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III. Imposition of Use Tax. There is hereby imposed a County-Wide one-quarter of one percent (0.25%) use tax in accordance
with the provisions of Article 2, Title 29, C.R.S., for the privilege of using or consuming in Arapahoe County any construction
and building materials purchased at retail and for the privilege of storing, using, or consuming in Arapahoe County any motor
and other vehicles, purchased at retail on which registration is required, effective throughout the incorporated and unincorporated
portions of Arapahoe County, subject to the following terms and conditions:
A. Exemptions from the Use Tax.
1. Storage, use, or consumption of any tangible personal property the sale of which is subject to a retail sales tax imposed
by Arapahoe County.
2. Storage, use or consumption of any tangible personal property purchased for resale in Arapahoe County either in its original
form or as an ingredient of a manufactured or compounded product, in the regular course of a business.
3. Storage, use or consumption of tangible personal property brought into Arapahoe County by a nonresident thereof for his
own storage, use, or consumption while temporarily within the County; however, this exemption does not apply to the storage,
use, or consumption of tangible personal property brought into this State by a nonresident to be used in the conduct of a
business in this State.
4. Storage, use, or consumption of tangible personal property by the United States government, or the State of Colorado, or
its institutions, or its political subdivisions in their governmental capacities only or by religious or charitable corporations
in the conduct of their regular religious or charitable functions.
5. Storage, use, or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding
for profit, or the use of any article, substance, or commodity, which tangible personal property enters into the processing
of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished and
the container, label, or the furnished shipping case thereof.
6. Storage, use, or consumption of any article of tangible personal property, the sale or use of which has already been subjected
to a legally imposed sale or use tax of another statutory or home rule county equal to or in excess of that imposed by Arapahoe
County. A credit shall be granted against the use tax imposed by Arapahoe County with respect to a person's storage, use,
or consumption in Arapahoe County of tangible personal property purchased in another statutory or home rule county. The amount
of the credit shall be equal to the tax paid by the person by reason of the imposition of a sales or use tax of the other
statutory or home rule county on the purchase or use of the property. The amount of the credit shall not exceed the tax imposed
by this proposal.
7. Storage, use, or consumption of tangible personal property and household effects acquired outside of Arapahoe County and
brought into it by a non-resident acquiring residency.
8. Storage or use of a motor vehicle if the owner is or was, at the time of purchase, a non-resident of Arapahoe County and
he purchased the vehicle outside of Arapahoe County for use outside of Arapahoe County and actually so used it for a substantial
and primary purpose for which it was acquired and he registered, titled, and licensed said motor vehicle outside of Arapahoe
County.
9. Storage, use, or consumption of any construction and building materials and motor and other vehicles on which registration
is required if a written contract for the purchase thereof was entered into prior to the effective date of this use tax resolution.
10. Storage, use, or consumption of any construction and building materials required or made necessary in the performance
of any construction contract bid, let, or entered into any time prior to the effective date of the use tax imposed hereunder.
B. The use tax imposed hereunder shall be applicable to every motor vehicle for which registration is required by the laws
of the State of Colorado, and no registration shall be made of any motor or other vehicle for which registration is required,
and no certificate of title shall be issued for such vehicle by the Department of Revenue or its authorized agents until any
tax due upon the use, storage, or consumption thereof pursuant to this Resolution has been paid.
C. Collection, Administration, and Enforcement. Except as provided by Section 39-26-209, C.R.S., the use tax imposed hereunder
shal1 be collected, enforced and administered by Arapahoe County, consistent with Arapahoe County's guidelines, policies and
procedures, which exist or may hereafter be promulgated not inconsistent with this Resolution. The use tax on construction
and building materials shall be collected by the County's Building Division of the Development Services & Infrastructure Management
Department, by each municipality or, as may be otherwise provided by intergovernmental agreement, based upon an estimate of
building and construction materials costs submitted by the owner or contractor at the time a building permit application is
made. All use tax collected on construction and building materials pursuant to this Resolution shall be distributed to Arapahoe
County. All use tax collected on motor or other vehicles pursuant to this Resolution shall be distributed to Arapahoe County.
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