HomeMy WebLinkAboutordinance.council.024-17 ORDINANCE No 24
SERIES OF 2017
AN ORDINANCE AMENDING SECTION 23.04.010 OF THE CITY OF ASPEN
MUNICIPAL CODE PERTAINING TO SALES AND USE TAX DEFINITIONS.
WHEREAS, in Senate Joint Resolution No. 14-038, the Colorado General Assembly asked
the Colorado Municipal League to revive the tax simplification project from the 1990s to address
current systemic problems identified by the retail business community regarding local sales and use
tax definitions and exemptions; and
WHEREAS, City Council has determined that the standard tax definitions project is a
major collaborative sales tax simplification initiative by Colorado's home rule municipalities that
locally collect their sales tax and the retail business community; and
WHEREAS, City Council has determined that the City will cooperate in furtherance of a
statewide goal to have all locally collecting municipalities agree to use standard definitions in their
sales and use tax codes; and
WHEREAS, City Council has determined that maintaining the local collection of sales and
use taxes for the City is of paramount importance to the continued financial strength of the City;
and
WHEREAS, City Council acknowledges that the retail business community desires better
uniformity and simplicity when operating in multiple cities; and
WHEREAS, City Council has determined that the City can simplify the tax code
definitions without sacrificing revenue; and
WHEREAS, City Council has determined that it can modify the City's sales and use tax
inclusions and exemptions in compliance with the Taxpayer Bill of Rights by remaining revenue
neutral.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF ASPEN, COLORADO:
Section 1. Section 23.04.010, Words and phrases defined, of the City of Aspen Municipal
Code is hereby amended to read as follows:
Sec. 23.04.010.Words and phrases defined.
When not clearly indicated otherwise by the context,the following words and phrases as used in this
Title, shall have the following meanings:
Aircraft means a device that is used or intended to be used for flight in the air.
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Aircraft Part means any tangible personal property that is intended to be permanently affixed or
attached as a component part of an aircraft.
Airline Company means any operator who engages in the carriage by aircraft of persons or property as
a common carrier for compensation or hire, or the carriage of mail, or any aircraft operator who operates
regularly between two (2) or more points and publishes a flight schedule. Airline Company shall not
include operators whose aircraft are all certified for a gross takeoff weight of twelve thousand five hundred
(12,500) pounds or less and who do not engage in scheduled service or mail carriage service.
Auction means any sale where tangible personal property is sold by an auctioneer who is either the
agent for the owner of such property or is in fact the owner thereof.
Automotive vehicle means any vehicle or device in, upon, or by which any person or property is or may
be transported or drawn upon a public highway, or any device used or designed for aviation or flight in the
air. This term includes, but is not limited to, motor vehicles, trailers, semi-trailers and mobile homes. This
term shall not include devices moved by human power or used exclusively upon stationary rails or tracks.
Business means all activities engaged in or caused to be engaged in with the object of gain, benefit or
advantage, direct or indirect. It shall include any business, trade, occupation, profession or calling of any
kind and all other kinds of activities and matters, together with all devices, machines, vehicles and
appurtenances used therein, any of which are conducted for private profit or benefit, either directly or
indirectly, within the City.
Business License means an Aspen City sales tax license required pursuant to Section 23.32.030.
Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination
with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. Candy
does not include any preparation containing flour, products that require-refrigeration or marijuana infused
products.
Casual sale means an individual, single or incidental transaction which in itself does not constitute the
carrying on of business.
Carrier Access services means the services furnished by a local exchange company to its customers
who provide telecommunications services, which allow them to provide such telecommunications services.
Charitable organization means any entity which:
(1) Has obtained tax exempt status as a charitable not-for-profit organization pursuant to
Section 501(c)(3) of the Internal Revenue Code;and
(2) Is a religious organization or an organization which exclusively, and in a manner
consistent with existing laws and for the benefit of an indefinite number of persons, freely and
voluntarily ministers to the physical, mental or,spiritual needs of persons and which thereby
lessens the burdens of government.
City means the municipality of Aspen.
Code means the Aspen Municipal Code.
