Chapter 3-1: Definitions¹

3-1-1 Definitions.

The following terms used in this title have the following meanings unless the context clearly indicates otherwise:

"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.

"Auction" means any sale at which 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. The auctioneer at any retail sale defined in this section is a retailer or vendor as defined in this section, except when such auctioneer is acting as an agent for a duly licensed retailer or vendor or when selling only property that is exempt from taxation under section 3-2-6, "Exempt Property and Services," B.R.C. 1981. A sale made by such auctioneer is a retail sale as defined in this section. The business conducted by such auctioneer in accomplishing said sale is the transaction of "business" as defined in this section.

"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, and every device used or designed for aviation or for flight in the air. Automotive vehicle includes, without limitation, motor vehicles, trailers, or semi-trailers. Automotive vehicle does 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.

"Capital lease" means a lease with characteristics of a purchase, including, without limitation, a lease term corresponding to the useful life of property, the lessee's payment of costs of property incidental to ownership, or the lessee's option to purchase for less than fair value.

"Charitable organization" means any entity which has been qualified by the United States Internal Revenue Service as a tax exempt organization under section 501(c)(3) of the United States Internal Revenue Code.

"City manager" means the city manager or the manager's authorized representatives.

"Computer software" means computer instructions as described in the definition of "taxable services" in this section. Computer software is subject to taxation in accordance with that definition and the provisions of chapter 3-2, "Sales and Use Tax," B.R.C. 1981.

"Construction equipment" means equipment actually used by a contractor licensed under chapter 4-4, "Building Contractor License," B.R.C. 1981, in the erection, installation, alteration, repair, or remodeling of a building or structure upon real estate.

"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. Construction materials include, without limitation, 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, wall board, 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.

"Construction project" means the erection, installation, alteration, repair, or remodeling of a building or structure upon real estate and any other activity for which a building permit is required under this code or any other ordinance of the city.

"Consumer" or "purchaser" 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.

"Deductions" means those items that may be deducted from gross taxable sales as provided in section 3-2-10, "Deductions," B.R.C. 1981.

"Department" means the city department of finance, of which the sales and use tax division is a part.

"Drugs dispensed in accordance with a prescription" means drugs dispensed in accordance with an order in writing, dated, and signed by a licensed physician, or given orally by or on behalf of a licensed physician, and immediately reduced to writing by a pharmacist, assistant pharmacist, or pharmacy intern, specifying the name and address of the person for whom the medicine or drug is offered and directions, if any, to be placed on the label.

"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. Engaged in business in the city includes, without limitation, any one of the following activities:

(a) Directly, indirectly, or by a subsidiary, maintaining a building, store, office, salesroom, warehouse, or other place of business within the city;

(b) Sending one 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 for any other reason;

(d) Owning, leasing, renting, or otherwise exercising control over real or personal property within the city; or

(e) Making more than one delivery into the city within a twelve-month period.

"Estimated percentage basis" means the permission by the city manager to a taxpayer to pay or satisfy in full a sales and use tax liability based on a percentage of gross sales or gross purchases.

"Excess tax" means that amount of tax collected by a taxpayer during a reporting period that exceeds the tax rate set forth in section 3-2-5, "Rate of Tax," B.R.C. 1981, and that the taxpayer shall remit to the city as prescribed by section 3-2-4, "Vendor Liable for Tax," B.R.C. 1981.

"Exempt commercial packaging materials" means containers, labels, and shipping cases used by a person engaged in manufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributing, or bottling for sale, profit or use, that meet all of the following conditions:

(a) Used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor, or bottler to contain or label the finished product;

(b) Transferred by said person along with and as a part of the finished product to the purchaser; and

"Family" means the heads of household plus the following persons who are related to the heads of the household: parents and children, grandparents and grandchildren, brothers and sisters, aunts and uncles, nephews and nieces, first cousins, the children of first cousins, great grandchildren, great grandparents, great great grandchildren, great great grandparents, grandnieces, grandnephews, great aunts, and great uncles. These relationships may be of the whole or half blood, by adoption, guardianship, including foster children, or through a marriage or a domestic partnership meeting the requirements of chapter 12-4, "Domestic Partners," B.R.C. 1981, to a person with such a relationship with the heads of household.

