City of Grand Junction, CO
chevron_right
2024-12-02
*
info
chevron_right
Volume I Municipal Code
chevron_right
Title 3 Revenue and Finance
- The Charter
- Ttl CHA The Charter of the City of Grand Junction, Colorado
- Municipal Code
- Ttl 1 General Provisions
- Ttl 2 Administration and Personnel
- Ttl 3 Revenue and Finance
- Ch 3.04 Liquor Occupational Tax
- § 3.04.010 Definitions.
- § 3.04.020 Businesses classified.
- § 3.04.030 Declaration of policy and purpose.
- § 3.04.040 Tax levied.
- § 3.04.050 When tax due, delinquent – Prepayment.
- § 3.04.060 Issuance, contents of revenue receipt.
- § 3.04.070 Revenue receipt to be posted.
- § 3.04.080 Prorating taxes.
- § 3.04.090 Interest on delinquent taxes.
- § 3.04.100 Effect of delinquency.
- § 3.04.110 Recovery of taxes by suit.
- § 3.04.120 Use of proceeds.
- Ch 3.08 Lodging Tax
- § 3.08.010 Title.
- § 3.08.020 Purpose.
- § 3.08.030 Definitions.
- § 3.08.040 Levy of tax – Amount – Payment – Collection, etc.
- § 3.08.050 Records – Regulations – Enforcement, etc.
- § 3.08.060 Collection and refund of disputed tax – Refund procedure.
- § 3.08.070 Status of unpaid tax in bankruptcy and receivership.
- § 3.08.080 Trust status of tax in possession of vendor.
- § 3.08.090 Hearings, subpoenas and witness fees.
- § 3.08.100 Judge compels attendance.
- § 3.08.110 Depositions.
- § 3.08.120 Tax lien/enforcement.
- § 3.08.130 Recovery of unpaid tax.
- § 3.08.140 Statute of limitation.
- § 3.08.150 Penalty.
- § 3.08.160 Severability.
- § 3.08.170 Rules of construction.
- Ch 3.12 Sales and Use Tax
- § 3.12.010 Legislative intent.
- § 3.12.020 Definitions.
- § 3.12.030 Levied.
- § 3.12.040 Imposition and collection.
- § 3.12.050 Transactions and items subject to sales tax.
- § 3.12.051 Sales tax credit.
- § 3.12.060 Application of use tax.
- § 3.12.070 Exemptions from sales tax.
- § 3.12.080 Exemptions from use tax.
- § 3.12.090 Exemption – Burden of proof.
- § 3.12.100 Deductions and credits.
- § 3.12.110 Tax on credit sales and leases.
- § 3.12.120 Maintenance and service contracts.
- § 3.12.130 Tax on construction materials and supplies.
- § 3.12.140 Computation of use tax on construction equipment.
- § 3.12.150 Alternative sales and use tax rate on construction equipment.
- § 3.12.160 Acquisition, inception or cessation of business.
- § 3.12.170 Retailer responsible for collection and payment of tax.
- § 3.12.180 Trust status of tax in possession of retailer.
- § 3.12.190 Use tax – Method of payment.
- § 3.12.200 Filing returns – Due date.
- § 3.12.210 Reporting periods.
- § 3.12.220 Duty to keep books and records.
- § 3.12.230 License required.
- § 3.12.240 License – Application and content.
- § 3.12.250 License – Cancellation or revocation.
- § 3.12.260 Authority of City Manager.
- § 3.12.270 Audit of records.
- § 3.12.280 Coordinated audit procedure.
- § 3.12.290 Tax information confidential.
- § 3.12.300 Timely payment – Computation of dates.
- § 3.12.310 Notice of sales and use tax ordinance amendment.
- § 3.12.320 Participation in simplification meetings.
- § 3.12.330 Intercity claims for recovery.
- § 3.12.340 Overpayment from returns.
- § 3.12.350 Tax overpayment determined through audit.
- § 3.12.360 Refunds of disputed tax.
- § 3.12.370 Claim for refund.
- § 3.12.380 Underpayment from returns.
- § 3.12.390 Tax deficiencies from failure to file.
- § 3.12.400 Tax deficiencies determined through audit.
- § 3.12.410 Penalties.
- § 3.12.420 Interest.
- § 3.12.430 Notice of assessment.
- § 3.12.440 Abatement of tax deficiency.
- § 3.12.450 Protest of notice of assessment or denial of refund.
- § 3.12.460 Hearings.
- § 3.12.470 Review by district court.
- § 3.12.480 Appeals.
- § 3.12.490 Lien for tax due.
- § 3.12.500 Perpetuance of lien.
- § 3.12.510 Release of lien.
- § 3.12.520 Civil action to recover tax due.
- § 3.12.530 Jeopardy assessment.
- § 3.12.540 Distraint and sale.
- § 3.12.550 Status of tax due in bankruptcy and receivership.
- § 3.12.560 Violations – Summons and complaint – Penalty.
- § 3.12.570 Statute of limitations.
- § 3.12.580 Enforcement, collection and delinquency policy.
- Ch 3.16 Retail Marijuana Excise Tax
- § 3.16.010 Purpose and legislative intent.
- § 3.16.020 Definitions.
- § 3.16.030 Imposition and rate of tax.
- § 3.16.040 Vendor liable for tax.
- § 3.16.050 Taxes collected held in trust.
- § 3.16.060 Licensing and reporting.
- § 3.16.070 Duties and powers of the Finance Director.
- § 3.16.080 Prohibited acts.
- Ttl 4 (Reserved)
- Ttl 5 Business Licenses and Regulations
- Ttl 6 Animals
- Ttl 7 (Reserved)
- Ttl 8 Health and Safety
- Ttl 9 Public Peace, Morals and Welfare
- Ttl 10 Traffic and Vehicles
- Ttl 11 (Reserved)
- Ttl 12 Streets, Sidewalks and Public Property
- Ttl 13 Water and Sewers
- Ttl 14 (Reserved)
- Ttl 15 Buildings and Construction
- Apx A Franchises
- Apx B Tables
- Development Regulations
- Ttl 21 Zoning
- Ttl 22 H Road/Northwest Area Plan
- Ttl 23 North Avenue Overlay Zone District
- Ttl 24 Greater Downtown Overlay
- Ttl 25 24 Road Corridor Design Standards
- Ttl 26 North Seventh Street Historic Residential District Guidelines and Standards
- Ttl 27 Horizon Drive District – Overlay Zone District Standards
- Ttl 28 Stormwater Management Manual
- Ttl 29 Transportation Engineering Design Standards (Teds)
- Comprehensive Plan
- Ttl 31 Comprehensive Plan
- Ttl 32 North Avenue Corridor
- Ttl 33 24 Road Corridor Subarea Plan
- Ttl 34 (Reserved)
- Ttl 35 (Reserved)
- Ttl 36 Greater Downtown Plan
- Ttl 37 (Reserved)
- Ttl 38 (Reserved)
- Ttl 39 (Reserved)
- Policies
- Ttl 41 Purchasing Policy and Procedure Manual
- Ttl 42 Emergency Management
- Ttl 43 Accessory Dwelling Unit Production Program
- Ttl 44 Planning Agreements
- Ttl 45 Waters, Sewers and Sanitation Districts