Coins means monetized bullion or other forms of money manufactured from gold, silver, platinum,
palladium or other such metals now, in the future or heretofore designated as a medium of exchange under
the laws of this State, the United States or any foreign nation.
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Coin operated device means any device operated by coins or currency.
Collection Costs shall include, but is not limited to, all costs of audit, assessment, bank fees, hearings,
execution, lien filing, distraint, litigation, locksmith fees, auction fees and costs, prosecution and attorney
fees.
Commercial packaging materials means containers, labels and/or cases, that become part of the
finished product to the purchaser, used by or sold to a person engaged in manufacturing, compounding,
wholesaling, jobbing, retailing, packaging, distributing or bottling for sale, profit or use, and is not
returnable to said person for reuse. Commercial Packaging Materials does not include Commercial
Shipping Materials.
Commercial Shipping Materials means materials that do not become part of the finished product to the
purchaser which are used exclusively in the shipping process. Commercial Shipping Materials include but
are not limited to containers, labels, pallets, banding material and fasteners, shipping cases, shrink wrap,
bubble wrap or other forms of binding, padding or protection.
Community Organization means a nonprofit entity organized and operated exclusively for the promotion
of social welfare,primarily engaged in promoting the common good and general welfare of the community,
so long as:
(1) No part of the net earnings of which inures to the benefit of any private shareholder
or individual;
(2) No substantial part of the activities of which is carrying on propaganda,or
otherwise attempting to influence legislation; and
(3) Which does not participate in, or intervene in(including the publishing or
distributing of statements), any political campaign on behalf of any candidate for public office.
Construction equipment means any equipment including mobile machinery and mobile equipment,
which is used to erect, install, alter, demolish, repair, remodel, or otherwise make improvements to any real
property, building, structure or infrastructure.
Construction materials means tangible personal property which, when combined with other tangible
personal property, loses its identity to become an integral and inseparable part of a completed structure or
project including public and private improvements. This term includes, but is not limited to such things as:
asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit, electric wiring and
connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation,
lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings,
plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer pipe, sheet
metal site lighting, steel, stone stucco, tile, trees, shrubs and other landscaping materials, wallboard, wall
coping, wallpaper, weather stripping, wire netting and screen, water mains and meters and wood preserver.
The above materials, when used for forms, or other items which do not remain as an integral or inseparable
part of a completed structure or project, are not construction materials.
Consumer means any individual person, or person engaged in business in the City, who uses, stores,
distributes or otherwise consumes in the City, tangible personal property or taxable services purchased
from sources inside or outside the City.
Contractor means any person who shall build, construct, reconstruct, alter, expand, modify, or improve
any building, dwelling, structure, infrastructure, or other improvement to real property for another party
pursuant to an agreement. For purposes of this definition, Contractor also includes subcontractor.
Cover Charge means a charge paid to a club or similar entertainment establishment which may, or may
not, entitle the patron paying such charge to receive tangible personal property, such as food and/or
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beverages.
Data Processing Equipment means any equipment or system of equipment used in the storage,
manipulation, management,display, reception or transmission of information.
Digital Product means an electronic product including, but not limited to:
(1) "digital images"which means works that include, but are not limited to.the
following that are generally recognized in the ordinary and usual sense as"photographs,""logos,"
"cartoons," or"drawings."
(2) "digital audio-visual works"which means a series of related images which, when
shown in succession, impart an impression of motion,together with accompanying sounds, if any,
(3) "digital audio works" which means works that result from the fixation of a series of
musical, spoken, or other sounds, including ringtones. For purposes of the definition of"digital
audio works", "ringtones"means digitized sound files that are downloaded onto a device and that
may be used to alert the customer with respect to a communication, and
(4) "digital books"which means works that are generally recognized in the ordinary
and usual sense as "books".
Distribution means the act of distributing any article of tangible personal property for use or
consumption, which may include, but not be limited to, the distribution of advertising gifts, shoppers'
guides,catalogs, directories, or other property given as prizes, premiums, or for goodwill or in conjunction
with the sales of other commodities or services.
