CITYOFGREELEY, COLORADOORDINANCENO. ___, 2021

ANORDINANCEAMENDINGCHAPTERS4.04AND4.08OFTHEGREELEYMUNICIPALCODEREGARDINGECONOMICNEXUSANDTHEOBLIGATIONOFREMOTESELELRSTOCOLLECTANDREMITSALESTAX

WHEREAS, theCityofGreeley,Colo), isahomerulemunicipality, organizedandexistingunderArticleXX, Section6oftheColoradoConstitution; and

WHEREAS, pursuanttoArticleXX, Section6oftheColoradoConstitution, therighttoenact, administerandenforcesalestaxesisclearlywithintheconstitutionalgrantofpowertotheCityandisnecessarytoraiserevenuewithwhichtoconducttheaffairsandrendertheservicesperformedbytheCity; and

WHEREAS, pursuanttosuchauthority, theCityhasadoptedandenactedChapters4.04and4.08oftheCityCodeimposingasalesandusetax SalesTaxisleviedonallsalesandpurchasesoftangiblepersonalpropertyortaxableservicesatretailunlessprohibited, asapplicabletotheprovisionofthisOrdinance, undertheConstitutionorlawsoftheUnitedStates; and

WHEREAS, theUnitedStatesSupremeCourtinSouthDakotav. Wayfair, 138S.Ct. 20802018), overturnedpriorprecedentandheldthataStateisnotprohibitedbytheCommerce

Clausefromrequiringaretailertocollectsalestaxbasedsolelyonthefactthatsuchretailerdoes

WHEREAS, basedupontheWayfairdecision,undertheConstitutionandlawsoftheUnitedStates andremittaxdueandowingonRemoteSalesisno

jurisdiction, SalesTaxCodeneedstobeamendedtoclearlyreflectsuchobligationconsistentwithsaiddecision; and

WHEREAS, thedeliveryoftangiblepersonalproperty, products, orservicesintotheCityreliesonandburdenslocaltransportationsystems, emergencyandpoliceservices, wastedisposal, utilitiesandotherinfrastructureandservices; and

WHEREAS, thefailuretotaxremotesalescreatesincentivesforbusinessestoavoidaphysicalpresenceintheStateanditsrespectivecommunities, resultinginfewerjobsandincreasingtheshareoftaxestothoseconsumerswhobuyfromcompetitorswithaphysicalpresenceintheStateanditsmunicipalities; and

WHEREAS, itisappropriateforColoradomunicipalitiestoadoptuniformdefinitionswithintheirsalestaxcodestoencompassmarketplacefacilitators, marketplacesellers, andmultichannelsellersthatdonothaveaphysicalpresenceintheCity, butthatstillhaveataxableconnectionwiththeCity; and

WHEREAS, thegoalofadoptingthisordinanceistojoininonthesimplificationeffortsofalltheself-collectinghomerulemunicipalitiesinColorado; and

WHEREAS, thisordinanceprovidesasafeharbortothosewhotransactlimitedsaleswithintheCity; and

WHEREAS, absentsuchamendment, thecontinuedfailureofretailerstovoluntarilyapplyandremitsalestaxowedonremotesalesexposesthemunicipalitytounremittedtaxesandpermitsaninequitableexceptionthatpreventsmarketparticipantsfromcompetingonanevenplayingfield; and

WHEREAS, theCounciladoptsthisOrdinancewiththeintenttoaddresstaxadministration, and, inconnectionwith, establisheconomicnexusforretailersorvendorswithoutphysicalpresenceintheStateandrequiretheretailerorvendortocollectandremitsalestaxforallsalesmadewithinthemarketplace;

NOW, THEREFORE, BEITORDAINEDBYTHECITYCOUNCILOFGREELEY, COLORADO:

Section1: ThatSection4.04.015ofChapter4.04, RetailSalesandUseTax, oftheGreeleyMunicipalCode, acopyofwhichisattachedhereto, beamendedinparttoaddoramendthefollowingdefinitionsinalphabeticalsequencetoreadasfollows:

4.04.015 Definitions.

ThefollowingwordsandphrasesasusedinthisChaptershallhavethefollowingmeanings:

EconomicNexusmeanstheconnectionbetweentheCityandapersonnothavingaphysicalnexusintheStateofColorado, whichconnectionisestablishedwhenthepersonormarketplacefacilitatormakesretailsalesintotheCity.

1) Inthepreviouscalendaryear, theperson, whichincludesamarketplacefacilitator, hasmaderetailsalesintothestateexceedingtheamountspecifiedinC.R.S. § 39-26-102(3)(c); or

2) Inthecurrentcalendaryear, ninety (90) dayshaspassedfollowingthemonthinwhichtheperson, whichincludesamarketplacefacilitator, hasmaderetailsalesintothestateexceedingtheamountspecifiedinC.R.S. § 39-26-102(3)(c).

Thisdefinitiondoesnotapplytoanypersonwhoisdoingbusinessinthisstatebutotherwiseappliestoanyotherperson.

EngagedinBusinessintheCitymeansperformingorprovidingservicesorselling, leasing, renting, deliveringorinstallingtangiblepersonalpropertyforstorage, useorconsumption, withintheCity. EngagedinbusinessintheCityincludes, butisnotlimitedto, anyone (1) ofthefollowingactivitiesbyaperson:

1) Directly, indirectly, orbyasubsidiarymaintainsabuilding, store, office, salesroom, warehouse, orotherplaceofbusinesswithinthetaxingjurisdiction;

2) Sendsone (1) ormoreemployees, agentsorcommissionedsalespersonsintothetaxingjurisdictiontosolicitbusinessortoinstall, assemble, repair, service, orassistintheuseofitsproducts, orfordemonstrationorotherreasons;

3) Maintainsone (1) ormoreemployees, agentsorcommissionedsalespersonsondutyatalocationwithinthetaxingjurisdiction;

4) Owns, leases, rentsorotherwiseexercisescontroloverrealorpersonalpropertywithinthetaxingjurisdiction; or

5) AretailerorvendorinthestateofColoradothatMmakesmorethanone (1) deliveryintothetaxingjurisdictionwithinatwelve (12) monthperiodbyanymeansotherthanacommoncarrier.; or

6) MakesretailsalessufficienttomeetthedefinitionalrequirementsofeconomicnexusassetforthinthisSection.

Marketplacemeansaphysicalorelectronicforum, including, butnotlimitedto, astore, abooth, aninternetwebsite, acatalog, oradedicatedsalessoftwareapplication, wheretangiblepersonalproperty, taxableproducts, ortaxableservicesareofferedforsale.

MarketplaceFacilitator1) Meansapersonwho:

a. Contractswithamarketplacesellerormultichannelsellertofacilitateforconsideration, regardlessofwhetherornottheconsiderationisdeductedasfeesfromthetransaction, thesale

b. Engagesdirectlyorindirectly, throughoneormoreaffiliatedpersons, in transmittingorotherwisecommunicatingtheofferoracceptancebetweenapurchaserandthemarketplacesellerormultichannelseller; and

c. Eitherdirectlyorindirectly, throughagreementsorarrangementswiththirdparties, collectspaymentfromthepurchaseronbehalfoftheseller.

2) MarketplaceFacilitatordoesnotincludeapersonthatexclusivelyprovidesinternetadvertisingservicesorlistsproductsforsale, andthatdoesnototherwisemeetthisdefinition.

MarketplaceSellermeansaperson, regardlessofwhetherornotthepersonisengagedinbusinessinthecity, whichhasanagreementwithamarketplacefacilitatorandoffersforsaletangiblepersonalproperty, products, orservicesthroughamarketplaceowned, operated, orcontrolledbyamarketplacefacilitator.

MultichannelSellermeansaretailerthatoffersforsaletangiblepersonalproperty, commodities, orservicesthroughamarketplaceowned, operated, orcontrolledbyamarketplacefacilitator, andthroughothermeans.

