The following words and phrases as used in this Article shall have the following meaning:
Access services means the services furnished by a local communications exchange company to its customers who provide telecommunications services that allow them, in turn, to provide such telecommunications services.
Auction 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 thereof.
Automotive vehicle means any vehicle or device in, upon, or by which any person or property is, or may be, transported or drawn by a public highway, or any device used or designated 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 solely by human power, or those used exclusively upon stationary rails or tracks.
Business means all activities engaged in or caused to be engaged in with object of gain, benefit or advantage, direct or indirect.
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 involves the provision 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 publishing or distributing of statements), any political campaign on behalf of any candidate for public office.
City or Town means the municipality of the Town of Telluride, Colorado, a Home Rule Municipality.
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 materials, cement, concrete, conduit, electrical 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; and 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 and wire netting, screen, water mains and meters and wood preservatives. The above materials, when used for forms or other items that do not remain as an integral or inseparable part of a completed structure or project are not construction materials.
Consumer means any individual person, or person engaged in business in the Town, who uses, stores, distributes or otherwise consumes in the Town tangible personal property or taxable services purchased from sources inside or outside the Town.
Drugs dispensed in accordance with a prescription means drugs dispensed in accordance with any order in writing, dated and signed by a licensed practitioner of the healing arts, or given orally by a practitioner, and immediately reduced to writing by the pharmacist, assistant pharmacist or pharmacy intern, specifying the name and address for the person to whom the medicine, drug or poison is offered; and directions, if any, to be placed on the label.
Engaged in business in the Town means performing or providing services, or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the Town. Engaged in business in the Town includes, but is not limited to, any one (1) of the following activities by a person:
(a) Directly, indirectly or by a subsidiary maintains a building, store, office, salesroom, warehouse or other place of business within the Town;
(b) Sends one (1) or more employees, agents or commissioned salespersons into the Town to solicit business, or to install, assemble, repair, service or assist in the use of its products or for demonstration purposes;
(c) Maintains one (1) or more employees, agents or commissioned salespersons on duty at a location within the Town;
(d) Owns, leases, rents or otherwise exercises control over real or personal property within the Town; or
(e) Makes more than one (1) delivery into the Town within a twelve-month period.
Exempt commercial packaging materials means containers, labels and shipping cases sold to 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:
(a) Is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product;
(b) Is transferred by said person along with and as a part of the finished product to the purchaser; and
(c) Is not returnable to said person for reuse.
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 that are being abandoned.
Finance Director means the Finance Director (Department Head) for the Town of Telluride, Colorado, or such other person designated by the Town.
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, excluding the fair market value of exchanged property which is to be sold thereafter in the normal course of a retailer’s business.
License means a Town sales tax license.
Linen services means services involving the provision and cleaning of linens, including but not limited to rags, uniforms, coveralls, towels, floor mats and diapers.
Lodging services means the furnishing of rooms or accommodations by any 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, guesthouse, guest ranch, trailer coach, mobile home, auto camp and campground, trailer court and park, condominium, single- or multiple-family residential unit or similar establishment for a period of less than thirty (30) days under any concession, permit, right of access, license to use or other agreement, or otherwise.
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, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions and human whole blood, plasma, blood products and derivatives. This definition 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.
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 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 highway. 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.
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.
Pay television shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed.
Person means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any group or combination acting as a unit.
Preprinted newspaper supplements means inserts, attachments or supplements circulated in newspapers that are primarily devoted to advertising; and the distribution, insertion or attachment of which is commonly paid for by the advertiser.
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 particular animal for which the medicine or drug is offered and directions, if any, to be placed on the label.
Price or purchase price means the price to the consumer, exclusive of any direct tax imposed by the federal government or by this Chapter, and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value or the property exchanged at the same time and place of the exchange, if:
(a) Such exchanged property is to be sold thereafter in the usual course of the retailer’s business; or
(b) 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:
(a) The amount of money received in cash or due in cash and credits.
(b) Property at fair market value taken in exchange but not for resale in the usual course of the retailer’s business.
(c) 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.
(d) The total price charged on credit sales, including finance charges which are not separately stated. Any 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 the 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.
(e) Installation, delivery and wheeling-in charges included in the purchase price and not separately stated.
(f) Transportation and other charges to effect delivery of tangible personal property to the purchase.
(g) Indirect federal manufacturer’s excise taxes, such as taxes on automobiles, tires and floor stock.
(h) The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and services performed and the profit thereon.
Price or purchase price shall not include:
(a) Any sales or use tax imposed by the State or by any political subdivision thereof.
(b) The fair market value of property exchanged if such property is to be sold thereafter in the retailer’s 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.
(c) 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.
