Audit & Investigation Powers
If an auditee cannot produce clean books, the tax administrator can legally establish liability through this method.
What is using generally acceptable accounting principles, including making estimates?
This primary distinction determines whether a container qualifies as tax-exempt commercial packaging rather than taxable shipping material.
Does it become part of the finished product to the purchaser?
Upon an explicit refusal to file, the city will calculate debt obligations using this regulatory process.
What is an estimate of taxes?
The Aurora City Code considers files, downloads, and virtual goods under this physical tax definition.
What is tangible personal property?
Residential and commercial leasing charges escape city lodger's tax only if the tenant's contract matches this minimum length.
What is at least 30 consecutive days?
When records are too voluminous for a full review, the code authorizes auditors to use this targeted evaluation strategy.
What is a test-period audit (or appropriate sampling techniques)?
These shipping essentials—including stretch wrap, boxes, and pallets used exclusively to transport cargo—are classified as this type of item.
What are taxable commercial shipping materials?
The city can execute this immediate legal freeze and demand if the finance director finds that a collection delay will cause tax revenue loss.
What is a jeopardy assessment?
This common form of software use does not require ownership to be fully subject to local sales tax.
What is Software as a Service (SaaS)?
When an entire apartment complex changes hands, tax is due on the asset value portion assigned to these interior fixtures.
What is tangible personal property?
This is the standard statutory duration of time taxpayers must retain invoices, books, and sales journals for audit inspection.
What is three years?
The tax status of commercial packaging if it is designed to be returned to the vendor for multiple iterations of reuse.
What is taxable?
This local municipal lien takes absolute precedence on all real and personal property used by a business, with this single exception.
What is the State of Colorado sales and use tax lien?
This delivery channel—encompassing streaming video, e-books, and mp3 files—does not alter the taxability of a commodity.
What are online channels (or electronic download/streaming)?
To establish tax values when a commercial facility is sold via a single "package deal," the city utilizes whichever of these two asset benchmarks is greater.
What are fair market value and book value?
Under Section 86-42, named city officials, building inspectors, and tax administrators must be permitted completely open access to these physical spaces at any time they are occupied or open for business.
What are the licensed premise?
Packaging materials are fully taxable when sold to this sector of commerce because they do not sell a physical finished product.
What are service-performing businesses (e.g., dry cleaners, storage, moving companies)?
To legally shield an innocent owner's leased equipment from a tenant's city tax lien, this must occur within ten days of execution.
What is recording the lease with the county or filing a memorandum with the State Department of Revenue?
Web advertising is locally taxable if it matches this criteria regarding its real-world, analog counterparts.
What is being taxable in its non-digital/printed form?
Including this element on a Notice of Lien allows the home businesses debt to be found during searches by real estate companies during a sale of the property.
What is the real property owner’s name?
To enforce a taxpayer's attendance or records production during a local inquiry, the finance director can apply to a municipal judge for this specific legal action.
What is an attachment for contempt?
A manufacturer of electronics must pay tax on pallets and shrink wrap but can purchase these product-housing elements tax-free.
What are product boxes (or commercial packaging materials)?
If a customer defaults on an installment deal, this legal interest blocks the business from claiming any bad debt tax deduction.
What is a secured interest (or conditional sales contract)?
This category of modern media transmission—including programs broadcast over over-the-air television and radio—remains completely non-taxable.
What is broadcast advertising?
On-premises equipment rentals (like coin-operated laundry machines) bypass sales tax collections ONLY if this requirement is met initially.
What is paying sales or use tax on the original purchase of the equipment?