RetailerorVendormeansanypersonselling, leasing, renting, orgrantingalicensetousetangiblepersonalpropertyorservicesatretail. Theterms Rr shallinclude, butisarenotlimitedto, any: 1) Auctioneer;

2) Salesperson, representative, peddlerorcanvasser, whomakessalesasadirectorindirectagentoforobtainssuchpropertyorservicessoldfromadealer, distributor, supervisororemployer;

3) Charitableorganizationor governmentalentitywhichmakessalesoftangiblepersonalpropertytothepublic, notwithstandingthefactthatthemerchandisesoldmayhavebeenacquiredbygiftordonationorthattheproceedsaretobeusedforcharitableorgovernmentalpurposes;

4) Retailer-contractor, whenactinginthecapacityof asellerofbuildingsupplies, constructionmaterials, andothertangiblepersonalproperty.;

5) Marketplacefacilitator, marketplaceseller, ormultichannelseller.

Section2: ThatChapter4.04, RetailSalesandUseTax, ofthe GreeleyMunicipalCodebeamendedbyaddinganewSection4.04.020toreadasfollows:

4.04.020 - MarketplaceSales.

a) Obligationtocollectandremittax.

1)AmarketplacefacilitatorengagedinbusinessintheCityisrequiredtocollectandremitsalestaxonalltaxablesalesmadebythemarketplacefacilitator, orfacilitatedbyitformarketplacesellersormultichannelsellerstocustomersintheCity, whetherornotthemarketplacesellerforwhomsalesarefacilitatedwouldhavebeenrequiredtocollectsalestaxhadthesalenotbeenfacilitatedbythemarketplacefacilitator.

2)Amarketplacefacilitatorshallassumealltheduties, responsibilities, andliabilitiesofavendorunderSection4.04.015.Marketplacefacilitatorsshallbeliableforthetaxescollectedfrommarketplacesellersormultichannelsellers. TheCitymayrecoveranyunpaidtaxes, penalties, andinterestfromthemarketplacefacilitatorthatisresponsibleforcollectingonbehalfofmarketplacesellersormultichannelsellers.

3)Theliabilities, obligations, andrightssetforthunderthisarticleareinadditiontoanydutiesandresponsibilitiesofthemarketplacefacilitatorhasunderthisarticleifitalsooffersforsaletangiblepersonalproperty, products, orservicesthroughothermeans.

4)Amarketplaceseller, withrespecttosalesoftangiblepersonalproperty, products, orservicesmadeinorthroughaobligations, orrightsofaretailerunderthisarticleifthemarketplacesellercanshowthatsuchsalewasfacilitatedbyamarketplacefacilitator:

a.Withwhomthemarketplacesellerhasacontractthatexplicitlyprovidesthatthemarketplacefacilitatorwillcollectandremitsalestaxonallsalessubjecttotaxunderthisarticle; or

b.Fromwhomthemarketplacesellerrequestedandreceivedingoodfaithacertificationthatthemarketplacefacilitatorisregisteredtocollectsalestaxandwillcollectsalestaxonallsalessubject

5)Ifamarketplacesellermakesasalethatisnotfacilitatedbyalicensedmarketplacefacilitatorinamarketplace, themarketplacesellerissubjecttoallofthesamelicensing, collection, remittance, filingandrecordkeepingrequirementsasanyotherretailer.

b)Auditing. Withrespecttoanysale, theCityshallsolelyauditthemarketplacefacilitatorforsalesmadebymarketplacesellersormultichannelsellersbutfacilitatedbythemarketplace. TheCitywillnotauditorotherwiseassesstaxagainstmarketplacesellersormultichannelsellersforsalesfacilitatedbyamarketplacefacilitator.

Section3:ThatSection4.04.060containedinChapter4.04, RetailSalesandUseTax,acopyofwhichisattachedhereto,beamendedtoreadasfollows:

4.04.060Salestaxlevied.

ThereisleviedandthereshallbecollectedandpaidasalestaxintheamountstatedinSection4.04.145asfollows:

1)Onthepurchasepricepaidorchargedfortangiblepersonalpropertyleased, purchasedorsoldatretailbyeverypersonengagedinbusinessexercisingataxableprivilegeintheCitybythesaleorleaseofsuchproperty, exceptthosespecificallyexempted;

2)OnthetotalamountdueunderaleaseorcontractconcerningtangiblepersonalpropertywhentherighttopossessionoruseofthetangiblepersonalpropertyisgrantedthereinandsuchtransferofpossessionwouldbetaxableunderthisChapterifanoutrightsaleweremade;

3)Onthepurchasepricepaidorchargedfortelevisionandentertainmentservicessold, purchased, leased, rented, furnishedorused;

4)Upontheamountpaidfortheuseoffacilitiesandaccommodationsofahotel, apartmenthotel, cottagecamp, motorcourt, trailerparkorcampoperatedfortheaccommodationsofthegeneralpublic;

5)Upontelecommunicationsservices, exceptcarrieraccessservicesandinterstate, privatecommunicationservicesasdesignatedinSection4.04.015whetherfurnishedbypublicorprivatecorporationsorenterprisesforallinterstate, intrastateandinternationaltelecommunicationsservicesoriginatingfromorreceivedontelecommunicationsequipmentintheCityifthechargefortheserviceisbilledorchargedtoanapparatus, telephoneoraccountintheCity, toacustomerlocationintheCity, ortoapersonresidingintheCity, withoutregardtowherethebillforsuchserviceisphysicallyreceived;

6)Forgasandelectricserviceorgasandelectricityfurnishedandsoldfordomesticorcommercialconsumptionandnotforresale;

7)Upontheamountpaidforallmeals, foodandbeverageandcovercharges, ifany, furnishedinorfromanyrestaurant, cafe, hotel, drugstore, nightclub, barandlounge, tavern, club, resort, standorvehicle, orothersuchplaceatwhichmeals, foodorbeverageareregularlysoldtothepublicforconsumptioneitheronoroffthebusinesspremises;

8)Forsteamorotherheatingservicefurnishedandsoldfordomesticorcommercialuse.;

9)Uponmarketplacesales, pursuanttoSection4.04.020.

Section4:ThatSection4.08.015containedinChapter4.08,PublicAccommodationsTax, acopyofwhichisattachedhereto,beamendedto

readasfollows:

4.08.015Definitions.

Whennotclearlyotherwiseindicatedbycontext, thefollowingwordsandphrases, asusedinthisChapter, shallhavethefollowingmeanings:

Lodgingshallmeanthetransactionoffurnishingroomsoraccommodationsbyanyperson, partnership, association,corporation, estate, receiver, trustee, assignee, lessee,marketplacefacilitator, marketplaceseller, ormultichannelsellerengagedinbusinessintheCityasthosetermsaredefinedinSection4.04.015oranypersonactinginarepresentativecapacityoranyothercombinationofindividualsofwhatevernameknowntoapersonorpersonswho, foraconsideration, uses, possessesorhastherighttouseorpossessanyroomorroomsinahotel, apartment, hotel, lodginghouse, motorhotel, guesthouse, guestranch, mobilehome, autocamps, trailercourtsandparks, underanyconcession, permit, rightofaccess, licensetouseorotheragreement, orotherwise.

Vendormeansapersonormarketplacefacilitator, marketplaceseller, ormultichannelsellerengagedinbusinessintheCityasthosetermsaredefinedinSection4.04.015makingsalestoapurchaserintheCityofthetaxableserviceoflodging.

Section5: NoobligationtocollectthesalesandusetaxrequiredbythisOrdinancemaybeappliedretroactively.Responsibilities, dutiesandliabilitiesdescribedinSection2ofamarketplacefacilitator, marketplaceseller, ormultichannelsellerbeginuponlicensureorwhenthemunicipalsalestaxeswerefirstcollectedfromtaxablesalesmadetoretailcustomerspriortolicensure.

Section6: Ifanyprovisionofthisordinance, ortheapplicationofsuchprovisiontoanypersonorcircumstance, isheldtobeunconstitutional, thentheremainderofthisordinance, andtheapplicationoftheprovisionsofsuchtoanypersonorcircumstance, shallnotbeaffectedthereby.