Private communications services means telecommunications services furnished to a subscriber, which entitle the subscriber to exclusive or priority use of any communication channel or groups of channels, or to the exclusive or priority use of any interstate inter-communications system for the subscriber’s stations.
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, opthalmic or ocular, cardiac, dental or orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories.
Purchase or sale means the acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed or consumed, but excludes a bona fide gift of property or services. These terms include capital leases, installment and credit sales and property and services acquired by:
(a) Transfer, either conditionally or absolutely, of title or possession, or both, to tangible personal property;
(b) A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services; the utilization of coin-operated devices, except coin-operated telephones, which do not vend articles of tangible personal property shall be considered short-term rentals of tangible personal property;
(c) Performance of taxable services; or
(d) Barter or exchange for other property or services, including coupons.
The terms purchase and sale do not include:
(a) A division of partnership assets among the partners according to their interests in the partnership;
(b) 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 controlled.
(c) The transfer of assets of shareholders in the formation or dissolution of professional corporations;
(d) The dissolution of the pro-rata distribution of the corporation’s assets to its stockholders;
(e) A transfer of a partnership interest;
(f) The transfer in a reorganization qualifying under Section 368(a)(1) of the “Internal Revenue Code of 1954”;
(g) 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;
(h) The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder;
(i) The transfer of assets from a parent corporation to a subsidiary corporation which is owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;
(j) The transfer of assets from a subsidiary corporation which is owned at least eighty percent (80%) by the parent corporation to a parent corporation, or to another subsidiary which is owned at least eighty percent (80%) 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;
(k) 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 Chapter was paid by the transferor 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 Subparagraph shall constitute a sale. For the purposes of this Subparagraph, a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent (80%) of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent (80%) of the total number of shares of all other classes of stock.
Recreation services means all services relating to athletic or entertainment participation events, including but not limited to snow skiing, pool, golf, billiards, skating, tennis, bowling, health/athletic club memberships, coin-operated amusement devices, video games and video club memberships.
Retail sales means all sales except wholesale sales.
Retailer means any person selling, leasing or renting tangible personal property or services at retail. Retailer shall include any:
(b) 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;
(c) 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 donation or gift, or that the proceeds are to be used for charitable or governmental purposes.
Return means the sales tax reporting form used to report sales tax.
Sales tax means the tax to be collected and remitted by a retailer on sales taxed under this Article.
Security system services means electronic security system services. Such term does not include nonelectronic security services such as consulting, or human or guard dog patrol services.
Sound system services means sound system services involving provision of broadcast or prerecorded audio programming to a building or portion thereof. The 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.
Tangible personal property means corporeal personal property.
Tax means the sales tax due from a retailer.
Tax deficiency means any amount of tax that is not reported or not paid on or before the due date.
Taxable sales means gross sales, less any exemptions and deductions specified in this Article.
Taxable services means services subject to tax pursuant to this Article.
Taxpayer means any person obligated to collect and/or pay tax under the terms of this Article.
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 combinations 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 telecommunications service, specialized mobile radio and two-way pagers and paging service, including any form of mobile two-way communication. Telecommunications service does not include separately stated nontransmission services which constitute computer processing applications used to act on the information to be transmitted.
Therapeutic device means a device, appliance or related accessory that is 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 ($100.00), it must be sold in accordance with a written recommendation from a licensed doctor to qualify as a therapeutic device for purposes of this Article.
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.
Except when a different municipality is named or implied, Town means the Town of Telluride, Colorado, a Home Rule Municipality.
Town Manager means the Town Manager of Telluride, Colorado, or an authorized designate.
Transportation includes cars, buses and all other means or instrumentalities of conveyance of passengers and their baggage, irrespective of ownership or any contract, expressed or implied, for the purpose of transporting, carrying or otherwise moving from place to place tourists, residents, skiers, the public at large or any other persons to and/or from the Town, or other points of destination and/or departure in the County and the State, and to conduct and engage in, and carry on a transportation service of passengers and baggage of every class and description, and by any means now or hereafter in use. Transportation also means to own, operate, maintain, hold and use, purchase, construct, establish, lease or otherwise acquire and sell, or otherwise dispose of or deal with, terminal properties, depots, freight and passenger stationhouses, storage facilities, machine and repair shops, machinery, appliances and appurtenances and any and all other property above described, which may be necessary or useful in connection with the service being rendered, whether individually, in partnership or in conjunction with any other entity, person, as the Town may determine from time to time to be in the best interests of its citizens, the public at large and the persons using the transportation service.
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 Town.
WATS/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.
Wholesale sales means sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to nonlicensed retailers are not wholesale sales.
Wholesaler means any person selling to retailers, jobbers, dealers or other wholesalers, for resale and not for storage, use, consumption or distribution. (Ord. 1263, 2007)