HomeMy WebLinkAboutOrdinance-1985-0642INTRODUCED BY COUNCILMEMBER MERKL
ORDINANCE NO. 642
Series of 1985
TITLE: AN ORDINANCE AMENDING VARIOUS SECTIONS OF THE CODE OF
LAWS OF THE CITY OF WHEAT RIDGE RAISING CERTAIN
EXISTING OR ADDING CERTAIN NEW TAXES AND/OR FEES,
SPECIFICALLY ADDING NEW SECTIONS 21-53, LODGER'S TAX,
AND SECTION 21-54 ADMISSION'S/AMUSEMENT TAX; AND
AMENDING EXISTING SECTIONS 21-5(i)(7) EXEMPT SALES (BY
REMOVING EXEMPTION OF GAS AND ELECTRICITY USED IN
PROCESSING OR MANUFACTURING), SECTION 3-3 (OCCUPATION
TAXES ON LIQUOR LICENSES), SECTIONS 3A-7(A)(1),(2),(3)
AND (5) (RAISING FEES ON AMUSEMENT DEVICES), SECTION
9A-6 (LICENSE FEES FOR GUARD SERVICES AND SECURITY
AGENCIES), SECTIONS 5-81 AND 5-82 (FEES PURSUANT TO THE
UNIFORM BUILDING CODE), AND SECTION 30 OF APPENDIX A
(REZONING AND RELATED APPLICATION FEES)).
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE,
COLORADO THAT:
Section 1. The Code of Laws of the City of Wheat Ridge is
hereby amended by adding thereto the following Section 21-53,
Lodgers Tax as follows:
Section 21-53, LODGERS TAX. Effective January 1, 1986,
there is hereby levied an excise tax on the price paid or charged
for the lease, rental or furnishing of rooms or other public
accommodations to any person who for a consideration uses,
possesses, or has the right to use or possess any room or rooms
or other public accommodations in any hotel, apartment hotel,
guest house, guest ranch, mobile home, auto camp, trailer court
or park or any other place furnishing rooms or other public
accommodations under any concession, permit, right of access,
license to use or other agreement. Such tax on public
accommodations shall be subject to the following conditions:
(1) The tax hereby levied shall be in lieu of City sales
tax on said rental or furnishing of public accommodations. The
sales tax hereby created in this section 21-53 shall not apply to
the sale or sales of any goods, services or commodities other
than the furnishing of rooms and accommodations.
(2) The tax hereby levied shall be collected and paid at
the rate of five percent (5%) of the purchase price paid or
charged for such accommodations and shall exclude the sale of any
goods, services and commodities other than the furnishing of
rooms or other accommodations.
(3) The person, partnership, corporation or other entity
making such rooms or other public accommodations available shall
for all purposes of this Chapter be deemed to be a "retailer or
vendor" as defined in Section 21-1 of this Code of Laws.
(4) The rental or furnishing of public accommodations for
a period of at least thirty (30) consecutive days shall be exempt
from the tax hereby created.
Section 2. The Code of Laws of the City of Wheat Ridge is
hereby amended by adding thereto the following Section 21-54,
Admissions/Amusements Tax as follows:
21-54: LEGISLATIVE INTENT: It is hereby declared to be the
legislative intent of the City Council that on and after the
effective date of this Chapter, every person who pays to gain
admission or access to a performance of a motion picture or to
the use of lanes and pin setters for bowling balls in a bowling
alley in the City that is open to the public shall pay the tax
imposed by this Chapter, and every person, whether owner, lessee,
or operator, who charges or causes to be charged admission to any
such performance of a motion picture or use of lanes and pin
setters for bowling balls in a bowling alley shall collect the
tax imposed by this Chapter.
21-54.1; DEFINITIONS: When not clearly otherwise indicated by
the context, the following terms, words and phrases as used in
this Section 21-54 shall have the following meanings:
(A) "Person" or "Public" includes any individual, firm,
co-partnership, joint venture, corporation, society, club,
league, association, joint stock company, estate or trust,
receiver, trustee, assignee, lessee, or any person acting n a
fiduciary or representative capacity, whether appointed by court
or otherwise, or any group or combination acting as a unit,
and the plural as well as the singular number.
