As used in this chapter, unless the context otherwise requires, the following terms shall have the following meanings:
"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.
"Acquisition charges or costs" includes "purchase price," as defined in this section.
"Auction" or "auction sales" 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. Automotive vehicle includes, but is not limited to, motor vehicles, trailers, semi-trailers, or mobile homes. Automotive vehicle shall not include devices moved by human power or used exclusively upon stationary rails or tracks.
"Business" includes all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect.
“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” shall not include any preparation containing flour and shall require no refrigeration.
"Charitable organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in any political campaign on behalf of any candidate for public office (including the publishing or distributing of statements).
"City" means the municipality of Lakewood, Colorado.
"City Attorney" means the attorney or attorneys for the city.
"City Building Inspector" means the building inspector for the city.
"City Building Official" means any individual who determines the estimate of the cost of materials and supplies to be permanently affixed to or incorporated in any building, dwelling, or other structure or improvement to realty for which a use tax is required to be paid pursuant to Section 3.01.210.
"City Clerk" means the clerk of the city.
"City Council" means the council of the city.
"City Manager" means the manager of the city.
"Commercial Mobile Radio Service" or "Mobile Telecommunications Service" means a mobile service that is: (a)(1) provided for profit, i.e., with the intent of receiving compensation or monetary gain; (2) an interconnected service; and (3) available to the public, or to such classes of eligible users as to be effectively available to a substantial portion of the public; or (b) the functional equivalent of such a mobile service described in paragraph (a). (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"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 meets all of the following conditions: (i) is used by the manufacturer, compounder, wholesaler, jobber, retailer, packager, distributor or bottler to contain or label the finished product; (ii) is transferred by said person along with and as a part of the finished product to the purchaser; and (iii) is not returnable to said person for reuse. "Commercial packaging materials" as defined are exempt from sales or use tax imposed by this chapter.
"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. Construction materials include, but are 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, 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.
"Consumer" means (a) an individual person, or (b) a 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.
"County" means Jefferson County, Colorado.
"County Clerk and Recorder" means the county clerk and recorder for the county.
“C.R.S.” means Colorado Revised Statutes.
"Customer" means the person or entity that contracts with the home service provider for mobile telecommunications services, or if the end user of the mobile telecommunications services is not the contracting party, the end user of the mobile telecommunications service. The term "customer" does not include a reseller of mobile telecommunications service or a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area. (Reference 4 U.S.C. Section 128(2)).
“Deficiency” or “tax deficiency” means any amount of tax that is not reported or not paid on or before the date such tax is due.
"Department of Revenue" means the Department of Revenue of the state.
"District Court" means the district court in and for Jefferson County, Colorado.
"Doing business in the city" means providing or performing services, or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the city. Doing business in the city 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 or more employees, agents or commissioned sales persons into the taxing jurisdiction 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 or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction;
4. Owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or
5. Makes more than one delivery into the taxing jurisdiction within a twelve-month period.
"Enhanced Zip Code" means a United States postal zip code of 9 or more digits. (Reference 4 U.S.C. Section 128(4))
"Farm close-out sale" means the full and final disposition of all tangible personal property previously used by a farmer or rancher in farming or ranching operations which are being abandoned.
"Finance Department" means the finance department of the city.
"Finance Director" means the Finance Director of the City of Lakewood or such other person designated by the municipality; "Finance Director" shall also include such person's designee.
"Food" means food for domestic home consumption as defined in 7 U.S.C. Section 2012(g) as amended, as such section existed on October 1, 1987, or is thereafter amended for purposes of the federal food stamp program as defined in 7 U.S.C. Section 2012(h), as amended; except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow food; prepared salads and salad bars; cold sandwiches; deli trays; and food or drink vended by or through machines or non-coin operated or coin-collecting food and snack devices on behalf of a vendor.
"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.
"Gross taxable sales" means the total amount received in money, credits, or property, excluding the fair market value of exchanged property consideration valued in money from sales and purchases at retail within this city, and embraced within the provisions of this chapter. The taxpayer may take credit in his report of gross sales for an amount equal to the sale price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit. The fair market value of any exchanged property which is to be sold thereafter in the usual course of the retailer's business, if included in the full price of a new article, shall be excluded from the gross sales. On all sales at retail that are valued in money, when such sales are made under conditional sales contract, or under other forms of sale where the payment of the principal sum there under is extended over a period longer than sixty days from the date of sale thereof, only such portion of the sale amount hereof may be counted for the purpose of imposition of the tax imposed by this chapter as has actually been received in cash by the taxpayer during the period for which the tax imposed by this chapter is due and payable.
