City Council Agenda and Packet 2018 09 11 SP

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(5) For sales of wood from salvaged trees killed or infested in Colorado by mountain pine beetles or spruce beetles as specified in Section 39-26-723, C.R.S. (6) For sales that benefit a Colorado school specified in Section 39-26-725, C.R.S. (7) For sales by an association or organization of parents and teachers of public school students that is a charitable organization as specified in Section 39-26-718(1)(c), C.R.S. (j) All sales of tangible personal property on which a specific ownership tax has been paid or is payable shall be exempt from this sales tax extension when such sales meet both of the following conditions: (1) The purchaser is a non-resident of or has his principal place of business outside of the County; and (2) Such tangible personal property is registered or required to be registered outside the limits of the County under the laws of the State of Colorado. (k) For the purposes of this sales tax extension proposal, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the County or to a common carrier for delivery to a destination outside the limits of the County. (1) In the event a retailer has no permanent place of business in the County or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of a sales tax imposed by this proposal shall be determined by the provisions of Article 26 of Title 39, C.R.S., as amended, and by rules and regulations promulgated by the Colorado Department of Revenue. (m) The countywide sales tax extension proposed hereby shall be collected, administered and enforced by the Executive Director of the Colorado Department of Revenue in the same manner as the collection, administration, and enforcement of the Colorado State Sales Tax, as provided by Articles 26 and 21 of Ttitle 39 and Article 2 of Title 29, C.R.S., as amended; provided that the County shall be authorized to enter into an intergovernmental agreement with said Executive Director pursuant to Section 39-26-122.5, C.R.S., as amended, to enhance systemic efficiencies in the collection of such taxes. 2. The imposition, by extension, of a countywide 18.5 hundredths of one percent (0.185%) use tax in accordance with the provisions of the Article for the privilege 255722v2 6 9