(B) "Treasurer" shall mean the Treasurer of the City of Wheat
Ridge.
(C) "City" shall mean the City of Wheat Ridge.
(D) "Taxpayer" shall mean any person obligated to account to the
Treasurer for taxes collected or to be collected under the terms
of this Chapter
(E) "Open to the public" shall mean any place or event or
activity the admission or access to which is open to members of
the public upon payment of a charge or fee.
(F) "Theater Operator" shall mean any person, whether own,
operator, lessee or any other person, who charges or causes to be
charged admission to a performance of a motion picture theater
open to the public.
(G) "Bowling Alley Operator" shall mean any person, whether
owner, operator, lessee or any other person, who charges or
causes to be charged admission to a bowling alley or fees for
the utilization, lease or rental of bowling alleys and pin
setters for bowling balls in a bowling alley open to the public,
including charges for bowling by the line.
(H) "Vendor" shall mean any theatre operator or bowling alley
operator.
(I) "Tax" shall mean an excise tax of four percent (4%) of each
admission charge.
(J) "Admissions charge" shall mean any charge for the right or
privilege of admission to a performance of a motion picture open
to the public or any charge for the right or privilege to the use
of bowling alleys and pin setters for bowling balls in a bowling
alley open to the public, including charges for bowling by the
line.
21-54.2: EXCISE TAX BASED ON ADMISSIONS: There is hereby
imposed an excise tax of four percent (4%) of each admission
charge on every vendor, as defined herein, operating within the
limits of the City of Wheat Ridge. Said excise tax is in
addition to all other taxes imposed by law.
21-54.3: EXEMPT TRANSACTIONS: The following persons, including
vendors, are exempt from the payment or collection of the tax
levied by this Chapter.
A. The United States government and the State of Colorado, and
the political subdivisions thereof, including the City, in the
conduct of their governmental functions;
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B. Religious, charitable and eleemosynary organizations in the
conduct of their religious, charitable, and eleemosynary
functions, provided that a letter of exemption from the City is
possessed by such organization;
C. A school, other than a school held or conducted for private
or corporate profit, in the conduct of its educational functions,
provided that a letter of exemption from the City is possessed by
such school.
D. Any person who refunds an admission charge for any reason,
either before or after an event has taken place, and refunds the
tax along with the charge.
E. Any person who provides free passes, complimentary admission
tickets or otherwise does not collect an admission charge, but if
such person imposes a reduced charge, whether for a pass,
complimentary admission or otherwise, the tax imposed in this
Chapter is applicable to the amount of such charge.
21-54.4: ALL MONIES DUE THE CITY TO BE HELD IN TRUST: All sums
of money collected by a vendor or due the City pursuant to this
Chapter are public monies that are the property of the City. The
person required to collect and remit this tax shall hold all such
monies in trust of the sole use and benefit of the City until
remitted to the City in the manner prescribed by Chapter 21 of
the Code of Laws of the City.
Section 3. Section 21-5(i)(7) of the Code of Laws of
the City of Wheat Ridge is hereby repealed and reenacted as
follows:
(7) Tangible personal property purchased or leased from a
vendor by a person engaged within the city in the
business of manufacturing for wholesale sale or
compounding for wholesale sale, when such tangible
personal property is 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. THE EXEMPTION STATED HEREIN
SHALL NOT INCLUDE NATURAL GAS AND/OR ELECTRICITY USED
IN THE PROCESSING OR MANUFACTURING OF GOODS OR
COMMODITIES OR SUBSTANCES.
Section 4. Section 3-3 of the Code of Laws of the City of
Wheat Ridge is hereby repealed and reenacted as follows:
There is hereby levied and assessed for each year an annual
occupation tax upon the business of selling 3.2 percent beer,
malt, vinous or spirituous liquors, except medicinal liquors, in
the city, as such occupation has been herein classified as
follows:
(a)
For
all
class
"G"
operators,
seven
hundred
dollars.
