(1)Each unit of government hospital
care provider, upon the affirmative action of its governing body, shall have the
authority to levy and collect a sales tax as follows:
(a)Upon the approval of the eligible electors of the unit of government
hospital care provider's taxing area at an election held in accordance with section
20 of article X of the state constitution and this article, the unit of government
hospital care provider may levy a uniform sales tax throughout its entire taxing area
upon every transaction or other incident with respect to which a sales tax is levied
by the state pursuant to the provisions of article 26 of title 39, C.R.S.
(b)A sales tax imposed pursuant to paragraph (a) of this subsection (1) shall
not be levied on:
(I)The sale of tangible personal p
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(1) Each unit of government hospital
care provider, upon the affirmative action of its governing body, shall have the
authority to levy and collect a sales tax as follows:
(a) Upon the approval of the eligible electors of the unit of government
hospital care provider's taxing area at an election held in accordance with section
20 of article X of the state constitution and this article, the unit of government
hospital care provider may levy a uniform sales tax throughout its entire taxing area
upon every transaction or other incident with respect to which a sales tax is levied
by the state pursuant to the provisions of article 26 of title 39, C.R.S.
(b) A sales tax imposed pursuant to paragraph (a) of this subsection (1) shall
not be levied on:
(I) The sale of tangible personal property delivered by a retailer or a retailer's
agent or to a common carrier for delivery to a destination outside the taxing area; or
(II) The sale of tangible personal property on which a specific ownership tax
has been paid or is payable when such sale meets the following conditions:
(A) The purchaser does not reside in the taxing area or the purchaser's
principal place of business is outside the taxing area; and
(B) The personal property is registered or required to be registered outside
the taxing area under the laws of this state.
(c) The sales tax imposed pursuant to paragraph (a) of this subsection (1)
shall be in addition to any other sales or use tax imposed pursuant to law.
(2) (a) The collection, administration, and enforcement of a sales tax imposed
pursuant to subsection (1) of this section shall be performed by the executive
director of the department of revenue in the same manner as that for the collection,
administration, and enforcement of the state sales tax imposed pursuant to article
26 of title 39, C.R.S., including, without limitation, the retention by a vendor of the
percentage of the amount remitted to cover the vendor's expense in the collection
and remittance of the sales tax as provided in section 39-26-105, C.R.S. The
executive director of the department of revenue shall make monthly distributions of
sales tax collections to the unit of government hospital care provider. The unit of
government hospital care provider shall pay the net incremental cost incurred by
the department of revenue in the administration and collection of the sales tax.
(b) (I) A qualified purchaser may provide a direct payment permit number
issued pursuant to section 39-26-103.5, C.R.S., to a vendor or retailer that is liable
and responsible for collecting and remitting any sales tax levied on a sale made to
the qualified purchaser pursuant to the provisions of this article. A vendor or
retailer that has received a direct payment permit number in good faith from a
qualified purchaser shall not be liable or responsible for collection and remittance
of any sales tax imposed on the sale that is paid for directly from the qualified
purchasers' funds and not the personal funds of any individual.
(II) A qualified purchaser that provides a direct payment permit number to a
vendor or retailer shall be liable and responsible for the amount of sales tax levied
on a sale made to the qualified purchaser pursuant to the provisions of this article
in the same manner as liability would be imposed on a qualified purchaser for state
sales tax pursuant to section 39-26-105 (3), C.R.S.
(3) A sales tax shall not be levied by a unit of government hospital care
provider without first complying with this section and section 25-42-106.