This following Rules and Regulations are prepared and published for the information of the general public and all persons in business pursuits who would be required to make payment of Sales Tax or Use Tax under provisions of the City of Fort Collins Sales and Use Tax Code, as well as for the guidance of the City employees whose responsibility it is to collect the taxes imposed by the Tax Code and the enforcement thereof. The following are only a GUIDE, and should not to be used in any case of law. Please refer to the City of Fort Collins Municipal Code on Taxation for any references to your particular business operation for the official laws imposed by the City.
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