In accordance with § 29-2-105, C.R.S., as amended, there is hereby imposed a tax on the sale of tangible personal property at retail and the furnishing of services. Said tax shall be levied and collected on the same tangible personal property and services taxable pursuant to the Colorado sales tax, § 39-26-104, C.R.S., as amended, and subject to the same exemptions as those specified in § 39-26-704, C.R.S., as amended. (Ord. 117 §1, 1977; Amended Ord. 191 §2, 1982; Amended Ord. 705 §27, 2016)