3-2-3: TAXABLE TRANSACTIONS AND ITEMS:
There is hereby levied and shall be collected and paid a tax in the amount stated in section 3-2-5 of this chapter, as follows:
A. On the purchase price paid or charged upon all sales, purchases, rentals and leases of any duration of tangible personal property at retail, whether or not such property has been included in a previous taxable transaction.
B. All sales are consummated at the place of business of the retailer unless the property sold is delivered by the retailer, his agent, a common carrier, or by mail. In the event of such delivery, the sale is consummated at the place of delivery.
C. In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration or purchase price the fair market value of the exchanged property, provided such exchanged property is to be sold thereafter in the usual course of the retailer's business.
D. Upon telecommunication services, including all international, interstate and intrastate telecommunication services originating from or received on telecommunication equipment in the town, if the charge for the service is billed to an apparatus, telephone or account in the town, except that for mobile telecommunication services liability shall be imposed only when the users' place of primary use is within the town. For the purposes of this subsection, "place of primary use" means, as defined in section 29-1-1002, C.R.S., as amended.
E. Upon carrier access services sold by local telephone exchange companies to providers of telecommunication services for use in providing such services, whether furnished by public or private corporations or enterprises for all interstate telecommunication services originating from or received on telecommunication equipment in the town if the charge for the service is billed to a person in the town, or billed to an affiliate or division of such person in the town on behalf of a person in the town.
F. Upon gas and electric service, whether furnished by municipal, public or private corporations or enterprises, and upon gas and electricity furnished and sold for domestic and commercial consumption and not for resale and upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public or private corporations or enterprises, if the charge is billed to a person in town.
G. Upon the entire amount charged to any person or persons for lodging services.
H. Upon the amount paid for all meals and beverages furnished in any restaurant, eating house, hotel, drugstore, club, resort, hospital, or other such place at which meals or food are regularly sold.
I. Upon cover charges, if tangible personal property, such as food and/or beverages, is received as consideration for the amount paid.
J. Upon all sales of food.
K. Upon the sale, lease or transfer of a software program.
L. Upon television and entertainment services sold, purchased, leased, rented, furnished or used, including any equipment rentals furnished as a part of the price or separately stated, if the charge is billed to a person in the town.
M. Upon prewritten (canned) software that is sold, licensed for use, subscribed to, leased or rented when delivered electronically or by any other method. Software is deemed to be used within the town if one (1) of the following is true:
1. The end user of the software is engaged in business in the town or resides in the town while using or accessing the software; or
2. The server or other computer equipment upon which the software, electronic files or electronic data reside or are maintained is located within the town.
N. Upon software maintenance agreements when:
1. The agreement is mandatory to maintain the right to use the associated software; or
2. The agreement includes software upgrades and the cost for upgrading is not separately calculated and stated from other aspects; or
3. The agreement includes technical support and the cost associated with technical support is not separately stated or calculated.
O. Upon software as a service, data processing equipment, software program, and internet services subscriptions.
P. Upon all software license fees.
Q. Upon sales of tangible personal property by a retailer-contractor, when acting as a retailer, shall be subject to sales tax on the total sales price.
R. Upon the retail sale of medical marijuana and marijuana infused products pursuant to the Colorado Medical Marijuana Code, article 10 of title 44, C.R.S.
S. Upon the sale of retail marijuana or marijuana products pursuant to the Colorado Retail Marijuana Code, article 10 of title 44, C.R.S.
T. Upon the sale of all digital products. (Ord. 30, Series 2021)