HomeMy WebLinkAboutOrdinance 1750 - Carryout Bag Fee Exemption
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER OHM
COUNCIL BILL NO. 20
ORDINANCE NO. 1750
Series 2022
TITLE: AN ORDINANCE AMENDING SECTIONS 22-58 AND 22-67 OF THE WHEAT
RIDGE CODE OF LAWS TO ESTABLISH AN EXEMPTION FROM THE
CITY’S SALES AND USE TAX FOR CARRYOUT BAG FEES ENACTED BY
THE STATE OF COLORADO
WHEREAS, the City of Wheat Ridge is a home rule municipality having all powers
conferred by Article XX of the Colorado Constitution; and
WHEREAS, pursuant to its home rule authority and C.R.S. § 31-23-101, the City, acting
through its City Council (the “Council”), is authorized to adopt ordinances for the protection of
the public health, safety or welfare; and
WHEREAS, pursuant to Article XX, Section 6 of the Colorado Constitution, the right to
enact, administer and enforce sales and use taxes is clearly within the constitutional grant of power
to the City and is necessary to raise revenue with which to conduct the affairs and render the
services performed by the City; and
WHEREAS, pursuant to such authority, the Council has adopted and enacted a Sales and
Use Tax Code (the “Code”), under which City sales and use tax is levied; and
WHEREAS, the Council does not wish to impose local sales tax on carryout bag fees
enacted by the State of Colorado that would otherwise be taxable under the Code; and
WHEREAS, the Council adopts this ordinance with the intent to exempt such fees from
local sales and use tax.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. Section 22-58(a) of the Code is amended by the addition of new subsection
(29) to read:
(29) The carryout bag fee imposed in CRS 25-17-505, as such section existed on July
6, 2021.
Section 2. Section 22-67 of the Code is amended by the addition of new subsection (8) to
read:
(8) The carryout bag fee imposed in CRS 25-17-505, as such section existed on July
6, 2021.
Section 3. Severability, Conflicting Ordinances Repealed.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repealed.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 4. 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 8 to 0 on this
14th day of November 2022, 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 November 28,
2022 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 0 , this 28 day of November, 2022.
SIGNED by the Mayor on this 2nd day of December, 2022.
______________________________
Bud Starker, Mayor
ATTEST:
____________________________
Stephen Kirkpatrick, City Clerk
Approved as to Form
_________________________
Gerald E. Dahl, City Attorney
First Publication: November 17, 2022
Second Publication: 12/01/2022
Effective Date: 12/16/2022
Published:
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