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HomeMy WebLinkAboutOrdinance-1973-0135 - Adopt 1% Use TaxIntroduced By Alderman Joseph Donaldson ORDINANCE NO. 135 Series of 1973 TITLE: AN ORDINANCE TO ADOPT A ONE PERCENT USE TAX AS ALLOWED BY HOUSE BILL 1236 PA55ED BY THE FORTY-NINTH GENERAL ASSEMBLY AND SIGNED INTO LAW BY THE GOVERNOR AND TO PROVIDE FOR THE COLLECTION, ADMINISTRATION AND ENFORCEMENT THEREOF BY THE CITY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO, THAT: Section One. Imposition of Tax. A use tax shall be imposed only for the privilege of storing, using or consuming in the City any construction and building materials and motor vehicles and other vehicles on which registration is regjired, purchased at retail. The use tax herein adopted shall not apply to those items set out in 138-10-10 CRS 1963 as amended, as not being taxable. a. To the storage, use, or consumption of any tangible personal property the sale of which is subject to a retail sales tax imposed by the City or town; b. To the storage, use or consumption of any tangible personal property purchased for resale in the City or town, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of a business; C. To the storage, use, or consumption of tangible personal property brought into the City or town by a nonresident ,thereof for his own storage, use, or consumption while temporarily within the City or town; d. To the storage, use, or consumption of tangible personal property by the United States government, or the state of Colorado, or its institutions, or its political subdivisions in \ their governmental capacities only or by religious or charitable ` corporations in the conduct of their regular religious or charitable functions; e. To the storage, use, or consumption of tangible personal property by a person engaged in the business of manufac- \ turing, compounding for sale, profit, or use any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished and the container, label, or the furnished shipping case thereof; f. To the storage, use, or consumption of any article of tangible personal property the sale or use of which has already been subjected to a sales or use tax of another county, City, or town equal to or in excess of that imposed by this article. A credit shall be granted against the use tax imposed by this article with ORDINANCE NO. 135 - Continued -2- respect to a person's storage, use, or consumption in the City or town of tangible personal property purchased by him elsewhere. The amount of the credit shall be equal to the tax paid by him by reason of the imposition of a sales or use tax of another county, City, or town on his purchase or use of the property. The amount of the credit shall not exceed the tax imposed by this article. g. To the storage, use, or consumption of tangible personal property and household effects acquired outside of the City or town and brought into it by a nonresident acquiring residency; h. To the storage or use of a motor vehicle if the owner is or was, at the time of purchase, a nonresident of the City or town and he purchased the vehicle outside of the City or town for use outside the City or town and actually so used it for a substantial and primary purpose for which it was acquired and he registered, titled, and licensed said motor vehicle outside of the City or town. i. To the storage, use, or consumption of any construction and building materials and motor and other vehicles on which registration is required, if a written contract for the purchase thereof was entered into prior to the effective date of such use tax. j. To the storage, use, or consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let, or entered into at any time prior to the effective date of such use tax ordinance or proposal. Section Two. Collection of Tax. The collection of the use tax relating to motor or other vehicles shall be collected as set out in 138-5-40 CRS 1963 as amended. The collection of the use tax for all other items allowed in Section One of this Ordinance shall be administered by the City Treasurer and shall be collected at the time permits are issued for building and construction by the City Building Department and shall be the responsibility of the person applying for the applicable permit. For the purpose of this section, Forty Percent (40%) of the valuation of the improvement as stated on the permit shall be deemed to be the sale value of the construction and building materials stored, used, or consumed therein, and subject to the provisions of Section 3. Section Three. Schedule of Tax. The rate of use tax imposed shall be as follows: Amount of Sale Tax $0.01 including $0.18 No Tax $0.19 including $1.00 10 On sales in excess of one dollar, the tax shall be one cent on each full dollar of the sales price, plus the tax shown in the above schedule for the applicable fractional part of a dollar of each such ORDINANCE NO. 135 - Continuted -3- sales price. Section Four. Disputes-Appeals. Should a to the value of construction or building materials of Section 2, the person applying for the permit s pay the tax under the provisions of Section 3. He the City Treasurer, stating the basis of his claim vided by the City Treasurer. It shall then be the Treasurer to determine the question of adjustment. dispute arise as under the provisions -call nevertheless may then apply to on forms pro- duty of the City Section Five. Penalty Clause. Any person who violates any provision of this Ordinance shall be guilty of a misdemeanor and upon conviction thereof shall be punished by a fine not exceeding three hundred dollars ($300.00) or by imprisonment for a period not exceeding ninety (90) days, or both such fine and imprisonment. Every day of such violation shall constitute a separate offense. Section Six. Effective Date. This Ordinance shall take effect and be in force five (5) days after publication following final passage providing it shall have been passed by an affirmative vote of three-fourths (3/4) of the members of the City Council; otherwise said Ordinance shall take effect thirty (30) days after publication following final passage. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED AND POSTED on first reading by a vote of 6 to 0 this 12th day of July , A. D. 1973. READ, ADOPTED AND ORDERED PUBLISHED AND POSTED on second and final reading by a vote of 6 to 0 this 20th day of September , A. D. 1973. "~'~~l ids ; f r i1,A i- Albert E. Anderson Mayor ATTEST: Louise F. Turner City Clerk CERTIFICATION OF POSTING AND PUBLICATION We, Louise F. Turner and Helen Elise Brougham hereby certify that Ordinance No. 135 was duly published in the Wheat Ridge Sentinel on the 19th day of July 1973 and posted by us following first reading on the 20th day of July 1973 at the following locations within the City of Wheat Ridge: Wheat Ridge Post Office Wheat Ridge Branch Library Westridge Sanitation District Columbia Heights School Prospect Valley Fire Department Wheat Ridge City Office Wheat Ridge Council Chambers We, Louise F. Turner and Helen Elise certify that Ordinance No. 135 was duly pi Wheat Ridge Sentinel on the 27th day of _ and posted by us following second reading on day of September 1973 at the above listed the City of Wheat Ridge. Brougham hereby iblished in the September 1973 the 28th locations within Louise F. Turner City Clerk i LNelen Elise Brougha -j Deputy City Clerk