HomeMy WebLinkAboutOrdinance-1988-0781INTRODUCED BY COUNCILMEMBER FLASCO
ORDINANCE NO. 781
Series of 1988
TITLE: AN ORDINANCE REPEALING AND REENACTING, WITH AMENDMENTS,
CHAPTER 21, TAXATION, OF THE CODE OF LAWS OF THE CITY
OF WHEAT RIDGE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE,
COLORADO:
Section 1_ Chapter 21, Taxation, Article 1, Retail Sales, of the
Code of Laws of the City of Wheat Ridge is hereby repealed and
reenacted, with amendments, as follows:
Sec. 21-1. DEFINITIONS.
As used herein, the following words and phrases shall
have the following meanings:
Admission charge shall mean any charge for the right or privilege
of admission to an amusement or entertainment event.
Alarm and security systems services and/or sales means the entire
service charge or purchase price for any alarm or security
system. This charge or price includes but is not limited to
compensation paid for monitoring, maintenance, rental, lease,
material, equipment or installation, of alarm or security
systems.
Amusement or entertainment event means any event where a person
pays to gain admission to any place in the City that is open to
the public, or to gain access to a performance, stage show, play,
concert, or to a sport or recreation event, or to a motion
picture, or to the use of lanes and pinsetters for bowling balls
in a bowling alley or a game of regular or miniature golf.
Auction or estate liquidation sale means any sale conducted or
transacted at a permanent place of business operated by an
auctioneer or estate liquidator, or a sale conducted or
transacted at any location where tangible personal property is
sold by an auctioneer or estate liquidator when such individual
is acting either as agent for the owner of such tangible personal
property or is in fact the owner thereof.
Bowling alley operator means 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 pinsetters for bowling balls, in
a bowling alley open to the public, including charges for bowling
by the line.
Business means all activities or undertakings of any nature
engaged in or caused to be engaged in by any person with the
object of profit or gain, benefit or advantage, direct or
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indirect. Business shall mean any business, trade, occupation,
profession, avocation or calling of any kind carried on or
engaged in by a person, having a fixed or transitory situs within
the City.
Canvasser means any person, whether as volunteer, agent,
organizer or employee of an exempt or charitable organization who
travels by foot, wagon, motor vehicle, pushcart or any other
method of transportation, from house to house or from street to
street, or in and upon public parks or properties to distribute
informational literature, to solicit charitable contributions, or
to engage in other activites protected by the First Amendment of
the United States Constitution.
Carrier access services sale means any charge by local telephone
exchange companies to providers of interchange telecommunications
services for use in providing their interchange
telecommunications services.
Capital lease means a lease with characteristics of a purchase,
including without limitation, a lease term corresponding to the
useful life or property, the lessee's payment of costs of
property incidental to ownership, or the lessee's option to
purchase for less than fair value.
Charitable organization means any non-profit entity organized
and/or operated in the City exclusively for religious, or
charitable purposes, no part of the net earnings of which inures
to the benefit of any private shareholder or individual, no
substantial part of the activities of which is carrying on
propaganda or otherwise attempting to influence legislation, and
that does not participate in or intervene in any political
campaign on behalf of any candidate for public office, or publish
or distribute any statements on such candidate's behalf; which,
consistent with existing laws and for the benefit of an
indefinite number of persons, exclusively, freely, and
voluntarily ministers to those persons' physical, mental, or
spiritual needs.
City means the City of Wheat Ridge, Colorado.
City Code shall mean the Code of Laws of the City of Wheat Ridge,
Colorado.
Computer software means the internalized instruction code which
controls the basic operations (i.e., arithmetic and logic) of the
computer, causing it to execute instructions contained in system
programs, as an integral part of the computer. Such instruction
code is not normally accessible or modifiable by the user. A
software program is one in which instructions and routines
(programs) are determined necessary to program the customer's
electronic data processing (EDP) equipment to enable the customer
to accomplish specific functions with his EDP system. The
software may be in the form of:
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(1) Systems programs (except for the instruction codes
which are considered tangible property in this definition)
programs that control the hardware itself and allow it to
compile, assemble and process application programs;
(2) Applications programs programs that are created
to perform business functions, or control, or monitor process;
(3) Pre-written (canned) programs programs that are
either systems programs or application programs and are not
written specifically for the user; or
(4) Custom programs programs created specifically for
the user.
Construction equipment means all pieces of portable machinery,
vehicles and other types of equipment used directly or indirectly
to build, erect or otherwise construct buildings, roads, bridges
or any construction project or to aid in such building or
construction.
Construction material means tangible personal property which,
when combined with other tangible personal property, loses its
identity to become an integral and inseparable part of a
completed structure or project including public and private
improvements. Construction materials include, but are not
limited to, such things as: asphalt, bricks, builders' hardware,
caulking material, cement, concrete, conduit, electric wiring and
connections, flooring, glass, gravel, insulation, lath, lead,
lime, lumber, macadam, millwork, mortar, oil, paint, piping, pipe
valves and pipe fittings, plaster, plumbing fixtures, putty,
reinforcing mesh, road base, roofing, sand, sanitary sewer pipe,
sheet metal, site lighting, steel, stone, stucco, tile, trees,
shrubs and other landscaping materials, wall board, wall coping,
wall paper, weather stripping, wire netting and screen, water
mains and meters, and wood preserver. The above materials, when
used in forms, or other items which do not remain as an integral
or inseparable part of a completed structure or project are not
construction materials. Construction materials do not include
such things as: carpeting, equipment, furniture, removable
fixtures, window coverings, or similar items.
Construction project means the erection, installation,
alteration, repair, or remodeling of a building or structure upon
real estate, and any other activity for which a building permit
is required under the City Code.
Consumer means any person or business in the City who buys, uses,
stores, distributes or otherwise consumes tangible personal
property or taxable services purchased from sources inside or
outside the City.
Consumer deductions means those items that may be deducted from
gross taxable sales or gross taxable services.
Customer access service charge means any direct charge by local
telephone exchange companies to the consumer.
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Engaged in business means performing services or selling,
leasing, renting, delivering or installing tangible personal
property in the City. This term shall include, but shall not be
limited to, the following acts or methods of transacting
business:
(1) Maintaining within the City, directly, indirectly
or by a subsidiary, an office, distributing house, sales room or
house, warehouse or other place of business; or
(2) Soliciting business by direct representatives,
indirect representatives, or manufacturers' agents; distributing
catalogues or other advertising; using any communications media;
or by any other means whatsoever, receiving orders to sell,
lease, or rent tangible personal property or services in the City
or for use, purchase, consumption, storage or distribution in the
City; or
(3) Extending credit to potential consumers or
purchasers residing in the City; or
(4) Collecting debts from persons residing in the City
through the use of process or forums in the City; or
(5) Providing three or more units of real property for
rent or lease as a residence, or providing any real property for
rent or lease for commercial or business uses.
Exempt organization means any governmental, quasi-governmental,
religious, or charitable organization which has applied for, and
been assigned, a Certificate of Exemption from the City of Wheat
Ridge.
Farm closeout sale means an auction or private sale to make full
and final disposition of all tangible property previously used by
a farmer or rancher in farming or ranching operations which are
being abandoned.
Food means food which is advertised or marketed for human
consumption and is sold in the same form, condition, quantities
and packaging as is commonly sold by grocers. The term includes
cereals and cereal products; milk and milk products; meat and
meat products; fish and fish products; eggs and egg products;
vegetables and vegetable products; fruit and fruit products;
sugar and sugar products and sugar substitutes; coffees and
coffee substitutes; teas; cocoa and cocoa products; candy; ice
for human consumption; distilled water for human consumption; and
spices, condiments, salt and oleo-margarine.
The term does not include food or drink served or furnished in or
by restaurants, cafes, lunch counters, cafeterias, hotels,
drugstores, social clubs, nightclubs, cabarets, resorts, snack
bars, caterers, delicatessans, carryout shops and other like
places of business at which prepared food or drink is regularly
sold, including sales from pushcarts, motor vehicles and other
mobile facilities; chewing gum, spirituous, malt or vinous
liquor; proprietary medicines; nostrums, lozenges; tonics;
carbonated beverages including carbonated water marketed in
containers; non-alchoholic cocktail mixes; vitamins and other
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dietary supplements; pet foods; seeds and plants to grow food;
food or drink furnished, prepared or served for consumption at
tables, chairs or counters or from trays, glasses, dishes or
other tableware provided by the vendor; prepared food or drink
sold by vendors who regularly sell for consumption on or near the
premises of the vendor, even though such food or drink is sold on
a take-out or to-go order and is bagged, packaged or wrapped and
taken from the premises of the vendor; and food or drink vended
by or through machines on behalf of a vendor.
Gross taxable sales and service means the total amount received
in money, credit, property or other consideration valued in money
from sales, leases, rentals and purchases at retail within the
City, and taxable under the provisions of this Chapter, and shall
include the cost of goods purchased tax free by the taxpayer or
taken from his stock and used or consumed by him personally or
used by him in the rendering of a service.
Hotel room, motel room, or other accommodations means any room or
other accommodation in any hotel, apartment-hotel, motel, guest
house, trailer court or park, or any similar place furnishing
rooms or other public accomodations to any person who, for
consideration, uses, possesses, or has the right to use or
possess such room or other accomodation for a total continuous
duration of less than one month.
License means a City of Wheat Ridge sales and use tax license,
and/or general business license.
Linen service means delivery and pick up, cleaning, mending,
lease and/or rental of bed linen, table linen, uniforms, runners
and mats, shirts and smocks, cloth towels and dispensers,
diapers, mops, etc. which are rented or leased under contract and
are maintained by the renter or lessor. When the customer is
charged the replacement cost for lost or damaged items provided
by the service, the transaction is not considered a lease or
rental and is considered a taxable sale.
Local exchange company means any person who provides public
telephone or telecommunication exchange access lines, mobile
telecommunications or channels necessary to effect the transfer
of two-way voice communication or other data conveyance from
within the city.
Lodgers tax means the amount assessed or charged by this Chapter,
and collected by retailers and vendors for the lease, rental or
furnishing price of each hotel room, motel room, or other
accommodation.
