HomeMy WebLinkAboutOrdinance 1620TITLE:
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER URBAN
Council Bill No. 07
Ordinance No. l'"020
Series of 2017
AN ORDINANCE AMENDING VARIOUS PROVISIONS OF ARTICLE I OF
CHAPTER 22 OF THE WHEAT RIDGE CODE OF LAWS, CONCERNING CITY
SALES AND USE TAX, AND SECTION 11-68 OF THE WHEAT RIDGE CODE
OF LAWS, CONCERNING PRORATION OF THE ANNUAL LIQUOR LICENSE
OCCUPATION TAX
WHEREAS, the City of Wheat Ridge, Colorado (the "City"), is a Colorado home rule
municipality, duly organized and existing pursuant to Section 6 of Article XX of the Colorado
Constitution; and
WHEREAS, pursuant to its home rule authority, C.R.S. § 29-2-101, et seq., and C.R.S. §
31-15-501(1)(c), the City, acting through its City Council (the "Council"), is authorized to administer
and enforce local sales, use and occupation taxes; and
WHEREAS, pursuant to this authority, the Council previously adopted Article I of Chapter
22 of the Wheat Ridge Code of Laws ("Code"), which governs City sales and use tax, and Division
2 of Article Ill of Chapter 11 of the Code, concerning an annual liquor license occupation tax; and
WHEREAS, City Staff has recommended certain changes to various provisions of Article I
of Chapter 22, to clarify language, delete obsolete provisions, increase internal consistency,
comply with state law and render said Chapter easier to understand and administer; and
WHEREAS, Staff has further recommended amending Section 11-68 of the Code to
authorize the proration of the annual liquor license occupation tax in the interests of fairness; and
WHEREAS, Staff has further recommended that the City adopt the applicable standardized
tax code definitions promulgated by the Colorado Municipal League, both to offer City taxpayers
the benefit of encountering standard definitions throughout Colorado and to protect the City 's
existing tax base against an alternative state legislative effort to mandate uniform definitions that
may weaken City tax revenues; and
WHEREAS, the Council finds and determines that none of the Code amendments
contained herein constitute a tax policy change that would directly cause a net tax revenue gain to
the City; and
WHEREAS, the Council therefore finds that the Code amendments contained herein may
be accomplished by ordinance, without prior voter-approval, pursuant to Section 20 of Article X of
the Colorado Constitution ("TABOR"); and
WHEREAS, the Council further finds that amending various provisions of the Code
concerning taxation to adopt standardized definitions, clarify language, delete obsolete provisions,
increase internal consistency, comply with state law, promote fairness and facilitate administration
of the Code would promote the welfare of all City residents and businesses; and
WHEREAS, the Council therefore wishes to amend various provisions of Article I of
Chapter 22 of the Code and Code Section 11-68, as set forth herein.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WHEAT RIDGE, COLORADO:
Section 1. Section 22-21 of the Code, concerning definitions for purposes of Chapter 22,
is hereby amended as follows:
Section 22-21. Definitions and usage.
(a) Terms defined. As used in this chapter, the following words and phrases shall have
the following meanings:
Aooess serliees : The services furnished by a local e*change company to its
customeFS who provide telecommunications services which allo'# thern to provide such
teleoomrnunioations servioes.
Admission charge : Any charge for the right or privilege to gain entrance to any
place, event, performance or scheduled activity held within the city; and every person,
business, corporation or association, whether owner, lessee, operator or sublessee,
who or which charges or causes to be charged admission as defined herein shall be
responsible for the collection of the tax imposed by this article. This tax is defined as
an admissions tax.
Agricultural producer: A person regularly engaged in the business of using land
for the production of commercial crops or commercial livestock. The term includes
farmers, market gardeners, commercial fruit growers, livestock breeders, dairymen,
poultrymen, and other persons similarly engaged, but does not include a person who
breeds or markets animals, birds, or fish for domestic pets nor a person who cultivates,
grows, or harvests plants or plant products exclusively for that person's own
consumption or casual sale.
Alarm and security systems services and/or sales : The entire service charge or
purchase price including freight for any alarm or security system. This charge or price
includes, but is not limited to, compensation paid for monitoring, maintenance, rental,
lease, material, equipment or installation of alarm or security systems.
Amusement or entertainment event : Any event where a person pays to gain
admission to any place in the city that is open to the public, or to gain access to a
performance, stage show, play, concert, or to a sporting or recreation event, or to a
motion picture, or to the use of lanes and pinsetters for bowling balls in a bowling alley
or a game of regular or miniature golf, and other activities as defined by the treasurer
and promulgated in the city's regulations.
Auction : Any sale where tangible personal property is sold by an auctioneer who
is either the agent for the owner of such property or is in fact the owner thereof.
Auction or estate liquidation sale : Any sale conducted or transacted at a
permanent place of business operated by an auctioneer or estate liquidator, or a sale
conducted or transacted at any location where tangible personal property is sold by an
auctioneer or estate liquidator or any such individual or business acting either as agent
for the owner of such tangible personal property or is in fact the owner thereof.
Automotive vehicle or motor v-e/:ltele : Any vehicle or device in, upon or by which
any person or property is or may be transported or drawn upon a public highway, or
any device used or designed for aviation or flight in the air. "Automotive vehicle"
includes, but is not limited to, motor vehicles, trailers, semi-trailers or mobile homes.
"Automotive vehicles" shall not include devices moved by human power or used
exclusively upon stationary rails or tracks.
Bowling alley operator: Any person, whether owner, operator, lessee or any other
person, who charges or causes to be charged admission to a bowling alley or fees for
the utilization, lease or rental of bowling alleys and pinsetters for bowling balls in a
bowling alley open to the public, including charges for bowling by the line.
Business : All activities engaged in or caused to be engaged in with the object of
gain, benefit or advantage, directly or indirectly.
Capital lease: A lease with characteristics of a purchase, as defined by generally
accepted accounting principles. The intent of the vendor evidenced by the treatment of
the lease in the vendor's financial statements, past course of dealings and usage of
trade will also be considered as a basis of classifying a lease as capital in nature.
CARRIER ACCESS SERVICES : THE SERVICES FURNISHED BY A LOCAL
EXCHANGE COMPANY TO ITS CUSTOMERS WHO PROVIDE
TELECOMMUNICATIONS SERVICES WHICH ALLOW THEM TO PROVIDE SUCH
TELECOMMUNICATIONS SERVICES.
Carrier access seNices sale : Any charge by local telephone exchange companies
to providers of interchange telecommunications services for use in providing their
interchange telecommunications services.
Charitable or RfJRfHtJfit organization : AAy eAtity orgaAized aAd operated
m<ol1:1sively for religio1:1s, oharitable, soieAtifio, testiAg for p1:1blio safety, litOFary or
ed1:1oati0Aal p1:1rposes; or to foster AatioAal or iAtematioAal aFAate1:1r sports oompetitioA
(b1:1t ORiy if AO part of its aoti·1ities iA'IOl'le the pro'lisioA of athletio faoilities or eq1:1ipFAeAt);
or for the pre'leAtioA of ornelty to ohildreA or aAiFAals, AO part of the Aet eamiAg of whioh
iA1:1res to the beAefit of aAy pri'late shareholder or iAdi'lid1:1al, AO s1:1bstaAtial part of the
aotivities of whioh is oarryiAg OR propagaAda, or otherwise atteFAptiAg. to iAfl1:JeAoe
legislatioA, aAd whioh does Rot partioipate iA, or iAterveAe iA (iAol1:JdiAg the p1:1blishiAg
or distrib1:JtiAg of stateFAeAts), aAy politioal oampaigA OR behalf of aAy oaAdidate for
p1:1blio o#ioe. F'or p1:1rposes of this ohapter, aA eAtity's stat1:1s as mmFApt froFA federal
aAdlor state iAoome ta*es is iA AO way a ooAtrolliAg faster iA the oity's deterFAiAatioA of
aA eAtity's "oharitable" or "AoAprofit" stat1:1s ANY ENTITY WHICH: (1) HAS BEEN
CERTIFIED AS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF
THE INTERNAL REVENUE CODE, AND (2) IS AN ORGANIZATION WHICH
EXCLUSIVELY, AND IN A MANNER CONSISTENT WITH EXISTING LAWS AND FOR
THE BENEFIT OF AN INDEFINITE NUMBER OF PERSONS OR ANIMALS, FREELY
AND VOLUNTARILY MINISTERS TO THE PHYSICAL, MENTAL, OR SPIRITUAL
NEEDS OF PERSONS OR ANIMALS, AND THEREBY LESSENS THE BURDEN OF
GOVERNMENT.