Dual Residency means those situations including, but not limited to, where a person maintains a
residence, place of business or business presence, both within and outside the City. A person shall be
deemed to have established a legitimate residence, place of business or business presence outside of the City
for purposes of dual residency if the person has a physical structure owned, leased or rented by such person
which is designated by street number or road location outside of the City, has within it a telephone or
telephones in the name of such person and conducts business operations on a regular basis at such location
in a manner that includes the type of business activities for which the business(person),as defined in this
Code, is organized.
Dwelling Unit means a building or any portion of a building designed for occupancy as complete,
independent living quarters for one (1)or more persons, having direct access from the outside of the
building or through a common hall and having living, sleeping, kitchen and sanitary facilities for the
exclusive use of the occupants.
EmploYee means any person working for pay under the control and direction of an employer.
Engaged in business in the City means performing or providing services, or selling, leasing, renting,
delivering or installing tangible personal property for storage, use or consumption within the City. This
term includes, but is not limited to, any one of the following activities by a person:
(1) Directly, indirectly or by a subsidiary, maintains a building, store, office,
salesroom, warehouse or other place of business within the City;
(2) Sends one (1) or more employees, agents or commissioned sales persons into the
City to solicit business or to install, assemble, repair, service or assist in the use of its products or
for demonstration or other reasons;
(3) Maintains one (1) or more employees, agents or commissioned sales persons on
duty at a location within the City;
(4) Owns, leases, rents or otherwise exercises control over real or personal property
within the City; or Makes more than one (1) delivery into the City within a twelve (12) month
period.
Factory Built Housing means a manufactured home or modular home.
Finance Director means the Finance Director of the City or such other person designated by the City.
The term shall also include such person's designee.
Food For Home Consumption means food for domestic home consumption as defined in 7 U.S.C. sec.
2012 (k) (2014), as amended, for purposes of the supplemental nutrition assistance program, or any
successor program, as defined in 7 U.S.C. sec. 2012 (t), as amended; except that "food" does not include
carbonated water marketed in containers; chewing gum; seeds and plants to grow foods; prepared salads
and salad bars; packaged and unpackaged cold sandwiches; deli trays; and hot or cold beverages served in
unsealed containers or cups that are vended by or through machines or non-coin-operated coin-collecting
food and snack devices on behalf of a vendor.
Garage Sales means sales of tangible personal property, except automotive vehicles, occurring at the
residence of the seller, where the property to be sold was originally purchased for use by members of the
household where such sale is being conducted. The term includes, but is not limited to, yard sales, estate
sales, and block sales.
Gross sales means the total amount received in money, credit, property or other consideration valued
in money for all sales, leases or rentals of tangible personal property or services.
Internet Access Services means services that provide or enable computer access by multiple users to
the Internet, but shall not include that portion of packaged or bundled services providing phone or
television cable services when the package or bundle includes the sale of Internet Access Services.
Internet Subscription Service means software programs, systems, data and applications available
online through rental, lease or subscription,that provide information and services including,but not limited
to, data linking, data research, data analysis, data filtering or record compiling.
Linen Services means services involving the provision and cleaning of linens, including but not limited
to rags, uniforms, coveralls and diapers.
License officer means the Finance Director of the City.
Lodging services means the furnishing of rooms or accommodations by any person, partnership,
association, corporation, estate or any other combination of individuals by whatever name known to a
person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel, inn,
bed and breakfast residence, apartment hotel, lodging house, motor hotel, guest house, guest ranch, trailer
coach, mobile home, auto.camp, trailer court and park or similar establishment, for a period of less than
thirty (30) days under any concession, permit, right of access, license to use or other agreement or
otherwise.
Machinery means any apparatus consisting of interrelated parts used to produce an article of tangible
personal property. The terns includes both the basic unit and any adjunct or attachment necessary for the
basic unit to accomplish its intended function.
Manufactured Home means any pre-constructed building unit or combination of pre-constructed
building units, without motive power, where such unit or units are manufactured in a factory or at a
location other than the residential site of the completed home, which is designed and commonly used for
occupancy by persons for residential purposes, in either temporary or permanent locations, and which unit
or units are not licensed as a vehicle.
