Sec. 130-89. Maps and location guides; electronic database.
(a) Maps and location guides. The city shall make available to any requesting retailer a map or other location guide showing the boundaries of the City. The requesting retailer may rely on the map or other location guide and any update thereof available to such retailer in determining whether to collect the tax imposed by this article. No penalty shall be imposed or action for deficiency maintained if the requesting retailer in good faith complies with the most recent map or other location guide available to such retailer.
(b) Electronic database.
(1) Any retailer that collects and remits tax to the finance director as provided in this article may use an electronic database of state addresses that is certified by the state department of revenue pursuant to C.R.S. § 39-26-105.3 to determine the jurisdictions to which tax is owed.
(2) Any retailer that uses the data contained in an electronic database certified by the state department of revenue pursuant to C.R.S. § 39-26-105.3 to determine the jurisdictions to which tax is owed shall be held harmless for any tax, penalty, or interest owed the city that otherwise would be due solely as a result of an error in the electronic database, provided that the retailer demonstrates that it used the most current information available in such electronic database on the date that the sale occurred. Each retailer shall keep and preserve such records as prescribed by the finance director to demonstrate that it used the most current information available in the electronic database on the date that the sale occurred. Notwithstanding the above, if the error in collecting and remitting is a result of a deceptive representation, a false representation, or fraud, the provisions of this subsection (b)(2) shall not apply. (Ord. No. 2017-13, § 17, 4-3-2017; Ord. No. 2008-12, § 1, 3-3-2008)