City: The MUNICIPALITY OF THE City of Wheat Ridge, Colorado.
City Code : The Code of Laws of the City of Wheat Ridge, Colorado.
COINS : MONETIZED BULLION OR OTHER FORMS OF MONEY
MANUFACTURED FROM GOLD, SILVER, PLATINUM, PALLADIUM OR OTHER
SUCH METALS NOW, IN THE FUTURE OR HERETOFORE DESIGNATED AS A
MEDIUM OF EXCHANGE UNDER THE LAWS OF THIS STATE, THE UNITED
STATES OR ANY FOREIGN NATION.
COIN OPERATED DEVICE : ANY DEVICE OPERATED BY COINS OR
CURRENCY OR ANY SUBSTITUTE THEREFOR.
COMMERCIAL PACKAGING MATERIALS: CONTAINERS, LABELS, AND/OR
CASES, THAT BECOME PART OF THE FINISHED PRODUCT TO THE
PURCHASER, USED BY OR SOLD TO A PERSON ENGAGED IN
MANUFACTURING, COMPOUNDING, WHOLESALING, JOBBING, RETAILING,
PACKAGING, DISTRIBUTING OR BOTTLING FOR SALE, PROFIT OR USE, AND IS
NOT RETURNABLE TO SAID PERSON FOR REUSE. COMMERCIAL PACKAGING
MATERIALS DOES NOT INCLUDE COMMERCIAL SHIPPING MATERIALS.
COMMERCIAL SHIPPING MATERIALS: MATERIALS THAT DO NOT BECOME
PART OF THE FINISHED PRODUCT TO THE PURCHASER WHICH ARE USED
EXCLUSIVELY IN THE SHIPPING PROCESS. COMMERCIAL SHIPPING
MATERIALS INCLUDE BUT ARE NOT LIMITED TO CONTAINERS, LABELS,
PALLETS, BANDING MATERIAL AND FASTENERS, SHIPPING CASES, SHRINK
WRAP, BUBBLE WRAP OR OTHER FORMS OF BINDING, PADDING OR
PROTECTION.
CompYter so#waFe : Tl:le internalized instruotion oode 'NRiol:l oontrols tl:le basis
operation (i.e., aritl:lmetio and logia) of tl:le oomputer, sousing it to exeoute instruotions
oontained in system programs as an integral part of tl:ie oomputer. Computer software
is also one in wl:liol:l instruotions and routines (i;>rograms) are determined neoessary to
13rogram tl:le oustomer's eleotronio data 13rocessing (EDP) equi13ment to enable tl:le
oustomer to aooomi;>lisl:l s13eoifio funotions witl:l l:lis EDP system. Tl:le software may be
in tl:le form of:
(1) Systems 13rograms (exoei;>t for tl:le instruotion oodes whiol:i are oonsidered
tangible property in tl:lis definition) Programs that oontrol tl:le l:lardware itself and
allow it to oomi;>ile, assemble and 13rooess a1313lioation 13rograms;
(2) Ai;>i;>lioation 13rograms Programs tl:iat are oreated to i;>erform business
funotions, or oontrol, or monitor 13rooess;
(3) Prewritten (oanned) 13rograms Programs tl:iat are either systems programs
or a1313lioation 13rograms and are not written s13eoifioally for tl:ie user; or
(4) Custom 13rograms Programs oreateel s13eoifioally for tl:le user.
Construction equipment : All 13ieoes of 13ortable maohinery, vehioles and otl:ler
ty13es of equii;>ment used direotly or indireotly to build, ereot or otl:lerwise oonstruot
buildings, roads, brieges or any oonstruotion 13rojeot or to aid in suoh buileing or
oonstruotion ANY EQUIPMENT, INCLUDING MOBILE MACHINERY AND MOBILE
EQUIPMENT, WHICH IS USED TO ERECT, INSTALL, ALTER, DEMOLISH, REPAIR,
REMODEL, OR OTHERWISE MAKE IMPROVEMENTS TO ANY REAL PROPERTY,
BUILDING, STRUCTURE OR INFRASTRUCTURE.
Construction materials: Tangible personal property which, when combined with
other tangible personal property, loses its identity to become an integral and
inseparable part of a com13letee structure or project, including public and private
improvements. Construction materials include, but are not limited to, such things as:
asphalt, bricks, builders' hardware, caulking material, cement, concrete, conduit,
electric wiring and connections, FIREPLACE INSERTS, ELECTRICAL HEATING AND
COOLING EQUIPMENT, flooring, glass, gravel, insulation, lath, lead, lime, lumber,
macadam, millwork, mortar, oil, paint, piping, pipe valves and pipe fittings, plaster,
plumbing fixtures, putty, reinforcing mesh, road base, roofing, sand, sanitary sewer
pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs and other
landscaping materials, wallboard, wall coping, wallpaper, weather stripping, wire
netting and screen, water mains and meters and wood preserver. The above materials,
when used in forms, or other items which do not remain as an integral Sf AND
inseparable part of a completed structure or project, are not construction materials.
Construction materials do not include such things as: carpeting, equipment, furniture,
remo·.•able fixtures, window co\•erings or similar items.
Construction project: The erection, installation, demolition, alteration, repair or
remodeling of a building or structure upon real estate, and any other activity for which
a building permit is required under the City Code.
Consume : The utilization of any.item of tangible personal property in the provision
of any service or in the production of any physical product or other item of tangible
personal property.
Consumer: Any individual person or persons or entity engaged in business in the
city who PURCHASES bt:Jys, uses, stores, distributes or otherwise consumes in the city
tangible personal property or taxable services, purchased from sources inside or
outside the city.
Consumer deductions : Those items that may be deducted from gross sales and
service on the sales/use tax return.
CONTRACTOR : ANY PERSON WHO SHALL BUILD, CONSTRUCT,
RECONSTRUCT, ALTER, EXPAND, MODIFY, OR IMPROVE ANY BUILDING,
DWELLING, STRUCTURE, INFRASTRUCTURE, OR OTHER IMPROVEMENT TO
REAL PROPERTY FOR ANOTHER PARTY PURSUANT TO AN AGREEMENT. FOR
PURPOSES OF THIS DEFINITION, CONTRACTOR ALSO INCLUDES
SUBCONTRACTOR.
COVER CHARGE : A CHARGE PAID TO A CLUB OR SIMILAR
ENTERTAINMENT ESTABLISHMENT WHICH MAY, OR MAY NOT, ENTITLE THE
PATRON PAYING SUCH CHARGE TO RECEIVE TANGIBLE PERSONAL
PROPERTY, SUCH AS FOOD AND/OR BEVERAGES.
Customer access service charge : Any direct charge by local telephone exchange
companies to the consumer.