"Food" means any raw, cooked, or processed edible substance, beverage, or ingredient used or intended for use or for sale in whole or in part for human consumption.

"Food service establishment" means any place that is kept or maintained for the purpose of preparing or serving food, but does not include:

(a) Homes containing a family, and its nonpaying guests;

(b) Outdoor recreation locations where food is prepared in the field rather than at a fixed base of operations;

(c) Hospital and health care facility feeding operations licensed by the Colorado Department of Health or its authorized agents or employees;

(d) Child care centers licensed by the State of Colorado or Boulder County;

(e) Vending machines;

(f) Grocery stores and similar establishments, if such grocery store or similar establishment meets the qualifications for participation in the federal food stamp program, pursuant to 7 C.F.R. subparagraph 278.1(l)(i) and (ii), excluding sub-subparagraphs (A) through (C) of subparagraph (ii), as such subparagraphs exist on October 1, 1987, or are thereafter amended, whether or not such grocery store or similar establishment is actually authorized to so participate;

(g) Food or beverage manufacturing, processing, or packaging plants that are not categorized as food service establishments by the Colorado Department of Health;

(h) Food caterers that use the customer's kitchen to prepare food.

"Garbage collection" means any business which collects, removes, or hauls ashes, trash, waste, rubbish, garbage, industrial waste products, or any discarded material; but does not include the removal of sludge or fly ash or source separated recyclable materials.

"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 taxable services.

"Income" means the gross amount of money received during the year by an individual or a family.

"Individual" means each person who is not a member of a family as defined in this chapter.

"License" means a city sales and use tax license.

"Linen services" means services involving provision and cleaning of linens, including, without limitation, rags, uniforms, coveralls, and diapers.

"Lodging services" or "public accommodation" means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative, 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, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, or similar establishment, for a continuous period of less than thirty days under any concession, permit, right of access, license to use, or other agreement, or otherwise.

"Medical supplies" means drugs, prosthetic medical and dental appliances, and special beds for patients with neuromuscular or similar debilitating ailments, when dispensed for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine, dentistry, or podiatry; corrective eyeglass lenses (including eyeglass frames), and corrective contact lenses, when sold for the direct, personal use of a specific individual in accordance with a prescription or other written directive issued by a licensed practitioner of medicine or optometry; wheelchairs, and crutches, when sold for the direct, personal use of a specific individual; oxygen and hemodialysis products for use by a medical patient, hearing aids, hearing aid batteries, insulin, insulin measuring and injecting devices, glucose to be used for treatment of insulin reactions, and human whole blood, plasma, blood products and derivatives. This term excludes items purchased for use by medical and dental practitioners or medical facilities in providing their services, even though certain of those items may be packaged for single use by individual patients after which the item would be discarded.

"Net taxable sales" means gross sales less deductions authorized in this chapter.

"Newspaper" means 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, or books or pocket editions of books.

"Occasional food sale" means a sale meeting all of the following criteria:

(a) The sale is made by a charitable organization meeting both of the following criteria:

(1) The organization has been in existence continuously for a period of five years.

(2) The organization has had during the entire five-year period members engaged in carrying out the objects of the organization.

(b) The sale is made by one of the organization's active members.

(c) The sale occurs during a continuous sale period of no more than thirty days in any calendar year. A sale is deemed to occur when consideration is received by the organization for the item sold.

(d) Aggregate sales by the organization in the city total less than $500,000.00 in any calendar year.

(e) The goods sold are food.

(f) The goods sold bear conspicuously on their exterior or the packaging the name of the organization or its registered trademark.

"Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee, or any person acting in fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit.

"Photovoltaic and solar thermal systems" shall mean products that are intended to and capable of converting sunlight for the purpose of generating electricity or hot water for domestic use, industrial processes, space heating, pools, or spas.

"Place or event open to the public," for the purposes of the admissions tax, means any place or event, the admission or access to which is open to members of the public upon payment of a charge or fee. This term includes, without limitation, the following places and events when a charge or fee for admission to such places and events is imposed upon members of the public:

(a) Any performance of a motion picture, stage show, play, concert, or other manifestation of the performing arts;

(b) Any sporting or athletic contest, exhibition, or event, whether amateur or professional, but participants in racing events which include running, walking, biking, or swimming shall not be deemed members of the public and no admissions tax shall be due on their entry fees to such events;

(d) Any showing, display, or exhibition of any type, such as an art exhibition; and

(e) Any restaurant, tavern, lounge, bar, or club, whether the admission is called a "cover charge," "door charge," or any other such term.

"Preprinted newspaper supplement" means an insert, attachment, or supplement circulated in a newspaper that: a) is primarily devoted to advertising; and b) the distribution, insertion, or attachment of which is commonly paid for by the advertiser.

"Price" or "purchase price" means 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, and any money or other consideration paid over and above the value of the exchanged property is subject to tax; 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 the State of Colorado, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft, and any money or other consideration paid over and above the value of the exchanged property is subject to tax.

These terms include, without limitation:

(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, without limitation, 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 that 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 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) Indirect 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 of the materials used, and the labor and services performed, and the profit thereon.

These terms exclude:

(a) Any sales or use tax imposed by the State of Colorado 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 the State of Colorado. Out of state trade-ins are an allowable adjustment to the purchase price.

(c) Discounts from the original price if such discount and the corresponding decrease in sales tax due is 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.²

"Primary employer" means a business or organization consisting of any number of employees that generates at least seventy-five percent of its revenues from activities outside of Boulder County, and shall include, but is not limited to, those facilities of such business or organization devoted to manufacturing, research and development, data processing, telecommunications and publishing, but shall not include hotels, motels, retailers or food service facilities.

"Prosthetic device" means 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, without limitation, prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, oxygen concentrators, and oxygen with related accessories.

"Purchase" or "sale" means the acquisition for any consideration by any person of tangible personal property or taxable services that are purchased, leased, sold, used, stored, distributed, or consumed, but excludes a bona fide 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, including, without limitation, access services and linen services;

(d) Barter or exchange for other property or services including coupons.

These terms exclude:

(a) Division of partnership assets among partners according to their interests in the partnership;

(b) Formation of a corporation by the owners of a business and transfer of their business assets to the corporation in exchange for all the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed;

(d) Dissolution and pro rata distribution of a corporation's assets to its stockholders;

(e) Transfer of a partnership interest;

(f) Transfer in a reorganization qualifying under section 368(a)(1) of the Federal Internal Revenue Code, as amended;

(g) Formation of a partnership by a transfer of assets to the partnership or transfer to a partnership in exchange for a proportionate interest in the partnership;

(h) Repossession of personal property by a chattel mortgage holder or foreclosure by a lienholder;

(i) Transfer of assets from a parent corporation to a subsidiary corporation or corporations that are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;

(j) Transfer of assets from a subsidiary corporation or corporations that are owned at least eighty percent by the parent corporation to a parent corporation or to another subsidiary that is owned at least eighty percent 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; and

(k) 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 chapter 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 transferor corporation. To such extent, any transfer referred to in this subsection (k) shall constitute a sale. For the purposes of this subsection (k), a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent of the total number of shares of all other classes of stock.

"Resident" means a person who resides or maintains a domicile within the city or who maintains one or more places of business within the city at the time of a taxable transaction as defined in this chapter, notwithstanding the fact that the person has other places of residence or domicile or business outside the city prior to, during, or after the occurrence of a taxable transaction.