"Home Service Provider" means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. (Reference 4 U.S.C. Section 128(5)).
"Interconnected Service" means a service (a) that is interconnected with the public switched network, or interconnected with the public switched network through an interconnected service provider, that gives subscribers the capability to communicate to or receive communication from all other users on the public switched network; or (b) for which a request for such interconnection is pending pursuant to section 332 (c)(1)(B) of the Federal Communication Act, 47 U.S.C 332(c)(1)(B). A mobile service offers interconnected service even if the service allows subscribers to access the public switched network only during specified hours of the day, or if the service provides general access to points on the public switched network but also restricts access in certain limited ways. Interconnected services do not include any interface between a licensee's facilities and the public switched network exclusively for a licensee's internal control purposes. (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"License" means a City of Lakewood sales or use tax license.
"Linen services" means services involving provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers.
"Local telephone exchange company" means any person which provides public telephone or telecommunication exchange access lines, mobile telecommunication or channels necessary to effect the transfer of two-way voice or data grade information between the final user and the local telecommunication network.
"Mayor" means the mayor of the city.
"Medical supplies" means drugs dispensed in accordance with a prescription; insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose usable 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 a part of professional services provided to a patient; and corrective eyeglasses, contact lenses or hearing aids.
"Mobile Service" means a radio communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes: (a) both one-way and two-way radio communications services; (b) a mobile service which provides a regularly interacting group of base, mobile, portable, and associated control and relay stations (whether licensed on an individual, cooperative, or multiple basis) for private one-way or two-way land mobile radio communications by eligible users over designated areas of operation; and (c) any service for which a license is required in a personal communications service under Section 20.3 of Title 47 of the Code of Federal Regulations. (Reference Section 20.3 of Title 47 of the Code of Federal Regulations).
"Modified or customized computer program" means a computer program created or modified for a specific customer where the preparation, modification or selection of the program for the customer's use requires an analysis of the customer's requirements and system by any vendor and the program requires adaptation by any vendor to be used in a specific computer hardware environment.
"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.
"Pay television" shall include, but not be limited to, cable, microwave or other television service for which a charge is imposed.
"Person" means 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.
"Place of Primary Use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer and within the licensed service area of the Home Service Provider. (Reference 4 U.S.C. Section 124(8)).
"Prescription drugs for animals" means drugs dispensed in accordance with any order in writing, dated and signed by a practitioner of the healing arts, 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.
"Pre-written computer program" means system program or application or canned program that is not written specifically for the user.
"Price" or "purchase price" means the price to the consumer, exclusive of any direct tax imposed by the federal government or by this article, 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:
1. Such exchanged property is to be sold thereafter in the usual course of the retailer's business; or
2. Such exchanged property is an automotive vehicle and is exchanged for another automotive vehicle and both automotive 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 to tax.
"Price" or "purchase price" includes:
1. The amount of money received or due in cash and credits;
2. Property at fair market value taken in exchange but not for resale in the usual course of the retailer's business;
3. 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;
4. 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;
5. Installation, delivery and wheeling-in charges included in the purchase price and not separately stated;
6. Transportation and other charges to effect delivery of tangible personal property to the purchaser;
7. Indirect federal manufacturer's excise taxes, such as taxes on automotive vehicles, tires and floor stock;
8. The gross purchase price of articles sold after manufacturing or after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon.
"Price" or "purchase price" shall not include:
1. Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof;
2. 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 purchase price;
3. 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.
"Prosthetic devices" 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 but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories.
"Qualified hospital organization" means any of the following:
(1) An organization that is exempt from federal income tax under section 115 or section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, but only if the organization holds a license to operate a "general hospital" for people issued pursuant to sections 25-3-101 and 25-3-102, Colorado Revised Statutes (2000), as amended, including any successor provisions to those sections, and operates a general hospital within the City of Lakewood; or (2) A corporation or trust that:
(a) Is exempt from federal income tax under section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended; and
(b) Owns or employs personal property or improvements that are used in the operations of one or more organizations described in paragraph (1) of this definition; and
(c) Either (i) directly controls, or is controlled by, one or more organizations described in paragraph (1) of this definition, (ii) is controlled by a management organization as defined in paragraph (3) of this definition in common with one or more organizations described in paragraph (1) of this definition, or (iii) owns a hospital that is licensed to operate as a "general hospital" for people pursuant to sections 25-3-101 and 25-3-102, Colorado Revised Statutes (2000), as amended, including any successor provisions to those sections, and that is operated by an organization described in paragraph (1) of this definition; or
(3) An organization that is exempt from federal income tax under section 501(c)(3) of the United States Internal Revenue Code of 1986, as amended, and which organization’s principal function is to manage the property or operations, or both, of one or more organizations described in paragraphs (1) or (2) of this definition; or
(4) A partnership, limited partnership, limited liability limited partnership, limited liability partnership, limited liability company, or joint venture if all of the partners, members, joint ventures or other participants in such partnership, limited partnership, limited liability limited partnership, limited liability partnership, limited liability company or joint venture are organizations described in paragraphs (1), (2) or (3) of this definition.
