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HomeMy WebLinkAboutOrdinance-1978-0299INTRODUCED BY COUNCILMEMBER LEWMAN ORDINANCE NO. 299 Series of 1978 TITLE: AN ORDINANCE REPEALING AND REENACTING WITH AMENDMENT, SECTIONS OF THE CODE OF THE CITY OF WHEAT RIDGE PERTAINING TO SALES TAX, USE TAX AND UTILITIES TAX. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO: Section 1. Chapter 19 of the Code of the City of Wheat Ridge, Colorado, is hereby repealed in its entirety and reenacted as part of Chapter 21. Section 2. Sections 21-1 through 21-5 of the Code of the City of Wheat Ridge, Colorado, are hereby repealed and reenacted as part of Sections 21-1 through 21-20 of the Code of the City of Wheat Ridge, Colorado, as follows: Sec. 21-1. Definitions. As used herein, the following words and phrases shall have the following meanings: City. "City" means the City of Wheat Ridge, Colorado. Sales Tax Inspector. "Sales Tax Inspector" shall mean the City Treasurer or other person or persons designated by him. Mobile Machinery. "Mobile Machinery" means those vehicles, self-propelled or otherwise, which are not designed primarily for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for the transportation of persons or cargo over the public highways, and those motor vehicles which may have originally been designed for transportation of persons or cargo, but which have been redesigned or modified by the mounting thereon of special equipment or machinery, and which may be only incidentally operated or moved over the public highways. This definition includes, but is not limited to wheeled vehicles commonly used in the construction, maintenance and repair of roadways, the drilling of wells, and the digging of ditches. Non-Resident Vendor. "Non-resident Vendor" shall mean any retailer/vendor whose place of business is located outside the City of Wheat Ridge. Person. "Person" shall mean any individual, firm, co-partnership, ~oznt venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in fiduciary or representa- tive capacity, whether appointed by court or otherwise, and any o,?-oup or combination acting as a group and the plural as well as singular number. Purchase Price. "Purchase Price" means the price or cost to the user or consumer exclusive of any direct tax imposed by the federal and state governments and those imposed by this Article, inclusive of sales by exchange for property, less the fair market value of property exchanged. Retail Sale. "Retail Sale" means any sale, except sale for resale, within the City and sales resulting in delivery to user or consumer within the City by retailers and vendors outside the City. The phrases "retail sales", "to engage in the business of sales at retail" and "on the purchase price paid or charged upon all sales and purchases of tangible personal property at retail within the City of Wheat Ridge" as used in the sentence and paragraph structure in this Article shall relate to Retail Sales as defined hereby. 2 ORDINANCE NO. 299 PAGE TWO Retailer-Vendor. "Retailer" and "Vendor" shall mean a person doing a retail business, known to the trade and public as such, and selling to the user or consumer, and not for resale. Sale. "Sale" shall mean the exchange of property for property as well as for money, including installment and credit sales, conditional or otherwise, leases of personal property, and also including the sale of electrical energy, natural and manufactured gas, telephone and telegraph communication service, and carriage of televised visual and audio messages by wire or cable. Storage. "Storage" means the keeping or retention of, or exercise of dominion or control over, or possession, for any length of time, of tangible personal property under lease or purchase at retail within or without the City from a vendor. Tangible Personal Property. "Tangible Personal Property" shall mean any corporeal personal property which is in any manner perceptible to the senses. Tax. "Tax" means the tax payable as provided in this Article by the purchaser of a commodity or service subject to tax, or the aggregate amount of taxes due from the retailer or vendor for taxable sales during a collection and reporting period applicable as required herein. Taxable Sale. "Taxable Sale" means the sale to the user or consumer, exclusive of sales exempt as provided in this Article. Taxpayer. "Taxpayer" means any person obligated to account to the Treasurer for taxes collected or to be collected under the terms of this Article. Treasurer. "Treasurer" shall mean the City Treasurer. Use. "Use" means the exercise, for any length of time, by any person within Wheat Ridge, of any right, power, or dominion over tangible personal property by lease or purchase. Wholesale Sale. "Wholesale Sale" means a sale by wholesalers to retail merc ants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; and the latter sales shall be deemed retail sales, and subject to the provisions of this ordinance. Wholesaler. "Wholesaler" means a person doing a regular organized w FO-1 e -or jobbing business, known to the trade as such, selling to retailers. Sec. 21-2. License required. It