Technically
The amount needed to get a general business license in Aurora.
What is $45.00?
A tax on any fee paid or charged to gain entry.
What is admission tax?
A Notice of Assessment.
What is the first paper notice in the collection process?
The legal connection requiring a business to collect and remit sales tax.
What is nexus for tax purposes?
8.5%
What is the sales tax rate for transactions in Adams County, Aurora?
Tax for the privilege of using, storing, distributing or consuming in the city where sales tax had not already been paid.
What is Use tax?
Guide to help a caller whose credit was written off for being too old.
What is the Statute of Limitations guide?
past due balance, collection case and an outgoing contact.
What are three elements defining a collection?
Original cause of nexus for taxation.
What are brick and mortar businesses?
The code section on definitions.
What is section 31?
Bowling alleys and pool halls are subject to this.
What is sales tax on recreation services?
All the other guides have a similar format and structure except this one.
What is the Regulation Concerning the Taxation of Food?
What is a certificate of sale?
Maintains one or more employees in Aurora, maintains a building in the City, or makes one or more delivery into the Aurora in a 12 month period.
What are examples of doing business in Aurora?
The next business day.
When is sales tax due if the 20th is a holiday or weekend?
Replaces a body part, is designed for a particular patient, and is prescribed by a doctor.
What is a prosthetic device?
The tax guide for a caller interested in selling at a comicon event.
What is the Temporary Vendors guide?
The owner of the asset has a lease only contract which specifically identifies the item(s) leased, and notice of the agreement was found at the County or State.
What is an asset exempt from Aurora's lien?
This US Supreme court case expanded nexus to include interstate sales.
What is South Dakota v Wayfair?
Aurora Code reference to a "Letter of Commitment".
What is Sec. 130-63(c)
This candy isn't a candy for sales tax purposes.
What is a Twix? (or any other candy with flour)
According to this guide, "Retailers providing linens, diapers, uniforms, floor mats, and other textiles, along with the service of laundering soiled linens, must obtain an Aurora Business License and collect sales tax on the total charges to the customer."
What is the guide on Linen Rental & Service
The Code section allowing a distraint, even if a notice of lien has not yet been posted.
This US Supreme court case required "substantial nexus" through a physical presence before taxation.
What is Quill v North Dakota?