(b)
For
all
class
"F"
operators,
five
hundred
dollars.
(c)
For
all
class
"D"
operators,
five
hundred
dollars.
(d)
For
all
class
"E"
operators,
five
hundred
dollars.
(e)
For
all
class
"C"
operators,
seven
hundred
dollars.
(f)
For
all
class
"Jl"
operators,
five
hundred
dollars.
(g)
For
all
class
"J2"
operators,
five
hundred
dollars.
(h)
For
all
class
"J3"
operators,
one
thousand
nine hundred
dollars.
(i)
For
all
class
"T"
operators,
one t
housand
one hundred
dollars.
Section 5. Section 3A-7 of the Code of Laws of the City
of Whea dge is hereby repealed and reenacted as follows:
(a) Fees for person licensed under the provisions of this
chapter are as follows:
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(1) Amusement arcade; annual fee. Applicants or holders of
an amusement arcade license shall pay a yearly fee of fifty
dollars per amusement device maintained upon the premises.
(2) Amusement center; annual fee. Applicants or holders of
an amusement center license shall pay a yearly fee of fifty
dollars per amusement device maintained upon the premises.
(3) Establishment maintaining amusement devices; annual fee.
Any person owning or operating an establishment maintaining
amusement devices, as defined in section 3A-1 hereof, shall pay a
yearly fee of fifty dollars per amusement device maintained upon
the premises, and shall be issued, upon such payment a
certificate of payment by the city clerk indicating the number of
approved devices maintained upon the premises. An establishment
maintaining amusement devices, as herein defined, shall not be
subject to the provisions of sections 3A-2, 3A-3, 3A-4 or 3A-10
hereof, but shall be subject to all other provisions of this
chapter.
(4) Amusement arcade; investigation fee. Applicants for an
amusement arcade license shall pay an investigation fee of
fifty dollars to cover the cost of investigation required by this
chapter.
(5) Additional devices acquired during license period; fee
per device. All applicants and holders of amusement center or
amusement arcade licenses shall report to the city clerk the
addition of any amusement device or devices to their premises
within fifteen days of said addition and tender to the city clerk
at that time the fee of fifty dollars for each additional
amusement device for the remainder of the original license period.
Failure to report additional amusement devices to the city clerk
shall constitute a violation of this chapter and be grounds for
imposition of a fine or penalty as provided and for revocation
or suspension of the license granted pursuant to this chapter.
(b) The city treasurer shall issue a receipt for the
payment of these fees.
(c) The city clerk shall not be required and is not
authorized to make any refund or rebate of any of the fees paid
pursuant to this section 3A-7.
Section 6. Section 9A-6 of the Code of Laws of the City of
Wheat Ridge is hereby repealed and reenacted as follows:
The annual license fee for persons engaged in the merchant
guard or merchant patrol business, business or industrial guards,
and agents and employees of merchant guard or merchant patrols
shall be as follows:
(a) Business or industrial guards and agents and employees
of merchant guards or merchant patrols working within the city
$25.00
per year.
(b) Merchant guards or merchant patrols employing fewer
than six agents or employees working within the city.... $40.00
per year.
(c) Merchant guards or merchant patrols which employ six to
nine agents or employees working with the city.......... $65.00
per year.
(d) Merchant guards or merchant patrols which employ ten to
nineteen agents or employees working within the city.... $90.00
per year.
(e) Merchant guards or merchant patrols which employ twenty
or more agents or employees working within the city.... $115.00
per year.
(f) No application fee shall be required on application for
renewal of an existing license. Any change of ownership of
merchant guard or merchant patrol shall require a new application
and license, with payment of fee therefor.
(g) In addition to the annual license provided hereinabove,
the city clerk may issue a temporary license for a period not to
exceed thirty days to any business or industrial guards, agents,
and employees of merchant guards or merchant patrols, upon the
submission of a satisfactory application, as provided in section
9A-3 and sub-sections thereof, upon approval of the chief of
police.
