TAXABLE TRANSACTIONS, COMMODITIES AND SERVICES

Colorado Springs City Code ch. 2, art. 7, pt. 3

in effect

Colorado Springs City Code § 2.7.301 LEVY OF TAX IN GENERAL

2.7.301: LEVY OF TAX IN GENERAL: It shall be unlawful for any seller to fail to collect or any consumer to fail to pay a tax levied by this City Tax Code, including sales on which exemption is disputed, and there is hereby levied and there shall be collected and paid, a tax, as stated in section 2.7.203 of this article, by every person exercising the taxable privilege. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.302 AUTOMOTIVE VEHICLES

2.7.302: AUTOMOTIVE VEHICLES: The Sales or Use Tax is imposed on the purchase price paid or charged on the sale or the purchase for use or storage of an automotive vehicle. (1968 Code §3-74; Ord. 76-168; Ord. 01-42)

Colorado Springs City Code § 2.7.303 BAD DEBTS COLLECTION

2.7.303: BAD DEBTS COLLECTION: The Sales or Use Tax is imposed on the amount of collection, during the current taxable period, of bad debts that had, during a previous taxable period, been deducted. (1968 Code §3-74; Ord. 76-168; Ord. 01-42)

Colorado Springs City Code § 2.7.304 COST OF GOODS USED

2.7.304: COST OF GOODS USED: The Sales or Use Tax is imposed on the cost of goods or tangible personal property purchased without payment of the City Sales Tax and used, stored, distributed or consumed either personally or in conjunction with the rendering of services. (1968 Code §3-74; Ord. 76-168; Ord. 01-42)

Colorado Springs City Code § 2.7.305 EXCHANGED PROPERTY

2.7.305: EXCHANGED PROPERTY: In the case of retail sales involving the exchange of property, the Sales or Use Tax is imposed on the purchase price paid or charged, including the fair-market value of the property exchanged at the time and place of the exchange. (1968 Code §3-74; Ord. 76-168; Ord. 01-42)

Colorado Springs City Code § 2.7.306 FOOD AND DRINK

2.7.306: FOOD AND DRINK: The Sales or Use Tax is imposed upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops and other like places of business at which prepared food or drink, prepared salads in salad bars, cold sandwiches and deli trays are regularly sold, including sales from pushcarts, motor vehicles and other mobile facilities and vending machines. Cover charges shall be included as a part of the amount paid for food or drink. (Ord. 87-157; Ord. 01-42)

Colorado Springs City Code § 2.7.307 GAS AND ELECTRIC SERVICES

2.7.307: GAS AND ELECTRIC SERVICES: The Sales or Use Tax imposed upon the amount charged for gas and electric services whether furnished by municipal, public or private corporations or enterprises, for gas and electric services furnished and sold for commercial consumption and not for resale. (Ord. 94-206; Ord. 01-42)

Colorado Springs City Code § 2.7.308 MANUFACTURED, FABRICATED, OR MADE TO ORDER ARTICLES

2.7.308: MANUFACTURED, FABRICATED, OR MADE TO ORDER ARTICLES: The Sales or Use Tax is imposed on the full purchase price of articles sold after manufacture, fabricated, or after having been made to order and includes the full selling price of materials used and services performed in connection with the sale, excluding, however, articles as are otherwise exempted under this City Tax Code. (1968 Code §3-74; Ord. 76-168; Ord. 01-42; Ord. 23-36)

Colorado Springs City Code § 2.7.309 PERSONAL PROPERTY RENTALS

2.7.309: PERSONAL PROPERTY RENTALS: The Sales or Use Tax is imposed on the purchase price paid or charged or for any consideration for the furnishing of tangible personal property, irrespective of the fact that during all times that the property is furnished, the control of its operation remains in the person providing the property. (1968 Code §3-74; Ord. 76-168; Ord. 94-206; Ord. 01-42)

Colorado Springs City Code § 2.7.310 ROOMS AND ACCOMMODATIONS SERVICES

2.7.310: ROOMS AND ACCOMMODATIONS SERVICES: The Sales or Use Tax is imposed on the entire price paid or charged on the transaction of furnishing lodging services for a consideration. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.311 SALES MADE OUTSIDE CITY

2.7.311: SALES MADE OUTSIDE CITY: Every retailer is required to collect the tax imposed by this City Tax Code, including, but not limited to, the following situations: A. Solicitation By Retailer: The consumer's order or the contract sale is delivered, mailed or otherwise transmitted by the consumer to the retailer at a point outside of the City as a result of solicitation by the retailer through the medium of a catalog or other written advertisement or by any other means; or B. Closing Contract Outside City: The consumer's order or contract of sale is made or closed by acceptance or approval outside the City or before the tangible personal property enters the City; or C. Procurement Or Manufacture Outside City: The consumer's order or contract of sale provides that the property shall be, or it is in fact procured or manufactured at a point outside of the City and shipped directly to the consumer from that point of origin; or D. Transportation Costs: The property is mailed to the consumer in the City from a point outside the City or delivered to a carrier, FOB, or otherwise, and directed to the retailer in the City regardless of whether the cost of transportation is paid by the retailer or by the consumer; or E. Delivery Outside City: The property is delivered directly to the consumer at a point outside the City; provided that in subsections A through E of this section, the property is intended to be brought into the City for use, storage or consumption in the City. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.312 TANGIBLE PERSONAL PROPERTY