DIGITAL PRODUCT : AN ELECTRONIC PRODUCT INCLUDING, BUT NOT
LIMITED TO: (1) "DIGITAL IMAGES" WHICH MEANS WORKS THAT INCLUDE, BUT
ARE NOT LIMITED TO, THE FOLLOWING THAT ARE GENERALLY RECOGNIZED
IN THE ORDINARY AND USUAL SENSE AS "PHOTOGRAPHS," "LOGOS,"
"CARTOONS," OR "DRAWINGS." (2) "DIGITAL AUDIO-VISUAL WORKS" WHICH
MEANS A SERIES OF RELATED IMAGES WHICH, WHEN SHOWN IN
SUCCESSION, IMPART AN IMPRESSION OF MOTION, TOGETHER WITH
ACCOMPANYING SOUNDS, IF ANY, (3) "DIGITAL AUDIO WORKS" WHICH MEANS
WORKS THAT RESULT FROM THE FIXATION OF A SERIES OF MUSICAL,
SPOKEN, OR OTHER SOUNDS, INCLUDING RINGTONES. FOR PURPOSES OF
THE DEFINITION OF "DIGITAL AUDIO WORKS", "RINGTONES" MEANS DIGITIZED
SOUND FILES THAT ARE DOWNLOADED ONTO A DEVICE AND THAT MAY BE
USED TO ALERT THE CUSTOMER WITH RESPECT TO A COMMUNICATION, AND
(4) "DIGITAL BOOKS" WHICH MEANS WORKS THAT ARE GENERALLY
RECOGNIZED IN THE ORDINARY AND USUAL SENSE AS "BOOKS".
Dwelling unit : A building or any portion of a building designed for occupancy as
complete, independent living quarters for one (1) or more persons, having direct access
from the outside of the building or through a common hall and having living, sleeping,
kitchen and sanitary facilities for the exclusive use of the occupants.
Drugs dispensed in accordance with a prescription or prescription drugs : Drugs
dispensed in accordance with any order in writing, dated and signed by a licensed
practitioner of the healing arts or given orally by a practitioner, and immediately reduced
to writing by the pharmacist, assistant pharmacist or pharmacy intern, specifying the
name and address of the person for whom the medicine, drug or poison is offered and
directions, if any, to be placed on the label.
Engaged in business in the city : Performing or providing services or selling,
leasing, renting, delivering or installing tangible personal property for storage, use or
consumption within the city. "Engaged in business in the city" includes, but is not limited
to, any one of the following activities by a person:
(1) Directly, indirectly or by a subsidiary maintains a building, store, office,
salesroom, warehouse, or other place of business within the taxing jurisdiction;
(2) Send one (1) or more employees, agents or commissioned sales persons into
the taxing jurisdiction to solicit business or to install, assemble, repair, service or
assist in the use of its products, or for demonstration for other reasons;
(3) Maintains one (1) or more employees, agents or commissioned sales persons
ON DUTY at a location within the taxing jurisdiction; exoluding, hov.1e•Jer,
employees, agents or oomrnissioned sales persons who reside within the oity but
do not otherwise engage in business in the oity as defined by this seotion;
(4) Owns, leases, rents or otherwise exercises control over personal property,
commercial real property or RESIDENTIAL REAL PROPERTY OF more than ten
(10) residential dwelling units within the taxing jurisdiction; or
(5) Makes more than one (1) delivery into the taxing jurisdiction within a twelve-
month period BY ANY MEANS OTHER THAN A COMMON CARRIER.
Event facility: Banquet halls, reception areas and similar spaces and structures
that are used primarily for a purpose other than temporary personal habitation.
Exempt oommereial paokafj/tRf!J mateffa!s : Containers, labels and shipping eases
sold· to a person engaged in manufaeturing, eompounding, or wholesaling, jobbing,
retailing, paekaging, distributing or bottling for sale, profit or use that meets all of the
following oonditions:
(1) Is used by the rnanufaoturer, oompounder, wholesaler, jobber, retailer,
paokager, distributor or bottler to oontain or label the finished produet;
(2) Is transferred by suoh person along •.vith and as a part of the finished produot
to the purehaser; and
(3) Is not refundable to said person for reuse.
Exempt organization: Any governmental, quasi-governmental, religious or
charitable organization which has applied for, and been assigned, an exempt institution
license from the city.
Farm closeout sale : Full and final disposal of all tangible property previously used
by a farmer or rancher in farming or ranching operations which are being abandoned.
Food : Food which is advertised or marketed for human consumption and is sold
in the same form, condition, quantities and packaging as is commonly sold by grocers.
The term includes cereals and cereal products; milk and milk products; meat and meat
products; fish and fish products; eggs and egg products; vegetables and vegetable
products; fruit and fruit products; sugar and sugar products and sugar substitutes;
coffees and coffee substitutes; teas; cocoa and cocoa products; candy; ice for human
consumption; distilled water for human consumption; and spices, condiments, salt and
oleo-margarine. The term also includes food or drink served or furnished in or by
restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs,
nightclubs, cabarets, resorts, snack bars, caterers, delicatessens, carryout shops and
other like places of business at which prepared food or drink is regularly sold, including
sales from pushcarts, motor vehicles and other mobile facilities; chewing gum,
spirituous, malt or vinous liquor; proprietary medicines; nostrums, lozenges; tonics;
carbonated beverages including carbonated water marketed in containers;
nonalcoholic cocktail mixes; vitamins and other dietary supplements; pet foods; seeds
and plants to grow food; food or drink furnished, prepared or served for consumption at
tables, chairs or counters or from trays, glasses, dishes or other tableware provided by
the vendor; prepared food or drink sold by vendors who regularly sell for consumption
on or near the premises of the vendor, even though such food or drink is sold on a
takeout or to-go order and is bagged, packaged or wrapped and taken from the
premises of the vendor; and food or drink vended by or through machines on behalf of
a vendor.
Gross sales : The total amount received in money, credit, property or other
consideration valued in money for all sales, leases, or rentals of tangible personal
property or services.
Healthcare facility : An individual or entity engaged in providing medical services,
supplies, room and board to individual persons, and providing a place for healthcare
services to be conducted. The medical services may be of a therapeutic, diagnostic,
prognostic or of a rehabilitative nature. Healthcare facilities may include, but not be
limited to: health resorts; spas; sanatoriums; sanitariums; rest homes; convalescent
homes; hospitals for humans or animals, whether for profit or not-for-profit; wellness
centers; psychiatric, vocational, mental or physical rehabilitation centers; extended day
care centers; and self-help preventive medicine/education centers.
Hotel room, motel room or other accommodations : Any room or other
accommodation in any hotel, apartment-hotel, motel, guesthouse, trailer court or park,
or any similar place furnishing rooms or other accommodations to any person or animal
who, for consideration, uses, possesses or has the right to use or possess, for any
reason allowable by law, such room or other accommodation for a total continuous
duration of less than thirty (30) days. For purposes of establishing the thirty-day period,
the accommodation may not be transferred or transferable by one consumer or person
or entity to any other consumer, person or entity.
License : A city sales and/OR use tax license and/or general business lioense.
Linen services : Services involving THE provision and cleaning of linens,
including, but not limited to, rags, uniforms, coveralls and diapers.
Local exchange company : Any person who provides public telephone or
telecommunication exchange access lines, mobile telecommunications or channels
necessary to effect the transfer of two-way voice communication or other data
conveyance from within the city.
Lodgers' tax : The tax to be collected and remitted by retailers and vendors on
lodging services taxed under this chapter.
Lodging services : The furnishing of rooms or accommodations by any person,
partnership, association, corporation, estate, representative capacity or any other
combination of individuals by whatever name known to a person who for a consideration
uses, possesses or has the right to use or possess any room in a hotel, inn, bed and
breakfast residence, apartment, hotel, lodginghouse, motor hotel, guesthouse, guest
ranch, trailer coach, mobile home, auto camp, or trailer court and park or similar
establishment for a period of less than thirty (30) days under any concession, permit,
right of access, license to use, or other agreement or otherwise. "Lodging services"
does not include the furnishing of rooms or facilities for purposes other than personal
accommodations such as banquets and receptions.