Mobile machinery means those vehicles, self-propelled or
otherwise, which are not designed primarily for the
transportation of person 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,
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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.
Municipality means any municipal corporation or similar form of
local government in Colorado, or another state, except counties,
school districts, or special districts, and the City of Wheat
Ridge; including any city, town, and city and county, whether
organized pursuant to charter, constitution or statute.
Newspaper means (a) a publication, printed on newsprint, intended
for general circulation, and published regularly at short
intervals, containing information and editorials on current
events and news of general interest; or (b) publications which
meet the requisites of a legal newspapers as provided in Sections
24-70-101 to -108, C.R.S. (1982), as amended. The term newspaper
may not be extended to include: magazines, trade publications or
journals, credit bulletins, advertising inserts, circulars,
directories, maps, racing programs, reprints, newspaper clipping
and mailing service or listings, publications that include an
updating or revision service, books or pocket editions of books
or other newspapers not otherwise qualifying under this
subsection.
Newspaper advertising supplements shall mean inserts,
attachments, or supplements that: (a) are primarily devoted to
advertising; and (b) the distribution, insertion, or attachment
of which is paid for by the advertiser.
Non-profit organization means any entity organized and operated
exclusively for religious, charitable, scientific, testing for
public safety, literary, or educational purposes, or to foster
national or international amateur sports competition, or the
prevention of cruelty to children or animals, no part of the net
earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities
of which is carrying on propaganda, or otherwise attempting, to
influence legislation, and which does not participate in, or
intervene in any political campaign on behalf of any candidate
for public office.
Non-resident vendor means any retailer or vendor whose place of
business is outside the City.
Open to the public means any place or event to which admission or
access is open to members of the general public. This term
includes, without limitation, the following places or events
where a charge or fee for admission is imposed upon members of
the public:
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(1) Any performance of a motion picture, stage show,
play, concert or other manifestation of the performing arts;
(2) Any sporting or athletic contest, exhibit or
event, either amateur or professional;
(3) Any lecture, rally, speech or dissertation;
(4) Any showing, display or exhibition of any type,
including art exhibitions;
(5) Any restaurant, tavern, lounge or club, whether
the admission is called a "cover charge", "door charge", or any
other such term.
Peddler is any person, whether as volunteer, owner, agent,
consignee or employee, who engages in a temporary business of
selling and delivering goods within said City, and who, in
furtherance of such purpose, leases, uses or occupies, any tent,
temporary structure, stand, or outdoor location, on private
property, for the exhibition and sale of such goods. This
definition shall include any person who associates temporarily
with any local dealer, trader, merchant or auctioneer, or
conducts a transient business in connection with, as a part of,
or in the name of any local dealer, trader, merchant or
auctioneer. This definition shall not include any person who
holds a general business license from the City and operates in
full compliance with the zoning code of the City.
Person means any individual, firm, co-partnership, joint venture,
corporation, estate or trust, receiver, trustee, assignee, lessee
or any person acting in fiduciary or representative capacity,
whether appointed by a court or otherwise, or any group or
combination acting as a group and the plural as well as singular
number.
Point of destination means the address to which an item is
delivered by the seller, to the purchaser whether by common
carrier, mail, or conveyed by the seller.
Prescription drug means a substance for human or animal
consumption used in the treatment or prevention of disease or
other illness, the sale of which is delivered on a written order,
dated and signed by a member of the healing arts, specifying the
name and address of the patient for whom the medical substance is
ordered and directions, if any, to be placed on the label or
dispensed in the practitioner's office. Prescription drug does
not include any medical substance which may be purchased by the
general public without a physician's prescription except for
insulin and insulin injecting and measuring devices.
Private communication service means:
(1) The communication service furnished to a subscriber
which entitles the subscriber to:
(a) exclusive or priority use of any communication
channel or groups of channels, or
(b) the use of an intercommunication system for the
subscriber's stations, regardless of whether such channel, groups
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of channels, or intercommunication system may be connected
through switching as herein described,
(2) Switching capacity, extension lines and stations, or
other associated services which are provided in connection with,
and are necessary or unique to the use of, channels or systems
described in paragraph (1), and
(3) The channel mileage which connects a telephone station
located outside a local telephone system area with a central
office in such local telephone system, except that such term does
not include any communication service unless a separate charge is
made for such service.
Prosthetic device means any artificial limb, part, device or
appliance for human or animal use, which aids or replaces a
bodily function; which was designed, manufactured, altered or
adjusted to fit a particular patient; and, which is prescribed by
a member of the healing arts. Prosthetic devices include, but
are not limited to prescribed auditory, opthalmic or ocular,
cardiac, dental, therapeutic, or orthopedic devices or
appliances, and oxygen and related accessories.
Purchase or Sale means the acquisition or disposition for any
consideration by any person of tangible personal property or
taxable services that are purchased, leased, sold, used, stored,
distributed, or consumed, but excludes a bona fide gift of
property or services. These terms include capital leases,
installment and credit sales, and property and services acquired
by:
(1) The transfer, either conditionally or absolutely, of
title to, and/or possession of, tangible personal property;
(2) A lease, lease-purchase agreement, rental, or grant of a
license, including royalty agreements, to use tangible personal
property or taxable services;
(4) Performance of taxable services;
(5) Barter or exchange for other property or services,
including coupons (if vendor is reimbursed for coupons from the
manufacturer, the full face amount or value of the coupon is
taxable); or
(6) A lease, rental, or grant of a license to use, store,
distribute or consume tangible personal property.
(7) When interpreting this definition, the following shall
apply:
(a) Tangible personal property furnished together with
an operator shall be considered a rental, if the measurement of
the price is time;
(b) The utilization of coin operated devices which do
not vend articles of tangible personal property shall be
considered short term rentals of tangible personal property, and
the gross receipts are considered taxable;
(c) Royalty agreements shall be considered a grant of a
license to use property;
(d) the sale of electrical energy, natural and
manufactured gas, and telecommunications service.
(8) This definition excludes the following:
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(a) A division of partnership assets among the partners
according to their interests in the partnership;
(b) The formation of a corporation by the owners of a
business and the transfer of their business assets to the
corporation in exchange for all the corporation's outstanding
stock, except qualifying shares, in proportion to the assets
contributed;
(c) The transfer of assets of shareholders in the
formation or dissolution of professional corporations;
(d) The dissolution and the pro rata distribution of
the corporation's assets to its stockholders;
(e) A transfer of a partnership interest;
(f) The formation of a partnership by the transfer of
assets to the partnership or transfers to a partnership in
exchange for proportionate interests in the partnership;
(g) The repossession of personal property by a chattel
mortgageholder or foreclosure by a lienholder;
(h) The transfer of assets from a parent corporation to
a subsidiary corporation or corporations which are owned at least
eighty percent by the parent corporation, which transfer is
solely in exchange for stock or securities of the subsidiary
corporation;
(i) The transfer of assets from a subsidiary
corporation or corporations which are owned at least eighty
percent by a parent corporation to a parent corporation or to
another subsidiary which is owned at least eighty percent by the
parent corporation, which transfer is solely in exchange for
stock or securities of the parent corporation or the subsidiary
which received the assets.
Purchase price or sales price means the total price paid by the
consumer, purchaser, or lessee in cash, property, services,
coupons, or other consideration, exclusive of any direct tax
imposed by the federal or state government or by this Chapter.
(1) For interpreting this definition, the purchase price or
sale price of goods manufactured or made to order includes the
full purchase price for material used, and the service performed
in connection therewith, and the profit thereon included in the
price charged to the user or customer.
(2) Purchase price or sales price includes without
limitation, any finance, service, or other charge, except when
separately stated; installation and delivery fees; transportation
and other charges to effect delivery to the purchaser if the
sales agreement requires such delivery to consumate the sale; and
indirect federal manufacturers' excise taxes, except when
separately stated.
(3) In the case of a retail sale involving the exchange of
property, the purchase price or sales price excludes the fair
market value of the property exchanged at the time and place of
the exchange if:
(a) Such exchanged property is to be sold thereafter in
the usual course of the retailer's business; or
(b) Such exchanged property is an automotive vehicle and
is exchanged for another automotive vehicle and both vehicles are
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subject to licensing, registration, or certification under the
laws of the State of Colorado, including without limitation,
vehicles operating on public highways, off-highway recreation
vehicles, and watercraft.
Purchaser means any person to whom a taxable service has been
rendered or who has leased or purchased at retail tangible
personal property which is used, stored, distributed or consumed
in the City upon which a tax is imposed by this Chapter.
Retail sale means any sale of goods or taxable services, except
sale of goods for resale, within the City.
Retailer or vendor means any person selling, leasing, or a person
doing a retail business, known to the trade and public as such,
making sales to a purchaser, or leasing or renting to a purchaser
or consumer at retail and not for resale, of tangible personal
property or services subject to the tax imposed by this Chapter
for use, storage, distribution or consumption within the City.
To prevent evasion and to provide for more efficient
administration, the term "retailer" shall include any salesman,
representative, peddler or solicitor, who as an agent, directly
or indirectly of the dealer, distributor, supervisor or employer
under whom he operates or from whom he obtains the tangible
personal property or services sold by him, makes sales of
tangible personal property or services subject to the tax imposed
herein.
Return means the standard municipal sales and use tax reporting
form, and any subsequent revisions thereto, used to report Wheat
Ridge sales and use tax.
Sales tax means the tax levied on all sales, leases and rentals
at retail on the basis of the purchase or sale price of purchases
of tangible personal property and specific services taxable
hereunder.
Sales tax inspector means the City Treasurer, or other person
designated by him, and shall likewise refer to the sales tax
auditor or administrator.
Security system services means electronic security system
services for a building or portion thereof. Such term does not
include non-electronic security services such as consulting or
human or guard dog patrol services.
Solicitor means any person, whether as volunteer, owner, agent,
consignee or employee, who travels by foot, wagon, motor vehicle,
pushcart or any other method of transportation, from house to
house or street to street selling or offering to sell services,
food, beverages, goods or merchandise.
Sound system services means sound system services involving
provision of broadcast or pre-recorded audio programming to a
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building or a portion thereof. Such term does not include
installation of sound systems where the entire system becomes the
property of the building owner or the sound system service is for
presentation of live performances.