shall be unlawful for any person to engage in the business of sales at retail within the City of Wheat Ridge, Colorado, on and after the effective date of this Article, without first having obtained a license therefor, which license shall be granted at no charge and issued by the City Treasurer upon the filing of an application in the form prescribed by the Sales Tax Inspector. Such license shall be in force until revoked or transferred as hereinafter provided. A license shall be applied for and issued for each location if more than one location is used by the applicant in the conduct of business of sales at retail. Sec. 21-3. Transfer of License; revocation. A license issued hereunder designating the place of business may be transferred to a new location by the filing with the City Treasurer of a notice of location change. In case a licensee shall sell his business, the then-existing license shall become void and a new license shall be issued by the City Treasurer for the location of the business upon the ORDINANCE NO. 299 PAGE THREE filing of an application for license by the new owner. The Sales Tax Inspector shall have the power, at any time, upon violation by any holder of a license as provided for in this Article or any of the regulations, lawfully prescribed hereunder, by the Sales Tax Inspector, or for violation of any provisions of the Code of the City or Colorado state statute, to suspend or revoke any such license after a hearing before the Sales Tax Inspector. Any device or method employed by the holder of a license to evade the payment of the tax provided for by this Article Shall be sufficient cause for suspension or revocation. Sec. 21-4. Property and service taxed. There is hereby levied and there shall be collected and paid a tax in the amount stated in Sec. 21-7 as follows: On all sales and services taxable by the State of Colorado under the sales tax provisions of the Colorado Revised Statutes 1973, 39-26-104, as amended, including, but not limited to the following: a. On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail within the City of wheat Ridge, except as the purchase price is reduced by an allowance for an exchange of tangible personal property, at fair market value, and which is intended to be offered for resale. b. Upon the charge for service within the City of Wheat Ridge for telephone and telegraph service and televised audio and video messages carried by wire or cable. C. Upon the charge within the City of Wheat Ridge for electrical energy and natural or manufactured gas sold for domestic or commercial consumption and not for resale. d. Upon the amount paid for all meals, foods, beverages, liquors and cover charges, if any furnished in any restaurant, eating house, hotel, drug store, club, resort or at any such place at which meals, foods or drinks are sold to the public. e. On the entire amount charged for rooms and accomodations by any person for use by another person who uses or possesses, or has the right to use or possess any room or rooms in a hotel, motel, apartment hotel, lodging house, motor hotel, guest house, guest ranch, mobile homes, auto camps, trailer courts and parks, under any concession, permit, right of access, license or other agreement, within the City of Wheat Ridge. f. On the purchase price paid for sales of tangible personal property at retail to national banking associations and banks organized and chartered under the laws of the State of Colorado, for use within the City of Wheat Ridge. Sec. 21-5. Exempt sales. There shall be exempt from taxation under the provisions of this Article the items of sales and services exempt from taxation by the State of Colorado under the sales tax provisions of the Colorado Revised Statutes, 1973, 39-26-114, including, but not limited to the following: a. All sales to the U. S. Government, to the State of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities only. b. All sales to religious, charitable and eleemosynary corporations, in the conduct of the regular religious, charitable and eleemo- synary functions and activities. y ORDINANCE NO. 299 PAGE FOUR C. All sales which the City is prohibited from taxing under the constitution or laws of the United States or the State of Colorado. d. All sales of cigarettes. e. All charges for rooms and accomodations as provided for in Section 21-4(e) hereof to any occupant who is a permanent resident and who enters into a written agreement for occupancy or use for a period of at least 30 consecutive days during the calendar year. f. All sales of commodities which are taxed under the provisions of the Colorado Motor Fuel Tax of 1933. g. Newspapers as legally defined in Colorado Revised Statutes, 1973, 24-70-102, as amended. h. Every vendor selling items otherwise taxable, but exempted by Colorado Revised Statutes, 1973, 39-26-114(7), as amended, for sales through vending machines shall nonetheless register all vending machines with the Treasurer and pay the sales tax provided in Section 21-4 on all property sold in excess of fifteen cents (15~) so vended in the coin operated vending machines unless otherwise exempt by