HomeMy WebLinkAboutOrdinance 1758 - Exemption from Sales and Use Tax
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER HUTCHINSON
COUNCIL BILL NO. 05
ORDINANCE NO. 1758
Series 2023
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 CERTAIN RETAIL DELIVERY 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 retail delivery 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
(30) to read:
(30) The retail delivery fee consisting of the community access retail delivery fee
imposed in C.R.S. § 24-38.5-303(7), the clean fleet retail delivery fee imposed in
C.R.S. § 25-7.5-103(8), the clean transit retail delivery fee imposed in C.R.S. § 43-4-
1203(7), the retail delivery fee imposed in C.R.S. § 43-4-218(3), the bridge and tunnel
retail delivery fee imposed in C.R.S. § 43-4-805 (5)(g.7), and the air pollution
mitigation retail delivery fee imposed in C.R.S. § 43-4-1303(8), as such sections
existed on June 17, 2021.
Section 2. Section 22-67 of the Code is amended by the addition of new subsection (9) to
read:
(9) The retail delivery fee consisting of the community access retail delivery fee
imposed in C.R.S. § 24-38.5-303(7), the clean fleet retail delivery fee imposed in
C.R.S. § 25-7.5-103(8), the clean transit retail delivery fee imposed in C.R.S. § 43-4-
1203(7), the retail delivery fee imposed in C.R.S. § 43-4-218(3), the bridge and tunnel
retail delivery fee imposed in C.R.S. § 43-4-805 (5)(g.7), and the air pollution
mitigation retail delivery fee imposed in C.R.S. § 43-4-1303(8), as such sections
existed on June 17, 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
27th day of February 2023, 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 March 13,
2023, at 6:30 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 5 to 3, this 13th day of March, 2023.
SIGNED by the Mayor on this 16th day of March, 2023.
______________________________
Bud Starker, Mayor
ATTEST:
____________________________
Stephen Kirkpatrick, City Clerk Approved as to Form
_________________________
Gerald E. Dahl, City Attorney
First Publication: March 2, 2023
Second Publication: March 16, 2023
Effective Date: March 31, 2023
Published:
Jeffco Transcript and www.ci.wheatridge.co.us