MACHINERY: ANY APPARATUS CONSISTING OF INTERRELATED PARTS
USED TO PRODUCE AN ARTICLE OF TANGIBLE PERSONAL PROPERTY. THE
TERM INCLUDES BOTH THE BASIC UNIT AND ANY ADJUNCT OR ATTACHMENT
NECESSARY FOR THE BASIC UNIT TO ACCOMPLISH ITS INTENDED FUNCTION.
Medical equipment : All items of tangible personal property utilized by a physician,
dentist or veterinarian, or which is utilized within a healthcare facility, in the rendering
or delivery of medical or healthcare services to any person or animal.
Medical supplies : Drugs dispensed in accordance with a prescription; insulin in
all its forms dispensed pursuant to the direction of a licensed physician; glucose
useable for treatment of insulin reactions; urine-and blood-testing kits and materials;
insulin measuring and injecting devices, including hypodermic syringes and needles;
prosthetic devices; wheelchairs and hospital beds; drugs or materials when furnished
by a doctor as part of professional services provided to a patient; and corrective
eyeglasses, contact lenses or hearing aids; provided, that these definitions include
items purchased for use by medical and dental practitioners or medical facilities in
providing their services, even though certain of those items may be packaged for single
use by individual patients after which the item would be discarded.
Mobile machinery AND SELF-PROPELLED CONSTRUCTION EQUIPMENT:
Those vehicles, self-propelled or otherwise, which are not designed primarily for the
transportation of persons or cargo over the public highways, and those motor vehicles
which may have originally been designed for the transportation of persons or cargo
over the public highways, and those motor vehicles which may have originally been
designed for THE transportation of persons or cargo, but which have been redesigned
or modified by the mounting thereon of special equipment or machinery, and which may
be only incidentally operated or moved over the public highways. This definition
includes, but is not limited to, wheeled vehicles commonly used in the construction,
maintenance and repair of roadways, the drilling of wells and the digging of ditches.
Municipality : Any municipal corporation or similar form of local government in
Colorado, or another state, except counties, school districts or special districts, and the
city, including any city, town, and city and county, whether organized pursuant to
charter, constitution or statute.
Newspaper: A publication, printed on newsprint, intended for general circulation,
and published regularly at short intervals, containing information and editorials on
current events and news of general interest. The term "newspaper" does not include;
magazines, trade publications or journals, credit bulletins, advertising inserts, circulars,
directories, maps, racing programs, reprints, newspaper clipping and mailing services
or listings, publications that include an updating or revision service, books or pocket
editions of books.
Newspaper advertising supplements : Inserts, attachments or supplements that
are primarily devoted to advertising and the distribution, insertion or attachment of
which is paid for by the advertiser.
' Open to the public : Any place or event to which admission or access is open to
members of the general public. This term includes, without limitation, the following
places or events where a charge or fee for admission is imposed upon members of the
public:
(1) Any performance of a motion picture, stage show, play, concert or other
manifestation of the performing arts;
(2) Any sporting or athletic contest, exhibit or event, either amateur or
professional;
(3) Any lecture, rally, speech, dissertation or educational seminar;
(4) Any showing, display or exhibition of any type, including art exhibitions;
(5) Any restaurant, .tavern, lounge or club, whether the admission is called a
"cover charge," "door charge" or any other such term.
Pay television shall include, but not be limited to, cable, microwave or other
television service for which a charge is imposed.
Person : Any individual, firm, eepartnership, joint venture, corporation, LIMITED
LIABILITY COMPANY, estate or trust, receiver, trustee, assignee, lessee or any person
acting in A fiduciary or representative capacity, whether appointed by a court or
otherwise, or any group or combination acting as a UNIT group and the plural as well
as singular number.
Point of destination : The address to which an item is delivered by the seller to the
purchaser whether by common carrier, mail or conveyed by the seller.
Preprinted newspaper supplements shall mean inserts, attachments or
supplements circulated in newspapers that are primarily devoted to advertising and the
distribution, insertion or attachment of which is commonly paid for by the advertiser.
Prescription drugs FOR HUMANS : A substance for human or animal
consumption used in the treatment or prevention of disease or other illness, the sale of
whish is deli·.•ered on a ·.• .. ritten order dated and signed by a member of the healing arts,
specifying the name and address of the patient for whom the medical substance is
ordered and directions, if any, to be placed on the label or dispensed in the practitioner's
o#ise. "Prescription drug" does not include any medical substance whish may be
purchased by the general public without a physician's prescription except for insulin
and insulin injecting and measuring devises A DRUG WHICH, PRIOR TO BEING
DISPENSED OR DELIVERED, IS REQUIRED BY THE FEDERAL FOOD, DRUG, AND
COSMETIC ACT, 21 U.S.C. SECT. 301, ET. SEQ., AS AMENDED, TO STATE AT A
MINIMUM THE SYMBOL "RX ONLY", AND IS DISPENSED IN ACCORDANCE WITH
ANY WRITTEN OR ELECTRONIC ORDER DATED AND SIGNED BY A LICENSED
PRACTITIONER OF THE HEALING ARTS, OR GIVEN ORALLY BY A
PRACTITIONER AND IMMEDIATELY REDUCED TO WRITING BY THE
PHARMACIST, ASSISTANT PHARMACIST, OR PHARMACY INTERN, SPECIFYING
THE NAME AND ANY REQUIRED INFORMATION OF THE PATIENT FOR WHOM
THE MEDICINE, DRUG OR POISON IS OFFERED AND DIRECTIONS, IF ANY, TO
BE PLACED ON THE LABEL.
Prescription drugs for animals : Dn:1gs dis13ensed in aeeoFdanee with any oFder in
'NFiting, dated and signed by a 13raetitioner, or given orally by a 13raetitioner, s13eeifying
the animal f.or i.vhieh the medieine or drug is offered and direetions, if any, to be 13laeed
on the label. "Preseri13tion drugs for animals" does not inelude 13reseri13tion animal food,
medieated sham13oos, •1itamins and the like A DRUG WHICH, PRIOR TO BEING
DISPENSED OR DELIVERED, IS REQUIRED BY THE FEDERAL FOOD, DRUG, AND
COSMETIC ACT, 21 U.S.C. SECT. 301, ET. SEQ., AS AMENDED, TO STATE AT A
MINIMUM THE SYMBOL "RX ONLY", AND IS DISPENSED IN ACCORDANCE WITH
ANY ORDER IN WRITING, DATED AND SIGNED BY A LICENSED VETERINARIAN
SPECIFYING THE ANIMAL FOR WHICH THE MEDICINE OR DRUG IS OFFERED
AND DIRECTIONS, IF ANY, TO BE PLACED ON THE LABEL.
Price or purchase price: The AGGREGATE VALUE MEASURED IN CURRENCY
PAID OR DELIVERED OR PROMISED TO BE PAID OR DELIVERED IN
CONSUMMATION OF A SALE, WITHOUT ANY DISCOUNT FROM THE PRICE ON
ACCOUNT OF THE COST OF MATERIALS USED, LABOR OR SERVICE COST~
to the eonsumer, AND exclusive of any direct tax imposed by the federal government
or by this article, and, in the case of all retail sales involving the exchange or property,
also exclusive of the fair market value of the property exchanged at the same time and
place of the exchange, if:
(1) Such exchanged property is to be sold thereafter in the usual course of the
retailer's business; or
(2) Such exchanged property is a vehicle and is exchanged for another vehicle
and both vehicles are subject to licensing, registration or certification under the
laws of this state, including, but not limited to, vehicles operating upon public
highways, off-highway recreation vehicles, watercraft and aircraft. Any money or
other consideration paid over and above the value of the exchanged property is
subject to tax.