Section7: Thisordinanceshallbecomeeffectiveonthefirstdayofthemonththatisatleastthirty (30) daysafterdateofitsadoption.

PASSEDANDADOPTED, SIGNEDANDAPPROVEDTHIS ___ DAYOFFEBRUARY, 2021.

ATTESTCITYOFGREELEY, COLORADO

CityClerkMayor

EXHIBITAORDINANCEAMENDINGCHAPTERS4.04AND4.08OFTHEGREELEY

MUNICIPALCODEREGARDINGECONOMICNEXUSANDTHEOBLIGATIONOFREMOTESELELRSTOCOLLECTANDREMITSALESTAX

GREELEYMUNICIPALCODE4.04.015 - Definitions.

ThefollowingwordsandphrasesasusedinthisChaptershallhavethefollowingmeanings: Agriculturalproducermeansapersonregularlyengagedinthebusinessofusinglandfor

theproductionofcommercialcropsorcommerciallivestock. Thetermincludesfarmers, marketgardeners, commercialfruitgrowers, livestockbreeders, dairymen, poultrymen, andotherpersonssimilarlyengaged, butdoesnotincludeapersonwhobreedsormarketsanimals, birds, orfishfordomesticpetsnorapersonwhocultivates, grows, orharvestsplantsorplantproductsexclusivelyforthatperson'sownconsumptionorcasualsale.

Aircraftmeansadevicethatisusedorintendedtobeusedforflightintheair.

Aircraftpartmeansanytangiblepersonalpropertythatisintendedtobepermanentlyaffixedorattachedasacomponentpartofanaircraft.

Aircraftsimulatormeansaflightsimulatortrainingdevice (FSTD) asdefinedinPartIofTitle14oftheCodeofFederalRegulationsthatisqualifiedinaccordancewithPart60ofTitle14oftheCodeofFederalRegulationsforuseinaFederalAviationAdministrationApprovedFlightTrainingProgram.

Aircraftsimulatorpartmeansanytangiblepersonalpropertythatisoriginallydesignedandintendedtobepermanentlyaffixedorattachedasacomponentpartofanaircraft, andwhichwillalsofunctionwhenitispermanentlyaffixedorattachedasacomponentpartofanaircraftsimulator.

Airlinecompanymeansanyoperatorwhoengagesinthecarriagebyaircraftofpersonsorpropertyasacommoncarrierforcompensationorhire, orthecarriageofmail, oranyaircraftoperatorwhooperatesregularlybetweentwo (2) ormorepointsandpublishesaflightschedule. Airlinecompany" shallnotincludeoperatorswhoseaircraftareallcertifiedforagrosstakeoff

weightoftwelvethousandfivehundred (12,500) poundsorlessandwhodonotengageinscheduledserviceormailcarriageservice.

Auctionmeansanysalewheretangiblepersonalpropertyissoldbyanauctioneerwhoiseithertheagentfortheownerofsuchpropertyorisinfacttheownerthereof.

Automotivevehiclemeansanyvehicleordevicein, upon, orbywhichanypersonorpropertyisormaybetransportedordrawnuponapublichighway, oranydeviceusedordesignedforaviationorflightintheair. "Automotivevehicle" includes, butisnotlimitedto, motorvehicles, trailers, orsemi-trailers. "Automotivevehicle" shallnotincludedevicesmovedbyhumanpowerorusedexclusivelyuponstationaryrailsortracks.

Businessmeansallactivitiesengagedinorcausedtobeengagedinwiththeobjectofgain, benefit, oradvantage, directorindirect.

Candymeansapreparationofsugar, honey, orothernaturalorartificialsweetenersincombinationwithchocolate, fruit, nuts, orotheringredientsorflavoringsintheformofbars,

drops, orpieces. Candydoesnotincludeanypreparationcontainingflour, productsthatrequirerefrigerationormarijuanainfusedproducts.

Carrieraccessservicesmeanstheservicesfurnishedbyalocalexchangecompanytoitscustomerswhoprovidetelecommunicationsserviceswhichallowthemtoprovidesuchtelecommunicationsservices.

Charitableorganizationmeansanyentitywhich: (1) hasbeencertifiedasanonprofitorganizationunderSection501(c)(3) oftheInternalRevenueCode, and (2) isanorganizationwhichexclusively, andinamannerconsistentwithexistinglawsandforthebenefitofanindefinitenumberofpersonsoranimals, freelyandvoluntarilyministerstothephysical, mental, orspiritualneedsofpersonsoranimals, andtherebylessenstheburdenofgovernment.

CityorTownmeansthemunicipalityofCityofGreeley.

Coinoperateddevicemeansanydeviceoperatedbycoinsorcurrencyoranysubstitutetherefor.

Coinsmeansmonetizedbullionorotherformsofmoneymanufacturedfromgold, silver, platinum, palladiumorothersuchmetalsnow, inthefutureorheretoforedesignatedasamediumofexchangeunderthelawsofthisState, theUnitedStatesoranyforeignnation.

Collectioncostsshallinclude, butisnotlimitedto, allcostsofaudit, assessment, bankfees, hearings, execution, lienfiling, distraint, litigation, locksmithfees, auctionfeesandcosts, prosecutionandattorneyfees.

Commercialpackagingmaterialsmeanscontainers, labels, and/orcases, thatbecomepartofthefinishedproducttothepurchaser, usedbyorsoldtoapersonengagedinmanufacturing, compounding, wholesaling, jobbing, retailing, packaging, distributingorbottlingforsale, profitoruse, andisnotreturnabletosaidpersonforreuse. "Commercialpackagingmaterials" doesnotincludecommercialshippingmaterials.

Commercialshippingmaterialsmeansmaterialsthatdonotbecomepartofthefinishedproducttothepurchaserwhichareusedexclusivelyintheshippingprocess. "Commercialshippingmaterials" includebutarenotlimitedtocontainers, labels, pallets, bandingmaterialandfasteners, shippingcases, shrinkwrap, bubblewraporotherformsofbinding, paddingorprotection.

Communityorganizationmeansanonprofitentityorganizedandoperatedexclusivelyforthepromotionofsocialwelfare, primarilyengagedinpromotingthecommongoodandgeneralwelfareofthecommunity, solongas: (1) nopartofthenetearningsofwhichinurestothebenefitofanyprivateshareholderorindividual; (2) nosubstantialpartoftheactivitiesofwhichiscarryingonpropaganda, orotherwiseattemptingtoinfluencelegislation; and (3) whichdoesnotparticipatein, orintervenein (includingthepublishingordistributingofstatements), anypoliticalcampaignonbehalfofanycandidateforpublicoffice.

Constructionequipmentmeansanyequipment, includingmobilemachineryandmobileequipment, whichisusedtoerect, install, alter, demolish, repair, remodel, orotherwisemakeimprovementstoanyrealproperty, building, structureorinfrastructure.

Constructionmaterialsmeanstangiblepersonalpropertywhich, whencombinedwithothertangiblepersonalproperty, losesitsidentitytobecomeanintegralandinseparablepartofastructureorprojectincludingpublicandprivateimprovements. "Constructionmaterials" include,

butarenotlimitedto, suchthingsas: asphalt, bricks, builders' hardware, caulkingmaterial, cement, concrete, conduit, electricwiringandconnections, fireplaceinserts, electricalheatingandcoolingequipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipevalvesandpipefittings, plaster, plumbingfixtures, putty, reinforcingmesh, roadbase, roofing, sand, sanitarysewerpipe, sheetmetal, sitelighting, steel, stone, stucco, tile, trees, shrubsandotherlandscapingmaterials, wallboard, wallcoping, wallpaper, weatherstripping, wirenettingandscreen, watermainsandmeters, andwoodpreserver. Theabovematerials, whenusedforforms, orotheritemswhichdonotremainasanintegralandinseparablepartofcompletedstructureorprojectarenotconstructionmaterials.

ConsumermeansanypersonintheCitywhopurchases, uses, stores, distributesorotherwiseconsumestangiblepersonalpropertyortaxableservices, purchasedfromsourcesinsideoroutsidetheCity.

