The collection, administration and enforcement of the Town sales tax adopted by this chapter shall be performed by the State Department of Revenue in the same manner as the collection, administration and enforcement of the state sales tax. The provisions of Article 26 of Title 39, C.R.S., as amended, and any amendments thereto, heretofore or hereafter enacted, shall govern the collection, administration and enforcement of sales taxes authorized by this chapter. (Ord. 117 §4, 1977)