law. i. Additional provisions of exemption from the tax under this Article: (1) All sales of tangible personal property if both the following conditions exist: the sales are to those who reside or do business outside the City for their use outside the City and the article or commodity is delivered to the purchaser by common carrier, by mail or conveyed by the seller. (2) All sales of tangible personal property to a public utility doing business both within and outside the City, for use in its business outside the City, even though sale and/or delivery thereof is made within the City. (3) All sales of farm machinery, machinery parts, livestock, poultry, and livestock and poultry feeds and drugs, seeds and fertilizers to purchasers for use outside the City even though sale and/or delivery is made within the City, except that trucks of one ton manufactured rated capacity or less and lawn and garden tillers, mowers and renovators are not to be considered as farm machinery. (4) All permits, licenses, service charges, fines and assess- ments, for benefit or penalty, charged by and in accordance with the Code of the City of Wheat Ridge. (5) All sales of personal property provided that such sales are infrequently conducted, that the sale occurs at the residence of the owner, that the property to be sold was originally purchased for use by members of the household. (6) All sales by churches, clubs, lodges, parent-teacher organizations and organizations chartered by the State of Colorado as non-profit corporations, provided that such sales are infrequently conducted, that no regular place of sale is maintained and that all proceeds from such sales are used for the activities of the organization conducting the sale. 6 ORDINANCE NO. 299 PAGE FIVE (7) Tangible personal property purchased or leased from a resident vendor by a person engaged within the City of Wheat Ridge in the business of manufacturing for wholesale sale or compounding for wholesale sale, when such tangible personal property is: (a) An article, substance or commodity which becomes an ingredient or component part of the product manufactured, which product is itself tangible personal property, and the container, label, and shipping case thereof. (b) Machinery and specific processing equipment and repair parts and replacements thereof, exclusively and directly used in manufacturing tangible personal property. Sec. 21-6. Disputes; refunds. Should a dispute arise between the seller and purchaser as to whether or not any sale, service or commodity is exempt under this Article, nevertheless the seller shall collect and the purchaser shall pay such tax, and the seller shall thereupon issue to the purchaser an appropriate receipt showing the details of the transaction. The purchaser thereafter may apply to the Treasurer for a refund in the manner hereafter prescribed for refunds. Refunds may be applied for by submittal to the Treasurer on forms prescribed and furnished by the Sales Tax Inspector within 60 days of the date of purchase in instances of dispute, unintentional payment of tax on exempt purchases, or an overpayment of taxes reported and paid by any taxpayer to the Treasurer. The Treasurer shall forthwith, after receipt of the application for refund, submit same to the Sales Tax Inspector for a determination of applicability. The Treasurer shall disburse to the applicant a refund when such has been approved by the Sales Tax Inspector, or notify the applicant in instances of disapproval by the Sales Tax Inspector. Sec. 21-7. Schedule of sales tax. There is hereby imposed a tax on all sales of commodities and services specified in Sec. 21-4 and not otherwise exempt in Sec. 21-5, in the amount of 20 of the purchase price. In order to avoid fractions of pennies, the following brackets shall be applicable to all taxable transactions: a. On sales amounting to $0.19 to and including $0.84, a tax of $0.01 (one cent); b. On sales amounting to $0.85 to and including $1.18, a tax of $0.02 (two cents); C. 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 on the above schedule for the applicable fractional part of a dollar of each such sale price. Sec. 21-8. Retailer or vendor liable for tax. Every Retailer, Vendor and Wholesaler shall be liable for the collection of the tax as provided for in this Article for sales at retail to the user or consumer, by adding the tax imposed hereby or the average equivalent to the sale price or charge as a separate and distinct item, and when added such tax shall constitute a part of such total price or charge and shall be a debt from the consumer or user to the vendor until paid and shall be recoverable at law in the same manner as other debts. It shall be unlawful for any vendor to absorb or advertise the intent to absorb the tax imposed by the provisions of this Article, or to directly or indirectly reflect in any manner that the total of charge including the tax is not greater than the total of charge would be if the tax was not imposed. r ORDINANCE NO. 299 PAGE SIX Sec. 21-9. Reports by vendor; payment of tax. Every Vendor shall be liable as a taxpayer and responsible for the reporting