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Manzfacturing means the operation or performance of an integrated series of operations which places a
product, article, substance, commodity, or other tangible personal property in a form, composition or
character different from that in which it was acquired whether for sale or for use by a manufacturer. The
change in form, composition or character must result in a different product having a distinctive name,
character or use from the raw or prepared materials.
Medical Marijuana means marijuana acquired, possessed, cultivated, manufactured, delivered,
transported, supplied, sold, or dispensed to a person who qualifies as a patient with a debilitating medical
condition(s)under Article XVIII, Section 14, of the Colorado Constitution, and which person holds a valid
"registry identification card" issued by the State of Colorado pursuant to Colorado Constitution, Article
XVIII, Section 14.
Mobile Machinery and Self-Propelled Construction Equipment means those vehicles, self-propelled or
otherwise, which are not designed primarily for the transportation of persons or cargo over the public
highways, and those motor vehicles which may have originally been designed for the transportation of
persons or cargo over the public highways, and those motor vehicles which may have originally been
designed for the transportation of persons or cargo but which have been redesigned or modified by the
mounting thereon of special equipment or machinery, and which may be only incidentally operated or
moved over the public highways. This definition includes but is not limited to wheeled vehicles commonly
used in the construction, maintenance, and repair of roadways, the drilling of wells, and the digging of
ditches.
Modular Home means any structure that consists of multiple sections fabricated, formed or assembled
in manufacturing facilities for installation and assembly at the building site, and is constructed to the
building codes adopted by the State Division of Housing, created in Section 24-32-706, C.R.S., and is
designed to be installed on a permanent foundation.
Moto-Fuel means gasoline, casing head or natural gasoline, benzol, benzene and naphtha, gasohol and
any other liquid prepared, advertised, offered for sale, sold for use or used or commercially usable in
internal combustion engines for the generation of power for the propulsion of motor vehicles upon the
public highways. The term does not include fuel used for the propulsion or drawing of aircraft or railroad
cars or railroad locomotives.
Medical supplies means insulin in all its forms dispensed pursuant to the direction of a licensed
physician; glucose useable for treatment of insulin reactions; urine and blood-testing kits and materials;
insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices;
wheelchairs and hospital beds; drugs or materials when furnished by a doctor as part of professional
services provided to a patient; and corrective eyeglasses, contact lenses or hearing aids.
Mini storage or mini-warehouse means a building or group of buildings containing individual storage
units rented or leased to individuals for the storage of merchandise, commodities or private property.
Municipality. Any municipal corporation or similar form of local government including any city, town
or city and county, whether organized pursuant to charter, constitution or statute, in Colorado or another
state, except counties, school districts or special districts and the city.
Newspaper. A publication, printed on newsprint, intended for general circulation and published
regularly at short intervals, containing information and editorials on current events and news of general
interest. The term newspaper does not include: magazines, trade publications or journals, credit bulletins,
advertising inserts, circulars, directories, maps, racing programs, reprints, newspaper clipping and mailing
services or listings, publications that include an updating or revision service, books nor pocket editions of
books.
Online Garage Sales means sales of tangible personal property, except automotive vehicles, occurring
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online, where the property to be sold was originally purchased for use by the seller or members of the
seller's household.
Open to the public. Any place, event or activity where the admission or access to, which is open to
members of the public, whether upon payment of a charge or fee or not.
Person. Any individual, firm,partnership,joint venture, corporation, estate or trust, receiver, trustee,
assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court
or otherwise, or any group or combination acting as a unit.
Photovoltaic System means a power system designed to supply usable solar power by means of
photovoltaics, a method of converting solar energy into direct current electricity using semiconducting
materials that create voltage or electric current in a material upon exposure to light. It consists of an
arrangement of several components, including solar panels to absorb and convert sunlight into electricity, a
solar inverter to change the electric current from DC to AC, as well as mounting, cabling, metering
systems and other electrical accessories to setup a working system.
