Ordinance 2010-1585 - Laserfiche WebLink

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governmental purposes. 39. Retail sale means all sales except wholesale sales and includes lease, rental, barter or grant of license to use tangible personal property or taxable services as specified in this chapter by the ultimate user or consumer. 40. Return means the tax reporting forms used to report sales and use tax. 41. 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. 42. 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. 43. Storage space means any indoor or outdoor area, structure, warehouse or unit, whether mobile or immobile, which is ordinarily used to store tangible personal property. Storage space shall not include kennels, lockers, mobile home pads or safe deposit boxes. 44. 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. 45. Tax means the sales tax due from a retailer or the use tax due from a consumer or the sum of both due from a retailer who also consumes. 46. 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. 47. 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 10