to the Treasurer and paying the tax at the rate of two percent (20) of the gross total of taxable sales or charges for service during the reporting period, plus any overage of collections of tax on sales or charges for service resulting from the use of the bracket system herein prescribed, less two percent (2%) of such total of the two, to cover the taxpayer's cost of collection and reporting. A reporting period shall be the same period permitted by the state to a taxpayer for reporting to the state and paying the Colorado State Sales Tax, and such report shall be made and tax paid under the provisions of this Article on or before the 20th day of the month following the reporting period. A report shall be made for each place of business if more than one location is used in the business of sales at retail within the City. Sec. 21-10. Interest on deficiency; penalty. The Treasurer shall, as soon as practical after receipt of taxpayer's report recompute the tax by the use of known and visible factors; and if the resulting recomputed tax is less than that shown and paid by the taxpayer, the difference shall be credited toward the taxpayer's obligation for the next reporting period. If the recomputed tax is more than that shown and paid by the taxpayer, the difference shall be recorded as a deficiency together with interest at the rate of one-half of one percent (1/2%) of the amount of the tax which is deficient. The taxpayer shall be notified of the deficiency, the amount thereof and the interest thereon. Willful disregard of the requirements for reporting, and remittance of tax due, or failing to respond within ten days to Treasurer's notice of deficiency, shall subject the taxpayer to a penalty of ten percent (10%) of the amount of the tax plus interest at the rate of one-half of one percent (1/20) per month or fractional part thereof, or a deficiency and interest as notified. Sec. 21-11. Tax on use, storage, distribution, consumption. It is hereby declared to be the legislative intent of the City Council that for the pur-_:)oses of this Article every person who stores, uses, distributes or consumes on and after the effective date of this Article within the City any article of tangible personal property purchased at retail, and not stored or distributed in normal function of wholesaling, is exercising a taxable privilege. It is hereby declared that every resident of the City or any person doing business within the City who purchases or leases tangible personal property for use, storage or consumption within the City from sources outside the City and taxable hereunder, and who has not paid the tax imposed by this Article, shall make a return and pay the tax to the Treasurer. The use, storage or consumption of tangible personal property includes for the purpose of this Article materials, commodities and items of tangible personal property affixed to or made a part of facilities and structures on real property owned or leased situated within the City. Sec. 21-12. Exemptions. There shall be exempt from the tax provided in Sec. 21-11, the storage, use, distribution and consumption of the following: a. Any personal property on which a sales tax has been paid to the City of Wheat Ridge. b. Tangible personal property which, if it were sold at retail within the City of Wheat Ridge would be exempt from sales tax under the provisions of Sec. 21-5. C. Tangible personal property brought into the City by a non- resident for his own use, storage, or consumption while temporarily within this city. ORDINANCE NO. 299 PACE SEVEN d. Tangible personal property of a resident which was acquired prior to his becoming a resident. e. Where mobile machinery is acquired exclusively for business or commercial use and where such machinery is stored in the City of Wheat Ridge, but solely and exclusively used outside the City, the use tax may be prorated. When a taxpayer is able to establish to the satisfaction of the Sales Tax Inspector that a taxable item meets the above requirements, the tax may be prorated by determining the number of days within a calendar year that the machinery is stored within the City of Wheat Ridge, and apply that fraction of a year into the normal applicable use tax. f. Tangible personal property purchased or leased from a resident vendor by a person engaged within the City of Wheat Ridge in the business of manufacturing for wholesale sale or compounding for wholesale sale, when such tangible personal property is: (1) An article, substance or commodity which becomes an ingredient or component part of the product manufactured, which product is itself tangible personal property, and the container, label, and shipping case thereof. (2) Machinery and specific processing equipment and repair parts and replacements thereof, exclusively and directly used in manufacturing tangible personal property. Sec. 21-13. Form of return; date due; rate of tax. Every purchaser, consumer, user, owner, or lessee of personal property and owner or lessee of real estate shall, in compliance with Sec. 21-11 hereof, file with the Treasurer on or before the 30th day of the month following the