Ordinance 1989-0981 - Laserfiche WebLink

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(i) To the storage, use, or consumption of any construction and building materials and motor and other vehicles on 'which registration is required if a written contract for the purchase thereof was entered into prior to the effective date of the Use Taxi (j) To the storage, use, or consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let, or entered into at any time prior to the effective date of the Use Tax; and (k) To the storage of construction and building materials. Section 1l. Motor and Other Vehicle Use Tax Collection. (a) The Use Tax shall be applicable for every motor or other vehicle for which registration is required by the laws of the state of Colorado. No registration shall be made of any motor or other vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Department of Revenue of the State of Colorado or its authorized agents, until any Use Tax due upon the storage, use, or consumption thereof has been paid. (b) The Use Tax on motor or other vehicles shall be collected by the authorized agent of the Department of Revenue of the state of Colorado in Boulder County, pursuant to agreement between the City and the Executive Director, execution of which agreement is hereby authorized. The proceeds of the Use Tax on motor or other vehicles shall be paid to the City periodically in accordance with such agreement. Section 12. Collection, Administration, and Enforcement of Construction and Building Materials Use Tax. The collection, administration, and enforcement of the Use Tax on commercial construction and building materials shall be performed by the City Treasurer. The Council of the City is hereby authorized to adopt all rules and regulations which may be necessary or appropriate - 11 -