§ 4.04.310. Automotive vehicles—Use tax payment.

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Any person who purchases any automotive vehicles, whether new or used, outside the corporate limits of the city for use within this city, shall immediately, and prior to registering and obtaining a license therefor, make a return showing such transaction to the director of finance and thereupon pay to him the use tax applicable thereto as provided for in section 4.04.280, and failure so to do shall constitute a violation of this section. All such automotive vehicles purchased outside the corporate limits of the city for use in this city shall be registered with the County Clerk and Recorder of Boulder or Weld County and any person who registers any such automotive vehicles in any other county in this state or elsewhere shall be in violation of this section, and any such registration shall constitute prima facie evidence of an attempt to evade payment of such tax.

(Code 1981, § 2-4-21(A); Code 1993, § 4.04.310; Ord. No. O-91-60, § 18)

                    
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