Storage means the keeping or retention of, the exercise of
dominion or control over, or the possession of, tangible personal
property under lease or purchase at retail from another person
within or without the City.
Tangible personal property means any corporeal personal
property which may be seen, weighed, measured, felt, or touched.
Tax means the amount payable as provided in this Chapter by the
purchaser of tangible personal property or services 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 sales and/or services means the sale and/or service to
the user or consumer, exclusive of exempt sales as provided in
this Chapter.
Taxpayer means any consumer who must pay tax on any taxable sale,
or any person obligated to account to the Treasurer for taxes
collected or to be collected under the terms of this Chapter.
Telecommunications service means the transport of signs, signals,
writing, images, sounds, messages, data, or other information of
any nature by wire, radio, light waves, electromagnetic, digital,
or electronic means including pay, cable or subscription
television, except carrier access services or interstate private
communication services as defined herein.
Theater operator means any person, whether owner, operator,
lessee or any other person, who charges or causes to be charged
admission to a performance or show at a theater open to the
public.
Transfer of ownership point means the location where an item when
purchased from a vendor changes hands (i.e., if the purchaser
takes the item with him the tax is due at the point of sale; if
the purchaser has the item delivered, the item is taxable at the
point of delivery).
Treasurer means the City Treasurer, or his designee, including,
not by way of limitation, the Deputy City Treasurer, or the
Finance Assistant/Sales Tax Auditor.
Use means the exercise, for any length of time, by any person
within the City, of any right, power, or dominion over tangible
personal property by lease or purchase.
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Use tax means the tax levied upon the privilege of using,
storing, distributing or otherwise consuming tangible personal
property and taxable services which property or service is
purchased, leased or rented at retail and not subjected to sales
tax, without regard to whether the property or service is
purchased either from sources within or without the City.
Vehicle means any vehicle, or device in, upon, or by which any
person or property is or may be transported or drawn upon a
public highway, including but not limited to motor vehicles,
trailers, semi-trailers, mobile homes, mobile machinery, or self-
propelled construction equipment, but excluding devices moved by
human power or used exclusively upon stationary rails or tracks.
Vendor's fee means the portion of total sales tax collected by a
licensed taxpayer under the requirements of this Chapter that the
taxpayer may retain as payment or offset for his expense in
collecting and remitting the sales tax collected from taxable
sales and leases to purchasers and consumers. The vendor's fee
may only be retained when sales tax collected has been remitted
to the City as prescribed in this Chapter.
Wholesale sale means a sale by wholesalers to retail merchants,
jobbers, dealers, or other wholesalers for resale and does not
include a sale by 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 Chapter.
Wholesaler means any person selling to retailers, jobbers,
dealers, or other wholesalers, for resale, and not for storage,
use, consumption, or distribution.
Note on usage. As used in this Chapter, a masculine pronoun
shall include the feminine and vice versa, and a singular pronoun
shall include the plural and vice versa, unless the context in
which the pronoun is used indicates otherwise.
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Sec. 21-2. Business License and Fees - Scope of Chapter
(1) It is hereby declared to be the intent of the City
Council that no person may engage in business within the City of
Wheat Ridge unless he obtains a valid business license issued
pursuant to this Chapter, except as otherwise provided in the
City Code.
(2) The provisions of this Chapter shall apply to and govern
the application for, and the issuance, regulation, suspension and
revocation of business licenses, except that:
(a) The requirement of any ordinance relating to any
license or licensed activity shall be complied with and enforced
in addition to the requirements of this Chapter.
(b) The provisions of this Chapter shall be construed
to effect the purposes of providing orderly procedures,
observation of the requirements of due process of law, and
implementation of the purposes of the ordinances of the City.
Sec. 21-3. Applications
(1) An application for a license shall be made on forms
prescribed by the City Treasurer and filed at the offices of the
City Treasurer, in compliance with the provisions of this
Chapter.
(2) Application shall be made prior to the commencement of
business within the City, or in the event of a renewal, prior to
January 1 of the calendar year for which the license is sought.
A thirty (30) day grace period after the application deadline
shall be permitted.
(3) A business license shall be required in addition to all
other licenses required by the City Code or state statute, except
that contractors subject to licensing pursuant to Article III of
Chapter 5 of the City Code shall not be required to pay for a
business license.
(4) Unless otherwise provided by law, if an application for
a license has been timely filed, the applicant may continue in
business within the City unless or until the application is
denied.
Sec. 21-4. issuance of License
(1) No license shall be issued unless the City Treasurer
finds, after investigation, that:
(a) All applicable provisions of the City Code and
state statutes have been met by the applicant;
(b) The required fees and previously assessed penalties
have been paid;
(c) The application has been reviewed by the City
zoning officials, the use is valid under the City land use
ordinances and all required inspections have been performed.
(2) Any license issued in error may be canceled.
(3) Upon issuance, the license shall be mailed to the
licensee at the address stated in the application.
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Sec. 21-5. General Business Licenses
(1) Every license shall show upon its face:
(a) The name of the person and the trade name of the
business to whom such license has been issued;
(b) The kind of license;
(c) The time period for which the license is issued;
(d) The street address, if any, where such business is
regularly carried on;
(e) Such other information deemed necessary by the City
Treasurer.
(2) A separate license shall be required for each location
of a business within the City.
(3) No license shall be transferred from one person or
business or location to another. Any change of ownership, nature
of business or location shall require a new application and
license, including the applicable fees.
(4) The license for a particular business location shall be
posted at all times that it is in effect in the principal room or
office of the business. No expired or invalid license shall
remain posted. The license shall be exhibited upon request of
any law enforcement officer or City official.
(5) City inspectors and investigators shall be permitted
access to the licensed premises at all reasonable times for the
purpose of performing their duties under City and state law.
Such inspections and investigations at reasonable times shall not
be hindered in any manner.
(6) The City Treasurer shall keep a record of all licenses
issued, including the name of each licensee and business, the
location of the business and the type of licenses issued.
Sec. 21-6. Exempt Institution License
(1) No exempt institution shall purchase in the City or use
in the City tangible personal property or taxable services
without payment of the tax imposed by this Chapter unless the
institution first obtains an exempt institution license from the
City and presents its license or, if a government entity, its
license number, to the vendor of tangible personal property or
taxable services before making a purchase, lease, or use of the
property or services.
(2) The application for an exempt institution license shall
include the institution's articles of incorporation and a copy of
the institution's federal and state tax exemption letter, its by-
laws, and financial statements showing source and uses of funds.
(3) As a condition of obtaining an exempt institution
license, the institution shall agree to make regular and complete
reports of all purchases, both those that are not taxable and
those that are taxable, including without limitation, purchase of
property and services resold to members and others and those used
for other than the exempt purpose of the institution.
Sec. 21-7. Expiration of and Renewal of License
(1) All licenses shall expire on December 31 of each
calendar year.
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(2) A renewal notice shall be sent to each licensee prior to
the expiration of the license. The license may be renewed by
filing a new application and paying applicable fees as required
by this Chapter.
(3) Except as otherwise provided by the City Code, the City
Treasurer may, in his discretion, waive the submission of a
renewal application, so long as the application and license fees
imposed by this Chapter are paid in a timely manner.
Sec. 21-8. Denial of License
(1) If the City Treasurer finds that the applicant has not
satisfied the pre-requisites of this Chapter, the application for
a license shall be denied.
(2) If the City zoning officials disapprove issuance of a
license, such disapproval shall be endorsed on the face of the
application and written reasons for such disapproval shall be
provided to the City Treasurer and the applicant.
(3) A license may be denied for any reason that it could be
canceled, suspended or revoked.
(4) A license may not be denied solely on the grounds that
the licensee has previously had a license denied, canceled,
suspended, or revoked, so long as the pre-requisites of this
Chapter are met and the City Code does not otherwise require
denial.
Sec. 21-9. Cancellation of License. A license shall be canceled
by the City Treasurer:
(1) When it appears that issuance of the license was
illegal; or
(2) The license was mistakenly issued to the wrong person or
premises or the wrong license was issued; or
(3) When any fee or penalty is unpaid; or
(4) Upon grounds provided by ordinance or by statute.
Sec. 21-10. Suspension of License.
(1) A license may be suspended, with or without conditions,
by the City Treasurer:
(a) When any activity conducted pursuant to such license
violates an ordinance or statute; or
(b) Upon any grounds which would authorize revocation of
a license except grounds which make relocation mandatory; or
(c) Upon any ground of suspension provided by the City
Code.
(2) A license may be conditionally suspended upon any
grounds authorizing suspension thereof.
Sec. 21-11. Revocation of License. A license may be revoked by
the City Treasurer:
(1) When it appears that the license was obtained by fraud
or misrepresentation or false statements within the application;
or
(2) When it appears that the activity conducted pursuant to
such license is a public nuisance as defined by ordinance or by
statute; or
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Code.
(3) Upon any grounds of revocation provided by the City
Sec. 21-12. Adverse action general provisions
(1) Whenever the City Treasurer cancels, suspends, or
revokes a license, the Treasurer shall state the grounds for such
action in a notice given by certified mail, return receipt
requested, to the address of the licensee as shown on the records
of the City Treasurer. Notice of the denial of a license
application shall be given in the same manner. All references to
"licensee" in this section shall also apply to applicants who
have been denied a license. Within ten (10) days following the
date of the notice, the licensee may either:
(a) Perform any act or cure any default necessary to
avoid the adverse action; or
(b) Request a hearing, in which event the license shall
not be denied, canceled, suspended or revoked, except as provided
by subsection (2) of this section.
(2) Except as otherwise provided in this section, no license
shall be denied, canceled, suspended or revoked without affording
opportunity for a hearing before the City Treasurer. In such
hearing the licensee shall have the opportunity to appear in his
own behalf, with or without the assistance of legal counsel,
present evidence in his own behalf, and cross-examine witnesses
presented against him. The City Treasurer or other hearing
officer shall determine whether the reasons for the denial,
suspension, cancellation or revocation, as provided in Sections
21-7 through 21-11, in fact exist.
