§ 54-117. Exempt transactions.

(a)

The governments of the United States and State of Colorado and Colorado municipalities, counties and school districts are exempt from the duty to collect or pay the admissions tax when conducting their regular governmental or educational capacities and where the entire proceeds of any admissions fee is devoted to the entities' governmental or educational functions and where prior to holding such event or attending any event or facility such entity has demonstrated proof of exemption to the satisfaction of the finance director. In addition, exemption from payment of the admissions tax requires that the entity pay its obligation in full directly to the licensee by a credit or purchase card or a draft or warrant in the name of the entity.

(b)

Religious and charitable entities are exempt from the duty to collect or pay the admissions tax when conducting their regular religious and charitable duties and where the entire net proceeds of any admissions fee is devoted to the entities religious or charitable purposes, and where prior to holding such event or attending any event or facility such entity has demonstrated proof of exemption to the satisfaction of the finance director. In addition, exemption from payment of the admissions tax requires that the entity pay its obligation in full directly to the licensee by a credit or purchase card, draft or warrant in the name of the entity.

(c)

Any person who refunds an entire admissions fee, including the admissions tax, for any reason, either before or after the event or entry into the facility is exempt from the duty to collect the admissions tax.

(d)

Any person who provides free "passes," complimentary admission tickets or promotional tickets without receipt of financial payment or otherwise fails to charge admission to any event or facility open to the public, is exempt from the duty to collect the admissions tax but if such person imposes a reduced admissions fee for any such "pass," complimentary, promotional or other such admission, the admissions tax imposed by this article applies to the actual amount of such reduced admissions fee.

(e)

Any admissions fee paid to gain entry into any facility owned by the city or any event sponsored or conducted by the city is exempt from the admissions tax.

(Ord. No. 10-03, § 1, 2-2-2010)