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
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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
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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