(a) There is hereby levied and imposed, and there shall be collected and paid, a two and one-half percent (2 1/2%) sales tax upon the gross receipts of the sale at retail of tangible personal property and the furnishing of certain services, as provided in "The Emergency Retail Sales Tax Act of 1935," set forth in Article 26, Title 39, C.R.S., which provisions are incorporated herein by this reference. Of the sales tax, one-fifth (1/5) of the total taxes collected (one-half-percent sales tax) shall be designated as the "open space sales tax" and placed in a special Open Space, Acquisition, Development and Maintenance Fund and the remaining four-fifths (4/5) of the total taxes collected (two-percent sales tax) shall be spent on debt service, municipal operations capital projects and any other lawful municipal purpose.

(b) The amount subject to tax shall not include the amount of any sales or use tax imposed by state law.

(c) For the purpose of this Article, all retail sales are consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his or her agent to a destination outside the limits of the Town or to a common carrier for delivery to a destination outside the limits of the Town.

(d) The gross receipts from sales shall include delivery charges, when such charges are subject to the state sales and use tax imposed by state law, regardless of the place to which delivery is made.

(e) In the event a retailer has no permanent place of business in the Town or has more than one (1) place of business, the place or places at which the retail sales are consummated for the purpose of the sales tax imposed by this Article shall be determined by the provisions of state law and by rules and regulations promulgated by the State Department of Revenue. (Ord. 272 §3, 1977; Ord. 538 §1, 1999)