"Retailer" or "vendor" means any person selling, leasing or renting tangible personal property or services at retail. Retailer or vendor shall include any:
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.
"Retail sale" or "purchased at retail" or "selling at retail" means all sales except wholesale sales made within the city.
"Return" means the sales and use tax reporting form used to report sales and use tax.
"Rooms or accommodations" or "lodging services" means the furnishing of rooms or accommodations by any person, partnership, association, corporation, estate, representative capacity 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 any similar type establishment, for a period of less than thirty consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise.
"Sale" or "sale and purchase" means the conveyance or 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 bona fide gift of property or services. These terms include capital leases, installment and credit sales, and property and services acquired by:
1. Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property;
2. A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services;
3. Performance of services; or
4. Barter or exchange for other property or services including coupons.
The sale, purchase, lease, or rental of services specifically enumerated in this chapter as taxable include: (i) telecommunication services; (ii) gas, electric and steam services; (iii) pay television services; (iv) security system and sound system services; (v) linen services; (vi) warranty and maintenance services; (vii) modified or customized computer program services; and (viii) services providing admission or access to motion picture performances and to establishments which are licensed to serve malt, vinous or spirituous liquors. "Sale" or "sale and purchase" also includes the leasing or rental of tangible personal property. "Sale" or "sale and purchase" also includes the transaction of furnishing rooms or accommodations or lodging services by any person, partnership, association, corporation, estate, receiver, trustee, assignee, lessee, or person acting in a representative capacity 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 type establishment for a period of less than thirty consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise.
"Sale" or "sale and purchase" excludes:
1. A division of partnership assets among the partners according to their interests in the partnership;
2. 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;
3. The transfer of assets of shareholders in the formation or dissolution of professional corporations;
4. The dissolution and the pro rata distribution of the corporation's assets to its stockholders;
5. The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation;
6. The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation to a parent corporation or to another subsidiary which 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;
7. A transfer of a partnership interest;
8. The transfer in a reorganization qualifying under Section 368(a)(1) of the Internal Revenue Code of 1954, as amended;
9. 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;
10. The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder; and
11. The transfer of assets between parent and closely held subsidiary corporations, 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 provided by Section 3.01.140(A). For the purposes of this paragraph, a closely held subsidiary corporation is one in which the parent corporation owns stock possession 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.
"Sales tax" means the tax to be collected and remitted by a retailer on sales taxed under this chapter.
"School" means an educational institution having a curriculum comparable to grade, grammar, junior high, high school, or college, or any combination thereof, requiring daily attendance and charging a tuition fee.
"Security system services" means electronic security system 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.
"Sound system services" means sound system services involving 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.
"State" means the State of Colorado.
"Storage" or "storing" means any keeping or retention of, or exercise of dominion or control over, tangible personal property in the city.
"Tangible personal property" means corporeal personal property.
"Tax" means the 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.
"Taxable sales" means gross sales less any exemptions and deductions specified in this chapter.
"Taxable services" means services subject to tax pursuant to Section 3.01.120 of this chapter.
"Taxpayer" means any person obligated to collect and/or pay tax under the terms of this chapter.
"Telecommunications service" means 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. "Telecommunications service" 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. "Telecommunications services" does not include separately stated nontransmission services which constitute computer processing applications used to act on the information to be transmitted.
"Use tax" means the tax paid or required to be paid by a consumer for using, storing, distributing or otherwise consuming tangible personal property or taxable services inside the city.
"Wholesaler" means any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage, use, consumption, or distribution.
"Wholesale sale" means a sale by wholesalers to retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; the latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this chapter. (Ord. O-2015-3 §§ 2, 3 & 4 , 2015;Ord. O-2012-15 § 1, 2012; Ord. O-2008-27 § 1, 2008; Ord. O-2003-4 § 1, 2003; Ord. O-93-26 § 1 & 3, 1993; Ord. O-91-61 § 1 & 39, 71, 72, 1991; Ord. O-86-104 § 1 & 4, 1986; Ord. O-85-137 § 1 (part), 1985).