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Home My WebLink AboutOrdinance-1975-0169 - Increasing Sales TaxIntroduced by Alderman Merkl ORDINANCE NO. 169 Series of 1975 (City of Wheat Ridge, Colorado) AN ORDINANCE DESIGNATED BY THE SHORT TITLE "6-1-75 ADDITIONAL SALES TAX ORDINANCE;" CON- CERNING THE MUNICIPAL SALES TAX OF THE CITY OF WHEAT RIDGE, COLORADO; SUBMITTING TO THE ELECTORS OF THE CITY, AT THE SPECIAL ELECTION OF THE CITY TO BE HELD APRIL 1, 1975, A PRO- POSAL FOR INCREASING THE SALES TAX OF THE CITY AND THE APPLICATION THEREOF; PROVIDING OTHER MATTERS PROPERLY RELATING THERETO; AND DECLARING AN EMERGENCY. WHEREAS, the City Council of the City of Wheat Ridge, in the County of Jefferson and State of Colorado (herein the "Council," the "City," the "County," and the "State," respec- tively), has found and determined that the urgent need for capital improvements in the City and other present and future requirements of the City can only be met through additional taxation; and WHEREAS, the Council deems it most equitable to secure additional revenue from an increased sales tax; and WHEREAS, at the regular election held on November 4, 1969, there was approved by the voters of the City a proposal to adopt a one percent sales tax, as provided by Ordinance No. 3, Series of 1969, pursuant to ch. 138, art. 10, Colorado Revised Statutes 1963, as amended, reenacted and now cited as title 29, art. 2, Colorado Revised Statutes 1973 (herein "C.R.S. 1973"); and WHEREAS, the board of county commissioners of the County, to the best of the knowledge of the Council, has not proposed or adopted a countywide sales tax resolution (other than a reso- lution fixing a sales tax of one-half percent) and the City is not prevented from adopting this ordinance by section 29-2-102, C.R.S. 1973; and the County imposes no other sales or use tax; and WHEREAS, the total sales tax in the City and imposed by the State, County and the City, including, without limitation, the additional tax adopted by this ordinance shall not exceed seven percent in contravention of section 29-2-108, C.R.S. 1973; and WHEREAS, the City, by this amendatory ordinance shall increase the existing City sales tax of one percent, as more -1- CRD _INCE 169 Page 2 specifically provided in ordinance No. 3, Series of 190, a= amended by Ordinance No. 29, Series of 1970, and ';o. 52, Series of 1970, by another one percent, to a total o` 4v-,- percent; and WHEREAS, the Council from time to time shell nF.- tl„ proceeds of the additional tax adopted by this amc,nd,:t ,r ord , - nance to defray indirectly the costs of capital acquired for the City by the payment of the princ.p i of, inn prior redemption premiums due in connection with, rind tr,( i-i,- terest on the City's general obligation bonds and otL(_Y gunki.,l obligation securities, if any, as the same become duty, excc~_,pt to the extent other moneys are available therefor from t , rn- ceeds of any City funding securities, any City refundinc; uri-- ties, or otherwise, to pay directly with any remainingq procec,ds from such additional tax the costs of such capital. improvements, except to the extent any other moneys are available therefor from Federal or State grants in aid, or otherwise, and thc,reafter to expend any remaining proceeds from such additional tax for any one or more lawful purposes as determined by thc,c'ouncil, for the purpose of so defraying indirectly and direct'v the costs of needed capital improvements to the extent of such addi- tional tax proceeds and other available moneys, if any, ind t~, that extent thereby to avoid placing any additional burden for the payment of such improvements upon the owners of property ag,iinst which there are annually levied general (ad valorem) ta:;ES. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL r)?' THE CITY OF WHEAT RIDGE, COLORADO: Section 1. This amendatory ordinance shall he known as and may be cited as the "6-1-75 Additional. Sales 'Tax Or(li-- nance." Section 2. Subject to the approval by a majority of the registered qualified electors of the City voting on the pro- posal hereinafter described, subsection 1, section 6, C)rdinancc No. 3, Series of 1969, of the City of Wheat Ridge, Colorado, shall be and hereby is amended to read as follows: "Section 6. Schedule of Sales Tax (1) There hereby imposed upon all sales of commodities and serviccs specified in Section 4, a tax in accordance with thr follow- ing schedule: AMOUNT OF SALE TAX $.01 including $.18 No Tax $.19 including $1.00 $.02. -2- ORDINANCE T69 On% ,i 1 e , nn each full dollar of thc~ tE~:7 :>ri.- , r • _ov;~ or h i r gall be two cents ,lus the tax shown fr i _tinnal part of ii C.t10I: Pursuant C.R.S. 1973, t''~ ~r is here:-; su}~mit t t~~ thk si,ec, 1 ct,ion o for 'i-ip ~rwa1 1 -Ic, h City:, at the i 1,y , April 1, 197 tax proposal r forth , as follow,: Shall tho _)r Mlc,ti a {f th(, City's ;:alf,s t,ix front one percent tc, two pc,rcent, as pro- ~,i3ed in the 6-1-7 , i diiit 1 on-1 1 S~t1,,, Ti ordinance? The provrsL•ans of t1w City's 4-t--,', SPL,._i >1 r;1•'ctiol, Resolution and the Colorado Municipal Elocti)n Code of IAh5, as amended, shall ~nvE rn the election on the L~rr,t,usni So-tion 4. The offic-,,T c,f the City be, and they hereby are, authorized and directed to take all action neces- sary or ~ippropr.late to effcctuat~ t'Li" prnvi_> ons of this ordi- nancc.. Section 5. If any s ti-on., p ragraph, clause or pro- VISit::1 cJf rur am reason be held to be in- ~7;?1Ul (~Y Un~'nf~'r'f aL~le, the inviliditl7 or uncnforceabllity of sell F cti~u~, ;~a~a;r•ipli, claus( (,r ;rc~'ision shall not affect c' i. I 1, - or 1i.: inc , r(-s,-'_utions, bylaws and rc,gul:itrcns of th,- City in con`li,-t with th.j s ordinance are hereby repealed to the extent onl_ of such inconsistency. This repeal _er 3hal l not be construed to revive an,,, ordinance, resolu- tion, bylaw, or regulation or part therenf, heretofore repealed. Section 7. The Council. has di'termined and does hereby declare that the need for public capital improvements and for additional revenues to defray, directly or n:'irectly, the cost of such improvements is cr_itic,il in(l that present revenue sources are whnll;, inadequate. In Council's judgment, fairness requires that such costs should not be supp)rted by general (ad valorem) taxes if other funds, sack as the proceeds from tiie additional municipal sales tax, can be made available. Section 29-9-10, C.R.S. 1973,provides for the submission of a municipal sales tax proposal. by ordinance at a regular or special election, but such a special election may only be held for such purpose if there is no regular election within 90 days after the adoption of this ordinance. -3- CRFINANCE 169 The Council desires to issue the City's general obligation storm sewer and drainage bonds if the Sales Tax Proposal and the bond question submitted at the special election are approved, pur- suant to the 4-1-75 Special Election Resolution, so that the capital improvements authorized by the bond question can be acquired possibly this year after the spring thaw and financed with the bond proceeds so authorized by the bond question. Section 8. Section 2 of this amendatory ordinance shall become effective on June 1, 1975, if, but only if, the Sales Tax Proposal is approved by a majority of the registered qualified electors of the City voting on the proposal at the special election of the City to be held on Tuesday, April 1, 1975; but if such proposal is so approved and if such 60 day notice is not properly given prior to June 1, 1975, the effec- tive date of this ordinance shall be the first day of the month next succeeding the expiration of the 60 days after such notice is properly given. Section 9. For the reasons stated in section 7 this ordinance is found to be necessary to the immediate preservation of the public health and safety and upon the affirmative final vote of at least three-fourths of the members of the Council, this ordinance, excepting section 2, shall take effect 5 days after final publication; but otherwise