month of purchase or month of commencement of use or storage of tangible personal property which is taxable under the provisions of this Article, a return on a form prescribed by the Sales Tax Inspector, and pay to the Treasurer the tax on the purchase price or monthly lease value at the rate of two percent (20). Interest charges for deficiency and interest and penalty charges for failure to report and pay the tax as prescribed in Sec. 21-10 hereof shall be applicable to the tax due under this section. Upon the prior approval of the Treasurer, any taxpayer may file periodic reports and pay accrued tax at intervals not greater than once per year, in lieu of reporting and payment of tax on each taxable event. Sec. 21-14. Non-resident vendors. a. It shall be unlawful for any non-resident vendor to engage in business in the City of Wheat Ridge without first having obtained a license in accordance with Section 21-2. Any non-resident vendor engaged in business in the City of Wheat Ridge shall have the same tax liability and responsibility for reporting and collecting Wheat Ridge use tax on sales to Wheat Ridge residents as a resident vendor has with respect to sales tax pursuant to this Chapter. b. For purposes of this section, a non-resident vendor engages in business in the City of. Wheat Ridge when selling, leasing, delivering or conducting any activity in connection therewith in the City of Wheat Ridge for the use, storage, consumption or distribution within the City of Wheat Ridge. This term shall include, but not be limited to: (1) The maintaining, within the City, directly, indirectly, or by a subsidiary, an office, sales room, warehouse, or other place of business. (2) The soliciting, by representatives, agents, catalogs, or advertisement by radio, television, newspaper, or f~ 1 ORDINANCE NO. 299 PAGE EIGHT any other means whatsoever, of business from persons residing in the City of Wheat Ridge and by reason thereof, receiving orders from, or the purchasing or renting of tangible personal property, by such persons residing in the City, for use, storage or consumption in the City, and the tangible personal property so ordered, purchased, or leased actually coming to rest for any length of time in the City and becoming a part of the mass of property of the City as a result thereof. (3) Delivery in the City of Wheat Ridge by a non-resident vendor or his agent, of goods purchased outside the City by a resident of the City of Wheat Ridge. C. Impoundment. In the event that the Sales Tax Inspector has reasonable cause to believe that a non-resident vendor is engaged in business in the City of Wheat Ridge without first having obtained a license, he may schedule a hearing before the Treasurer or his designee, upon not less than ten days written notice to the non-resident vendor, to determine whether or not such vendor is engaged in business in the City of Wheat Ridge. In the event that the hearing officer determines after a hearing that the vendor is engaged in business within the City of Wheat Ridge, an order shall issue, directing the vendor to obtain a license or cease doing business in the City, which order shall be appealable to the District Court in accordance with law. In the event that a non-resident vendor fails to comply with such order and continues to engage in business in the City, the Sales Tax Inspector may seize and impound any personal property of the vendor or his agent, located in the City of Wheat Ridge used in any manner in furtherance of or to facilitate the transaction of the vendor's business in the City of Wheat Ridge. The vendor shall be notified of the impoundment and shall have the right to demand an administrative hearing to be held not later than five working days from the date of seizure, unless the vendor requests a later date. The hearing officer at such hearing shall determine only whether or not the impounded property was used in furtherance of or to facilitate the transaction of business by the vendor in the City of Wheat Ridge. If no hearing is demanded or if a hearing is held and it is determined that the property was so used, it shall be held until the vendor has obtained a license. If it is determined at the hearing that the property was not so used, it shall be released forthwith. The determination of the hearing officer shall be appealable to the District Court as provided by law. If the vendor fails to apply for a license within thirty days from the date of impoundment, the Sales Tax Inspector may estimate the taxes due in accordance with Sec. 21-19 and collect such taxes pursuant to Sec. 21-18 from the proceeds of the impounded property. Sec. 21-15. Motor vehicles. No motor vehicle defined as any vehicle, including any device in, or upon which any person or property is or may be transported or drawn upon a public highway, road or street; or any device used or designed for aviation or for flight in the air and upon which a specific ownership tax is imposed by the State of Colorado, which is purchased by a resident of the City or other person for use within the City, shall be registered in Adams or Jefferson County, nor shall title