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- Description
- An Ordinance Repealing and Readopting With Changes Title 3 of the Breckenridge Town Code Concerning Taxation
- Disposition
-
Codified
- Adoption Date
- 10/12/2021
- Files Available
- Affecting
-
3-1-1, Applicability
(Repealed and replaced)
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3-1-2, Common definitions
(Repealed and replaced)
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3-1-3, Statute of limitations
(Repealed and replaced)
-
3-1-4, Interest rate on delinquent taxes
(Repealed and replaced)
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3-1-5, Director may waive penalty
(Repealed and replaced)
-
3-1-6, Subpoenas
(Repealed and replaced)
-
3-1-7, Judge compels attendance
(Repealed and replaced)
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3-1-8, Depositions
(Repealed and replaced)
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3-1-9, Other remedies
(Repealed and replaced)
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3-1-10, Status of unpaid tax in bankruptcy
(Repealed and replaced)
-
3-1-11, Violations; Penalties
(Repealed and replaced)
-
3-1-12, Rules and regulations
(Repealed and replaced)
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3-2-1, Legislative intent
(Repealed and replaced)
-
3-2-2, Definitions
(Repealed and replaced)
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3-2-3, Taxable transactions and items
(Repealed and replaced)
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3-2-4, Items exempt from tax
(Repealed and replaced)
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3-2-5, Schedule of tax
(Repealed and replaced)
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3-2-6, Sales tax, nonapplicability
(Repealed and replaced)
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3-2-7, Retailer responsible for payment of tax
(Repealed and replaced)
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3-2-7-1, Marketplace facilitators
(Repealed and replaced)
-
3-2-8, Acquisition, inception or cessation of business
(Repealed and replaced)
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3-2-9, Retailer to collect tax
(Repealed and replaced)
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3-2-10, Tax on credit sales, etc.
(Repealed and replaced)
-
3-2-11, Sales tax, credit for sales or use taxes previously paid to another municipality
(Repealed and replaced)
-
3-2-12, Claims for recovery
(Repealed and replaced)
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3-2-13, Exemption; Burden of proof
(Repealed and replaced)
-
3-2-14, Excess collections
(Repealed and replaced)
-
3-2-15, Unlawful to assume or absorb tax
(Repealed and replaced)
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3-2-16, Special accounting basis for remittance of tax
(Repealed and replaced)
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3-2-17, Duty to keep books and records
(Repealed and replaced)
-
3-2-18, Investigation of books
(Repealed and replaced)
-
3-2-19, Coordinated audit
(Repealed and replaced)
-
3-2-20, Statute of limitations
(Repealed and replaced)
-
3-2-21, Subpoenas
(Repealed and replaced)
-
3-2-22, Licenses for retail sellers; Exemption
(Repealed and replaced)
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3-2-23, Sales tax licenses; Application and content
(Repealed and replaced)
-
3-2-24, Denial of license
(Repealed and replaced)
-
3-2-25, Sale at retail without license
(Repealed and replaced)
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3-2-26, Revocation of license
(Repealed and replaced)
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3-2-27, Appeal
(Repealed and replaced)
-
3-2-28, When license not required
(Repealed and replaced)
-
3-2-29, Map or location guide of town boundaries
(Repealed and replaced)
-
3-2-30, Collection and refund of disputed tax
(Repealed and replaced)
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3-2-31, Refunds
(Repealed and replaced)
-
3-2-32, Recovery of taxes, penalty and interest
(Repealed and replaced)
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3-2-33, Failure to collect and pay over tax, attempting to evade or defeat tax
(Repealed and replaced)
-
3-2-34, Imposition of civil penalty on responsible parties
(Repealed and replaced)
-
3-2-35, Authority of finance director to require immediate payment of tax
(Repealed and replaced)
-
3-2-36, Tax lien; Exemption from lien
(Repealed and replaced)
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3-2-37, Negligent or intentional tax deficiency
(Repealed and replaced)
-
3-2-38, Interest rate on delinquent taxes
(Repealed and replaced)
-
3-2-39, Interest on underpayment, overpayment, nonpayment or extensions of time for payment of tax
(Repealed and replaced)
-
3-2-40, Other remedies
(Repealed and replaced)
-
3-2-41, Hearings by finance director
(Repealed and replaced)
-
3-2-42, Review by district court
(Repealed and replaced)
-
3-2-43, Alternative review by Department of Revenue
(Repealed and replaced)
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3-2-44, Amendments
(Repealed and replaced)
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3-2-45, Notice of sales and use tax ordinance amendment
(Repealed and replaced)
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3-2-46, Unlawful acts
(Repealed and replaced)
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3-3-1, Title
(Repealed and replaced)