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(h) All annual licenses issued under the provisions of this
ordinance shall expire at midnight, twelve months from the date
of issuance, and such expiration date shall be designated on the
license by the city clerk.
Section 7. Section 5-81 of the Code of Laws of the City of
Wheat Ridge is hereby repealed and reenacted as follows:
The following table shall govern the assignment of value for
the purpose of establishing building permit fees:
BUILDING AND EQUIPMENT VALUATION SCHEDULE
(includes plumbing, heating and electrical)
Occupancy and Type:
Cost per
Square Foot
(1)
Apartment houses:
Type I or II--F.R.*
$
49.88
Type V-Masonry (or Type III)...........
37.32
Type V-Wood Frame
32.85
Type I-Basement garage
20.64
(2)
Banks:
Type I or II F.R.*
$
83.94
Type III-One-hour, o
68.20
Type III-N. oo
65.02
Type V-One-hour,
59.68
Type V-N
56.85
(3)
Churches:
Type I or II F.R
$
54.95
Type III-One-hour..
Type III-N
43.34
Type V-One-hour
41.11
Type V-N.............
39.13
(4)
Convalescent Hospitals:
Type I or II F.R.*
$
77.83
Type III-One-hour
62.95
Type V-One-hour
57.10
(5)
Dwellings:
Type V-Masonry.........................
$
46.05
Type V-Wood frame, o
42.65
Basement-finished
11.09
-unfinished
9.91
(6)
Hospitals
Type I or II F.R.*
$
92.88
Type III-One-hour
86.69
Type V-One-hour........................
79.46
(7)
Hotels and Motels
Type I or II F.R.*
$
57.46
Type III-One hour
49.54
Type III-N
47.21
Type V-One-hour
42.05
Type V-N
40.08
(8)
Industrial Plants:
Type I or II F.R......................
$
33.02
Type II-One-hour...... oo
22.88
Type II (stock)
21.76
Type III-One-hour
24.51
Type III-N..... oooo o
23.05
Tilt up... o oo
16.25
Type V-One-hour.......................
22.45
Type V-N
21.41
(9)
Medical Offices:
Type I or II F.R.*
$
69.83
Type III-One-hour
55.73
Type III-N
53.15
Type V-One-hour
51.43
Type V-N
49.02
(10)
OFFICES:
Type I or II F.R.*
$
61.32
Type III-One-hour
43.43
Type III-N
41.37
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Type V-One-hour 39.56
Type V-N 37.67
(11) PRIVATE GARAGES
Wood frame $ 11.78
Masonry, .........15.79
Open Carports, Patio and
Porches 8.43
(12) PUBLIC GARAGES:
Type I or II F.R.* $ 27.69
Type II-N 18.06
Type III-One-hour 19.78
Type III-N 18.40
Type V-One-hour 16.17
(13) RESTAURANTS:
Type III-One-hour $ 53.15
Type III-N 50.57
Type V-One-hour 47.13
Type V-N 44.89
(14) STORES:
Type I or II F.R.* $ 46.78
Type III-One-hour 37.58
Type III-N. o o. 35.78
Type V-One-hour....................... 28.98
Type V-N.............................. 27.61
(15) SCHOOLS:
Type I or II F.R $ 66.99
Type III-One-hour 48.68
Type III-N 46.35
Type V-One-hour 43.95
(16) SERVICE STATIONS:
Type II-N $ 36.89
Type III-One-hour 39.39
Type III-N 36.60
Type V-One-hour 15.05
(17) THEATERS:
Type I or I F.R $ 64.50
Type III-One-hour 45.41
Type III-N 43.26
Type V-One-hour 40.51
Type V-N 38.53
(18) WAREHOUSES:
Type I or II F.R $ 28.72
Type II or V-One hour 17.03
Type II or V-N 15.65
Type III-One-hour 19.61
Type III-N 18.66
(19) EQUIPMENT:
Air Conditioning:
Commercial $ 2.80
Residential 2.40
Sprinklers $ 1.30
Section 8. Section 5-82 of the Code of Laws of the City
of Wheat Ridge is hereby repealed and reenacted as follows:
Based upon the valuation established in section 5-81 hereof,
permit fees shall be as follows:
Total Valuation Fee
$1.00 to $500.00.......... $15.00
$501.00 to $2,000.00...... $15.00 for the first $500.00
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$2,001.00 to $25,000.00
$25,001.00 to $50,000.00
$50,001.00 to $100,000.00
$100,001.00 to $500,000.00
$1,000„0001 - up
plus $2.00 for each additional
$100.00 or fraction thereof, to
and including $2,000.00.