Contractauditormeansadulyauthorizedagentdesignatedbythetaxingauthorityandqualifiedtoconducttaxauditsonbehalfofandpursuanttoanagreementwiththemunicipality.

Contractormeansanypersonwhoshallbuild, construct, reconstruct, alter, expand, modify, orimproveanybuilding, dwelling, structure, infrastructure, orotherimprovementtorealpropertyforanotherpartypursuanttoanagreement. Forpurposesofthisdefinition, "contractor" alsoincludessubcontractor.

Coverchargemeansachargepaidtoacluborsimilarentertainmentestablishmentwhichmay, ormaynot, entitlethepatronpayingsuchchargetoreceivetangiblepersonalproperty, suchasfoodand/orbeverages.

Dataprocessingequipmentmeansanyequipmentorsystemofequipmentusedinthestorage, manipulation, management, display, receptionortransmissionofinformation.

Digitalproductmeansanelectronicproductincluding, butnotlimitedto: (1) "digitalimages" whichmeansworksthatinclude, butarenotlimitedto, thefollowingthataregenerallyrecognizedintheordinaryandusualsenseas "photographs," "logos," "cartoons," or "drawings," 2) "digitalaudio-visualworks" whichmeansaseriesofrelatedimageswhich, whenshownin

succession, impartanimpressionofmotion, togetherwithaccompanyingsounds, ifany, (3) digitalaudioworks" whichmeansworksthatresultfromthefixationofaseriesofmusical,

spoken, orothersounds, includingringtones. Forpurposesofthedefinitionof "digitalaudioworks", "ringtones" meansdigitizedsoundfilesthataredownloadedontoadeviceandthatmaybeusedtoalertthecustomerwithrespecttoacommunication, and (4) "digitalbooks" whichmeansworksthataregenerallyrecognizedintheordinaryandusualsenseas "books".

Distributionmeanstheactofdistributinganyarticleoftangiblepersonalpropertyforuseorconsumption, whichmayinclude, butnotbelimitedto, thedistributionofadvertisinggifts, shoppersguides, catalogs, directories, orotherpropertygivenasprizes, premiums, orforgoodwillorinconjunctionwiththesalesofothercommoditiesorservices.

Dualresidencymeansthosesituationsincluding, butnotlimitedto, whereapersonmaintainsaresidence, placeofbusinessorbusinesspresence, bothwithinandoutsidetheCity. Apersonshallbedeemedtohaveestablishedalegitimateresidence, placeofbusinessorbusinesspresenceoutsideoftheCityforpurposesofdualresidencyifthepersonhasaphysicalstructureowned, leasedorrentedbysuchpersonwhichisdesignatedbystreetnumberorroadlocationoutsideoftheCity, haswithinitatelephoneortelephonesinthenameofsuchpersonand

conductsbusinessoperationsonaregularbasisatsuchlocationinamannerthatincludesthetypeofbusinessactivitiesforwhichthebusiness (person), asdefinedinthisCode, isorganized.

Dwellingunitmeansabuildingoranyportionofabuildingdesignedforoccupancyascomplete, independentlivingquartersforone (1) ormorepersons, havingdirectaccessfromtheoutsideofthebuildingorthroughacommonhallandhavingliving, sleeping, kitchenandsanitaryfacilitiesfortheexclusiveuseoftheoccupants.

EngagedinbusinessintheCitymeansperformingorprovidingservicesorselling, leasing, renting, deliveringorinstallingtangiblepersonalpropertyforstorage, useorconsumption, withintheCity. EngagedinbusinessintheCityincludes, butisnotlimitedto, anyone (1) ofthefollowingactivitiesbyaperson:

a. Directly, indirectly, orbyasubsidiarymaintainsabuilding, store, office, salesroom, warehouse, orotherplaceofbusinesswithinthetaxingjurisdiction;

b. Sendsone (1) ormoreemployees, agentsorcommissionedsalespersonsintothetaxingjurisdictiontosolicitbusinessortoinstall, assemble, repair, service, orassistintheuseofitsproducts, orfordemonstrationorotherreasons;

c. Maintainsone (1) ormoreemployees, agentsorcommissionedsalespersonsondutyatalocationwithinthetaxingjurisdiction;

d. Owns, leases, rentsorotherwiseexercisescontroloverrealorpersonalpropertywithinthetaxingjurisdiction; or

e. Makesmorethanone (1) deliveryintothetaxingjurisdictionwithinatwelve (12) monthperiodbyanymeansotherthanacommoncarrier.

Factorybuilthousingmeansamanufacturedhomeormodularhome. Farmcloseoutsalemeansfullandfinaldispositionofalltangiblepersonalproperty

previouslyusedbyafarmerorrancherinfarmingorranchingoperationswhicharebeingabandoned.

Farmequipmentmeansanyfarmtractor, asdefinedinSection42-1-102(33), C.R.S., anyimplementofhusbandry, asdefinedinSection42-1-102(44), C.R.S., andirrigationequipmenthavingaperunitpurchasepriceofatleastonethousanddollars ($1,000.00). "Farmequipment" alsoincludes, regardlessofpurchaseprice, attachmentsandbailingwire, binderstwineandsurfacewrapusedprimarilyanddirectlyinanyfarmoperation. "Farmequipment" alsoincludes, regardlessofpurchaseprice, partsthatareusedintherepairormaintenanceofthefarmequipmentdescribedinthisparagraph, allshippingpallets, crates, oraidspaidforbyafarmoperation, andaircraftdesignedoradaptedtoundertakeagriculturalapplications. "Farmequipment" alsoincludes, regardlessofpurchaseprice, dairyequipment. Exceptforshippingpallets, cratesoraidsusedinthetransferorshippingofagriculturalproducts, "farmequipment" doesnotinclude: (1) vehiclessubjecttotheregistrationrequirementsofSection42-3-103, C.R.S., regardlessofthepurposeforwhichsuchvehiclesareused; (2) machinery, equipment, materials, andsuppliesusedinamannerthatisincidentaltoafarmoperation; (3) maintenanceandjanitorialequipmentandsupplies; and (4) tangiblepersonalpropertyusedinanyactivityotherthanfarming, suchasofficeequipmentandsuppliesandequipmentandsuppliesusedinthesaleordistributionoffarmproducts, research, ortransportation.

Farmoperationmeanstheproductionofanyofthefollowingproductsforprofit, including, butnotlimitedto, abusinessthathiresouttoproduceorharvestsuchproducts: (1) agricultural, viticultural, fruit, andvegetableproducts; (2) livestock; (3) milk; (4) honey; and (5) poultryandeggs.

FinanceDirectormeanstheFinanceDirectorofGreeleyorsuchotherpersondesignatedbythemunicipality; FinanceDirectorshallalsoincludesuchperson'sdesignee.

Foodforhomeconsumptionmeansfoodfordomestichomeconsumptionasdefinedin7U.S.C. sec. 2012(k)(2014), asamended, forpurposesofthesupplementalnutritionassistanceprogram, oranysuccessorprogram, asdefinedin7U.S.C. sec. 2012(t), asamended; exceptthatfood" doesnotincludecarbonatedwatermarketedincontainers; chewinggum; seedsandplants

togrowfoods; preparedsaladsandsaladbars; packagedandunpackagedcoldsandwiches; delitrays; andhotorcoldbeveragesservedinunsealedcontainersorcupsthatarevendedbyorthroughmachinesornon-coin-operatedcoin-collectingfoodandsnackdevicesonbehalfofavendor.

Garagesalesmeanssalesoftangiblepersonalproperty, exceptautomotivevehicles, occurringattheresidenceoftheseller, wherethepropertytobesoldwasoriginallypurchasedforusebymembersofthehouseholdwheresuchsaleisbeingconducted. Thetermincludes, butisnotlimitedto, yardsales, estatesales, andblocksales.

Grosssalesmeansthetotalamountreceivedinmoney, credit, propertyorotherconsiderationvaluedinmoneyforallsales, leases, orrentalsoftangiblepersonalpropertyorservices.