"Price" or "purchase price" includes:
(1) The amount of money received or due in cash and credits;
(2) Property at fair market value taken in exchange but not for resale in the usual
course of the retailer's business;
(3) Any consideration valued in money, sueh as trading stam13s or eou13ons,
whereby the manufacturer or someone else reimburses the retailer for part of the
purchase price and other media of exchange;
(4) The total price charged on credit sales including finance charges which are
not separately stated AT THE TIME OF SALE. An amount charged as interest on
the unpaid balance of the purchase price is not part of the purchase price unless
the amount added to the purchase price is included in the principal amount of a
promissory note; except the interest or carrying charge set out separately from the
unpaid balance of the purchase price on the face of the note is not part of the
purchase price. An amount charged for insurance on the property sold and
separately stated AT THE TIME OF SALE is not part of the purchase price;
(5) Installation, APPL YING, REMODELING OR REPAIRING THE PROPERTY,
delivery and wheeling-in charges included in the purchase price and not
separately stated;
(6) Transportation and other charges to effect delivery of tangible personal
property to the purchaser;
(7) Indirect federal manufacturers' excise taxes, such as taxes on automobiles,
tires and floor stock;
(8) The gross price of articles sold after manufacturing or after having been made
to order, including the gross value of all the materials used, labor and service
performed and the profit thereon.
"Price" or "purchase price" shall not include;
(1) Any sales or use tax imposed by the State of Colorado or by any political
subdivision thereof;
(2) The fair market value of property exchanged if such property is to be sold
thereafter in the retailer's usual course of business. This is not limited to
exchanges in Colorado. Out-of-state trade-in's are an allowable adjustment to the
purchase price.
(3) Discounts from the original price if such discount and the corresponding
decrease in sales tax due is actually passed on to the purchaser, AND THE
SELLER IS NOT REIMBURSED FOR THE DISCOUNT BY THE
MANUFACTURER OR SOMEONE ELSE. An anticipated discount to be allowed
for payment on or before a given date is not an allowable adjustment to the price
in reporting gross sales.
Prosthetic devices FOR HUMANS : Any artificial limb, part, device or appliance
for human use which aiEls or replaces a BODY PART OR AIDS OR REPLACES A bodily
function; is designed, manufactured, altered or adjusted to fit a particular PATIENT
inEliviElual; and is prescribed by a licensed practitioner of the healing arts. Prosthetic
devices include, but are not limited to, prescribed auditory, ophthalmic or ocular,
cardiac, dental, or orthopedic devices or appliances, AND oxygen concentrators aA4
oxy§en with related accessories.
Purchase or sale : The acquisition for any consideration by any person of tangible
personal property, OTHER TAXABLE PRODUCTS or taxable services that are
purchased, leased, rented, OR sold, useEI, storeEI, distributeEI or oonsumeEI, but
exoluEles a bona fiEle €lift of property or servioes. THESE TERMS "Purohase" or "sale"
includes capital leases, installment and credit sales, and property and services acquired
by:
(1) Transfer, either conditionally or absolutely, of title or possession or both to
tangible personal property, OTHER TAXABLE PRODUCTS, OR TAXABLE
SERVICES;
(2) A lease, lease-purchase agreement, rental or grant of a license, including
royalty agreements, to use tangible personal property, OTHER TAXABLE
PRODUCTS, or taxable services; THE UTILIZATION OF COIN OPERATED
DEVICES, EXCEPT COIN-OPERATED TELEPHONES, WHICH DO NOT VEND
ARTICLES OF TANGIBLE PERSONAL PROPERTY SHALL BE CONSIDERED
SHORT TERM RENTALS OF TANGIBLE PERSONAL PROPERTY;
(3) Performance of taxable services;
(4) Barter or exchange for other TANGIBLE PERSONAL property, OTHER
TAXABLE PRODUCTS, or services. inoludin§ ooupons; anEI
(5) Tan§ible personal property f.urnished to§ether with an operator shall be
oonsidereEI a rental if the measurement of the prise is time.
The terms "purchase" and "sale" do not include:
(1) A division of partnership assets among the partners according to their
interests in the partnership;
(2) The formatioA of a oorporatioA ey the O'NAers of a eusiAess aAd tho traAsfor
of their eusiAoss assets to the oorporatiEm iA exohaAge for all the oorporatioA's
outstaAdiAg stook, oxoopt qualifyiAg shares, in proportioA to the assets
ooAtrieuted;
fat The transfer of assets of shareholders in the formation or dissolution of
professional corporations, IF NO CONSIDERATION INCLUDING, BUT NOT
LIMITED TO, THE ASSUMPTION OF A LIABILITY IS PAID FOR THE
TRANSFER OF ASSETS;
(4 3) The dissolution and the pro rata distribution of the corporation's assets to
its stockholders, IF NO CONSIDERATION INCLUDING, BUT NOT LIMITED TO,
THE ASSUMPTION OF A LIABILITY IS PAID FOR THE TRANSFER OF
ASSETS;
(& 4) A transfer of a partnership OR LIMITED LIABILITY COMPANY interest;
(S 5) The traAsfor in a reorganization qualifyiAg uAder seotion 3e8(a)(1) of the
IAtemal ReveAue Code of 1954, as ameAded;
(7) The formatioA of a partAership ey tl=te traAsfor of assets to the partnership or
traAsfors to a partAersl=tip iA exohaAge for proportionate iAterests iA tho
partnership THE TRANSFER OF ASSETS TO A COMMENCING OR EXISTING
PARTNERSHIP OR LIMITED LIABILITY COMPANY, IF NO CONSIDERATION
INCLUDING, BUT NOT LIMITED TO, THE ASSUMPTION OF A LIABILITY IS
PAID FOR THE TRANSFER OF ASSETS ;
(8 6) The repossession of personal property by a chattel mortgage holder or
foreclosure by a lienholder;
(9 7) The transfer of assets from a parent COMPANY oorporation to a subsidiary
COMPANY OR COMPANIES oorporatioA or oorporations which are owned at
least eighty (80) percent by the parent COMPANY oorporation, which transfer is
solely in exchange for stock or securities of the subsidiary COMPANY
corporation;
(4-0 8) The transfer of assets from a subsidiary COMPANY OR COMPANIES
corporation or oorporations which are owned at least eighty (80) percent by the
parent COMPANY oorporation to a parent COMPANY oorporatioA or to another
subsidiary which is owned at least eighty (80) percent by the parent COMPANY
corporation, which transfer is solely in exchange for stock or securities of the
parent COMPANY oorporation or the subsidiary which received the assets;
(-1-4 9) The transfer of assets between parent and closely held subsidiary
COMPANIES corporation, or between subsidiary COMPANIES oorporations
closely held by the same parent COMPANY corporation, or between COMPANIES
oorporatioAs which are owned by the same shareholders in identical percentage
of stock ownership amounts, computed on a share-by-share basis, when a tax
imposed by this article was paid by the transferor COMPANY corporation at the
time it acquired such assets, except to the extent that there is an increase in the
fair market value of such assets resulting from the manufacturing, fabricating or
physical changing of the assets by the transferor COMPANY oorporation. To such
an extent any transfer referred to in this paragraph shall constitute a sale. For the
purposes of this paragraph, a closely held subsidiary COMPANY oorporation is
one in which the parent COMPANY oorporation owns stock possessing OR
MEMBERSHIP INTEREST at least eighty (80) percent of the total combined voting
power of all classes of stock entitled to vote and owns at least eighty (80) percent
of the total number of shares of all other classes of stock.
Purchase price or sales price : The total price paid by the consumer, purchaser or
lessee in cash, property, services, coupons or other consideration, exclusive of any
direct tax imposed by the federal, state or county government or by this chapter.
(1) The purchase price or sale price of goods manufactured or made to order
includes the full purchase price for material used, and the labor performed in
connection therewith, and the profit thereon included in the price charged to the
user or customer.