(3) A licensee shall be deemed to have been afforded
opportunity for a hearing if notice of the proposed adverse
action, and the grounds therefor, which may include notice of the
date, time and place of a hearing, is given in the manner
provided herein, and
(a) The notice is not delivered because the licensee
has moved from the address stated in the license or application
therefor, provided, however, in such circumstances that a notice
has also been posted in a conspicuous place at the location as
indicated on the license or the application therefor for at least
ten (10) days; or
(b) The notice is not delivered because the address
stated in the license or application therefor is false or
nonexistent; or
(c) The notice is not delivered because the licensee
refuses to accept the certified mail, provided, however, in such
circumstances that a notice has also been posted in a conspicuous
place at the location as indicated on the license or the
application therefor for at least ten (10) days; or
(d) The licensee, having received a notice that an
adverse action will be taken unless a hearing is requested, fails
to request a hearing within the time stated in such notice; or
(e) The licensee, having received notice of hearing,
fails without good cause to attend such hearing in person or by
counsel; or
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(f) The licensee, having requested a hearing, fails
without good cause to attend such hearing in person or by
counsel.
(4) The City Treasurer may nominate another officer or
employee of the City to sit as a hearing officer to conduct any
hearing requested by a licensee, but no final adverse action
shall be taken except by the City Treasurer after reviewing the
recommendations of the hearing officer and the record of the
hearing.
(5) Nothing in this Chapter shall authorize adverse action
against a licensee based upon consumer complaints against a
business.
(6) Notwithstanding the procedures set forth in this
section, the City Treasurer may enter an order for immediate
suspension of a license, pending further investigation for a
period not to exceed ten (10) days, upon a finding that probable
cause exists for revocation of a license of a business regulated
and controlled under the police power of the City or the state.
(7) Any surrender of a license shall not affect the civil or
criminal liability of the licensee nor entitle the licensee to a
refund of any fees paid prior to surrender.
(8) No revocation, suspension or surrender of a license
shall impair or affect the obligation of any lawful contract
between the licensee and third parties, unless the contract so
requires.
Sec. 21-13. Fees
(1) The annual license fee shall be ten dollars ($10.00).
(2) A non-refundable application fee of five dollars ($5.00)
shall be paid at the time of filing an application.
(3) The license fee shall be paid at the time of filing an
application, which fee shall be refunded in the event of denial
of the license or withdrawal of the application prior to issuance
of the license.
(4) Fees may be paid in cash or by check, bank draft or
money order. Fees paid in any form except cash will be accepted
by the City Treasurer subject to collection.
(5) Whenever any check, bank draft or other instrument
received by the City Treasurer for payment of any fee or penalty
is returned unpaid or uncollectable, such fee or penalty shall be
deemed unpaid. Any license issued while a required fee or
penalty assessed pursuant to the City Code remains unpaid shall
be canceled.
(6) In the event that a license is sought for a time period
between August 31 and December 31 of a calendar year, the full
application fee and one-half (1/2) the license fee shall be paid.
(7) A fifty dollar ($50.00) late application fee shall be
assessed, in addition to the regular application and license
fees, for any application received more than thirty (30) days
after the commencement of business within the City or, in the
case of a renewal, any application received after January 30 of
the calendar year for which the license is sought. This late
application fee shall be in addition to all other fees and
penalties that may be assessed pursuant to the City Code.
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(8) The City Treasurer may issue a replacement for a lost or
damaged license upon payment of a five dollar ($5.00) fee.
Sec. 21-14. Violations
(1) It shall be a violation of the City Code to conduct
business within the City without a valid business license or
without an application filed in a timely manner with the City
Treasurer unless specifically exempted from the provisions of
this Chapter. Each day that a business is conducted in violation
of the City Code shall be a separate offense. Any violation of
this Chapter shall be subject to any of the remedies as provided
by Section 21-34 of this Code of laws.
Sec. 21-15. Sales tax - Property and service subject to tax
(A) There is hereby levied and there shall be collected and paid
a tax, in the amount stated in Section 21-18, on all sales and
services taxable by the State of Colorado under the sales tax
provisions of the Colorado Revised Statutes 1973, Section 39-26-
104, as amended, including, but not limited to, the following:
(1) Retail Sales. The sale, purchase, lease, rental, or
grant of license for use of tangible personal property, and any
subsequent lease, rental, or sale of tangible personal property
by any person to any consumer or purchaser, regardless of whether
the person purchasing, leasing, renting or selling the personal
property paid the tax imposed on his initial purchase and use of
the property so acquired which is subsequently leased, rented, or
sold. When a retail sale involves the exchange or trade-in of
property, the tax shall be collected on the purchase price paid
or charged, including the fair market value of the property
exchanged or traded-in at the time and place of exchange or
trade-in.
(2) Leases or Rentals. If tangible personal property is
purchased for use exclusively in the rental or leasing business
and is not at any time used for the purchaser's general business
or personal use, use tax is not due upon the purchase of the
tangible personal property, but a sales tax is due upon the
rental or leasing of tangible personal property used in the
rental or leasing business, regardless of whether a sales or use
tax has been paid upon a previous purchase of the property.
(3) Telecommunications Services. There shall be levied a tax
upon the sale of telecommunications services, whether furnished
by public or private corporations or enterprises for all
intrastate, interstate and international telecommunications
service charged to an apparatus, telephone, or account in Wheat
Ridge, or to a customer location within Wheat Ridge, or to a
person residing in Wheat Ridge, without regard to where the bill
for such service is physically received. For purposes of this
section, "telecommunications service" includes the installation
of any telecommunications equipment or apparatus. A credit shall
be allowed to the extent provided in Section 21-22(5) for any
telecommunications services subject to the tax herein that are
also subject to a sales tax outside of this City.
(4) Energy Sales._ Upon the charge within the city for
electrical energy and natural or manufactured gas sold for
domestic or commercial consumption and not for resale.
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(5) Meals. Meals furnished in any restaurant, eating house,
hotel, motel, drugstore, club, resort or other place as follows:
(a) On the selling price of meals, whether sold to the
public or to employees.
(b) On the cost of meals which are given to employees
in return for their labor or services rendered or otherwise given
away.
(c) Meals provided to employees of the places mentioned
in this paragraph at no charge or at a reduced charge and which
are considered as part of their salary, wages, or income shall be
exempt from taxation under the provisions of this article.
(6) Pay Television. Pay, cable or subscription television
services sold, purchased, leased, rented, furnished, or used,
including charges for service connections, installations,
connection charges and all and any other similar charges made for
such services.
(7) Vending Machines. Every retailer or vendor vending items
of tangible personal property through coin-operated vending
machines shall be taxable and such retailer or vendor shall pay
retail sales or use tax at the rate specified in Section 21-18 on
the tangible personal property sold or vended in the coin-
operated machine; unless the sale shall be otherwise exempt as
provided in this Chapter. Owners of vending machines that vend
articles of tangible personal property are subject to sales or
use tax on the cost of the vending machines; provided that
owners of coin operated devices that do not vend articles of
tangible personal property are not subject to the sales or use
tax on the cost of such devices; instead, the utilization of such
machines are considered short term rentals of tangible personal
property and the gross receipts are subject to the sales tax.
(8) Sales to Banks. On the purchase price paid for sales of
tangible personal property purchased at retail to national
banking associations and banks organized and chartered under the
laws of the State of Colorado, for use within the city.
(9) Manufacturing Equipment. Machinery, machine tools and
specific processing equipment and repair parts and replacements
thereof, exclusively and directly used in manufacturing or
processing tangible personal property.
(10) Clothing. On the entire amount charged for clothing
purchased at retail.
(11) Resale. Upon "used merchandise" which has previously
been purchased and which has been re-manufactured or rebuilt and,
as so re-manufactured or rebuilt, been sold to a subsequent
owner.
(12) Farm Equipment. Upon farm equipment not titled or
registered as a motor vehicle.
(13) Software Services. On the design, development, writing,
translation, fabrication, maintenance, lease, or transfer of
computer program (software) services.
(14) Storage Units. On the total lease or rental charges for
storage lockers/units.
(15) Amusement or Entertainment Events. On the price of
admission for any amusement or entertainment event as specified
in Section 21-18.
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(16) Auction Farm or Estate Sale. On sales made at an
auction, farm closeout sale, or estate sale held within the City.
(17) Other Services. On the consideration paid for any linen
services, sound system services, and alarm and/or security system
services, advertising services, credit bureaus, or broadcast
stations as defined in Section 21-1 of this Chapter, and such
other services specified by regulation promulgated hereunder..
(18) Scope of Tax Authority. For the purpose of this
Chapter, tax is due on all items delivered into or out of the
City at the point of destination, or wherever transfer of
ownership takes place.
Sec. 21-16. Sales Tax Exempt Sales
(1) There shall be exempt from taxation under the provisions
of this Chapter the items of sales and services exempt from
taxation by the state under the sales tax provisions of the
Colorado Revised Statutes 1973, Section 39-26-114, including, but
not limited to, the following:
(a) All direct sales to the United States government,
to the State of Colorado, its departments and institutions, and
the political subdivisions thereof in their governmental
capacities only except building materials sold to governmental
entities shall be taxed pursuant to Section 21-24 of the City
Code.
(b) All direct sales, except of building materials and
supplies as specified in Section 21-24, to charitable
corporations, as defined in Section 21-2 in the conduct of their
regular religious, charitable and eleemosynary functions and
activities. Any exempt organization which makes sales of
tangible personal property to the public and which otherwise
meets the definition of a retailer in Section 21-1, must have a
sales tax license and collect and remit tax in the same manner as
any other retailer. The fact that the merchandise sold may have
been acquired by gift or donation, or that the proceeds are to be
used for charitable purposes, does not make the sales exempt from
tax.
(c) All sales to organizations which have previously
obtained from the City exempt institution licenses and have
presented the licenses to the vendor at the time of their
purchases.
(d) All sales which the City is prohibited from taxing
under the constitution or laws of the United States or the State
of Colorado.
(e) All sales of cigarettes.
(f) Food purchased with food stamps or WIC (Women,
Infant & Children) vouchers.
(g) All charges for rooms and accommodations except that
such charges are subject to the tax imposed under Sections 21-18
and 21-27, which tax is subject to the same requirements and
which obligations and provisions as are sales taxes.