"Retail sales" means all sales except wholesale sales.

"Retailer" means any person selling, leasing, or renting tangible personal property or services at retail. Retailer shall include, without limitation, any:

(a) Auctioneer;

(b) 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;

(c) 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.

"Return" means the sales and use tax reporting form used to report sales and use tax.

"Sales tax" means the tax to be collected and remitted by a retailer on sales taxed under this chapter.

"Source separated recyclable materials" means clean, uncontaminated newspapers, magazines, cardboard, telephone books, loose paper, plastic containers, glass containers, aluminum cans, steel cans, segregated into categories by the customer before collection.

"Tangible personal property" means corporeal personal property that may be seen, weighed, measured, felt, or touched or is in any manner perceptible to the senses. Tangible personal property includes, without limitation, automotive vehicles as defined in this chapter and fifty-two percent of the purchase price of factory-built modular and mobile homes³, but excludes real property; property that loses its identity when it becomes an integral and inseparable part of the realty and cannot be moved without serious damage to the realty or structure to which it is attached; accounts, stocks, bonds, mortgages, notes, and other evidences of indebtedness; professional and occupational licenses; and uncancelled United States postage or revenue stamps.⁴

"Tax" means that use tax due from a consumer or the sales tax due from a retailer or the sum of both due from a retailer who also consumes.

"Tax deficiency" means any amount of tax that is not reported or not paid on or before the due date.

"Taxable sales" means gross sales less any exemptions and deductions specified in this chapter.

"Taxable services" means:

(a) 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 mobile telecommunications services originate, pass through, or terminate;

(b) Provision of access to transmission and switching equipment to transmit interchange telephone calls to, from, and within the city;

(d) Meals purchased or sold in any restaurant, eating house, hotel, residential facility, school commissary, cafeteria, lodge, church, drugstore, club, resort, or any place at which meals or food are sold regularly or occasionally or that is required by law to have food or meals available for sale;

(e) Labor used to render tangible personal property sold or leased into a form usable by the purchaser or lessee and the charge for connecting or installing taxable services for the purchaser or lessee; and

(f) Computer software contained on cards, tapes, discs, coding sheets, or other machine-readable or human-readable form, including software that has been modified, so long as the price of the modifications does not exceed twenty-five percent of the price of the unmodified software and excluding software created specifically for the user.

"Taxpayer" means any person obligated to collect or pay tax under the terms of this chapter.

"Use" means the exercise, for any length of time, by any person within the city of any right, power, dominion, or control over tangible personal property or taxable services when leased or purchased at retail from any person inside or outside the city. Use need not be the ultimate use to which the property is put, as long as the user exercises dominion and control over the property and does not hold the property for resale. This term includes consumption, distribution, and storage, defined as follows:

(a) "Consumption" means the act or process of consuming, including, without limitation, waste, destruction, use, or the normal use of tangible personal property or taxable services for the purposes for which it was intended.

(b) "Distribution" means the act of distributing any article of tangible personal property or taxable services purchased at retail for use or consumption, including, without limitation, the distribution of advertising, gifts, shoppers' guides, catalogues, directories, or other property given as prizes, premiums, or for goodwill or in conjunction with the sale of other property or services.

(c) "Storage" means any keeping or possession of or exercise of dominion or control over, for any length of time, tangible personal property or taxable services when leased or purchased at retail from any person inside or outside the city.

"Use tax" means the tax to be paid by a consumer for using, storing, distributing, or otherwise consuming tangible personal property or taxable services inside the city.

"Wholesale sale" means any sale to a licensed retailer, jobber, dealer, or wholesaler for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to non-licensed retailers are not wholesale sales.

"Wholesaler" means any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage, use, consumption, or distribution.