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3-3-2, Imposition of tax
(Repealed and replaced)
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3-3-3, Persons liable for tax
(Repealed and replaced)
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3-3-4, Definitions
(Repealed and replaced)
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3-3-5, Amount of tax
(Repealed and replaced)
-
3-3-6, Exemptions
(Repealed and replaced)
-
3-3-7, Transfer between co-owners
(Repealed and replaced)
-
3-3-8, Application for exemption
(Repealed and replaced)
-
3-3-9, Lands affected
(Repealed and replaced)
-
3-3-10, Enforcement
(Repealed and replaced)
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3-3-11, Due dates, delinquencies, penalties, interest, evasion
(Repealed and replaced)
-
3-3-12, Lien
(Repealed and replaced)
-
3-3-13, Review
(Repealed and replaced)
-
3-3-14, Deferral of payment of tax
(Repealed and replaced)
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3-4-1, Telephone utility companies tax
(Repealed and replaced)
-
3-5-1, Title
(Repealed and replaced)
-
3-5-2, Legislative intent
(Repealed and replaced)
-
3-5-3, Definitions
(Repealed and replaced)
-
3-5-4, Imposition of tax
(Repealed and replaced)
-
3-5-5, Exemptions
(Repealed and replaced)
-
3-5-6, Collection of tax
(Repealed and replaced)
-
3-5-7, Vendor responsible for payment of tax
(Repealed and replaced)
-
3-5-8, Duty to keep books and records
(Repealed and replaced)
-
3-5-9, Consolidation of returns
(Repealed and replaced)
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3-5-10, Trust status of tax in possession of vendor
(Repealed and replaced)
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3-5-11, Collection and refund of disputed tax
(Repealed and replaced)
-
3-5-12, Refund procedure
(Repealed and replaced)
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3-5-13, Examination of returns; Refunds; Credits; and Deficiencies
(Repealed and replaced)
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3-5-14, Interest on late payments; Penalty
(Repealed and replaced)
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3-5-15, Penalties for deficiency caused by fraud
(Repealed and replaced)
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3-5-16, Investigation of vendor's books
(Repealed and replaced)
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3-5-17, Audit; Estimate of taxes, penalty, and interest; Notice; Assessment
(Repealed and replaced)
-
3-5-18, Review by finance director
(Repealed and replaced)
-
3-5-19, Review of finance director's final order or decision
(Repealed and replaced)
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3-5-20, Tax lien
(Repealed and replaced)
-
3-5-21, Sale upon distraint
(Repealed and replaced)
-
3-5-22, Release of lien
(Repealed and replaced)
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3-5-23, Manager may waive penalty
(Repealed and replaced)
-
3-5-24, License and tax in addition to all other taxes
(Repealed and replaced)
-
3-5-25, Violations; Evasion of collection or payment of tax
(Repealed and replaced)
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3-6-1, Definitions
(Repealed and replaced)
-
3-6-2, Open space fund established
(Repealed and replaced)
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3-6-3, Open space plan
(Repealed and replaced)
-
3-7-1, Definitions
(Repealed and replaced)
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3-7-2, Established
(Repealed and replaced)
-
3-8-1, Definitions
(Repealed and replaced)
-
3-8-2, Funding and expenditures
(Repealed and replaced)
-
3-9-1, Definitions
(Repealed and replaced)
-
3-9-2, Tax imposed
(Repealed and replaced)
-
3-9-3, Collection and enforcement procedures
(Repealed and replaced)
-
3-9-4, Use of collected tax revenues
(Repealed and replaced)
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3-10-1, Purpose; Agreements authorized
(Repealed and replaced)
-
3-10-2, Definitions
(Repealed and replaced)
-
3-10-3, Imposition of tax
(Repealed and replaced)
-
3-10-4, Tax revenues to be deposited into parking and transportation fund
(Repealed and replaced)
-
3-10-5, Exemptions; Burden of proof
(Repealed and replaced)
-
3-10-6, Payment of tax to ski area operator
(Repealed and replaced)
-
3-10-7, Collection of tax by ski area operator
(Repealed and replaced)
-
3-10-8, Remittance of collected tax
(Repealed and replaced)
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3-10-9, Preservation of returns and other records; Confidentiality
(Repealed and replaced)
-
3-10-10, Records and accounts to be kept
(Repealed and replaced)
-
3-10-11, Audit, investigation, collection, and enforcement procedures
(Repealed and replaced)
-
3-10-12, Tax in addition to all other taxes
(Repealed and replaced)
-
3-10-13, Administration by finance director; Rules and regulations
(Repealed and replaced)
-
3-10-14, Amendments
(Repealed and replaced)
-
3-11-1, Definitions
(Repealed and replaced)
-
3-11-2, Fund established
(Repealed and replaced)
-
3-11-3, Use of designated revenues
(Repealed and replaced)
-
3-11-4, Amendments
(Repealed and replaced)
-
3-12-1, Confidentiality required
(Repealed and replaced)
-
3-12-2, Exception; Taxpayer
(Repealed and replaced)
-
3-12-3, Exception; Statistics
(Repealed and replaced)
-
3-12-4, Exception; Town attorney, town employees and enforcement personnel
(Repealed and replaced)
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3-12-5, Waiver of confidentiality
(Repealed and replaced)