(h) Motor fuel upon which there has been accrued or has
been paid either the gasoline tax or special fuel tax required by
Section 39-27-102, C.R.S., and which is not subject to refund.
20
` IWAPI
(i) Consideration received for labor or services sold,
except those specific services defined as taxable, if such
services are separately stated from the tangible personal
property sold. Manufacturing or fabrication labor is not exempt.
(j) The sale of newspapers as defined in Section 24-70-
102, C.R.S.
(k) The sale of construction and building materials, as
defined in Section 29-2-109, C.R.S., if the purchaser of such
materials presents to the retailer a building permit or other
documentation acceptable to the City evidencing that another
municipality's local use tax has been paid or is required to be
paid on the materials.
(1) Tangible personal property or the furnishing of
services if the transaction was previously subjected to a sales
or use tax, lawfully imposed on the purchaser or user by another
municipality, equal to or in excess of the rate established
pursuant to Section 21-18. A credit shall be granted against the
City's sales tax with respect to such transaction equal to the
lawfully imposed local sales or use tax previously paid by the
purchaser or user to the previous municipality. The amount of
the credit shall not exceed the rate established pursuant to
Section 21-18.
(m) The sale price of property returned by the purchaser
when the full sale price including the tax levied is refunded,
either in cash or by credit.
(n) Discounts from the original selling price if such
discount or decrease in purchaser price and the corresponding
decrease in sales tax due is actually passed on to the consumer.
An anticipated cash discount to be allowed for payment on or
before a given date is not an allowable adjustment to the selling
price in determining gross taxable sales on any vendor's return
prior to the date when the customer actually receives the
discount. Any adjustments in sale price such as allowable
discounts, rebates, and credits cannot be anticipated and the tax
must be based upon the original selling price unless such
adjustments have actually been made prior to the filing of the
return wherein such sale is reported; except that, if the price
upon which the tax was computed and paid to the City by the
vendor is subsequently readjusted, prior to the payment of the
tax by the purchaser, a proper credit may be taken against the
tax due on the next subsequent return.
(o) All sales of tangible personal property if both the
following conditions exist:
(i) The sales are to those who reside or do
business outside the City for their use outside the City; and
(ii) The article or commodity is delivered to the
purchaser by common carrier, by mail or conveyed by the seller.
(p) 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.
(q) All sales of farm machinery, machinery parts,
livestock, poultry, and livestock and poultry feeds and drugs,
seeds and fertilizers to purchaser for use outside the City even
21
though sale and/or delivery is made within the City, except that
trucks of one-ton manufacturer-rated capacity or less and lawn
and garden tillers, mowers and renovators are not to be
considered as farm machinery.
(r) All permits, licenses, service charges, fines and
assessments, for benefit or penalty, charged by and in accordance
with the Code of the City of Wheat Ridge.
(s) All sales of personal property, where the sale
occurs at the residence of the owner, and where the property to
be sold was originally purchased for use by members of the
household (i.e., garage sales, yard sales, etc.); provided
however that such sales shall not be exempt if the owner conducts
more than four three-day sales in a one year period.
(t) All wholesale sales or sales of tangible personal
property purchased for resale.
(u) Sales of tangible personal property to a person
engaged in manufacturing or compounding for sale shall be deemed
a wholesale sale when it meets all of the following conditions:
(1) The property is transformed in fact by the
process of manufacture;
(2) The property becomes by the manufacturing
processes a necessary and recognized ingredient, component and
constituent part of the finished product; and
(3) The physical presence of the property in the
finished product is essential to the use thereof in the hands of
the ultimate consumer.
(v) Sales of tangible personal property for use as
containers, labels, and shipping cases to a person engaged in
manufacturing or compounding for sale shall be deemed to be a
wholesale sale when it meets all of the following conditions:
(1) The property is used by the manufacturer or
compounded to contain or label the finished product so
manufactured or compounded;
(2) The property is sold by the manufacturer or
compounder along with and as a part of the finished product; and
(3) The property is not returnable to the
manufacturer for reuse.
(w) The fair market value of any exchanged or traded-in
property which is to be resold thereafter in the usual course of
the retailer's business, if included in the full price of an
article sold.
(x) The exemption stated herein shall not include
natural gas and/or electricity used in the processing or
manufacturing of goods or commodities or substances.
(y) All sales of prescription drugs, all sales of
insulin in all its forms dispensed pursuant to the direction of a
licensed physician, and all sales of prosthetic devices for
humans and animals.
(z) "Carrier access services" and "Interstate private
communicaton service" by local telephone exchange companies to
providers of telecommunication service for use in providing such
service shall be deemed to be wholesale sales and shall be exempt
from taxation under this Chapter.
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(aa) All sales of electrical energy and natural or
manufactured gas sold for direct use in the commercial growth of
plants and flowers for sale, whether wholesale or retail.
(2) The foregoing list of exemptions shall not be increased
by implication or similarity.
(3) Exemptions allowed on return. Retailers or vendors
shall not have to remit sales tax for the following amounts
reported on their returns:
(a) DEDUCTIONS FROM GROSS SALES: If included in
reported gross sales, the following are deductible from gross
sales:
(i) Refunds: The price of tangible personal
property or taxable services returned by a purchaser when the
price and the sales tax collected are refunded in cash or by
credit.
(ii) Bad debts: Taxable Wheat Ridge sales which
are found to be worthless and are actually and properly charged
off as bad debts for Federal income tax purposes. Any amount so
deducted and subsequently collected by the taxpayer shall be
subject to the tax.
(iii) Interest and finance charges: The amount of
interest of finance charges on credit extended in connection with
any sale, if the interest or finance charges are separately
stated from the price.
(b) CREDITS FOR VENDOR'S FEE: The retailer's
collection and remittance expense as specified in Section 21-20.
Such vendor's fee shall be forfeited for any sales tax that is
not reported and paid by the due date. Forfeiture of the
vendor's fee shall be prima facie evidence that the taxpayer was
in violation of this Chapter.
Sec. 21-17. Sales Tax - Disputes; Refunds
(1) Should a dispute arise between the seller and purchaser
as to whether or not any purchase, storage, use or consumption of
a service or commodity is exempt under this Chapter, nevertheless
the seller shall collect and the purchaser shall pay such tax.
The seller shall thereupon issue to the purchaser an appropriate
receipt showing the details of the transaction and disburse the
collected, but disputed, tax to the City.
(a) The purchaser may apply for a refund by submittal to
the Treasurer on forms prescribed and furnished by the sales tax
inspector within sixty days of the date of purchase, for the
unintentional payment of tax on exempt purchases, or an
overpayment of taxes reported and paid by any taxpayer to the
treasurer.
(b) The Treasurer shall forthwith, after receipt of the
application for refund, submit same to the sales tax inspector
for a determination of applicabiltity.
(c) 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.
(2) An application for refund of sales or use tax paid by a
person who establishes that a tax was paid by another on a
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purchase, storage, use, or consumption made on behalf of a person
entitled to an exemption and that a refund has not been granted
to the person making the purchase, storage, use, or consumption,
or of tax monies paid in error or by mistake, shall be made
within three years after the date of purchase, storage, use, or
consumption of the goods for which the refund is claimed.
(3) All claims for refund shall be processed in the manner
provided in Section 21-33.
Sec. 21-18. Sales Tax - Schedule
(1) There is hereby imposed a tax on all sales of
commodities and services specified in Section 21-15 and not
otherwise exempted in Section 21-16, in the amount of two percent
(2%) 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;
(b) On sales amounting to $0.85 to and including $1.18,
a tax of $0.02;
(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.
(2) There is imposed an excise tax of four percent (4%) of
each admission charge on every vendor operating within the limits
of the City of Wheat Ridge. Such excise tax is in addition to all
other taxes imposed under Section 21-28.
(3) Lodgers tax is levied in lieu of City sales tax at the
rate of five percent (5%) of the purchase price paid or charged
for the rental or furnishing of public accomodations, and shall
exclude the sale of any goods, services and commodities other
than the furnishing of rooms or other accomodations, per Section
21-27.
Sec. 21-19. Sales Tax - Liability of retailer or vendor for
collection
(1) Every retailer, vendor and wholesaler shall be liable
for the collection of the tax as provided for in this Chapter 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.
(2) Except as provided in Subsections (a) and (b) of this
Section (2), it shall be unlawful for any retailer to advertise
or hold out or state to the public or to any consumer, directly
or indirectly, that the Wheat Ridge sales tax or any part thereof
shall be assumed or absorbed by the retailer, or that it will not
be added to the selling price of the property sold, or if added,
that it or any part thereof shall be refunded, or the sales tax
is not considered an element in the sales price to the consumer.
Any person violating any provision of this section shall be
subject to the penalties provided in this Chapter.
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(a) Nothing contained in this section shall be deemed
to prohibit any retailer selling malt, vinous or spirituous
liquors by the drink from including in his sales price any Wheat
Ridge sales tax.
(b) Nothing contained in this section shall be deemed
to prohibit any owner or operator of vending machines or coin-
operated devices from including in his sales price any Wheat
Ridge sales tax.
(3) The amount of gross sales which are represented by
accounts not secured by a conditional sales contract or chattel
mortgage and which are found to be worthless and are actually and
properly charged off as bad debts for the purpose of the income
tax imposed by the laws of the State of Colorado may be credited
upon a subsequent payment of the tax herein. However, if any such
accounts are hereafter collected by the taxpayer the tax shall be
paid to the City upon the amount so collected. Provided, such
credit shall not be allowed with respect to any account or item
therein arising from the sale of any article under a conditional
sales contract or other title retention agreements for all or
part of the purchase price or from the sale of any article when
the seller takes a chattel mortgage on the tangible personal
property to secure all or part of the purchases price.
(4) The amount paid by the purchaser as, or in the nature
of, interest or finance charges on credit extended in connection
with the sale of any tangible personal property, if the interest
or finance charges are separately stated from the consideration
received for the tangible personal property transferred in the
retail sale, and if included in the report of gross sales and
services, are deductible from the gross sales and services.
(5) If any vendor shall, during any reporting period,
collect as a tax an amount in excess of the percentages set forth
in Section 21-18 of his total taxable sales, he shall remit to
the City Treasurer the full net amount of the tax herein imposed,
and also such excess. The retention by the retailer to vendor of
any excess tax collections or the intentional failure to remit
punctually to the City Treasurer the full amount required to be
remitted by the provisions of this Chapter is hereby declared to
be a violation of this Chapter.