Precious Metal Bullion means any precious metal, including but not limited to, gold, silver, platinum,
palladium, that has been put through a process of refining and is in such a state or condition that its value
depends upon its precious metal content and not its form.
Prepress Preparation Material means all materials used by those in the printing industry including, but
not limited to, airbrush color photos, color keys, dies, engravings, light-sensitive film, light-sensitive paper,
masking materials, Mylar, plates, proofing materials, tape, transparencies, and veloxes, which are used by
printers in the preparation of customer specific layouts or in plates used to fill customers' printing orders,
which are eventually sold to a customer, either in their original purchase form or in an altered form, and for
which a sales or use tax is demonstrably collected from the printer's customer, if applicable, either
separately from the printed materials or as part of the inclusive price therefor. Materials sold to a printer
which are used by the printer for the printer's own purposes, and are not sold,either directly or in an altered
form,to a customer,are not included within this definition.
Preprinted Newspaper Supplements shall mean inserts, attachments or supplements circulated in
newspapers that:
(1) are primarily devoted to advertising; and
(2) the distribution, insertion, or attachment of which is commonly paid for by the
advertiser.
Pre-written computer programs. Systems, programs or application programs that are not written
specifically for the user.
Prescription drugs for animals. Drugs dispensed in accordance with any order in writing, dated and
signed by a practitioner, or given orally by a practitioner specifying the animal for which the medicine or
drug is offered and directions, if any, to be placed on the label.
Price or purchase price.
(1) The price to the consumer, exclusive of any direct tax imposed by the federal
government or by this Chapter and, in the case of all retail sales involving the exchange of
property, also exclusive of the fair market value of the property exchanged at the same time and
place of the exchange, if:
a.Such exchanged property is to be sold thereafter in the usual course of the
retailer's business;or
b. Such exchanged property is a vehicle and is exchanged for another vehicle and
both vehicles are subject to licensing, registration or certification under the laws of this State,
including but not limited to vehicles operating upon public highways, off-highway recreation
vehicles, watercraft and aircraft. Any money or other consideration paid over and above the
value of the exchanged property is subject totax.
(2) The terms price or purchase price include:
a.The amount of money received or due in cash and credits.
b.Property at fair market value taken in exchange but not for resale in the usual
course of the retailer's business.
c.Any.consideration valued in money, such as trading stamps or coupons whereby
the manufacturer or someone else reimburses the retailer for part of the purchase price and
other media of exchange.
d.The total price charged on credit sales, including finance charges which are not
separately stated. An amount charged as interest on the unpaid balance of the purchase price is
not part of the purchase price, unless the amount added to the purchase price is included in the
principal amount of a promissory note; except the interest or carrying charge set out separately
from the unpaid balance of the purchase price on the face of the note is not part of the purchase
price. An amount charged for insurance on the property sold and separately stated is not part of
the purchase price.
e.Installation, delivery and wheeling-in charges included in the purchase price and
not separately stated.
f Transportation and other charges to effect delivery of tangible personal property to
the purchaser.
g.lndirect federal manufacturers' excise taxes, such as taxes on automobiles, tires
and floor stock.
h.The gross purchase price of articles sold after manufacturing or after having been
made to order, including the gross value of all materials used, labor and service performed and
the profit thereon.
(3) The terms price or purchase price do not include:
a.Any sales or use tax imposed by the State or by any political subdivision thereof.
b.The fair market value of property exchanged if such property is to be sold
thereafter in the retailer's usual course of business. This is not limited to exchanges in
Colorado. Out-of-state trade-ins are an allowable adjustment to the purchaseprice.
c.Discounts from the original price if such discount and the corresponding decrease
in sales tax due are actually passed on to the purchaser. An anticipated discount to be allowed
for payment on or before a given date is not an allowable adjustment to the price in reporting
gross sales.
Private Communications Services means telecommunications services furnished to a subscriber, which
entitles the subscriber to exclusive or priority use of any communication channel or groups of channels, or
to the exclusive or priority use of any interstate inter-communications system for the subscriber's stations.
