HomeMy WebLinkAboutOrdinance 1614CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER WOODEN
COUNCIL BILL NO. 01
ORDINANCE NO. 1614
Series 2017
TITLE: AN ORDINANCE AMENDING SECTIONS 22-56 AND 22-66 OF THE
WHEAT RIDGE CODE OF LAWS TO CODIFY AN INCREASE IN THE
CITY'S SALES AND USE TAX PURSUANT TO VOTER APPROVAL
GRANTED ON NOVEMBER 8, 2016
WHEREAS, the City of Wheat Ridge is a home rule municipality having all
powers conferred by Article XX of the Colorado Constitution; and
WHEREAS, the Council has exercised these powers by the adoption of Chapter
22 of the Wheat Ridge Code of Laws concerning taxation; and
WHEREAS, the Council also has authority pursuant to the Colorado Constitution
and the City's home rule charter at Section 6.3 to refer questions to the electorate of the
City; and
WHEREAS, in the exercise of this authority, the City referred ballot issue 2E to
the Wheat Ridge electorate at the November 8, 2016 general election; and
WHEREAS, at said election, ballot question 2E was approved, authorizing the
City of Wheat Ridge debt to be increased by up to $33,000,000 with a repayment cost
of less than $38,500,000 and Wheat Ridge taxes be increased up to $3,700,000
annually in the first fiscal year by increasing the rate of sales and use tax by one-half
cent per dollar, with the proceeds of such tax increase to be used for specified purposes
as set forth in the ballot question; and
WHEREAS, Ballot Question 2E provided that said sales and use tax increase, if
approved, was to be effective for all transactions subsequent to December 31, 2016
WHEREAS, in order to codify the approval granted by the voters, the City
Council wishes to amend section 22-56 (sales tax) and section 22--66 (use tax) of the
Wheat Ridge Code of Laws in order to provide for collection by the City of such taxes as
of January 1, 2017, all as authorized by the approval of ballot question 2E on November
8, 2016.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. Section 22-56(a) of the Wheat Ridge Code of Laws is amended
to read as follows:
Sec. 22-56. -Schedule.
(a) There is hereby imposed a sales tax on all sales and services not
specifically exempted in sections 22-56 or 22-58, in the amount of three
AND ONE-HALF (3.5) percent of the purchase price. The City considers
each and every sale within the City to be taxable, unless the same is
specifically exempted by this chapter. In order to avoid fractions of pennies,
the following brackets shall be applicable to all taxable transactions:
(1) On sales amounting to less than nineteen cents ($0.19), no tax;
(2) On sales amounting to nineteen cents ($0.19) to and including fifty-one
cents ($0.51) a tax of one cent ($0.01);
(3) On sales amounting to fifty-two cents ($0.52) to and including eighty-
four cents ($0.84) a tax of two cents ($0.02);
(4) On sales amounting to eight-five cents ($0.85) to and including one
dollar ($1 .00) a tax of three AND ONE-HALF cents ($0.035);
(5) On sales in excess of one dollar ($1.00), the tax shall be three AND
ONE-HALF cents ($0.035) on each full dollar of the sales price, plus
the tax shown on the above schedule for the applicable fractional part
of a dollar of each such sale price.
Section 2. Section 22-66(a) of the Wheat Ridge Code of Laws is amended
to read as follows:
Sec. 22-66. -Property subject to tax.
(a) General intent; filing of return required. It is hereby declared to be the
legislative purpose and intent of the city council that for the purposes of this
article every person who, on and after the effective date of this chapter,
stores, uses, distributes, consumes or receives a grant of a license to use
within the city any article of tangible personal property purchased at retail,
and not stored or distributed in the normal function of wholesaling, is
exercising a taxable privilege and shall be taxed therefor in the amount of
three AND ONE-HALF (3.5) percent of the purchase price. It is hereby
declared that every resident of the city or any person doing business within
the city who purchases, leases or receives a grant of a license to use
tangible personal property for use, storage or consumption within the city
from sources outside the city and taxable hereunder, and who has not paid
the city sales tax imposed by this chapter, shall make an application, file a
return, and pay the tax to the city. The use, storage or consumption of
tangible personal property includes, for the purpose of this chapter,
materials, commodities and items of tangible personal property affixed to, or
made a part of, facilities and structures on real property owned or leased
within the city.
Section 3. Severability, Conflictin g Ordinances Repealed. If any section,
subsection or clause of this Ordinance shall be deemed to be unconstitutional or
otherwise invalid, the validity of the remaining sections, subsections and clauses shall
not be affected thereby. All other ordinances or parts of ordinances in conflict with the
provisions of this Ordinance are hereby repealed.
Section 4. Effective Date. This Ordinance shall take effect upon adoption at
second reading, as permitted by Section 5.11 of the Charter.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8 to 0 on
this 13TH day of February, 2017, ordered published in full in a newspaper of general
circulation in the City of Wheat Ridge, and Public Hearing and consideration on final
passage set for February 27, 2017 at 7:00 p.m., in the Council Chambers, 7500 West
29th Avenue, Wheat Ridge, Colorado.
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of _8_ to _o, this 27th day of FP.bruarv ., 2017.
SIGNED by the Mayor on this 27th day of February , 2017.
ATTEST:
First Publication: February 16, 2017
Second Publication: March 2, 2017
Wheat Ridge Transcript
Effective Date: February 27, 2017
Published:
~ Gerald E. Dahl, City Attorney
Wheat Ridge Transcript and www.ci.wheatridge.co.us