this ordinance, excepting section 2, upon the affirmative vote of a majority of all the aldermen elected to the Council, shall take effect and be in force after the expiration of 30 days after the ordinance's publication after its final passage after public hearing. Section 10. After the introduction and reading in full of this ordinance at a regular meeting of the Council, this ordinance shall be published in full in one or two newspapers of general circulation in the City at least 10 days before the ordinance's passage; and, as no newspaper is published in the City, after the ordinance's introduction and reading in full at a regular meeting, copies of this ordinance shall be posted in at least 6 public places in the City at least 10 days prior to its passage or adoption. Section 11. After this ordinance's final passage and adoption, and after its recordation in a book kept for that pur- -4- ORDINANCE 169 pose and its approval and authentication by the Mayor and its sealing, authentication and attestation by the City Clerk, this ordinance shall be published in at least one newspaper of general circulation in the City, as no newspaper is published therein. INTRODUCED, READ IN FULL, PASSED ON FIRST READING, AND ORDERED PUBLISHED this 6th day of February, 1975, by a vote of 5 to 1. Mayor Homer L. Roesener (SEAL) Attest.: E-I ti- City- (;~Yk Elibe Brougham + -5- ORDINANCE 169 I, Elise Brougham, City Clerk, City of Wheat Ridqe, County of Jefferson and State of Colorado, do hereby certify that the above is a true and correct copy of an ordinance intro- duced, read in full and ordered published in the Wheat Ridge Sentinel at a regular meeting of the City Council held on Feb- ruary 6, 1975, and ordered posted in at least 6 public places in the City. (SEAL) Attest: 1 -T.-City C1 rk Elie Brougham Published in the Wheat Ridge Sentinel. First publica- tion February 12, 1975. NOTICE IS HEREBY GIVEN that at the regular meetinq of the City Council to be held on Thursday, February 27, 1975, at the hour of 7:30 p.m. at the Albert Anderson Community Build- ing, 4355 Field Street, Wheat Ridge, Colorado, the City Council will consider the aforesaid proposed ordinance for final passage and adoption. Mayor Homer L. Roesener (SEAL) Attest: - `CitClerk Elise Brougham ` [End of first publication] FINALLY PASSED AND ADOPTED THIS 27th day of February, 1975.bV a vote of 5 to 1 APPROVED by the Mayor this day of February, 1975. Mayor Homer L. Roesener (SEAL) Attest: C'ty Clerk Elis ougham -6- ORDINANCE 169 Publ.ishod in the Wheat Ridge Sentin(-1. Second pub- lication (i.e., publication after final passage) March 5th, 1975. I, Elise Brougham, City Clerk, City of Wheat Ridqe, County of Jefferson and State of Colorado, do hereby certify that the above and foregoinq ordinance is a true and correct copy of the ordinance introduced at the reqular meeting held on February 6, 1975, read in full, published in full in the Wheat Ridge Sentinel on February 12, 1975, and finally passed and adopted on February 27, 1975, approved by the Mayor on February 27 1975, and published in full a second time in the Wheat Ridge Sentinel on 1f)VVX)d,4X1Y1 5, 1975. March (SEAL) Attest: City Clerk Elise Brougham [End of Second Publication] -7- RTi TTION Cis Pl18LICATION t ND , iI,P 7rounham, her Phv vrrtifv that n?` ril_!l v ']u`!! t -hpC ] n thr dh-t R ~rinp th dn~~ of Fehrunrv, -and pnFterl first r a i n^ nr the i4t!, d ,~i of Fehr+! ' 7 O1 ii.n(, i ^ ti rlnr 1 ^ th' n th,-' `it,~ of PC1?TN ~nt_.nr' n the , he-t dqF ''he?t Ridge Pn-t cffire "hest RidnP 9ran`-h Ll.hrarv ;,ol.l!mbia HPight<; `rhool Pro-pert V?11ev Firr? f)epartment cheat Ridge [:tv Offire !heat Ridge cnunril Chambere 1`:uller ;tr?nd ~ lnmFntnrv tirhool I, ll.ise Rrnuehem, herebv -ertifv that Ordingnre 169 dui'! pr!hli4hed in the lilhe-t Ridge `,entinel on the 9th of r-~rrh, 1975, .and posted by mvsnlf followinq sernnd -rndinn, on the 7th day of i'narrrh, 1975 et the ahnvp li°ted 1o-tinns !,ithin thn City of ',Iheet Ridge. IIJL F11` ?rnunham, Plty O 11 rk