Internetaccessservicesmeansservicesthatprovideorenablecomputeraccessbymultipleuserstotheinternet, butshallnotincludethatportionofpackagedorbundledservicesprovidingphoneortelevisioncableserviceswhenthepackageorbundleincludesthesaleofinternetaccessservices.

Internetsubscriptionservicemeanssoftwareprograms, systems, dataandapplicationsavailableonlinethroughrental, leaseorsubscription, thatprovideinformationandservicesincluding, butnotlimitedto, datalinking, dataresearch, dataanalysis, datafilteringorrecordcompiling.

LicensemeansaCityofGreeleybusinesslicense. Linenservicesmeansservicesinvolvingtheprovisionandcleaningoflinens, includingbut

notlimitedtorags, uniforms, coverallsanddiapers. Machinerymeansanyapparatusconsistingofinterrelatedpartsusedtoproduceanarticleof

tangiblepersonalproperty. Thetermincludesboththebasicunitandanyadjunctorattachmentnecessaryforthebasicunittoaccomplishitsintendedfunction.

Manufacturedhomemeansanypreconstructedbuildingunitorcombinationofpreconstructedbuildingunits, withoutmotivepower, wheresuchunitorunitsaremanufacturedinafactoryoratalocationotherthantheresidentialsiteofthecompletedhome, whichisdesignedandcommonlyusedforoccupancybypersonsforresidentialpurposes, ineithertemporaryorpermanentlocations, andwhichunitorunitsarenotlicensedasavehicle.

Manufacturingmeanstheoperationorperformanceofanintegratedseriesofoperationswhichplacesaproduct, article, substance, commodity, orothertangiblepersonalpropertyina

form, compositionorcharacterdifferentfromthatinwhichitwasacquiredwhetherforsaleorforusebyamanufacturer. Thechangeinform, compositionorcharactermustresultinadifferentproducthavingadistinctivename, characterorusefromtheraworpreparedmaterials.

Medicalmarijuanameansmarijuanaacquired, possessed, cultivated, manufactured, delivered, transported, supplied, sold, ordispensedtoapersonwhoqualifiesasapatientwithadebilitatingmedicalcondition(s) underArticleXVIII, Section14, oftheColoradoConstitution, andwhichpersonholdsavalid "registryidentificationcard" issuedbytheStateofColoradopursuanttoColoradoConstitution, ArticleXVIII, Section14.

Mobilehomemeansanywheeledvehiclehavinganoverallwidthnotexceedingeight (8) feetandanoveralllengthexcludingtowinggearandbumpersofnotlessthantwenty-six (26) feetandnotmorethanthirty-two (32) feet, withoutmotivepower, whichisdesignedandgenerallyandcommonlyusedforoccupancybypersonsforresidentialpurposes, ineithertemporaryorpermanentlocations, andwhichmayoccasionallybedrawnoverthepublichighwaysbyamotorvehicle.

Mobilemachineryandself-propelledconstructionequipmentmeansthosevehicles, self- propelledorotherwise, whicharenotdesignedprimarilyforthetransportationofpersonsorcargooverthepublichighways, andthosemotorvehicleswhichmayhaveoriginallybeendesignedforthetransportationofpersonsorcargooverthepublichighways, andthosemotorvehicleswhichmayhaveoriginallybeendesignedforthetransportationofpersonsorcargobutwhichhavebeenredesignedormodifiedbythemountingthereonofspecialequipmentormachinery, andwhichmaybeonlyincidentallyoperatedormovedoverthepublichighways. Thisdefinitionincludesbutisnotlimitedtowheeledvehiclescommonlyusedintheconstruction, maintenance, andrepairofroadways, thedrillingofwells, andthediggingofditches.

Modularhomemeansanystructurethatconsistsofmultiplesectionsfabricated, formedorassembledinmanufacturingfacilitiesforinstallationandassemblyatthebuildingsite, andisconstructedtothebuildingcodesadoptedbytheStateDivisionofHousing, createdinSection24-32-706, C.R.S., andisdesignedtobeinstalledonapermanentfoundation.

Motorfuelmeansgasoline, casingheadornaturalgasoline, benzol, benzeneandnaphtha, gasoholandanyotherliquidprepared, advertised, offeredforsale, soldforuseorusedorcommerciallyusableininternalcombustionenginesforthegenerationofpowerforthepropulsionofmotorvehiclesuponthepublichighways. Thetermdoesnotincludefuelusedforthepropulsionordrawingofaircraftorrailroadcarsorrailroadlocomotives.

Newspapermeansapublication, printedonnewsprint, intendedforgeneralcirculation, andpublishedregularlyatshortintervals, containinginformationandeditorialsoncurrenteventsandnewsofgeneralinterest. Thetermnewspaperdoesnotinclude: magazines, tradepublicationsorjournals, creditbulletins, advertisinginserts, circulars, directories, maps, racingprograms, reprints, newspaperclippingandmailingservicesorlistings, publicationsthatincludeanupdatingorrevisionservice, orbooksorpocketeditionsofbooks.

Onlinegaragesalesmeanssalesoftangiblepersonalproperty, exceptautomotivevehicles, occurringonline, wherethepropertytobesoldwasoriginallypurchasedforusebythesellerormembersoftheseller'shousehold.

Parentmeansaparentofastudent.

Personmeansanyindividual, firm, partnership, jointventure, corporation, limitedliabilitycompany, estateortrust, receiver, trustee, assignee, lesseeoranypersonactinginafiduciaryorrepresentativecapacity, whetherappointedbycourtorotherwise, oranygrouporcombinationactingasaunit.

Photovoltaicsystemmeansapowersystemdesignedtosupplyusablesolarpowerbymeansofphotovoltaics, amethodofconvertingsolarenergyintodirectcurrentelectricityusingsemiconductingmaterialsthatcreatevoltageorelectriccurrentinamaterialuponexposuretolight. Itconsistsofanarrangementofseveralcomponents, includingsolarpanelstoabsorbandconvertsunlightintoelectricity, asolarinvertertochangetheelectriccurrentfromDCtoAC, aswellasmounting, cabling, meteringsystemsandotherelectricalaccessoriestosetupaworkingsystem.

Preciousmetalbullionmeansanypreciousmetal, includingbutnotlimitedto, gold, silver, platinum, palladium, thathasbeenputthroughaprocessofrefiningandisinsuchastateorconditionthatitsvaluedependsuponitspreciousmetalcontentandnotitsform.

Prepresspreparationmaterialmeansallmaterialsusedbythoseintheprintingindustryincluding, butnotlimitedto, airbrushcolorphotos, colorkeys, dies, engravings, light-sensitivefilm, light-sensitivepaper, maskingmaterials, Mylar, plates, proofingmaterials, tape, transparencies, andveloxes, whichareusedbyprintersinthepreparationofcustomerspecificlayoutsorinplatesusedtofillcustomers' printingorders, whichareeventuallysoldtoacustomer, eitherintheiroriginalpurchaseformorinanalteredform, andforwhichasalesorusetaxisdemonstrablycollectedfromtheprinter'scustomer, ifapplicable, eitherseparatelyfromtheprintedmaterialsoraspartoftheinclusivepricetherefor. Materialssoldtoaprinterwhichareusedbytheprinterfortheprinter'sownpurposes, andarenotsold, eitherdirectlyorinanalteredform, toacustomer, arenotincludedwithinthisdefinition.

Preprintednewspapersupplementsshallmeaninserts, attachmentsorsupplementscirculatedinnewspapersthat: (1) areprimarilydevotedtoadvertising; and (2) thedistribution, insertion, orattachmentofwhichiscommonlypaidforbytheadvertiser.

Prescriptiondrugsforanimalsmeansadrugwhich, priortobeingdispensedordelivered, isrequiredbytheFederalFood, Drug, andCosmeticAct, 21U.S.C. Sect. 301etseq., asamended, tostateataminimumthesymbol "RxOnly", andisdispensedinaccordancewithanyorderinwriting, datedandsignedbyalicensedveterinarianspecifyingtheanimalforwhichthemedicineordrugisofferedanddirections, ifany, tobeplacedonthelabel.