Prosthetic devices for Humans. Any artificial limb, part, device or appliance for human use which aids
or replaces a bodily function; is designed, manufactured, altered or adjusted to fit a particular individual;
and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include but are not
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limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances,
oxygen concentrators and oxygen with related accessories.
Public. Any individual, firm, co-partnership, joint venture, corporation, society, club, league,
association,joint stock company, estate or trust, receiver, trustee, assignee, lessee or any person acting in a
fiduciary or representative capacity, whether appointed by court or otherwise;or any group or combination
acting as a unit and the plural as well as the singular number.
Purchase or sale.
(I) The acquisition for any consideration by any person of tangible personal property
or taxable services that are purchased, leased, rented, sold, used, stored, distributed or consumed,
but excludes a bonafide gift of property or services. These terms include capital leases, installment
and credit sales and property and services acquired by:
a.Transfer, either conditionally or absolutely, of title or possession, or both, to
tangible personal property.
b.A lease, lease-purchase agreement, rental, or grant of a license, including royalty
agreements; to use tangible personal property or taxable services. The use of coin- operated
devices, except coin-operated telephones, which do not vend articles of tangible personal
property, shall be considered short term rentals of tangible personal property.
c.Performance of taxable services;or
d.Barter or exchange for other property or services including coupons.
(2) The terms purchase and sale do not include:
a.A division of partnership assets among the partners according to their interests in
the partnership;
b.The formation of a corporation by the owners of a business and the transfer of
their business assets to the corporation in exchange for all of the corporation's outstanding
stock,except qualifying shares, in proportion to the assets contributed;
c.The transfer of assets of shareholders in the formation or dissolution of
professional corporations;
d.The dissolution and the pro rata distribution of a corporation's assets to its
stockholders;
e.A transfer of a partnership interest;
f.The transfer in a reorganization qualifying under Section 368(a)(1) of the Internal
Revenue Code of 1954, as amended;
g.The formation of a partnership by the transfer of assets to the partnership or
transfers to a partnership in exchange for proportionate interests in the partnership;
h.The repossession of personal property by a chattel mortgage holder or foreclosure
by a lienholder;
i. The transfer of assets from a parent corporation to a subsidiary corporation or
corporations which are owned at least eighty percent (80%) by the parent corporation, which
transfer is solely in exchange for stock or securities of the subsidiary corporation;
j. The transfer of assets from a subsidiary corporation or corporations which are
owned at least eighty percent (80%) by the parent corporation to a parent corporation or to
another subsidiary which is owned at least eighty percent (80%) by the parent corporation,
which transfer is solely in exchange for stock or securities of the parent corporation or the
subsidiary which received the assets;or
k.The transfer of assets between parent and closely held subsidiary corporations, or
between subsidiary corporations closely held by the same parent corporation or between
corporations which are owned by the same shareholders in identical percentage of stock
ownership amounts, computed on a share-by-share basis, when a tax imposed by this Title was
paid by the transferor corporation at the time it acquired such assets, except to the extent that
there is an increase in the fair market value of such assets resulting from the manufacturing,
fabricating or physical changing of the assets by the transfer or corporation. To such an extent
any transfer referred to in this Subsection (k) shall constitute a sale. For the purpose of this
Subsection (k), a closely held subsidiary corporation is one in which the parent corporation
owns stock possessing at least eighty percent (80%) of the total combined voting power of all
classes of stock entitled to vote and owns at least eighty percent (80%) of the total number of
shares of all other classes of stock.
Recreation Services means all services relating to athletic or entertainment participation events and/or
activities including but not limited to pool,golf, billiards, skating, tennis, bowling, health/athletic club
memberships, coin operated amusement devices, video games and video club memberships.
Renewable Energy means any energy resource that is naturally regenerated over a short time scale and
derived directly from the sun (such as thermal, photochemical, and photoelectric), indirectly from the sun
(such as wind, hydropower,and photosynthetic energy stored in biomass), or front other natural movements
and mechanisms of the environment (such as geothermal and tidal energy). Renewable Energy does not
include energy resources derived from fossil fuels, waste products from fossil sources, or waste products
from inorganic sources.
