§ 14-23. Inclusions.

Latest version.

The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales tax imposed by Article 26 of Title 39, C.R.S. 1973, regardless of the place to which delivery is made. If the retailer has no permanent place of business in the town or has more than one place of business, the place at which retail sales are consummated for the purpose of this article shall be determined by the provisions of Article 26 of Title 39, C.R.S. 1973, and by the rules and regulations promulgated by the Colorado Department of Revenue.

(Ord. No. 221, 3-3-92)

                    
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