Prescriptiondrugsforhumansmeansadrugwhich, priortobeingdispensedordelivered, isrequiredbytheFederalFood, Drug, andCosmeticAct, 21U.S.C. Sect. 301etseq., asamended, tostateataminimumthesymbol "RxOnly", andisdispensedinaccordancewithanywrittenorelectronicorderdatedandsignedbyalicensedpractitionerofthehealingarts, orgivenorallybyapractitionerandimmediatelyreducedtowritingbythepharmacist, assistantpharmacist, orpharmacyintern, specifyingthenameandanyrequiredinformationofthepatientforwhomthemedicine, drugorpoisonisofferedanddirections, ifany, tobeplacedonthelabel.

Priceorpurchasepricemeanstheaggregatevaluemeasuredincurrencypaidordeliveredorpromisedtobepaidordeliveredinconsummationofasale, withoutanydiscountfromthepriceonaccountofthecostofmaterialsused, labororservicecost, andexclusiveofanydirecttaximposedbythefederalgovernmentorbythisArticle, and, inthecaseofallretailsales

involvingtheexchangeofproperty, alsoexclusiveofthefairmarketvalueofthepropertyexchangedatthesametimeandplaceoftheexchange, if:

a. Suchexchangedpropertyistobesoldthereafterintheusualcourseoftheretailer'sbusiness, or

b. Suchexchangedpropertyisavehicleandisexchangedforanothervehicleandbothvehiclesaresubjecttolicensing, registration, orcertificationunderthelawsofthisstate, including, butnotlimitedto, vehiclesoperatinguponpublichighways, off-highwayrecreationvehicles, watercraft, andaircraft. Anymoneyorotherconsiderationpaidoverandabovethevalueoftheexchangedpropertyissubjecttotax.

Price" or "purchaseprice" includes:

a. Theamountofmoneyreceivedordueincashandcredits. b. Propertyatfairmarketvaluetakeninexchangebutnotforresaleintheusualcourseof

theretailer'sbusiness. c. Anyconsiderationvaluedinmoney, wherebythemanufacturerorsomeoneelse

reimbursestheretailerforpartofthepurchasepriceandothermediaofexchange. d. Thetotalpricechargedoncreditsalesincludingfinancechargeswhicharenotseparately

statedatthetimeofsale. Anamountchargedasinterestontheunpaidbalanceofthepurchasepriceisnotpartofthepurchasepriceunlesstheamountaddedtothepurchasepriceisincludedintheprincipalamountofapromissorynote; excepttheinterestorcarryingchargesetoutseparatelyfromtheunpaidbalanceofthepurchasepriceonthefaceofthenoteisnotpartofthepurchaseprice. Anamountchargedforinsuranceonthepropertysoldandseparatelystatedatthetimeofsaleisnotpartofthepurchaseprice.

e. Installation, applying, remodelingorrepairingtheproperty, deliveryandwheeling-inchargesincludedinthepurchasepriceandnotseparatelystated.

f. Transportationandotherchargestoeffectdeliveryoftangiblepersonalpropertytothepurchaser.

g. Indirectfederalmanufacturers' excisetaxes, suchastaxesonautomobiles, tiresandfloorstock.

h. Thegrosspurchasepriceofarticlessoldaftermanufacturingorafterhavingbeenmadetoorder, includingthegrossvalueofallthematerialsused, laborandserviceperformedandtheprofitthereon.

Price" or "purchaseprice" shallnotinclude:

a. AnysalesorusetaximposedbytheStateofColoradoorbyanypoliticalsubdivisionthereof.

b. Thefairmarketvalueofpropertyexchangedifsuchpropertyistobesoldthereafterintheretailers' usualcourseofbusiness. ThisisnotlimitedtoexchangesinColorado. Outofstatetrade-insareanallowableadjustmenttothepurchaseprice.

c. Discountsfromtheoriginalpriceifsuchdiscountandthecorrespondingdecreaseinsalestaxdueisactuallypassedontothepurchaser, andthesellerisnotreimbursedforthe

discountbythemanufacturerorsomeoneelse. Ananticipateddiscounttobeallowedforpaymentonorbeforeagivendateisnotanallowableadjustmenttothepriceinreportinggrosssales.

Privatecommunicationsservicesmeanstelecommunicationsservicesfurnishedtoasubscriber, whichentitlesthesubscribertoexclusiveorpriorityuseofanycommunicationchannelorgroupsofchannels, ortotheexclusiveorpriorityuseofanyinterstateinter- communicationssystemforthesubscriber'sstations.

Prostheticdevicesforanimalsmeansanyartificiallimb, part, deviceorapplianceforanimalusewhichreplacesabodypartoraidsorreplacesabodilyfunction; isdesigned, manufactured, alteredoradjustedtofitaparticularpatient; andisprescribedbyalicensedveterinarian. Prostheticdevicesinclude, butarenotlimitedto, prescribedauditory, ophthalmicorocular, cardiac, dental, ororthopedicdevicesorappliances, andoxygenconcentratorswithrelatedaccessories.

Prostheticdevicesforhumansmeansanyartificiallimb, part, deviceorapplianceforhumanusewhichreplacesabodypartoraidsorreplacesabodilyfunction; isdesigned, manufactured, alteredoradjustedtofitaparticularpatient; andisprescribedbyalicensedpractitionerofthehealingarts. Prostheticdevicesinclude, butarenotlimitedto, prescribedauditory, ophthalmicorocular, cardiac, dental, ororthopedicdevicesorappliances, andoxygenconcentratorswithrelatedaccessories.

Purchaseorsalemeanstheacquisitionforanyconsiderationbyanypersonoftangiblepersonalproperty, othertaxableproductsortaxableservicesthatarepurchased, leased, rented, sold, used, stored, distributed, orconsumed. Thesetermsincludecapitalleases, installmentandcreditsales, andpropertyandservicesacquiredby:

a. Transfer, eitherconditionallyorabsolutely, oftitleorpossessionorbothtotangiblepersonalproperty, othertaxableproducts, ortaxableservices;

b. Alease, lease-purchaseagreement, rentalorgrantofalicense, includingroyaltyagreements, tousetangiblepersonalproperty, othertaxableproducts, ortaxableservices; theutilizationofcoin-operateddevices, exceptcoin-operatedtelephones, whichdonotvendarticlesoftangiblepersonalpropertyshallbeconsideredshorttermrentalsoftangiblepersonalproperty.

c. Performanceoftaxableservices; or

d. Barterorexchangeforothertangiblepersonalproperty, othertaxableproducts, orservices.

Theterms "purchaseandsale" donotinclude:

a. Adivisionofpartnershipassetsamongthepartnersaccordingtotheirinterestsinthepartnership;

b. Thetransferofassetsofshareholdersintheformationordissolutionofprofessionalcorporations, ifnoconsiderationincluding, butnotlimitedto, theassumptionofaliabilityispaidforthetransferofassets;

c. Thedissolutionandtheproratadistributionofthecorporation'sassetstoitsstockholders, ifnoconsiderationincluding, butnotlimitedto, theassumptionofaliabilityispaidforthetransferofassets;

d. Atransferofapartnershiporlimitedliabilitycompanyinterest; e. Thetransferofassetstoacommencingorexistingpartnership orlimitedliability

company, ifnoconsiderationincluding, butnotlimitedto, theassumptionofaliabilityispaidforthetransferofassets;

f. Therepossessionofpersonalpropertybyachattelmortgageholderorforeclosurebyalienholder;

g. Thetransferofassetsfromaparentcompanytoasubsidiarycompanyorcompanieswhichareownedatleasteightypercent (80%) bytheparentcompany, whichtransferissolelyinexchangeforstockorsecuritiesofthesubsidiarycompany;

h. Thetransferofassetsfromasubsidiarycompanyorcompanieswhichareownedatleasteightypercent (80%) bytheparentcompanytoaparentcompanyortoanothersubsidiarywhichisownedatleasteightypercent (80%) bytheparentcompany, whichtransferissolelyinexchangeforstockorsecuritiesoftheparentcorporationorthesubsidiarywhichreceivedtheassets;

i. Thetransferofassetsbetweenparentandcloselyheldsubsidiarycompanies, orbetweensubsidiarycompaniescloselyheldbythesameparentcompany, orbetweencompanieswhichareownedbythesameshareholdersinidenticalpercentageofstockownershipamounts, computedonashare-by-sharebasis, whenataximposedbythisArticlewaspaidbythetransferorcompanyatthetimeitacquiredsuchassets, excepttotheextentthatthereisanincreaseinthefairmarketvalueofsuchassetsresultingfromthemanufacturing, fabricating, orphysicalchangingoftheassetsbythetransferorcompany. Tosuchanextentanytransferreferredtointhisparagraph (i) shallconstituteasale. Forthepurposesofthisparagraph (i), acloselyheldsubsidiarycorporationisoneinwhichtheparentcompanyownsstockpossessingormembershipinterestatleasteightypercent80%) ofthetotalcombinedvotingpowerofallclassesofstockentitledtovoteandowns

atleasteightypercent (80%) ofthetotalnumberofsharesofallotherclassesofstock.

