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<br /> general business or personal use. A sales tax is due upon the rental or <br /> leasing of such property regardless of whether a sales or use tax has <br /> been paid upon a previous purchase of the property. <br /> 29. SALES FOR OUTSIDE DELIVERY: Sales of tangible personal <br /> property where both of the following conditions are met: <br /> a. The sales are to individuals who reside or businesses which are <br /> 10cated outside the city; and <br /> b. The articles purchased are delivered to the purchaser outside the <br /> city by common carrier or by the conveyance of the seller or by <br /> mail, and such articles delivered are used outside the city. <br /> 30. THERAPEUTIC DEVICES. <br /> 31. UNITED STATES GOVERNMENT: All direct sales to the U.S. <br /> government, the State of Colorado, its departments or institutions, and <br /> the political subdivisions thereof in their governmental capacities only, <br /> when billed to and paid for by the governmental entity. <br /> 32. WHOLESALE SALES. <br /> B. The list of exemptions shall not be increased by implication or <br /> similarity. <br /> Sec. 3.20.230. Credit sales. <br /> Whenever tangible personal property is sold under a conditional sales <br /> contract or lease-purchase agreement whereby the retailer retains title as security <br /> for all or part of the purchase price or whenever the retailer takes a purchase <br /> money security interest on such tangible personal property to secure all or part of <br /> the purchase price, the total tax based on the total purchase price shall become <br /> immediately due and payable. This tax shall be charged and collected by the <br /> retailer. No refund or credit shall be allowed to either party to the transaction in <br /> case of repossession. <br /> Sec. 3.20.240. Sales/Use tax license. <br /> A. It shall be unlawful for any person to engage or be engaged in the <br /> operation, conduct, or carrying on of any trade, profession, business, privilege, <br /> occupation within the city, regardless of whether or not goods and services are <br /> sold, without first having obtained a sales and use tax license from the city. In <br /> case business is transacted at one or more separate premises by one person, a <br /> separate license for each place of business shall be required. Each license shall be <br /> numbered and shall show the name, residence, place, and character of business of <br /> the licensee, and shall be posted in a conspicuous place in the place of business <br /> for which it is issued. <br /> 24 <br />