Ordinance 2006-1504 - Laserfiche WebLink

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41. "Storage" or "storing" means any keeping or retention of, or exercise of 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. 42. "Tangible personal property" means corporeal personal property. The term shall not be construed to include newspapers, as legally defined by section 24-70-102, C.R.S. 43. "Tax" means either the tax payable by the purchaser of a commodity or service subject to tax, or the aggregate amount of taxes due from the vendor who also consumes such commodities or services during the period for which the vendor is required to report its collections, as the context may require. 44. "Taxpayer" means any person obligated to collect tax, pay tax, or account for tax, or any combination thereof, under the terms of this Chapter and as the context may require. The term "taxpayer" includes but is not limited to a retailer, a vendor and such other persons as the context may require. 45. "Telecommunications Service" means: a. 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. b. Transmission of intrastate electronic messages originating within the city by means of microwave, telephone, telegraph, or cable transmission, including cable, microwave, or other television service for which a charge is imposed, except that for mobile telecommunications services, the definition of taxable services shall be as set forth in the Federal Mobile Telecommunications Sourcing Act, 4 U.S.c. Sections 116 to 126, as amended, which provides that taxes on mobile telecommunications services are to be collected and remitted to the jurisdiction where the customer's primary use of said services occurs, regardless of where the mobile telecommunications services originate, pass through, or terminate. c. Telecommunications service includes but is not limited to basic 10cal 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 13