Retail sales. All sales made within the City except wholesale sales.
Retailer. Any person selling, leasing or renting tangible personal property or service at retail.
Retailer shall include any:
(1) Auctioneer;
(2) Salesperson, representative, peddler or canvasser who makes sales as a direct or
indirect agent of, or obtains such property or services sold from, a dealer, distributor, supervisor or
employer.
(3) Charitable organization or governmental entity which makes sales of tangible
personal property to the public, notwithstanding the fact that the merchandise sold may have been
acquired by gift or donation or that the proceeds are to be used for charitable or governmental
purposes.
Retailer-Contractor means a contractor who is also a retailer of building supplies, construction
materials, or other tangible personal property, and purchases, manufactures, or fabricates such property for
sale(which may include installation), repair work,time and materials jobs, and/or lump sum contracts.
Return. The sales tax reporting form used to report sales tax.
Sale that Benefits a Colorado School means a sale of a commodity or service from which all proceeds of
the sale, less only the actual cost of the commodity or service to a person or entity as described in this Code,
are donated to a school or a school-approved student organization.
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Sales tax. The tax to be collected and remitted by a retailer on sales taxes under this Title.
School means a public or nonpublic school for students in kindergarten through 12th grade or any
portion thereof.
Security Svstem Services means electronic alarm and/or monitoring services. Such term does not include
non-electronic security services such as consulting or human or guard dog patrol services.
Soft Drink means a nonalcoholic beverage that contains natural or artificial sweeteners. "Soft drink"
does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or
greater than fifty percent of vegetable or fruit juice by volume.
Software Program means a sequence of instructions that can be measured, interpreted and executed by
an electronic device(e.g. a computer,tablets, smart phones)regardless of the means by which it is accessed
or the medium of conveyance. Software program includes:
(1) Custom software program, which is a software program prepared to the special
order or specifications of a single customer;
(2) Pre-written software program, which is a software program prepared for sale or
license to multiple users, and not to the special order or specifications of a single customer. Pre-
written software is commonly referred to as "canned," "off-the-shelf("COTS")," "mass produced"
or"standardized;"
(3) Modified software, which means pre-written software that is altered or enhanced by
someone other than the purchaser to create a program for a particular user; and
(4) The generic terns "software," "software application," as well as "updates,"
"upgrades," "patches," "user exits," and any items which add or extend functionality to existing
software programs.
Software as a Service means software that is rented, leased or subscribed to from a provider and used at
the consumer's location, including but not limited to applications, systems or programs.
Software License Fee means a fee charged for the right to use, access, or maintain software programs.
Software Maintenance Agreement means an agreement,typically with a software provider, that may
include
(1) provisions to maintain the right to use the software;
(2) provisions for software upgrades including code updates, version updates, code fix
modifications, enhancements, and added or new functional capabilities loaded into existing
software, or
(3) technical support
Solar Thermal Systems means a system whose primary purpose is to use energy from the sun to produce
heat or cold for:
(1) Heating or cooling a residential or commercial building;
(2) Heating or cooling water; or
(3) Any industrial, commercial, or manufacturing process
Sound System Services means the provision of broadcast or pre-recorded audio programming to a
building or portion thereof. Such term does not include installation of sound systems where the entire
system becomes the property of the building owner or the sound system service is for presentation of live
performances.
Special Sales Event means any sales event which includes more than three(3) Vendors taking place at a
single location for a limited period of time not to exceed seven(7)consecutive days.
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State. The State of Colorado.
Storage means any keeping or retention of, or exercise dominion or control over, or possession of, for
any length of time,tangible personal property not while in transit but on a stand still basis for future use
when leased, rented or purchased at retail from sources either within or without the City from any person or
vendor.
Student means any person enrolled in a school.
Tangible Personal Property means personal property that can be one or more of the following: seen,
weighed, measured, felt,touched, stored,transported, exchanged, or that is in any other manner perceptible
to the senses.
Tax. The sales tax due from a retailer.
