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Board Meeting 02/16/1984
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Board Meeting 02/16/1984
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11/25/2014 11:36:37 AM
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Board Meetings
Board Meeting Date
2/16/1984
Description
Minutes, Agenda, Memorandums February 16, 1984
Board Meetings - Doc Type
Meeting
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1 -WA4ER TS` <br /> 2 SECTION 3. 29-2-108 (1) and (3), Colorado Revised <br /> 3 Statutes, 1977 Repl . Vol. , as amended, are amended to read: <br /> 4 29-2-108. Limitation on amount. (1) In no case shall <br /> 5 the total sales tax or total use tax imposed by the state of <br /> 6 Colorado, any county, and any city or town in any locality in <br /> 7 the state of Colorado exceed seven AND ONE-EIGHTH percent; <br /> 8 except that this limitation shall not preclude a county sales <br /> 9 tax or use tax at a rate not to exceed one percent. <br /> 10 (3) The additional one-tenth of one percent tax imposed <br /> 11 by article 26. 1 of title 39, C. R.S. , shall be exempt from the <br /> 12 seven AND ONE-EIGHTH percent limitation imposed by subsection <br /> 13 (1) of this section and from the seven and one-half percent <br /> 14 limitation imposed by subsection (2) of this section. <br /> 4 15 SECTION 4. 39-26-106 (1) (a) , Colorado Revised Statutes, <br /> 16 1982 Repl . Vol . , as amended, is amended to read: <br /> 17 39-26-106. Schedule of sales tax. (1) (a) There is <br /> 18 imposed upon all sales of commodities and services specified <br /> 19 in section 39-26-104 a tax at the rate of three AND ONE-EIGHTH <br /> 20 percent of the amount of the sale, to be computed in <br /> 21 accordance with schedules or systems approved by the executive <br /> 22 director of the department of revenue. Said schedules or <br /> 23 'systems shall be designed so that no such tax is charged on <br /> 24 any sale of seventeen cents or less. <br /> 25 SECTION 5. Part 1 of article 26 of title 39, Colorado <br /> 26 Revised Statutes, 1982 Repl . Vol. , as amended, is amended BY <br /> • -4- <br /> 1333 <br />
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