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 Sterling
 Code of Ordinances
 Chapter 19. TAXATION AND FINANCE
 Article IV. USE TAX

  § 19-143. Collection, administration and enforcement generally.  

Latest version.

  • (a)

    The tax imposed in this article on motor or other vehicles on which registration is required shall be collected, administered and enforced as provided by C.R.S. 39-26-208.

    (b)

    The tax imposed in this article on the privilege of storing, using or consuming in the city any construction and building materials purchased at retail and for the storage, use, or consumption of any article of tangible personal property shall be collected as follows:

    (1)

    Such use tax shall be paid to the director of finance and shall be collected at the time building permits are issued for building and construction by the department of public works. The payment of such tax shall be the responsibility of the person applying for the building permit. For the purposes of this section the value of the construction and building materials to be stored, used or consumed as part of any project shall be deemed to be an amount equal to fifty (50) percent of the total valuation of the construction project as stated on the building permit issued. If the tax is paid in this way, no further sales or use tax information will be required for final building inspection on the project.

    (2)

    As an alternative to the estimation procedure set forth in subsection (1) of this section, the taxpayer may make arrangements with the director of finance to pay the tax monthly or on a mutually agreed upon basis, on the basis of returns to be filed with the director of finance. Under this option a final project cost report must be filed and approved before final building inspection is allowed and a certificate of occupancy is issued. Unless the taxpayer pays the tax as set forth in subsection (1) of this section, failure to file the return required under this subsection shall be a violation of this article.

    (3)

    The director of finance is hereby authorized and directed to draw up and make available forms on which the returns and reports described in subsection (2) of this section may be filed and to promulgate such additional rules and regulations as may be necessary for the proper administration and enforcement of this section.

(Code 1961, § 25A-6; Ord. No. 5-2010, 5-11-10, eff. 5-21-10)