Tax Deficiency or Deficiency means any amount of tax,penalty, interest, or other fee that is not reported
and/or not paid on or before the date that any return or payment of the tax is required under the terms of this
Code.
Taxable sales. Gross sales less any exemptions and deductions specified in this Title.
Taxable services. Services subject to the tax pursuant to this Title.
Taxpayer. Any person obligated to collect and/or pay tax under the terms of this Title.
Telecommunications services. The 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 combinations
of such media. This term includes, but is not limited to basic local exchange telephone service, toll
telephone service and teletypewriter service, including but not limited to residential and business service,
directory assistance, cellular mobile telephone, or telecommunication service, specialized mobile radio and
two-way pagers and paging service, including any form of mobile two-way communication. This term
does not include separately stated non-transmission services which constitute computer-processing
applications used to act on the information to be transmitted.
Television & Entertainment Services means audio or visual content, that can be transmitted
electronically by any means, for which a charge is imposed.
Therapeutic device. Devices, appliances or related accessories that are sold to correct or treat a human
physical disability or surgically created abnormality; if such device, appliance or related accessory has a
retail value of more than one hundred dollars ($100.00), it must be sold in accordance with a written
recommendation from a licensed doctor to qualify as a therapeutic device for purposes of this Code.
Toll Free Telecommunications Service means a Telecommunications Service that allows a caller to
dial a number without incurring an,additional charge for the call.
Total tax liability. The total of all tax, penalties or interest owed by a taxpayer and shall include sales
tax collected in excess of such tax computed on total sales.
Transient/temporary vendor. Any person who engages in a temporary business of selling and
delivering goods within the City and who, in furtherance of such purpose, leases, uses or occupies any
physical space within the City for the exhibition and sale of such goods for a period of thirty days or less.
Use means the exercise, for any length of time by any person within the City of any right, power or
dominion over tangible personal property or services when rented, leased or purchased at retail from
sources either within or without the City from any person or vendor or used in the performance of a—
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contract in the City whether such tangible personal property is owned or not owned by the taxpayer. Use
also includes the withdrawal of items from inventory for consumption.
Wholesale sales mean sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by
wholesalers to consumers are not wholesale sales. Sales by wholesalers to non-licensed retailers are not
wholesale sales.
Wholesaler. Any person selling to retailers,jobbers, dealers or other wholesalers, for resale and not for
storage, use,consumption or distribution. (Code 1971, § 21-1.1;§3; Ord.No. 11-2000, § 1)
Section 2: Any scrivener's errors contained in the code amendments herein, including but not limited to
mislabeled subsections or titles, may be corrected administratively following adoption of the Ordinance.
Section 3: Effect Upon Existing Litigation.
This ordinance shall not affect any existing litigation and shall not operate as an abatement of any action or
proceeding now pending under or by virtue of the ordinances repealed or amended as herein provided,and the
same shall be conducted and concluded under such prior ordinances.
Section 4: Severability.
If any section,subsection,sentence,clause, phrase,or portion of this ordinance is for any reason held invalid or
unconstitutional in a court of competent jurisdiction,such portion shall be deemed a separate,distinct and
independent provision and shall not affect the validity of the remaining portions thereof.
Section 5: Effective Date.
In accordance with Section 4.9 of the City of Aspen Home Rule Charter,this ordinance shall become effective
thirty(30)days following final passage.
Section 66: Public Notice
A public hearing on this ordinance shall be held on the 9th day of October,2017,at a meeting of the Aspen City
Council commencing at 5:00 p.m. in the City Council Chambers,Aspen City Hall,Aspen,Colorado,a minimum
of seven days prior to which hearing a public notice of the same shall be published in a newspaper of general
circulation within the City of Aspen.
INTRODUCED, READ, AND ORDERED PUBLISHED as provided by law, by the City Council of the
City of Aspen on the 25t'day of September,2017.
At a t: Z41
S�
Linda Manning,City Clerk Steven Skadr k,
Mayor
FINALLY,adopted, passed and approved this 9's day of Octo 2017.
�t
Linda Manning, City Clerk Steven Skadron Mayor
Approved as to form:
James,R. True, City Attorney
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