Sec. 21-20. Sales Tax - Reports by vendor; payment of tax;
monies collected held in trust
(1) Every vendor shall be liable as a taxpayer and
responsible for the reporting to the Treasurer and paying the tax
at the rates specified in Section 21-18 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
therein prescribed, less a vendor's fee as specified in this
Section, to cover the taxpayer's cost of collection and
reporting. Such vendor's fee is disallowed on any delinquent
report.
(2) The vendor's fee as defined in Section 21-1 shall be two
percent (2%) of the total sales tax due to the City under this
Chapter, up to a maximum allowable vendor's fee of $100.00.
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(3) The reporting period shall be monthly for vendors who
exceed a $40.00 tax liability per month, quarterly for a vendor
with less than $100.00 in tax liability per quarter, and annual
only upon approval of the Treasurer. A report shall be made and
tax paid under the provisions of this Chapter on or before the
twentieth day of the month following the reporting period.
Timely filing shall be evidenced by the postmark date. 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.
(4) All monies paid by the purchaser to the retailer as
sales taxes, lodgers taxes, or amusement/entertainment taxes
imposed by this Chapter shall be and remain the property of the
City while in the hands of the retailer. Until paid to the
Treasurer, the monies shall be held in trust by the retailer for
the sole use and benefit of the City. Failure by the retailer to
pay the monies to the Treasurer shall be violation of this Code.
Sec. 21-21. Sales or use tax - Deficiency
(1) The treasurer shall, as soon as practical after receipt
of a 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. The taxpayer shall be notified of the deficiency as
provided in Section 21-33. Willful disregard of the requirements
for reporting, and remittance of tax due, or failing to respond
within ten days to the treasurer's notice of deficiency, shall,
in addition to constituting a violation of the Code, subject the
taxpayer to penalties and interest provided in Section 21-31(4).
Sec. 21-22. Use Tax - Property subject to tax
(1) Legislative intent: It is hereby declared to be the
legislative intent of the city council that for the purposes of
this article every person who, on and after the effective date of
this Chapter, stores, uses, distributes or consumes within the
City any article of tangible personal property purchased at
retail, and not stored or distributed in the normal function of
wholesaling, is exercising a taxable privilege and shall be taxed
therefor at the rate specified in Section 21-24 hereof. 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 Chapter, shall make an
application, file a return, and pay the tax to the Treasurer.
The use, storage or consumption of tangible personal property
includes for the purpose of this Chapter materials, commodities
and items of tangible personal property affixed to, or made a
part of, facilities and structures on real property owned or
leased within the City.
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(2) Acquisition of business: The Wheat Ridge use tax shall
be remitted on the price paid for tangible personal property
which is acquired with the purchase of a business, and for use in
the operation of a business. The tax shall be based on the price
paid for such chattels as recorded in the bill of sale or
agreement and constituting a part of the total transaction at the
time of the sale or transfer, provided the valuation is as great
or greater than the fair market value of such merchandise or
chattels. Where the transfer of ownership is a package deal made
by a lump sum transaction, the use tax shall be paid on the book
value established by the purchaser for income tax depreciation
purposes, or fair market value if no determination has been made.
When a business is taken over in return for the assumption of
outstanding indebtedness owed by former owners, the tax shall be
paid on the fair market value of all taxable tangible personal
property acquired by the purchaser. Such tax shall be reported
on the initial use tax return and remitted on or before the
twentieth day of the month following the date of sale. Timely
remittance shall be evidenced by the postmark date.
(3) Use of stored property: For purposes of this Chapter, the
storage of any article of tangible personal property, other than
any construction and building materials purchased at retail and
any motor and other vehicles purchased at retail on which
registration is required, is subject to the provision that any
article of tangible personal property located within the City for
a continuous period of longer than sixty days shall be presumed
to be in use or consumption rather than in storage and shall be
subject to any applicable use tax the incidence of which tax
shall apply from the date of the property's acquisition, subject
to rebuttal as provided in subparagraph (a) of this subsection.
(a) The taxpayer may rebut such presumption at a
hearing pursuant to Section 21-33(2) by satisfactory evidence
that:
(i) Such property is in fact in storage for use or
consumption outside the jurisdiction of the City; and
(ii) The taxpayer is doing business in another
local jurisdiction and the nature of the taxpayer's business is
such that storage is likely to occur for future use in another
local jurisdiction.
(b) For purposes of this section, storage ends and a
taxable incident occurs when the property is taken out of storage
and placed into use or is consumed. Such use or consumption
includes removal from storage and being made available for
immediate or subsequent use or consumption at will, even if the
use or consumption is not completed within the City.
(4) Taxation of Leases:
(a) In the case of any payment under a tangible
personal property lease of thirty days or less, or in the case of
any payment during the first thirty days of a lease or longer
than thirty days, the sales tax on any lease payment shall be
paid by the lessee and shall be remitted by the lessor to the
city providing delivery of the property to the lessee occurs in
the City. In the case of any payment after the first thirty
days, the sales tax on any lease payment shall be paid by the
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lessee and shall be remitted by the lessor to the City providing
the property is located in the City at the time the payment is
due.
(b) Payment and remittance of sales tax to the City
pursuant to subparagraph (a) above shall be made on each payment
made under the lease, including but not limited to each payment
under any option to purchase contained in the lease, each payment
for termination of the lease, and each payment for purchase of
the leased property if the same is sold to the lessee after
termination of the lease, regardless of the subsequent location
of the property.
(c) The City will collect use tax only from the lessee
and only on any lease payment which is due when the property is
located within the jurisdiction of the City. Such collection of
use tax on a lease payment shall be subject to the credit
provisions of Section 21-22(5).
(d) Any applicable use tax shall be imposed on the
lessee and not on the lessor.
(e) Any applicable use tax shall be based upon the full
purchase price of the property.
(f) If a lease is renewed, it shall be treated in the
same manner as provided in this section.
(5) Credit for tax previously paid:
(a) The City's sales and use tax shall not apply to the
storage, use, or consumption of any article or tangible personal
property the sale or use of which has already been subjected to a
sales or use tax of another statutory or home rule municipality
legally imposed on the purchaser or user equal to or in excess of
two percent (2%). A credit shall be granted against the City's
use tax with respect to the person's storage, use, or consumption
in the City of tangible personal property, the amount of the
credit to equal the tax paid by him by reason of the imposition
of a sales or use tax of the previous statutory or home rule
municipality on his purchase or use of the property. The amount
of the credit shall not exceed two percent (2%).
(6) Nonapplicability to use or consumption after three years:
(a) The City's use tax shall not be imposed with respect
to the use or consumption of tangible personal property within
the City which occurs more than three (3) years after the most
recent sale of the property, if, within the three years following
such sale, the property has been significantly used within the
state for the principal purpose for which it was purchased.
"Significant use" shall be determined at the discretion of the
sales tax inspector on a case-by-case basis.
(7) Proration for construction equipment:
(a) Construction equipment located within the
boundaries of the City for more than thirty (30) consecutive days
shall be subjected to the full applicable use tax of the City.
(b) Construction equipment which is located within the
boundaries of the City for thirty (30) consecutive days or fewer
shall be subjected to the City's use tax in an amount which does
not exceed the amount calculated as follows: the purchase price
of the equipment shall be multiplied by a fraction, the numerator
of which is one and the denominator of which is twelve, and the
result shall be multiplied by two (2%) percent.
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(c) Where the provisions of subsection (6)(b) of this
section are utilized, the credit provisions of this section shall
apply at such time as the aggregate sales and use taxes legally
imposed by and paid to other statutory or home rule
municipalities on any such equipment equal two (2%) percent.
(d) In order to avail himself of the provisions of this
section, the taxpayer shall comply with the following procedure:
(i) Prior to or on the date the equipment is
located within the boundaries of the City, the taxpayer shall
file with the City an equipment declaration on a form provided by
the City. Such declaration shall state the dates on which the
taxpayer anticipates the equipment will be located within and
removed from the boundaries of the City, shall include a
description of each such anticipated piece of equipment, and
shall include such other information as reasonably deemed
necessary by the City.
(ii) The taxpayer shall file with the City an
amended equipment declaration reflecting any changes in the
information contained in any previous equipment declaration no
less than once every ninety (90) days after the equipment is
brought into the boundaries of the City or, for equipment which
is brought into the boundaries of the City for a project of less
than ninety (90) days duration, no later than ten (10) days after
substantial completion of the project.
(iii) The taxpayer need not report on any equipment
declaration any equipment for which the purchase price was under
$2,500.00.
(e) If the equipment declaration is given as provided
in subsection (6)(d) of this section, then as to any item of
construction equipment for which the customary purchase price is
under $2,500.00 which was brought into the boundaries of the City
temporarily for use on a construction project, it shall be
presumed that the item was purchased in a jurisdiction having a
local sales or use tax as high as two percent and that such local
sales or use tax was previously paid. In such case the burden of
proof in any proceeding before the City, shall be on the City to
prove such local sales or use tax was not paid.
(f) If the taxpayer fails to comply with the provisions
of subsection (6)(d) of this section, the taxpayer may not avail
himself of the provisions of subsection (b) of this section and
shall be subject to the provisions of subsection (a) of this
section (6). However, substantial compliance with the provisions
of subsection (d) of this section shall allow the taxpayer to
avail himself of the provisions of subsection (b) of this section
(6).
Sec. 21-23. Use Tax - Exemptions
(1) There shall be exempt from the tax provided in Section
21-22, the storage, use, distribution and consumption of the
following:
(a) Any tangible personal property or taxable services upon
which the City retail sales tax has been paid to a vendor
authorized and licensed to collect the same.
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(b) Tangible personal property, which if it were sold at
retail within the City, would be exempt from sales tax under the
provisions of Section 21-16, with the exception of disposable
medical accessories, including, but not limited to, hypodermic
syringes and needles or related accessories.
(c) Tangible personal property brought into the City by a
nonresident for his own use, storage, or consumption while
temporarily within the City.
(d) Tangible personal property of a resident which was
acquired prior to his becoming a resident.
