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City Government

 

4. Accommodations Tax

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7/12

CHAPTER 4

ACCOMMODATIONS TAX

4-4-1: DEFINITIONS
4-4-2: TAX ON ACCOMMODATIONS; COLLECTION
4-4-3: EXEMPT TRANSACTIONS
4-4-4: ADMINISTRATION

4-4-1:  DEFINITIONS:  (2032 3371 3544)  The following words, terms and phrases, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:  

“Charitable Organization,” for purposes of this Chapter, shall include any definition of “charitable organization” included in other chapters of this Title.

“Gross Sales” shall mean the total amount received in money, credit, property or other consideration valued in money for all rooms or accommodations.

“Price” shall mean the aggregate value in money or any thing or things paid or delivered or promised to be paid or delivered for rooms or accommodations.

“Purchase” or “Sale” shall mean the acquisition or disposition for a price of the right to use rooms or accommodations.

“Return,” for purposes of this Chapter, shall include any definition of "return" in other chapters of this Title.

“Room” or “Accommodation” shall mean a regular sleeping room or unit, a meeting room, display room, banquet room or other special room for which a charge is made.

“Tax” shall mean the accommodation tax imposed by this Chapter.

“Vendor” shall mean a motel, hotel, apartment hotel, lodging house, guest house, guest ranch, or any other place that provides sleeping rooms or facilities offering rooms and accommodations for a consideration.

4-4-2:  TAX ON ACCOMMODATIONS; COLLECTION:   (2032 3544 3633)

(A) TAX ON ACCOMMODATIONS: For transactions consummated on or after January 1, 1991, at 12:01 A.M., there is hereby levied a tax or excise of seven percent (7%) on the purchase price paid by any person or charged by any vendor on the lease, rental or other transaction of furnishing rooms or accommodations to any person who, for a consideration, uses, possesses, or has the right to use or possess, any room or rooms or other accommodations.

(B) The tax specified in this Section is imposed upon the purchaser.  Every vendor shall collect the tax and remit it to the City.

(C) The tax specified in this Section shall be in addition to all other taxes imposed by law.

4-4-3:  EXEMPT TRANSACTIONS:   (2032 2165 3544)  The following transactions shall be exempt from the accommodations tax imposed under Section 4-4-2, W.M.C.:  

(A) All sales made directly to charitable organizations in the conduct of their regular religious, charitable and eleemosynary functions and activities, provided that such sales are paid for directly to the seller by draft or warrant drawn on the funds of the exempt organization.

(B) All direct sales to the United States of America, to the State of Colorado, its departments, institutions, or political subdivisions that are acting in their governmental capacity, and to all sales to the City or its departments, provided that such sales are supported by requisition on official government purchase orders and paid for directly to the seller by draft or warrant drawn on the funds of that governmental entity.

(C) All sales to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motel, guest house, guest ranch, or any other place that provides sleeping rooms or facilities, and who enters into or has entered into a written agreement and has subsequently paid for occupancy of a room or rooms or accommodations for a period of at least thirty (30) consecutive days.

(D) All sales that the City is prohibited from taxing under the Constitution or laws of the United States, or the State of Colorado. 

4-4-4:  ADMINISTRATION:  (2032)  This Chapter shall be administered in accordance with Chapter 1 of this Title.

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