RailcarriermeansasdefinedinSection10102ofTitle49oftheU.S.C. asofOctober10, 2013, andasitmaybeamendedhereafter.

Railcarrierpartmeansanytangiblepersonalpropertythatisoriginallydesignedandintendedtobepermanentlyaffixedorattachedasacomponentpartofalocomotiveorrailcarusedbyarailcarrier.

Recreationservicesmeansallservicesrelatingtoathleticorentertainmentparticipationeventsand/oractivitiesincludingbutnotlimitedtopool, golf, billiards, skating, tennis, bowling, health/athleticclubmemberships, coin-operatedamusementdevices, videogamesandvideoclubmemberships.

Renewableenergymeansanyenergyresourcethatisnaturallyregeneratedoverashorttimescaleandderiveddirectlyfromthesun (suchasthermal, photochemical, andphotoelectric), indirectlyfromthesun (suchaswind, hydropower, andphotosyntheticenergystoredinbiomass), orfromothernaturalmovementsandmechanismsoftheenvironment (suchas

geothermalandtidalenergy). "Renewableenergy" doesnotincludeenergyresourcesderivedfromfossilfuels, wasteproductsfromfossilsources, orwasteproductsfrominorganicsources.

Residentmeansapersonwhoresidesormaintainsone (1) ormoreplacesofbusinesswithintheCity, regardlessofwhetherthatpersonalsoresidesormaintainsaplaceofbusinessoutsideoftheCity.

Retailsalesmeansallsalesexceptwholesalesales. Retailermeansanypersonselling, leasing, renting, orgrantingalicensetousetangible

personalpropertyorservicesatretail. "Retailer" shallinclude, butisnotlimitedto, any: a. Auctioneer;

b. Salesperson, representative, peddlerorcanvasser, whomakessalesasadirectorindirectagentoforobtainssuchpropertyorservicessoldfromadealer, distributor, supervisororemployer;

c. Charitableorganizationorgovernmentalentitywhichmakessalesoftangiblepersonalpropertytothepublic, notwithstandingthefactthatthemerchandisesoldmayhavebeenacquiredbygiftordonationorthattheproceedsaretobeusedforcharitableorgovernmentalpurposes;

d. Retailer-contractor, whenactinginthecapacityofasellerofbuildingsupplies, constructionmaterials, andothertangiblepersonalproperty.

Retailer-contractormeansacontractorwhoisalsoaretailerofbuildingsupplies, constructionmaterials, orothertangiblepersonalproperty, andpurchases, manufactures, orfabricatessuchpropertyforsale (whichmayincludeinstallation), repairwork, timeandmaterialsjobs, and/orlumpsumcontracts.

ReturnmeansanyformprescribedbytheCityofGreeleyadministrationforcomputingandreportingatotaltaxliability.

SalethatbenefitsaColoradoschoolmeansasaleofacommodityorservicefromwhichallproceedsofthesale, lessonlytheactualcostofthecommodityorservicetoapersonorentityasdescribedinthisCode, aredonatedtoaschooloraschool-approvedstudentorganization.

SalestaxmeansthetaxthatiscollectedorrequiredtobecollectedandremittedbyaretaileronsalestaxedunderthisCode.

Schoolmeansapublicornonpublicschoolforstudentsinkindergartenthroughtwelfthgradeoranyportionthereof.

Securitysystemservicesmeanselectronicalarmand/ormonitoringservices. Suchtermdoesnotincludenon-electronicsecurityservicessuchasconsultingorhumanorguarddogpatrolservices.

Softdrinkmeansanonalcoholicbeveragethatcontainsnaturalorartificialsweeteners. "Softdrink" doesnotincludebeveragesthatcontainmilkormilkproducts, soy, rice, orsimilarmilksubstitutes, orgreaterthanfiftypercent (50%) ofvegetableorfruitjuicebyvolume.

Softwareasaservicemeanssoftwarethatisrented, leasedorsubscribedtofromaproviderandusedattheconsumer'slocation, includingbutnotlimitedtoapplications, systemsorprograms.

Softwarelicensefeemeansafeechargedfortherighttouse, access, ormaintainsoftwareprograms.

Softwaremaintenanceagreementmeansanagreement, typicallywithasoftwareprovider, thatmayinclude (1) provisionstomaintaintherighttousethesoftware; (2) provisionsforsoftwareupgradesincludingcodeupdates, versionupdates, codefixmodifications, enhancements, andaddedornewfunctionalcapabilitiesloadedintoexistingsoftware, or (3) technicalsupport.

Softwareprogrammeansasequenceofinstructionsthatcanbemeasured, interpretedandexecutedbyanelectronicdevice (e.g., acomputer, tablets, smartphones) regardlessofthemeansbywhichitisaccessedorthemediumofconveyance. Softwareprogramincludes: (1) customsoftwareprogram, whichisasoftwareprogrampreparedtothespecialorderorspecificationsofasinglecustomer; (2) pre-writtensoftwareprogram, whichisasoftwareprogrampreparedforsaleorlicensetomultipleusers, andnottothespecialorderorspecificationsofasinglecustomer. Pre-writtensoftwareiscommonlyreferredtoas "canned," "off-the-shelf ("COTS")," massproduced" or "standardized;" (3) modifiedsoftware, whichmeanspre-writtensoftware

thatisalteredorenhancedbysomeoneotherthanthepurchasertocreateaprogramforaparticularuser; and (4) thegenericterm "software," "softwareapplication," aswellas "updates," upgrades," "patches," "userexits," andanyitemswhichaddorextendfunctionalitytoexisting

softwareprograms.

Solarthermalsystemsmeansasystemwhoseprimarypurposeistouseenergyfromthesuntoproduceheatorcoldfor: (1) heatingorcoolingaresidentialorcommercialbuilding; (2) heatingorcoolingwater; or (3) anyindustrial, commercial, ormanufacturingprocess.

Soundsystemservicesmeanstheprovisionofbroadcastorpre-recordedaudioprogrammingtoabuildingorportionthereof. Suchtermdoesnotincludeinstallationofsoundsystemswheretheentiresystembecomesthepropertyofthebuildingownerorthesoundsystemserviceisforpresentationofliveperformances.

Specialfuelmeanskeroseneoil, kerosenedistillate, dieselfuel, allliquefiedpetroleumgases, andallcombustiblegasesandliquidsforuseinthegenerationofpowerforpropulsionofmotorvehiclesuponthepublichighways. Thetermdoesnotincludefuelusedforthepropulsionordrawingofaircraft, railroadcarsorrailroadlocomotives.

Specialsaleseventmeansanysaleseventwhichincludesmorethanthree (3) vendorstakingplaceatasinglelocationforalimitedperiodoftimenottoexceedseven (7) consecutivedays.

Storagemeansanykeepingorretentionof, orexercisedominionorcontrolover, orpossessionof, foranylengthoftime, tangiblepersonalpropertynotwhileintransitbutonastandstillbasisforfutureusewhenleased, rentedorpurchasedatretailfromsourceseitherwithinorwithouttheCityfromanypersonorvendor.