(e) Any right to the continuous possession or use for three
years or less of any article of tangible personal property under
a lease or contract, only if the lessor has sought and been
granted permission from the City to pay and has paid to the City
a sales or use tax on such tangible personal property upon its
acquisition. If such permission has not been sought or granted
pursuant to this section the provisions of Section 21-22(3) shall
apply-
(i) With regard to the right to the continuous
possession or use for three years or less of any article of
tangible personal property under a lease or contract, the lessor
shall collect and remit sales tax on each lease payment received
on such property, subject to the provisions of this section.
(ii) Where the lessor does not lease tangible personal
property in the ordinary course of business and wishes to engage
in a one-time transaction with respect to an article of tangible
personal property, he may request permission from the City to pay
a sales or use tax on such article of tangible personal property
upon its acquisition, and the City may grant such permission.
Sec. 21-24. Use tax - Building materials and supplies
(1) Every person who builds, constructs, reconstructs,
alters, expands, modifies or improves any building, dwelling, or
other structure or improvement to real property in the City,
including all Federal, State, County, exempt institutions or
private construction job sites, who is required to obtain
building permit for such activity, and who purchases lumber,
fixtures, or any other building materials and supplies used
therefore, or any other article or articles of any tangible
personal property used therein, and every owner or lessee of
realty or improvements thereon situated in this City, upon which
any article or articles of tangible personal property acquired
from sources within or without the City, are installed, attached
or affixed, shall pay a use tax in either of two ways:
(a) By determining an estimated amount of the total
cost of construction as established by the City Building
Inspector and stated on the building permit and multiplying that
value by the tax rate established by the City Treasurer according
to regulations promulgated hereunder. This shall establish an
estimated value upon which the City sales or use tax shall be
computed and collected, either through the owner, lessee or
general contractor. The term "cost of construction" shall
include the cost of interior decoration but shall not include
land cost; or
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(b) By obtaining a City sales and use tax license and
making monthly reports and returns and remitting the tax on an
actual cost basis.
(2) The City Treasurer or his authorized agent subsequently
may conduct an audit to recompute the tax by comparing the
estimated value of the building materials and supplies used
therefore and the articles of tangible personal property used
therein to the actual cost of the same. If the recomputed tax is
greater than that shown and paid by the taxpayer, the taxpayer
shall be notified of the deficiency in the manner set forth in
Section 21-33.
(3) No final inspection shall be made by the City Building
Inspector, and no certificate of occupancy shall be issued unless
all taxes due as provided in this Chapter, on all lumber,
fixtures, and any other building materials and supplies used in
or connected with the construction, reconstruction, alteration,
expansion, modification, or improvement of any building,
dwelling, or other structure or improvement to real property
within the City have been paid or arrangement therefor made with
the City Treasurer. In addition to the previously stated
authority of the City Building Inspector, said Chief Building
Inspector is expressly authorized to issue "Stop Work Orders"
upon discovery of the failure or refusal of a person subject to
the use tax hereby imposed to remit the same or work adequate
arrangements for remitting said use taxes.
Sec. 21-25. Non-resident vendor
(1) It shall be unlawful for any nonresident vendor to
engage in business in the City without first having obtained a
license in accordance with Section 21-2. Any nonresident vendor
engaged in business in the City shall have the same tax liability
and responsibility for reporting and collecting the City use tax
on sales to City residents as a resident vendor has with respect
to sales tax pursuant to this Chapter.
(2) It shall be unlawful for any person to engage in the
business of a peddler or solicitor within the city limits of
Wheat Ridge without first obtaining a license as provided herein.
(3) It shall be unlawful for any person to engage in
canvassing in a residential area within the city limits of Wheat
Ridge without first obtaining a license as provided herein.
(4) Any non-resident vendor shall present its license for
inspection upon request of the sales tax inspector or other law
enforcement officer of the City.
(a) If such non-resident vendor is unable to produce a
license, or identify the person whose possession such license
could be found, or produces an expired or invalid license, such
non-resident vendor shall be directed and ordered to cease his
operations immediately and not resume such operations until a
valid license is obtained.
(b) Any non-resident vendor who fails to comply with
such order or directive may be issued a summons and complaint
pursuant to Section 21-34(8), or may be subject to the
impoundment of his property as specified in subsection (5) of
this Section.
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(5) In the event that a nonresident vendor fails to comply
with an order to obtain a license and continues to engage in
business in the City, the sales tax inspector may seize and
impound any personal property of the non-resident vendor, or his
agent, located in the City and used in any manner in furtherance
of or to facilitate the transaction of the vendor's business in
the City. 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 non-resident
vendor had a valid business license and whether or not the
impounded property was used in furtherance of or to facilitate
the transaction of business by the non-resident vendor in the
City. If no hearing is demanded or if a hearing is held and it
is determined that the property was so used, the impounded
property 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
pursuant to Rule 106(a)(4) of the Colorado Rules of Civil
Procedure.
(6) If the vendor fails to apply for a license within 10
days from the date of impoundment, the sales tax inspector may
estimate the taxes due in accordance with Section 21-31 and
collect such taxes pursuant to this article from the proceeds of
the sale of the impounded property. Such sale shall be conducted
under the procedures specified under Section 21-34(11).
(7) Investigation and Issuance: Upon receipt of a license
application, the Sales Tax Inspector shall refer copies to the
City Zoning Official and when deemed appropriate or in the best
interest of the safety of the citizens of Wheat Ridge, the Police
Department.
(8) Grounds for denial: The Treasurer shall deny the
issuance of a license for the following reasons:
(a) Any misrepresentation, fraud, deception, breach of
warranty, or breach of contract in the City or elsewhere by the
applicant;
(b) Failure by the applicant to comply with this Chapter
or any other applicable provisions of the City Code;
(c) Failure by the applicant, his supervisor, or his
employer to remit any tax due to the City under this Chapter;
(d) Upon finding after an investigation by the Chief of
Police, felony convictions of the applicant, his agents or his
employees involving crimes against the person or property of
another, or for institutionalization for mental illness which
caused acts of violence against the person or property of
another; provided, however, that such felony convictions or
institutionalization occurred within the five (5) years preceding
the date of application.
(e) For purposes of this subsection (8):
(i) Crimes or acts of violence against the person of
another shall include homicide, attempted homicide, rape,
attempted rape, sexual assault, assault, battery, and other
similar felonies involving moral turpitude by whatever name; and
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(ii) Crimes or acts against the property of another
shall include theft, burglary, breaking and entering, larceny,
and other similar felonies involving moral turpitude by whatever
name.
(f) Persons whose applications for licenses have been
denied shall be notified in writing the reason for such denial,
and upon written request to the City Treasurer are entitled to an
administrative hearing pursuant to subsection (5) of this Section
21-25, with the Treasurer, or another hearing officer as
designated by the Treasurer, serving as hearing officer. The
hearing officer shall determine whether the reasons for license
denial in subsection (8) in fact exist.
(9) The City Zoning Official shall determine whether the
applicant must obtain a land use permit, per Section 2-24(h) of
the Wheat Ridge Code, in order to do business at the proposed
location. If a permit is required, the City Zoning Official
shall recommend denial of the license unless the applicant first
secures approval or a permit.
(10) Upon receipt of approval from the City Zoning Official
and Police Department if appropriate, the Treasurer will issue
the license pursuant to subsection (11) with any condition
listed, or notify applicant of denial in writing.
(11) If the application is approved upon payment of the
prescribed license fee by the applicant, the Sales Tax Inspector
shall issue the license. Such license shall contain the
signature of the City Treasurer and shall show the name, address
of said licensee, the kind of license issued, the amount of fee
paid, the date of issuance and the length of time the same shall
be operative. The Sales Tax Inspector shall keep a permanent
record of all licenses issued.
(12) If a land use permit is required by the City Zoning
Official then a peddler's license shall be issued. If no such
permit is necessary, then a solicitor's license shall be issued.
(13) A peddler shall not receive a license under this
section if he does not have written permission from respective
property owners to set up displays and sell goods on private
property. A permission form must be signed and notarized on the
form provided by Sales Tax Inspector.
(14) A licensee under this Chapter shall comply with other
applicable laws of the City of Wheat Ridge or State of Colorado.
(15) Zoning: All peddlers conducting activities under this
Chapter shall conform to the zoning provisions of the Wheat Ridge
Code, including the sign code, unless otherwise provided herein.
(a) No peddler shall conduct his activities within ten
(10) feet of any public property or right-of-way.
(b) If customers of the peddler are required to park in
order to gain access to the goods or services of the peddler,
the peddler shall not do business at a location that lacks
sufficient parking or that interferes with the public rights-of-
way on sidewalks or streets or that requires customers to park on
private property without the consent of the property owner.
(c) Peddlers must be located in order to provide safe
access by vehicle and pedestrian traffic to the peddler's
location without requiring illegal or unsafe turning movements by
vehicles or trespassing across private property.
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(d) Peddlers shall not use a property or location in a
way that:
(i) Impedes access to the entrance of any adjacent
building or driveway,
(ii) Is located in such a manner as to interfere
with a fire hydrant, fire escape, bus stop, loading zone, or
driveway of a fire station, police station, hospital, or
handicapped parking space or access ramp.
(e) A peddlers land use permit shall designate the
specific location for the use and the time period for which the
permit is issued. Permits may not be issued for any location for
more than 90 days. Permits may not be used at any location other
than the location specified in the permit.
(16) Hours of Operation: Licensees shall be allowed to
engage in their businesses between the hours of 7:00 a.m. and
10:00 p.m., unless otherwise stated in the conditions on their
license.
(17) Site Cleanup Deposit Required: Before any peddler's
license or permit shall be issued to an applicant selling from a
site location within the City, the applicant must post a $100.00
(Cash) Site Cleanup Deposit. The deposit will be refunded when
the site has been approved as properly restored to a reasonable
condition, on a form provided by the City signed by the Code
Enforcement or City Zoning Official.
(18) Removal of Trash: All trash or debris accumulation
caused by a licensee's activities shall be collected and
deposited in a proper trash container. Any accumulation of trash
or debris that causes the City to incur expense in removing the
accumulation shall be cause for the City to proceed against the
Site Cleanup Deposit.
