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City of Grand Junction, CO chevron_right chevron_right Volume I Municipal Code chevron_right Title 3 Revenue and Finance

Title 3 Revenue and Finance

Chapter 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.
Chapter 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.
Chapter 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.
Chapter 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.
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