HomeMy WebLinkAboutOrdinance-1975-0185 - Sales Tax IncreaseINTRODUCED BY COUNCILMAN Merkl
ORDINANCE NO. 185
Series of 1975
TITLE. AN ORDINANCE DESIGNATED BY THE SHORT TITLE,
"ADDITIONAL SALES TAX ORDINANCE," CONCERNING THE MUNICIPAL
SALES TAX OF THE CITY OF WHEAT RIDGE, COLORADO: SUBMITTING
TO THE ELECTORS OF THE CITY AT THE NEXT REGULAR ELECTION,
TO BE HELD ON NOVEMBER 4, 1975, A PROPOSAL 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, Colorado, has found and determined an urgent need for
additional revenues to balance the City's budget and for
capital improvements which can only be met through additional
taxation; and
WHEREAS, the City 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 of
Wheat Ridge, a proposal to adopt a one percent (1%) sales
tax as provided by Ordinance No. 3, Series of 1969; and
WHEREAS, the Board of County Commissioners of
the County of Jefferson, State of Colorado, to the best
knowledge of the City Council, has not proposed or adopted
a County-wide Sales Tax resolution (other than a resolution
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 imposed
by the State, County and City, including, without limitation
the additional tax adopted by this Ordinance shall not exceed
seven percent (7%) 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
(1%) as more specifically provided in Ordinance No. 3, Series
of 1969, as amended by Ordinance No. 29, Series of 1970, and
Ordinance No. 52, Series of 1970, by another one percent (1%)
to a total of two percent (2%).
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF WHEAT RIDGE, COLORADO:
Section 1. This amendatory ordinance shall be
known as and may be cited as the "Additional Sales Tax
Ordinance."
Section 2. Subject to the approval by a majority
of the registered qualified electors of the City of Wheat
Ridge, voting on the proposal hereinafter described; Sub-
Section 1, Section 6, Ordinance No. 3, Series of 1969, of
the City of Wheat Ridge, Colorado, shall be and hereby is
Ordinance No. 185
Page 2.
amended to read as follows:
" Section 6, Ordinance No. 3 - Schedule of
Sales Tax. (1) There is hereby impose upon
all sales commodities and services specified
in Section 4, a tax in accordance with the
following schedule:
Amount of Sale
$.01 including $.18
$.19 including $1.00
Tax
no tax
$.02
On sales in excess of one dollar the tax shall
be two cents on each full dollar of the sales
price, plus the tax shown in the above schedule
for the applicable fraction part of a dollar in
each sales price."
Section 3. Pursuant to Section 29-2-102, C.R.S.
1973, as amended, as recodified by H.B. 1089 of 1975, there
is hereby submitted to the electors of the City of Wheat
Ridge, at the next regular election to be held on November
4, 1975, for their approval or rejection, the Municipal
Sales Tax proposal hereinafter set forth, as follows:
"Shall the City of Wheat Ridge increase the
City's Sales Tax from one percent to two
percent as proposed in the additional sales
tax ordinance?"
The provisionsof the Colorado Municipal
Election Code of 1965, as amended, shall
cover the election on the proposal.
Section 4. The officers of the City be and they
are hereby, authorized and directed to take all action
necessary or appropriate to effectuate the provisions of
this Ordinance.
Section 5. The Council has determined and does
hereby declare that the need for additional revenue to defray
the cost of capitol improvements and to balance the budget
is critical and the present revenue sources are wholly in-
adequate. In Council's judgment, fairness requires that such
costs should not be supported by general (ad valorem) taxes
if other funds, such as the proceeds from the additional
municipal sales tax, can be made available.
Section 6. Section 2 of this amendatory ordinance
shall become effective on the 1st day of January , 1976 ,
if, but only if, the sales tax proposal is approve-Thy a
majority ofthe registered qualified electors of the City
voting on the proposal at the general election to be held on
November 4, 1975;but if such proposal is so approved and if
such thirty (30) days notice is not properly given prior to
the 30th day of November , 1975 , the effective date of
this ordinance shall- be tie first day of the month next
succeeding the expiration of the thirty (30) days after such
notice is properly given.
Section 7. Emergency Clause. The provisions of
this Ordinance are necessary for the immediate preservation
of the public health and safety of the citizens of Wheat
Ridge, Colorado, for the following reasons: (1) There is
an urgent need for additional revenues to balance the budget
which budget is for the fiscal year, January 1, 1976, through
Ordinance No. 185
Page 3.
December 31, 1976.
(2) That there is an urgent need for additional revenues
to defray the cost of capital improvements.
(3) That this ordinance must be effective for a period of
time at least thirty (30) days prior to the general
election date of November 4, 1975 for the proper submission
of the above proposal on the sales tax to the electorate
of the City of Wheat Ridge, Colorado.
Section 8. Effective Date. This ordinance
shall take effect and be in force ive (5) days after
publication following final passage, providing it shall
have been passed by affirmative vote of three-fourths
of the members of the City Council; otherwise said Ordinance
shall take effect thirty (30) days after publication, following
final passage. In no case, however, shall said Ordinance
take effect prior to the 1st day of January , 1976 .
INTRODUCED, READ, PASSED, AND ORDERED PUBLISHED
AND POSTED, on first reading, by a vote of 4 to 1
this 28th day of
JULY ,A.D. 1975.
READ, ADOPTED AND ORDERED PUBLISHED AND POSTED,
on second and
final
reading by
a vote
of 5 to 1 ,
this 11tn
day of
August
,A.D.
1975.
HOMER L. ROE`5ENER.,' MAYOR
A7T :
e' roug m, City lerk
CERTIFICATION OF PUBLISHING AND POSTM E
I, Elise Brougham, hereby certify that Ordinance 185
was duly published in the Wheat Ridge sentinel on the 31st
day of July , 19755 and posted by me following
first reading, on the 1st day of August ,
1975, at the following locations within the City of
Wheat Ridge:
Wheat Ridge Post Office
Wheat Ridge Branch Library
Columbia Heights School
Prospect Malley Fire Department
Wheat Ridge City Office
Wheat Ridge Council Chambers
Hullerstrand Elementary School
I, Elise Brougham, hereby certify that Ordinance 185
was duly published in the Wheat Ridge Sentinel on the 14th
day of August 11975, and following second reading
was posted by me an the _ 15th day of August , 1975,
at the above listed locations within the City of Wheat Ridge.
e Brougham, City ~ erk