Ordinance 1966-356 - Laserfiche WebLink

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of all of the gross receipts from sales made by him of commodities or services specified in Section 9, and shall before the fifteenth (15th) day of each month make a return to the Treasurer for the preceding calendar month and remit an amount equivalent to said one per cent (1%) of such sales to said Treasurer. 11-1. Return; Content, Form, Etc. Such returns of the taxpayer, or his duly authorized agent, shall contain such information and be made in such manner and upon such forms as the Treasurer may prescribe and said Treasurer may extend the time for making returns and paying the taxes due under such reasonable rules and regulations as he may prescribe, but no such extension shall be for a greater period than is provided in Section 14. 11-2. Alternate Method. In lieu of filing a return on forms prepared by the Treasurer the taxpayer may file a copy of his Colorado Retail Sales Tax Return for the same period and remit to the Treasurer one-third (1/3) of the amount shown thereon as being due to the Colorado Department of Revenue. 11-3. Exemption; Burden of Proof. The burden of proof that any retailer is exempt from paying a tax upon the gross proceeds from any goods sold to the Treasurer, or from making such returns, shall be on the retailer or vendor under such reasonable requirements of proof as the Treasurer may prescribe. SECTION 12. RETAILER MAY ADD TAX TO SALES PRICE. All persons subject to the provisions of this Ordinance may add the tax herein levied to the sales price of goods sold and collect the same from the purchasers, but this Section is not mandatory. - 9 -