Studentmeansanypersonenrolledinaschool.

Tangiblepersonalpropertymeanspersonalpropertythatcanbeone (1) ormoreofthefollowing: seen, weighed, measured, felt, touched, stored, transported, exchanged, orthatisinanyothermannerperceptibletothesenses.

Taxmeanstheusetaxduefromaconsumerorthesalestaxduefromaretailerorthesumofbothduefromaretailerwhoalsoconsumes.

Taxdeficiencyordeficiencymeansanyamountoftax, penalty, interest, orotherfeethatisnotreportedand/ornotpaidonorbeforethedatethatanyreturnorpaymentofthetaxisrequiredunderthetermsofthisCode.

TaxablesalesmeansgrosssaleslessanyexemptionsanddeductionsspecifiedinthisCode. TaxableservicesmeansservicessubjecttotaxpursuanttothisCode.

Taxpayermeansanypersonobligatedtocollectand/orpaytaxunderthetermsofthisCode. Telecommunicationsservicemeanstheserviceofwhichtheobjectisthetransmissionofany

two-wayinteractiveelectronicorelectromagneticcommunicationsincludingbutnotlimitedtovoice, image, dataandanyotherinformation, bytheuseofanymeansbutnotlimitedtowire, cable, fiberopticalcable, microwave, radiowave, voiceoverinternetprotocol (VoIP), oranycombinationsofsuchmedia, includinganyformofmobiletwo-waycommunication. Telecommunicationsservicedoesnotincludeseparatelystatednon-transmissionserviceswhichconstitutecomputerprocessingapplicationsusedtoactontheinformationtobetransmitted.

Televisionandentertainmentservicesmeansaudioorvisualcontentthatcanbetransmittedelectronicallybyanymeans, forwhichachargeisimposed.

Therapeuticdevicemeansdevices, appliances, orrelatedaccessoriesthatcorrectortreatahumanphysicaldisabilityorsurgicallycreatedabnormality.

Tollfreetelecommunicationsservicemeansatelecommunicationsservicethatallowsacallertodialanumberwithoutincurringanadditionalchargeforthecall.

Totaltaxliabilitymeansthetotalofalltax, penaltiesand/orinterestowedbyataxpayerandshallincludesalestaxcollectedinexcessofsuchtaxcomputedontotalsales.

Transient/temporarysalemeansasalebyanypersonwhoengagesinatemporarybusinessofsellinganddeliveringgoodswithintheCityforaperiodofnomorethanseven (7) consecutivedays.

Transient/temporaryvendormeansanypersonwhoengagesinthebusinessoftransient/temporarysales.

Usemeanstheexercise, foranylengthoftimebyanypersonwithintheCityofanyright, powerordominionovertangiblepersonalpropertyorserviceswhenrented, leasedorpurchasedatretailfromsourceseitherwithinorwithouttheCityfromanypersonorvendororusedintheperformanceofacontractintheCitywhethersuchtangiblepersonalpropertyisownedornotownedbythetaxpayer. Usealsoincludesthewithdrawalofitemsfrominventoryforconsumption.

Usetaxmeansthetaxpaidorrequiredtobepaidbyaconsumerforusing, storing, distributingorotherwiseconsumingtangiblepersonalpropertyortaxableservicesinsidetheCity.

Wholesalesalesmeansasalebywholesalerstoretailers, jobbers, dealers, orotherwholesalersforresaleanddoesnotincludeasalebywholesalerstousersorconsumersnotforresale; lattertypesofsalesshallbedeemedtoberetailsalesandshallbesubjecttotheprovisionsofthisChapter.

Wholesalermeansanypersondoinganorganizedwholesaleorjobbingbusinessandsellingtoretailers, jobbers, dealers, orotherwholesalers, forthepurposeofresale, andnotforstorage, use, consumption, ordistribution.

4.04.020 - Reserved.

4.04.060 - Salestaxlevied. Thereisleviedandthereshallbecollectedandpaidasalestaxintheamountstatedin

Section4.04.145asfollows: 1) Onthepurchasepricepaidorchargedfortangiblepersonalpropertyleased, purchased

orsoldatretailbyeverypersonexercisingataxableprivilegeintheCitybythesaleorleaseofsuchproperty, exceptthosespecificallyexempted;

2) OnthetotalamountdueunderaleaseorcontractconcerningtangiblepersonalpropertywhentherighttopossessionoruseofthetangiblepersonalpropertyisgrantedthereinandsuchtransferofpossessionwouldbetaxableunderthisChapterifanoutrightsaleweremade;

3) Onthepurchasepricepaidorchargedfortelevisionandentertainmentservicessold, purchased, leased, rented, furnishedorused;

4) Upontheamountpaidfortheuseoffacilitiesandaccommodationsofahotel, apartmenthotel, cottagecamp, motorcourt, trailerparkorcampoperatedfortheaccommodationsofthegeneralpublic;

5) Upontelecommunicationsservices, exceptcarrieraccessservicesandinterstate, privatecommunicationservicesasdesignatedinSection4.04.015whetherfurnishedbypublicorprivatecorporationsorenterprisesforallinterstate, intrastateandinternationaltelecommunicationsservicesoriginatingfromorreceivedontelecommunicationsequipmentintheCityifthechargefortheserviceisbilledorchargedtoanapparatus, telephoneoraccountintheCity, toacustomerlocationintheCity, ortoapersonresidingintheCity, withoutregardtowherethebillforsuchserviceisphysicallyreceived;

6) Forgasandelectricserviceorgasandelectricityfurnishedandsoldfordomesticorcommercialconsumptionandnotforresale;

7) Upontheamountpaidforallmeals, foodandbeverageandcovercharges, ifany, furnishedinorfromanyrestaurant, cafe, hotel, drugstore, nightclub, barandlounge, tavern, club, resort, standorvehicle, orothersuchplaceatwhichmeals, foodorbeverageareregularlysoldtothepublicforconsumptioneitheronoroffthebusinesspremises;

8) Forsteamorotherheatingservicefurnishedandsoldfordomesticorcommercialuse.

4.08.015 - Definitions. Whennotclearlyotherwiseindicatedbycontext, thefollowingwordsandphrases, asused

inthisChapter, shallhavethefollowingmeanings: Grosstaxablesalesmeansthetotalamountreceivedinmoney, credits, propertyor

othervaluableconsiderationfromsalesandpurchasesoflodging, subjecttothetaximposedinthisChapter.

Lodgingshallmeanthetransactionoffurnishingroomsoraccommodationsbyanyperson, partnership, association, corporation, estate, receiver, trustee, assignee, lesseeoranypersonactinginarepresentativecapacityoranyothercombinationofindividualsofwhatevernameknowntoapersonorpersonswho, foraconsideration, uses, possessesorhastherighttouseorpossessanyroomorroomsinahotel, apartment, hotel, lodginghouse, motorhotel, guesthouse, guestranch, mobilehome, autocamps, trailercourtsandparks, underanyconcession, permit, rightofaccess, licensetouseorotheragreement, orotherwise.

Personmeansanindividual, partnership, society, club, association, jointstockcompany, corporation, estate, receiver, trustee, assignee, refereeoranyotherpersonactinginafiduciaryorrepresentativecapacity, whetherappointedbyacourtorotherwiseandanyothergrouporcombinationofindividualsactingasaunit, includingtheUnitedStatesofAmerica, theStateofColoradoandanypoliticalsubdivisionthereof.

PurchaseorsalemeanstheacquisitionforapricebyanypersonofthetaxableservicesoflodgingwithintheCity.

Purchasermeansanypersontowhomthetaxableserviceoflodginghasbeenrendered.

TaxmeanseitherthetaxpayablebythepurchaserortheaggregateamountoftaxesduefromavendorduringtheperiodforwhichthevendorisrequiredtoreportcollectionsunderthisChapter.

TaxpayershallmeananypersonobligatedtoaccounttotheFinanceDirectorfortaxescollectedortobecollectedunderthetermsofthisChapter.

VendormeansapersonmakingsalestoapurchaserintheCityofthetaxableserviceoflodging.