(2) Purchase price or sales price includes, without limitation, any finance, service
or other charge, except when separately stated; installation and delivery fees;
transportation and other charges to effect delivery to the purchaser if the sales
agreement requires such delivery to consummate the sale; and indirect federal
manufacturers' excise taxes, except when separately stated.
(3) In the case of a retail sale involving the exchange of property, the purchase
price or sales price excludes the fair market value of the property exchanged at
the time and place of the exchange if:
a. Such exchanged property is to be sold thereafter in the usual course of
the retailer's business; or
b. Such exchanged property is an automotive vehicle and is exchanged for
another automotive vehicle and both vehicles are subject to licensing,
registration or certification under the laws of the State of Colorado, including,
without limitation, vehicles operating on public highways, off-highway
recreation vehicles and watercraft.
Purchaser : Any person to whom a taxable service has been rendered or who has
leased or purchased at retail tangible personal property within the city upon which a tax
is imposed by this chapter.
Recreation services : All services relating to athletic or entertainment participation
events AND/OR ACTIVITIES including, but not limited to, pool, golf, billiards, skating,
tennis, bowling, HEALTH/ATHLETIC CLUB MEMBERSHIPS, coin operated
amusement devices, aREl-video games AND VIDEO CLUB MEMBERSHIPS.
Regulations : Those regulations promulgated by the Treasurer pursuant to the
authority delegated to him or her by section 22-3, as the same may be from time to time
amended.
Retail sales : All sales except wholesale sales.
Retailer er \'9R€Jer: Any person selling, leasing, &F renting OR GRANTING A
LICENSE TO USE tangible personal property or services at retail. Retailer shall include,
BUT IS NOT LIMITED TO, ANY:
( 1) Auctioneer;
(2) Salesperson, representative, peddler or canvasser, who makes sales as a
direct or indirect agent of or obtains such property or services sold from a dealer,
distributor, supervisor or employer;
(3) Charitable organization or governmental entity which makes sales of tangible
personal property to the public, notwithstanding the fact that the merchandise sold
may have been acquired by gift or donation or that the proceeds are to be used
for charitable or governmental purposes.
4) RETAILER-CONTRACTOR, WHEN ACTING IN THE CAPACITY OF A
SELLER OF BUILDING SUPPLIES, CONSTRUCTION MATERIALS, AND
OTHER TANGIBLE PERSONAL PROPERTY.
RETAILER-CONTRACTOR: A CONTRACTOR WHO IS ALSO A RETAILER OF
BUILDING SUPPLIES, CONSTRUCTION MATERIALS, OR OTHER TANGIBLE
PERSONAL PROPERTY, AND PURCHASES, MANUFACTURES, OR FABRICATES
SUCH PROPERTY FOR SALE (WHICH MAY INCLUDE INSTALLATION}, REPAIR
WORK, TIME AND MATERIALS JOBS, AND/OR LUMP SUM CONTRACTS.
Return : The standard munioi13al sales and use tax re13orting form, and any
subsequent revisions thereto, used to re13ort VVheat Ridge sales and use tax ANY
FORM PRESCRIBED BY THE CITY ADMINISTRATION FOR COMPUTING AND
REPORTING A TOTAL TAX LIABILITY.
Rooms or accommodations: A room, suite or similar group of rooms rented or
leased for the primary purpose of temporary personal habitation.
Sate:/\ retail sale as defined herein.
Sales tax: The tax to-be THAT IS collected OR REQUIRED TO BE COLLECTED
and remitted by a retailer on sales taxed under this Code.
Security system services: Electronic ALARM AND/OR MONITORING SERVICES
seourity system servioes for a building or 13ortion thereof. Such term does not include
nonelectronic security services such as consulting or human or guard dog patrol
services.
Sound system services : Sound system servises involving THE provision of
broadcast or prerecorded audio programming to a building or a portion thereof. Such
term does not include installation of sound systems where the entire system becomes
the property of the building owner or the sound system service is for presentation of
live performances.
Storage : +Re ANY keeping or retention of, OR tAe exercise ef dominion or control
over, or tAe possession of, FOR ANY LENGTH OF TIME, tangible personal property
NOT WHILE IN TRANSIT BUT ON A STAND STILL BASIS FOR FUTURE USE WHEN
LEASED, RENTED OR PURCHASED under lease or 13urohase at retail from
SOURCES another 13erson EITHER within or without the city FROM ANY PERSON OR
VENDOR.
Tangible personal property: Any oor13oreal .pPersonal property THAT CAN BE
ONE OR MORE OF THE FOLLOWING: v1hish may be seen, weighed, measured, felt,
GF touched, STORED, TRANSPORTED, EXCHANGED, OR THAT IS IN ANY OTHER
MANNER PERCEPTIBLE TO THE SENSES.
Tax : The use tax due from a consumer or the sales tax due from a retailer or the
sum of both due from a retailer who also consumes.
Tax deficiency: Any amount of tax, PENAL TY, INTEREST, OR OTHER FEE that
is not reported AND/or not paid on or before the due date THAT ANY RETURN OR
PAYMENT OF THE TAX IS REQUIRED UNDER THE TERMS OF THIS CODE.
Taxable sales: Gross sales less any exemptions and deductions specified in this
Code.
Taxable services : Services subject to tax pursuant to this Code.
Taxpayer: Any person obligated to collect and/or pay tax under the terms of this Code.
Telecommunications service : The SERVICE OF WHICH THE OBJECT IS THE
TRANSMISSION OF ANY TWO-WAY INTERACTIVE ELECTRONIC OR
ELECTROMAGNETIC COMMUNICATIONS INCLUDING BUT NOT LIMITED TO
VOICE, IMAGE, DATA AND ANY OTHER INFORMATION, BY THE USE OF ANY
MEANS BUT NOT LIMITED TO WIRE, CABLE, FIBER OPTICAL CABLE, MICROWAVE,
RADIO WAVE, VOICE OVER INTERNET PROTOCOL (VOiP), OR ANY
COMBINATIONS OF SUCH MEDIA, INCLUDING ANY FORM OF MOBILE TWO-WAY
COMMUNICATION transmission of any ti. .. ·o way interastive eleotrorna€Jnetis
somrnunisations, insludin€J, eut not lirnited to, 'loise, irna€)e, data and any other
inforrnation, ey the use of any means eut not lirnited to wire, saele, fieer optisal saele,
misrowave, radio 'Na'Je or any sorneinations of sush media. "Telesornrnunisations
servise" insludes, eut is not limited to, easis losal exshan€Je telephone servise, toll
telephone servise and teletype·11riter servise, insludin€J, eut not lirnited to, residential and
eusiness servise, direotory assistanse, sellular rnoeile telephone or telesornrnunisation
servise, spesialized rnoeile radio and tvJo way pa€Jers and pa€Jin€J servise, insludin€J any
forrn of moeile tv10 way sornrnunisation. "Telecommunications service" does not include
separately stated nontransmission services which constitute computer processing
applications used to act on the information to be transmitted.
Theater operator: Any person, whether owner, operator, lessee or any other person,
who charges or causes to be charged admission to a performance or show at a theater
open to the public.
Therapeutic device : Devices, appliances or related accessories that are sold to
correct or treat a human physical disability or surgically created abnormality; if sush
devise, applianse or related assessory has a retail 'lalue of more than one hundred dollars
($100.00), it rnust ee sold in accordance with a written recommendation from a licensed
doctor to qualify as a "therapeutis devise" for purposes of this Code.
TOLL FREE TELECOMMUNICATIONS SERVICE: A TELECOMMUNICATIONS
SERVICE THAT ALLOWS A CALLER TO DIAL A NUMBER WITHOUT INCURRING AN
ADDITIONAL CHARGE FOR THE CALL.
Third-party recordkeeper: An entity which has contractually undertaken the duty of
collection of accounts from city residents or businesses for taxable services or sales
undertaken or occurring within the city, which third-party recordkeeper shall have the
rights, duties and obligations as specified in section 22-42(h) hereof.
