18.1.4.040 Imposition of Gross Receipts Tax and Incidence of Tax.

(a) A tax is imposed on any person engaging in business within Pueblo lands.

(1) To prevent the evasion of the gross receipts tax and to aid in its administration, it is presumed that all receipts of a person engaging in business within Pueblo lands are subject to the Gross Receipts Tax, unless specifically exempted from the tax.

(b) The incidence of the gross receipts tax imposed under this Chapter shall be on the person engaging in the business within Pueblo lands.