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The finance director is hereby authorized to implement intergovernmental agreements related to the administration of the sales and use tax code. In the absence of such an agreement, the city will not recognize or authorize the collection of sales tax on a transaction that is subject to the collection of city sales tax pursuant to section 130-156 of this Code by any other governmental entity with the exception of the department of revenue of the State of Colorado. (Ord. No. 2015-42, § 1, 10-12-2015)