Total tax liability : The total of all tax, penalties and/or interest owed by a taxpayer
and shall include sales tax collected in excess of such tax computed on total sales.
Transfer of ownership point : The geographical location at which point the purchaser
takes physical or legal possession of the property.
Treasurer: The treasurer, or his designee, including, not by way of limitation, the
deputy treasurer or the finance assistant/sales tax auditor.
Use: The exercise, for any length of time, by any person, corporation, partnership
or association within the city of any right, power or dominion over tangible personal
property OR SERVICES WHEN RENTED, LEASED OR PURCHASED by lease or
purshase AT RETAIL FROM SOURCES EITHER WITHIN OR WITHOUT THE CITY
FROM ANY PERSON OR VENDOR OR USED IN THE PERFORMANCE OF A
CONTRACT IN THE CITY WHETHER SUCH TANGIBLE PERSONAL PROPERTY IS
OWNED OR NOT OWNED BY THE TAXPAYER. USE ALSO INCLUDES THE
WITHDRAWAL OF ITEMS FROM INVENTORY FOR CONSUMPTION.
Use tax : The tax paid or required to be paid by a consumer for using, storing,
distributing or otherwise consuming tangible personal property or taxable services inside
the city.
Vehicle : Any vehicle or device in, upon or by which any person or property is or
may be transported or drawn upon a public highway, including, but not limited to, motor
vehicles, trailers, semitrailers, mobile homes, mobile machinery or self-propelled
construction equipment, but excluding devices moved by human power or used
exclusively upon stationary rails or tracks.
Vendor's fee : The portion of total sales tax collected by a licensed taxpayer under
the requirements of this chapter that the taxpayer may retain as payment or offset for his
expense in collecting and remitting the sales tax collected from taxable sales and leases
to purchasers and consumers. The vendor's fee may only be retained when sales tax
collected has been remitted to the city as prescribed in this chapter. The vendor's fee is
set forth at section 22-40(b).
~IJ'.TSIBG'G' serlise: Any outbound or inbound interstate 1Nide are a
telecornlflunications service or other silflilar service which entitles the subscriber, 1:1pon
paylflent of a periodic charge, based 1:1pon a flat aR=101:1nt and/or 1:1sage, to lflake or receive
a large vol1:1R=1e of telephonic coR=1R=1unications to or frolfl persons having telephone or
radio telephone stations in specified areas which are 01:1tside the telephone systelfl area
in which the subscriber's station is located.
Wholesale sales: Sales BY WHOLESALERS TO RETAILERS, JOBBERS,
DEALERS, OR OTHER WHOLESALERS FOR RESALE AND DOES NOT INCLUDE A
SALE BY WHOLESALERS TO USERS OR CONSUMERS NOT FOR RESALE; LATTER
TYPES OF SALES SHALL BE DEEMED TO BE RETAIL SALES AND SHALL BE
SUBJECT TO THE PROVISIONS OF THIS CHAPTER to licensed retailers, jobbers,
dealers or wholesalers for resale. Sales by tw•.iholesalers to consurners are not wholesale
sales. Sales by wholesalers to nonlicensed retailers are not wholesale sales.
Wholesaler: Any person DOING AN ORGANIZED WHOLESALE OR JOBBING
BUSINESS AND selling to retailers, jobbers, dealers or other wholesalers for THE
PURPOSE OF resale, and not for storage, use, consumption or distribution.
(b) Usage. As used in this chapter and elsewhere, a masculine pronoun shall include the
feminine and vice versa, and a singular pronoun shall include the plural and vice versa,
unless the context in which the pronoun is used indicates otherwise.
Section 2. Section 22-22 of the Code, concerning legislative intent, is hereby amended as
follows:
Sec. 22-22. Legislative intent.
It is the intent of the city that all sales, transfers or consumption of tangible
personal property AND SERVICES within the city shall be subject to the sales
and/or use tax imposed hereby, unless the same is specifically exempted from
taxation under the provisions of sections 22-58 or 22-67 hereof. The city council
hereby reaffirms its authority as a home rule city, pursuant to the provisions of
Article XX of the Constitution of the State of Colorado, and the Home Rule Charter
of the City of Wheat Ridge, to "assess, levy and collect" local sales and use taxes
as deemed appropriate by the city council in the exercise of its lawful legislative
discretion.
Section 3. Subsection 22-33(b) of the Code, concerning the administrative authority of the
City Treasurer to promulgate rules, regulations and forms, is hereby amended as follows:
(b) The rules and regulations AND FORMS as pressribed ISSUED by the
treasurer and, as from time to time are amended by the treasurer, pursuant
to THE his or her authority spesified in paragraph (a) shall be published ON
THE CITY'S WEB SITE AND MADE AVAILABLE FOR PUBLIC
INSPECTION DURING REGULAR BUSINESS HOURS IN THE OFFICE
OF THE TREASURER and appear as appendix A to this shapter. The
forrns developed pursuant to paragraph (a) for making returns and
reporting taxes assessed under this shapter shall be published and appear
as appendix B to this shapter. WHEN ANY SUCH RULE, REGULATION
OR FORM IS ISSUED OR AMENDED, THE TREASURER SHALL
PREPARE A NOTICE, SETTING FORTH THE GENERAL NATURE OF
THE NEW RULE, REGULATION OR FORM, OR AMENDMENT
THERETO, AS APPLICABLE, AND THAT THE SAME MAY BE
INSPECTED ON THE CITY'S WEB SITE AND IN THE OFFICE OF THE
TREASURER DURING REGULAR BUSINESS HOURS. THE
TREASURER SHALL CAUSE THE NOTICE TO BE POSTED AT THE
WHEAT RIDGE MUNICIPAL BUILDING AND PUBLISHED ON THE
CITY'S WEB SITE.
Section 4. Paragraph 22-36(a)(1) of the Code, concerning the process under which a
purchaser may request a refund of a tax paid at purchase, is hereby amended as follows:
(1) The purchaser may apply for a refund by submitting to the treasurer in
writing the amount and reason for such refund within sixty (60) days
THREE (3) YEARS of the date of purchase for the unintentional payment
of tax on exempt purchases or an overpayment of taxes reported and paid
by any taxpayer to the treasurer.
Section 5. Subsection 22-38(a) of the Code, concerning the filing of a final return upon the
closure or sale of a business, is hereby amended as follows:
(a) Any retailer VENDOR who &AaU sellS out his ITS business or stock of
goods or shall quit OTHERWISE TERMINATES business OPERATIONS
shall be required to file a final return as provided in this chapter within ten
(10) days of the date of the sale of his business or stosk of goods or of
quitting business BY THE TWENTIETH (2QTH) DAY OF THE CALENDAR
MONTH FOLLOWING SUCH SALE OR TERMINATION.
Section 6. Section 22-39 of the Code, concerning the liability of retailer or vendor for tax
collection, is hereby amended by the deletion of subsection (c) thereunder and by renumbering
existing subsection (d) as "(c)".
Section 7. Subsection 22-39(b) of the Code, concerning the inclusion of sales tax in pricing,
is hereby amended as follows:
(b) Except as provided in subsections (1) and (2) of this paragraph (b), it shall
be unlawful for any retailer to advertise or hold out or state to the public or
to any consumer, directly or indirectly, that the city sales tax or any part
thereof shall be assumed or absorbed by the retailer, or that it will not be
added to the selling price of the property sold, or if added, that it or any part
thereof shall be refunded, or the sales tax is not considered an element in
the sales price to the consumer. Any person violating any provisions of this
section shall be subject to the penalties provided in this chapter.
(1) Nothing contained in this section shall be deemed to prohibit any
retailer selling malt, vinous or spirituous liquors by the drink from
including in ~ THE sales price any city sales tax.