$45.00 for the first $2000.00
plus $9.00 for each additional
$1,000.00 or fraction thereof,
to and including $25,000.00
including $25,000.
$252.00 for the first
$25,000.00 plus $6.50 for each
additional $1,000.00 or
fraction thereof, to and
including $50,000.00.
$414.50 for the first
$50,000.00 plus $4.50 for each
additional $1,000.00 or
fraction thereof, to and
including $100,000.00.
$2,039.50 for first
$500,000.00 plus $3.00 for
each additional $1,000.00 or
fraction thereof, to and
including $1,000,000.00
$3,539.50 plus $2.00 for
each additional 1,000
Section 9. Section 30 of Appendix A of the Code of Laws of
the City of Wheat Ridge is hereby repealed and reenacted as
follows:
Applications for rezoning shall be submitted on forms
provided by the Department of Community Development. A fee of
$200.00 for standard rezonings, or $300.00 for rezoning to any
Planned Development District, shall accompany each application,
except as otherwise specified in this Ordinance.
OTHER FEES APPLICABLE TO ZONING AND ZONING RELATED
SUBMISSIONS ARE AS FOLLOWS:
Site Plan Review $150.00
Special Use Permits $50.00
Variances $50.00
Subdivision (Minor) $100.00
Subdivision (Major) $150.00 plus $5.00 per lot
A site plan, a legal description and proof of ownership
shall also be submitted at time of application. No application
shall be considered unless all requirements have been met and all
fees paid.
Notification of any rezoning request is required to be
published in a newspaper of general circulation in the community
a minimum of fifteen days prior to public hearing. A sign, which
is prepared by the Department of Community Development, shall be
posted by the applicant a minimum of fifteen days prior to each
public hearing. This sign shall be the responsibility of the
applicant and, if proper posting is not accomplished, the public
hearing may not be held. Only one postponement of public hearing
due to improper posting shall be allowed.
One public hearing before the Planning Commission and one
public hearing before the City Council is required to rezone any
property, unless otherwise provided for in this ordinance. Only
one postponement by the application shall be allowed before
either body. On the second request for a postponement, the
Planning Commission or the City Council shall have the authority
to dismiss the application.
Fees shall only be refunded if there is no action taken by
the City with respect to posting the property or publishing for
the public hearing.
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Section 10. 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 application to other persons or circumstances.
Section 11. Safety Clause. The City Council hereby finds,
determines, and declares that this ordinance is promulgated under
the general police power of the City of Wheat Ridge, that it is
promulgated for the health, safety, and welfare of the public,
and that this ordinance is necessary for the preservation of
health and safety and for the protection of public convenience
and welfare. The City Council further determines that the
ordinance bears a rational relation to the proper legislative
object sought to be attained.
Section 12. This ordinance shall take effect January 1,
1986.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8
to 0 on this 14th day of October , 1985, 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 28 , 1985, at 7:30 o'clock
p.m., in the Council Chambers, 7500 West 29th Avenue, Wheat
Ridge, Colorado
READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading
by a vote of 5 to 3 this 28th day of October
1985.
SIGNED by the Mayor on this 29th day of October ,
1985.
Frank Stites, Mayor
ATTEST:
I,
i
IL
Wanda Sang, City Clerk
lst Publication: 10/17/85 APPROVED AS TO FORM BY
2nd Publication: 11/7/85 OFFICE OF'"Cl-fiA TORNEY:
Wheat Ridge Sentinel:
Effective date: 1/1/86 John E. Hayes
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