to a motor vehicle as defined herein be transferred within Adams or Jefferson Counties by the County Clerks of the respective counties, if the tax imposed by the provisions of this Article has not been paid. ORDINANCE NO. 299 PAGE NINE Sec. 21-16. Burden of proof; keeping of records. a. The burden of providing that any person is exempt from taxation or any article or commodity is exempt under the provisions of this Article, shall be upon the person asserting the claim for exemption. It shall be the duty of every person engaging or continuing in business within the City or otherwise subject to the tax under the provisions of this Article or a person requiring a license under Sec. 21-2 or 21-14 hereof to keep and preserve suitable records of all sales and transactions as may be necessary from time to time to determine the applicability of the provisions of this Article thereto, and to keep such invoices, sales memoranda, books and records for a period of three years; and they shall be open at any time for examination by the Enforcement officer or his agents. b. Required records need not be stored or kept within the City of Wheat Ridge, but if they are not they must be, upon request of the Sales Tax Inspector, produced for inspection either at the taxpayer's place of business within the City of Wheat Ridge, or at the Wheat Ridge City Hall no later than fourteen (14) days from the date of request. C. When the Sales Tax Inspector has scheduled an audit or examina- tion of the records required herein, not less than fourteen days in advance, and has so notified the vendor or taxpayer, and the taxpayer fails to make available the records required hereunder at the appointed time, he shall pay to the City costs of $25. Provided, however, that costs shall not be assessed if: (1) A postponement is approved by the Sales Tax Inspector, for good cause shown, not less than seven days before the scheduled audit; or (2) Sufficient notice is given within seven days that the Sales Tax Inspector is able to schedule and conduct an audit of another taxpayer at the appointed time in lieu thereof. Sec. 21-17. Sale of business. Any vendor who shall sell out his business or stock of goods or shall quit his business shall be required to file a report or return and remit the tax due thereon from all retail sales within ten days after the date of the sale of the business or stock of goods or quitting of the business. Action by the City against the former owner shall not prohibit the exercise by the City of the tax lien provisions hereafter stated herein. Sec. 21-18. Unpaid tax; a prior lien. a. The tax imposed by this Article, together with the interest and penalties herein provided and the cost of collection which may be incurred by the City, shall be and, until paid, remain a first and priorlien upon the goods, stock in trade and business fixtures of or used by any retailer under lease, title-retaining contract or other contract arrangement, and shall take precedence on all such property over other claims and mortgages. Any new owner or successor of a business or stock in trade shall be required to withhold sufficient of the purchase money, if any, to cover the amount of tax due until such time as the former owner shall produce a receipt from the Treasurer showing the tax paid in full or a certificate showing no tax is due. Anyone who takes title or possession of a business, fixtures or stocks by purchase, foreclosure or otherwise, takes same subject to the ORDINANCE NO. 299 PAGE TEN lien for delinquent tax and shall be liable for the payment thereof to the extent of the tax, interest, penalties and collection costs, but not to exceed the value of the property so taken or acquired. b. The lien provided herein may be foreclosed by seizing under distraint warrant and selling so much of the property covered by the lien as may be necessary to discharge said lien. Such distraint warrant may be issued by the Treasurer whenever the taxpayer or vendor is in default in the payment of sales or use tax, interest and penalty, and may be served and the goods subject to such lien seized and sold by any employee of the Finance Department or any police officer. C. Goods seized pursuant to distraint warrant shall be sold at public auction after ten days public notice by publication not less than two times in a newspaper of general circulation in the City of Wheat Ridge. Such goods may be redeemed by the taxpayer anytime prior to sale by paying such tax, penalty, and interest as is due, together with such costs as have accrued from the seizure and preparation for sale. d. In the event that the taxpayer disputes the tax liability giving rise to a lien or lien and distraint warrant, he shall file a written demand for an administrative hearing and determination of tax liability, which demand will stay the sale under distraint warrant (until the conclusion of the hearing). In the event that it is determined at the hearing that the taxpayer's liability is less than the amount in the possession of the Treasurer, such excess shall be paid to the taxpayer forthwith. Failure to demand an administrative hearing and