2.7.312: TANGIBLE PERSONAL PROPERTY: The Sales or Use Tax is imposed on the purchase price paid or charged upon the sale, purchase, lease, rental or grant of license to use, grant of right to access, or on the use, storage, distribution or consumption of tangible personal property purchased pursuant to a retail sale, and on the subsequent lease, rental or sale of tangible personal property by any person to every consumer regardless that the person purchasing and subsequently leasing, renting or selling that personal property paid the tax imposed on the initial purchase and use of the property acquired which is subsequently leased, rented or sold. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42; Ord. 19-21)

Colorado Springs City Code § 2.7.313 VENDING MACHINES, AMUSEMENT DEVICES

2.7.313: VENDING MACHINES, AMUSEMENT DEVICES: A. A Sales Tax shall be collected and remitted or a Use Tax paid by the vending machine operator or owner for the retail sale of tangible personal property. B. Due to the difficulty in collecting the tax upon each retail sale, the tax shall be calculated upon the gross retail price of the items or articles of tangible personal property that are sold in the coin-operated vending machine or device. The Sales Tax may be included in the retail price of the individual item sold at retail through the machine. C. The operator, owner or person selling tangible personal property by coin-operated vending machines or devices shall be liable additionally for the Sales Tax, or if applicable, the Use Tax on the purchase or use of coin-operated devices and upon any subsequent lease, rental or sale of the devices on the full lease, rental or sales price. (1968 Code §3-74; Ord. 76-168; Ord. 87-157; Ord. 01-42)

Colorado Springs City Code § 2.7.314 WHOLESALERS, RETAIL SALES

2.7.314: WHOLESALERS, RETAIL SALES: Sales by wholesalers to consumers, users or customers, not for resale, shall be deemed retail sales and shall be subject to the provisions of this City Tax Code. These sales shall not be included within the term wholesale sales. (1968 Code §3-74; Ord. 76-168; Ord. 91-161; Ord. 01-42)

Colorado Springs City Code § 2.7.315 MARKETPLACE SALES

2.7.315: MARKETPLACE SALES: A. 1. A marketplace facilitator engaged in business in the city is required to collect and remit sales tax on all taxable sales made by the marketplace facilitator, or facilitated by it for marketplace sellers or multichannel sellers to customers in the city, whether or not the marketplace seller for whom sales are facilitated would have been required to collect sales tax had the sale not been facilitated by the marketplace facilitator. 2. A marketplace facilitator shall assume all the duties, responsibilities, and liabilities of a vendor under 2.7.104. Marketplace facilitators shall be liable for the taxes collected from marketplace sellers or multichannel sellers. The City may recover any unpaid taxes, penalties, and interest from the marketplace facilitator that is responsible for collecting on behalf of marketplace sellers or multichannel sellers. 3. The liabilities, obligations, and rights set forth under this article are in addition to any duties and responsibilities of the marketplace facilitator has under this article if it also offers for sale tangible personal property, products, or services through other means. 4. A marketplace seller, with respect to sales of tangible personal property, products, or services made in or through a marketplace facilitator's marketplace, does not have the liabilities, obligations, or rights of a retailer under this article if the marketplace seller can show that such sale was facilitated by a marketplace facilitator: a. With whom the marketplace seller has a contract that explicitly provides that the marketplace facilitator will collect and remit sales tax on all sales subject to tax under this article; or b. From whom the marketplace seller requested and received in good faith a certification that the marketplace facilitator is registered to collect sales tax and will collect sales tax on all sales subject to tax under this article made in or through the marketplace facilitator's marketplace. 5. If a marketplace seller makes a sale that is not facilitated by a licensed marketplace facilitator in a marketplace, the marketplace seller is subject to all of the same licensing, collection, remittance, filing and recordkeeping requirements as any other retailer. B. Auditing. With respect to any sale, the city shall solely audit the marketplace facilitator for sales made by marketplace sellers or multichannel sellers but facilitated by the marketplace. The city will not audit or otherwise assess tax against marketplace sellers or multichannel sellers for sales facilitated by a marketplace facilitator. (Ord. 20-47)

Source: City of Colorado Springs, Colorado, City Code and City Charter (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/coloradospringsco/latest/coloradosprings_co/0-0-0-3503Fetched: 11/1/2026