(2) Nothing contained in this section shall be deemed to prohibit any
owner or operator of vending machines or coin-operated devices
from including in ~THE sales price any city sales tax.
(3) NOTHING CONTAINED IN THIS SECTION SHALL BE DEEMED
TO PROHIBIT ANY OWNER OR OPERATOR OF A PRODUCE
STAND, SPECIAL EVENT BOOTH, FARMERS' MARKET BOOTH
OR OTHER BOOTH OR STAND CONDUCTING RETAIL SALES
AT A CITY-LICENSED EVENT FROM INCLUDING IN THE SALES
PRICE ANY CITY SALES TAX.
Section 8. The title of Section 22-42 of the Code, concerning business records, burden of
proof and audits, is hereby amended as follows:
Sec. 22-42. Business records; burden of proof; AUDIT.
Section 9. Subsection 22-42(e) of the Code, concerning the place of audit, is hereby
amended as follows:
(e) Place of audit. The city has adopted the policy of auditing a taxpayer's
records only at the taxpayer's business location where such business records are
routinely kept AT A LOCATION IN WHEAT RIDGE OR AT SOME OTHER
LOCATION DESIGNATED BY THE TREASURER OR HIS OR HER DESIGNEE,
OR AT CITY OFFICES BY ELECTRONIC MEANS. Notwithstanding this policy,
the treasurer may, under exceptional circumstances, permit limited scope auditing
of a taxpayer's records by mail. Such a determination is solely within the discretion
of the treasurer and is not an appealable issue. Any person under audit WHO
REQUESTS AN AUDIT LOCATION OTHER THAN A LOCATION DESIGNATED
BY THE TREASURER OR HIS OR HER DESIGNEE SHALL PAY THE DIRECT
COSTS AND EXPENSES INCURRED BY THE CITY TO PERFORM THE AUDIT
IN THE REQUESTED LOCATION.
Section 10. Paragraph 22-42(i)(7) of the Code, concerning when a coordinated audit is not
available, is hereby amended as follows:
(7) The coordinated audit procedure set forth in this section shall not apply:
a. When the proposed audit is a jeopardy audit; OR
b. To audits f.or whioh a notioe of audit was given prior to Des. 9, 2002;
G. \'Vhen a ta>Epayer refuses to promptly sign a waiver of the time limits
established in seotions 22 42(d) and 22 44(a) of this Code of La1Ns; or
4 When a taxpayer fails to provide a timely and complete request for a
coordinated audit as provided in such paragraph (2) of this subsection
22-42(i).
Section 11. Paragraph 22-43(b )(2) of the Code, concerning a taxpayer demand for a hearing
on estimated taxes due, is hereby amended as follows:
(2) Unless the taxpayer files a written demand for administrative hearing and
determination of tax liability, as provided in section 22-45 hereof, within
t·Nenty (20) THIRTY (30) days from the date of mailing or posting,
whichever is later, of such notice, THE TAXPAYER he shall conclusively
be deemed to have accepted the estimate as a fair and accurate
determination of his tax obligation and shall thereby waive the right to
contest that determination. In the event that such a hearing is held, the
determination of the hearing officer shall be reviewable as provided in
section 22-45 hereof.
Section 12. Paragraph 22-46(n)(1}, concerning the statute of limitations for refunds, is
hereby amended as follows:
(1) Refunds. Any claim for refunds f.or disputed tax shall be submitted to the
treasurer on or before sixty (60) days THREE (3) YEARS from the date of
5t:IGR purchase IF FILED BY THE PURCHASER AND THREE (3) YEARS
FROM THE DATE OF PAYMENT IF FILED BY THE VENDOR.
a. Any olaim f.or refund resulting from a notioe of overpayment shall be
submitted to the oity on or before thirty (30) days after the date of
suoh notioe of overpayrnent.
b. Any other olairn for refund shall be filed on or bef.ore three (3) years
after the date suoh O'Jerpayrnent was paid to the oity.
Section 13. Section 22-48 of the Code, concerning notice of tax ordinance amendment, is
hereby amended as follows:
Sec. 22-48. Notice of sales and use tax ordinance amendment.
(a) In order to initiate a oentral register of sales and use tax ordinanoes for
rnunioipalities that adrninister looal sales tax oolleGtion, the treasurer shall
file with the Colorado Munioipal League prior to Des. 9, 2002.
(b) In order to keep current the central register of sales and use tax ordinances
for municipalities that administer local sales tax collection, the treasurer of
the city shall file with the Colorado Municipal League, prior to the effective
date of any amendment, a copy of each sales and use tax ordinance
amendment enacted by the city.
(s B) Failure of the city to file such ordinance or ordinance amendment pursuant
to this section shall not invalidate any provision of the sales and use tax
ordinance or any amendment thereto.
Section 14. Section 22-49 of the Code, concerning Treasurer participation in Colorado
Municipal League tax committee meetings, is hereby deleted and designated as "Reserved."
Section 15. Subsection 22-57(15) of the Code, concerning sales tax on the price of
admission to amusement and entertainment events, is hereby deleted and designated as
"Reserved."
Section 16. Paragraph 22-58(a)(22) of the Code, concerning the tax exemption of
commercial packing materials, is hereby amended as follows:
(22) Sales of COMMERCIAL PACKAGING MATERIALS tangible peFSonal
property for use as containers, labels and shipping cases to a person engaged in
manufacturing or compounding for sale shall be deemed to be 'Nholesale sale
when it meets all of the follo·Ning conditions:
a. The property is used by the manufacturer or compounded to contain or
label the finished product so manufactured or compounded;
b. The property is sold by the manufacturer or compounder along 'Nith and
as a part of the finished product; and
c. The property is not returnable to the manufacturer for reuse.
Section 17. Paragraph 22-58(a)(26) of the Code, concerning sales tax exemptions and
currently designated as "Reserved" is hereby amended to read in its entirety as follows:
(26) THE SALE OF A THERAPEUTIC DEVICE WITH A RETAIL VALUE
OF ONE HUNDRED DOLLARS ($100.00) OR LESS.
Section 18. Section 11-68 of the Code, concerning proration of the annual liquor license
occupation tax, is hereby amended as follows:
Sec. 11-68. -Ne-pProration for portion of year.
COMMENCING WITH THE LICENSING YEAR 2018, the tax levied by this
division is assessed for the PORTION OF THE calendar year DURING WHICH A
LIQUOR ESTABLISHMENT OPERATED UNDER A GIVEN BUSINESS
LICENSE, or any portion thereof, and no pProration shall be made BASED ON
THE NUMBER OF FULL MONTHS REMAINING IN THE YEAR WHEN A LIQUOR
ESTABLISHMENT'S BUSINESS LICENSE IS ISSUED OR PERMANENTLY
TERMINATES where the business is used for only a portion of a year; and no
refund shall be made to any person \'Jho discontinues sush business during the
yeaf.
Section 19. Safety Clause. The City Council hereby finds, determines, and declares that
this Ordinance is promulgated under the general police power of the City of Wheat Ridge, that it is
promulgated for the health, safety, and welfare of the public and that this Ordinance is necessary for
the preservation of health and safety and for the protection of public convenience and welfare. The
City Council further determines that the Ordinance bears a rational relation to the proper legislative
object sought to be attained.
Section 20. Severability: Conflicting 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 21. Effective Date. This Ordinance shall take effect fifteen (15) days after final
publication, as provided by Section 5.11 of the Charter.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 5 to 0 on this 27th day
of March, 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 April 10, 2017, at 7:00 o'clock
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 10th day of April , 2017.
SIGNED by the Mayor on this 10th day of __ Ap:;_r_i_l ______ , 2017.
ATTEST:
First Publication: March 30, 2017
Second Publication: April 13, 2017
Wheat Ridge Transcript
Effective Date: April 28 • 201 7
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Gerald E. Dahl, City Attorney