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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 Severability, Conflicting Ordinances Repealed.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 All other ordinances or parts of ordinances in conflict with the provisions of this Ordinance are hereby repealed.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: Jeffco Transcript