(Ordinance Nos. 4962 (1986); 5015 (1986); 5030 (1987); 5187 (1989); 5272 (1990); 5343 (1990); 5430 (1991); 6090 (1999); 7011 (1999); 7162 (2001); 7248 (2002); 7416 (2005); 7419 (2005); 7428 (2005); 7478 (2006); 7487 (2006); 7554 (2007))

3-1-2 Intercity Claims for Recovery.

The intent of this section is to streamline and standardize procedures related to situations in which a tax, penalty, or interest payment has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer to correctly collect and remit such payments to the city.

(a) As used in this section, "claim for recovery" means a claim for reimbursement directed to a municipality for taxes, penalties, and interest paid to the wrong taxing jurisdiction.

(b) When it is determined by the city manager that tax, penalty, or interest owed to the city has been reported and paid to another municipality, the city will promptly notify the taxpayer that such payments are being improperly collected and remitted, and that as of the date of the notice the taxpayer must cease improper tax collections and remittances.

(c) The city may make a written claim for recovery directly to the municipality that received tax, penalty, or interest owed to the city, or, in the alternative, may institute procedures for collection of the tax from the taxpayer. The decision to make a claim for a recovery lies in the sole discretion of the city. Any claim for recovery shall include a properly executed release of claim from the taxpayer releasing its claim to the taxes paid to the wrong municipality, evidence to substantiate the claim, and a request that the municipality approve or deny, in whole or in part, the claim within ninety days of its receipt. The municipality to which the city submits a claim for recovery may, for good cause, request an extension of time to investigate the claim, and approval of such extension by the city will not be unreasonably withheld.

(d) Within ninety days after receipt of a claim for recovery, the city will verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and will notify the municipality submitting the claim in writing that the claim is either approved or denied in whole or in part, including the reasons for the decision. If the claim is approved in whole or in part, the city will remit the undisputed amount to the municipality submitting the claim within thirty days of approval. If a claim is submitted jointly by a municipality and a taxpayer, the check will be made to the parties jointly. Denial of a claim for recovery will be made only for good cause.

(e) The city may deny a claim on the grounds that it has previously paid a claim for recovery arising out of an audit of the same taxpayer.

(f) The period subject to a claim for recovery shall be limited to the thirty-six-month period prior to the date on which the municipality that was wrongly paid the tax receives the claim for recovery.

(Ordinance No. 5430 (1991))

3-1-3 Hearings and Appeals.

(a) After paying the tax, filing a written claim for refund with the city manager, and receiving a notice of denial of the claim for refund, a taxpayer may request a hearing on any tax imposed by this title, except the sales and use tax imposed by chapter 3-2, "Sales and Use Tax," B.R.C. 1981, by filing a request for hearing within ten days of the date of mailing of the notice of refund denial. The request for hearing shall set forth the reasons for the refund amount that the taxpayer seeks and such other information as the manager may prescribe.

(b) The city manager shall conduct the hearing under the procedures prescribed by chapter 1-3, "Quasi-Judicial Hearings," B.R.C. 1981, except that the manager shall notify the taxpayer in writing of the time and place of the hearing at least thirty days before it is scheduled, unless the taxpayer agrees to a shorter time.

(c) In lieu of making a timely request for a hearing as provided by subsection (a) of this section, a taxpayer may request an extension of up to twenty days for seeking a hearing by filing a written request within ten days after the date of mailing of the refund denial or may file a written brief and such other documents and information as the taxpayer wishes and request the city manager to reconsider the action without a hearing. If the taxpayer requests a reconsideration of the manager's decision, the manager shall consider the request and render a decision, after which the taxpayer may request a hearing thereon within ten days of the date of mailing thereof, as provided in subsection (a) of this section.

(d) After a hearing held pursuant to subsection (b) of this section, the city manager shall send a determination notice to the taxpayer setting forth a decision, including any amount found due or amount of claim for refund denied and the grounds for allowing or rejecting the claim in whole or in part. The determination notice is an assessment that is due and payable within thirty days from its date, unless the taxpayer appeals the city manager's decision as provided in subsection (f) of this section.