determination of tax liability shall constitute a waiver of the right to contest such liability; however, when such determination is requested, the final decision rendered therein shall be appealable to the District Court as provided by law. Sec. 21-19. Refusal to report; estimate of tax. a. In the event any taxpayer refused to report in accordance with the provisions of this Article, thereby prohibiting the establishment by the Treasurer of an accurate and exact amount of tax due, the Sales Tax Inspector may, in any reasonable manner possible, estimate the amount of tax due, to which interest at the rate of one percent (1%) per month from the date the tax was due and a penalty of ten percent of the amount of tax and interest is added. b. When an estimate of tax is made, the Sales Tax Inspector shall serve notice thereof on the taxpayer by personal service, certified or registered mail, or by leaving a copy with the person in charge at the taxpayer business establishment. Unless the taxpayer files a written demand for administrative hearing and determination of tax liability, as provided in Sec. 21-18, within ten days from the date of service, he shall be deemed to have accepted the estimate as a fair and accurate determina- tion of his tax obligation and shall thereby waive the right to contest that determination. In the event that such a hearing is held, the determination of the hearing officer shall be reviewable in the District Court in accordance with law. %j ORDINANCE NO. 299 PAGE ELEVEN Sec. 21-20. Administration. The administration of Sec. 21-1 through 21-20 is vested in and shall be exercised by the Treasurer, who shall prescribe forms and reasonable rules and regulations in conformity with said sections for the making of returns and reports, ascertainment and collection of the tax imposed hereunder, and for the proper administration and enforcement of said sections. Section 3. Section 21-6 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-21 of the Code of the City of Wheat Ridge, Colorado. Section 4. Section 21-7 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-22 of the Code of the City of Wheat Ridge, Colorado. Section 5. Section 21-8 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-23 of the Code of the City of Wheat Ridge, Colorado. Section 6. Section 21-8 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-24 of the Code of the City of Wheat Ridge, Colorado. Section 7. Section 21-9 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-25 of the Code of the City of Wheat Ridge, Colorado. Section 8. Section 21-10 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-26 of the Code of the City of Wheat Ridge, Colorado. Section 9. Section 21-11 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-27 of the Code of the City of Wheat Ridge, Colorado. Section 10. Section 21-12 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-28 of the Code of the City of Wheat Ridge, Colorado. Section 11. Section 21-13 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-29 of the Code of the City of Wheat Ridge, Colorado. Section 12. Section 21-14 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-30 of the Code of the City of Wheat Ridge, Colorado. Section 13. Section 21-15 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-31 of the Code of the City of Wheat Ridge, Colorado. Section 14. Section 21-16 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-32 of the Code of the City of Wheat Ridge, Colorado. Section 15. Section 21-17 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-33 of the Code of the City of Wheat Ridge, Colorado. Section 16. Section 21-18 of the Code of the City of Wheat Ridge, Co ora o, is hereby amended to be designated as Section 21-34 of the Code of the City of Wheat Ridge, Colorado. A ORDINANCE NO. 299 PAGE TWELVE Section 17. Section 21-20 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-35 of the Code of the City of Wheat Ridge, Colorado. Section 18. Section 21-21 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-36 of the Code of the City of Wheat Ridge, Colorado. Section 19. Section 21-22 of the Code of the City of Wheat Ridge, Colorado, is hereby amended to be designated as Section 21-37 of the Code of the City of Wheat Ridge, Colorado. Section 20. Severability. If any clause, sentence, paragraph, or part of this ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this ordinance or its applica- tion to other persons or circumstances. Section 21. This ordinance shall take effect January 1, 1979, INTRODUCED, READ, AND ADOPTED on first reading by a vote of 6 to 0 on this 9th day of October , 1978; 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 October 23 , 1978, at 7:30 o'clock P.m., at Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado. READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by a vote of 6 to 0 this 23rd day of October , 1978. SIGNED by the Mayor on this yr" day of October , 1978. 4!a:yor zver Phillips, ATTEST: i City Cler Cgto F. mpf 1st Publication October 12, 1978 2nd Publication November 2, 1978 Effective Date January 1, 1979 Presented to Mayor October 24, 1978 o c s ,