, 1991]