(e) If ten days from the date of the mailing of the denial of refund no request for hearing has been made, no extension has been requested, and no request for reconsideration has been filed by the taxpayer, the notice previously mailed constitutes a final denial of refund.

(f) An aggrieved taxpayer may appeal the city manager's determination notice to the district court in and for Boulder County by filing a complaint for judicial review with the court within thirty days of the date of the determination notice. Such review shall be made pursuant to Colorado Rule of Civil Procedure 106(a)(4).

(Ordinance Nos. 5052 (1987); 5430 (1991))

3-1-4 Telephone Exchange Access Facility Charge.

(a) Every telephone service user shall pay monthly to the telephone service supplier, who shall remit the same to the Boulder Regional Emergency Telephone Service Authority, a telephone exchange access facility charge equal to the maximum charge permitted pursuant to section 29-11-102, C.R.S., or any successor statute as from time to time amended. But no charge shall be imposed upon more than one hundred exchange access facilities or their equivalent per customer billing.

(b) The Boulder Regional Emergency Telephone Service Authority may, by timely notice to the service supplier after determining that a lesser charge will suffice to pay the equipment, installation, and other directly related costs of the continued operation of an emergency telephone service, annually fix some lesser rate and communicate such rate to the telephone service suppliers as provided by law.

(c) This charge is levied pursuant to article 11 of title 29, C.R.S., to carry out the purposes of that article. The Boulder Regional Emergency Telephone Service Authority is organized pursuant to an intergovernmental agreement authorized by article 11 to carry out its purposes. The definitions found at section 29-11-101, C.R.S., apply to this section, and this section is to be interpreted and administered consistently with article 11 and to carry out its purposes.

(d) If the telephone service user owns the property upon which the telephone is located, the city manager may use the procedures specified in section 2-2-12, "City Manager May Certify Taxes, Charges, and Assessments to County Treasurer for Collection," B.R.C. 1981, to collect any uncollected charge. The manager may use any other proper means to collect such charges when not collected by the service supplier.

(Ordinance Nos. 5062 (1987); 5430 (1991); 7313 (2003))

3-1-5 Use of Electronic Databases.

(a) Any retailer who collects and remits sales tax to the sales tax division of the City of Boulder, as provided in this article, may use an electronic database of state addresses that is certified by the Colorado Department of Revenue pursuant to §39-26-105.3 C.R.S., to determine the jurisdictions to which tax is owed.

(b) Any retailer who uses the data contained in an electronic database certified by the Colorado Department of Revenue pursuant to §39-26-105.3 C.R.S. to determine the jurisdictions to which tax is owed, shall be held harmless for any tax, penalty or interest owed to the City that otherwise would be due solely as a result of an error in the electronic database, provided, however, that the retailer can demonstrate the use of the most current information available in such electronic database on the date the sale occurred. Each retailer shall keep and preserve such records as prescribed by the city manager to demonstrate that it used the most current information available in the electronic database on the date the sale occurred. Notwithstanding the above, if the error in collecting and remitting is a result of a deceptive representation, a false representation or fraud, the provisions of this section shall not apply.

(Ordinance No. 7531 (2007)

¹ Adopted by Ordinance No. 4575. Amended by Ordinance Nos. 4593, 4610, 4594, 4633, 4640, 4643, and 4738. Derived from Ordinance Nos. 2803, 2955, 2974, 3110, 3133, 3278, 3288, 3320, 3501, 3662, 3881, 4335, 4388, 4396, 4406, and 4448.

² 39-26-102(7), C.R.S.

³ 39-26-114, C.R.S.

⁴ Colo. Sales Tax. Reg. 26-102.15.

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Chapter 3-1: Definitions¹

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Chapter 3-1: Definitions1

Chapter 3-1: Definitions¹