(19) All solicitating, peddling, or canvassing activities,
whether conducted on foot or from a vehicle, shall be conducted
in strict accordance with all traffic and parking laws.
(20) License and Required Fees for Solicitors and Peddlers:
(a) All fees for solicitors and peddlers must be paid
with cash, certified check or money order as follows:
(1) $100.00 Deposit to be applied against Sales
Tax collections, applicant must bring in sales receipts within
ten days after sales, to claim any refund on overpayment of sales
tax deposit. Failure to provide proof of sales receipts will
mean forfeiture of deposit. Sales Tax collections over $100.00
must be remitted within ten days of sales.
(2) $5.00 Application Fee (Sec. 21-3)
(3) $10.00 General Business License Fee(Sec.21-13)
(4) $100.00 Site Clean Up Deposit. Refundable
upon certification of site clean up by Code Enforcement or City
Zoning Official.
(21) Licenses to be displayed: The City Treasurer shall
issue the license. Each license shall bear the words "Licensed
Peddler" or "Licensed Solicitor", and the period for which the
license is issued.
(22) Licenses for Canvassers: The foregoing provisions shall
not apply to the activities of canvassers when such provisions
conflict with this subsection (22). All canvassers shall register
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with the Treasurer and obtain a license before engaging in
canvassing activities within the City. The Treasurer shall not
charge a fee for such license and shall issue a "Canvassers
License" to all persons who satisfy the criteria of subsections
(7) through (10), inclusive.
(23) Duty of enforcement personnel: It shall be the duty of
any police officer, sales tax enforcement officer or code
enforcement officer of the City to require any person required to
have a license, as provided in this Chapter, to produce his
license and to enforce the provisions of this Chapter against any
person found to be violating the same.
(24) Treasurer shall maintain records: The Chief of Police
shall report to the Sales Tax Inspector all violations of this
Chapter and all violations of this Code by licensees and the
Sales Tax Inspector shall maintain a record for each license
issued and record the reports from the Chief of Police.
Sec. 21-26. Motor Vehicles
(1) 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,
which is purchased by a resident of the City or other person for
use within the City, shall be registered in Jefferson County, nor
shall title to a motor vehicle as defined herein be transferred
within Jefferson County by the county clerk of the respective
county, if the tax imposed by the provisions of this Chapter has
not been paid.
(2)The determination of the address of registration for the
purpose of establishing liability under this Chapter for sales or
use taxes on motor and other vehicles required to be registered
shall be made pursuant to the criteria established in Section 42-
6-137, C.R.S.
Sec. 21-27. Lodgers' Tax
(1) There is hereby levied an excise tax on the price paid
or charged for the lease, or 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:
(a) 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 shall not apply to
the sale or sales or any goods, services or commodities other
than the furnishing of rooms and accommodations.
(b) 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.
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(c) 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.
(d) 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.
(2) The provisions for collection and enforcement of lodgers
tax shall be the same as collections and enforcement of sales and
use tax.
Sec. 21-28. Admission and amusement tax
(1) Legislative intent. It is hereby declared to be the
legislative intent of the city council that every person who pays
to gain admission to any amusement or entertainment event in the
City shall pay the tax imposed by this section, and every person,
whether owner, lessee or operator, who charges or causes to be
charged admission to any amusement or entertainment event shall
collect the tax imposed by this section.
(2) Excise tax based on admissions. There is hereby imposed
an excise tax of four percent (4%) of each admission charge on
every vendor who charges admission to an amusement or
entertainment event within the limits of the City of Wheat Ridge.
Said excise tax is in addition to all other taxes imposed by this
Chapter or other law.
(3) Exempt transactions. The following persons are exempt
from the payment or collection of the tax levied by this section:
(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;
(b) Religious, and charitable organizations in the
conduct of their religious and charitable functions; provided,
that an exempt institution license 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 amusement or entertainment
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 section is applicable to the amount of such charge.
(f) Non-profit museums, whether operated by public or
private entities, and art exhibits or shows or other events
sponsored by the City and held at city-owned facilities.
(4) The provisions for collection and enforcement of
admissions and amusement tax shall be the same as collections and
enforcement of sales and use tax.
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Sec. 21-29. Transfer of Ownership of Business; Renewal; or
Issuance of Business License
(1) Any retailer who shall sell out his business or stock of
goods, or shall quit business shall be required to file a final
return as provided in this Chapter within ten (10) days of the
date of the sale of his business or stock of goods or of quitting
business.
(2) The purchaser of any business shall be responsible for
determining whether any sales or use tax including penalties and
interest, is owed for that business and shall withhold a
sufficient amount from the purchase money to cover the amount of
all outstanding sales and use tax due the City, including any
penalties and interest, until such time as the former owner shall
produce a receipt from the City Treasurer showing that the taxes,
and any penalties and interest, have been paid or a certificate
that no taxes, penalties or interest are due. If the purchaser
of a business or stock of goods fails to withhold the purchases
money as provided in this Section, and the taxes, penalties or
interest are due and unpaid after the ten (10) day period, both
the purchaser and the vendor shall be personally liable, jointly
and severally, for the payment of the taxes, penalties and
interest unpaid by the former owner. Likewise, anyone who takes
any stock of goods or business fixtures of or used by a retailer
under lease, installment sales contract, or other contract
arrangement, by purchase, foreclosure sale, or otherwise, shall
be liable for the payment of all delinquent sales and use taxes
on the value of property so taken or acquired.
(3) The seller or his agent will be held liable for sales
and use tax remittance on the sale of business in the event the
purchaser fails to remit the tax due on the purchaser.
(4) The Wheat Ridge use tax shall be remitted to the City on
the price paid for tangible personal property and taxable
services which are purchased to establish a new business or
business location within the City. Such tax shall be reported on
on the initial use tax return and be remitted to the City on or
before the twentieth day of the month following the opening day
of business. Timely filing shall be evidenced by the postmark
date.
Sec. 21-30. Burden of Proof as to keeping records
(1) Every transaction of business conducted within the City
is presumed to be taxable. The burden of proving that any person
is exempt from taxation or any article, commodity or transaction
is exempt under the provisions of this chapter shall be upon the
person asserting the claim for exemption.
(2) 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 chapter or a person
requiring a license under Section 21-2 or 21-25 hereof to keep
and preserve suitable records of all sales and transactions as
may be necessary to determine the applicability of the provisions
of this chapter 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 sales tax
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inspector or his agents. Failure to keep and preserve suitable
records as required by this section shall be a violation of this
Code. Suitable records include the following:
Supporting documentation for every line item used on the
Sales/Use Tax Return
Sales & Lease Invoices, Contracts Sales Journals
Purchase Journals & Invoices Asset Ledgers
Fixed Asset Depreciation Schedules General Ledgers
Check Books and/or Check Registers Journal Entries
State Sales Tax Returns Chart of Accounts
Federal and State Income Tax Returns Financial Reports
All other supporting documents not listed above
(3) Required records need not be stored or kept within the
City, 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 or at the Wheat
Ridge Municipal Building, no later than fourteen days from the
date of request.
(4) Upon approval by the City Treasurer in any case where
there is a logistics or security problem, it is permissable for
the sales tax inspector, or his agents, to travel to the location
where the records are kept. The taxpayer is liable for all costs
incurred throughout the audit.
(5) When the sales tax inspector has scheduled an audit or
examination 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 in
subsection (2) at the appointed time, the Treasurer may apply to
any judge of the Municipal Court of the City and/or District
Court in and for Jefferson County for a subpoena to require the
taxpayer to appear before the Treasurer, produce any of the
foregoing information in the taxpayer's possession, and testify
under oath before the Treasurer. If the Treasurer is unable to
secure from the taxpayer information relating to the correctness
of the taxpayer's return or the amount of the taxpayer's taxable
sales, the Treasurer may apply to any judge of the District Court
in and for Jefferson County or the Municipal Court of the City
for subpoenas to such other persons as the treasurer believes may
have knowledge of the taxpayer's return or income. If the
Treasurer shows that the taxpayer cannot be found, evades service
of subpoena, fails or refuses to produce records or give
testimony, the judge may cause subpoenas to issue to the persons
sought, requiring them to appear before the Treasurer and give
testimony regarding the taxpayer's return or income. If any of
the persons so served with subpoenas fail to respond thereto, the
judge may proceed against such persons as in cases of contempt.
(6) The taxpayer and the City Treasurer may agree in writing
to extend the fourteen (14) day period specified in this section;
provided, however, that no extension exceeds sixty (60) days.
(7) If the City provides written notice to the taxpayer
prior to the expiration of the period of limitation that the
latter's records will be audited pursuant to this Chapter, such
period of limitation shall be extended for the audit period until
thirty (30) days after the date of the Notice of Assessment or
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Notice of Overpayment issued as a result of such audit. "Audit
Period" is the thirty-six (36) month reporting period preceding
the date of the notice of audit, or if a City building permit is
required, the period between the issuance of such building permit
and the issuance of a final Certificate of Occupancy, or since
the inception of the business if no business license has been
issued.
(8) Performance of an audit does not constitute a statute of
limitations or preclude additional audits of the same period
within the parameters of this Section.
Sec. 21-31. Refusal to report; estimate of tax; emergency
collection procedures; penalties and interest; fraud
(1) The Treasurer may, in any reasonable manner possible,
estimate the amount of the tax due, to which the Treasurer may
add interest and penalties in accordance with subsection (4), in
the event any taxpayer:
(a) Refuses to report and remit taxes collected or
required to be collected in accordance with the provisions of
this Chapter;
(b) Fails to comply with the provisions of Section 21-
24 of this Chapter;
(c) Fails to file the report and remit the taxes
required in Section 21-29 of this Chapter after selling his
business;
(d) Intends to leave the City without paying any taxes
which are lawfully owed;
(e) Removes, or intends to remove, property subject to
tax hereunder from the City, or to sell any such property with
the intent to remove the proceeds of sale from the City without
paying tax thereon;
(f) Engages or intends to engage in any activity which
the Treasurer reasonably believes to jeopardize collection of
taxes authorized hereunder; or
(g) Otherwise engages in conduct likely to prevent the
establishment by the Treasurer of an accurate and exact amount of
tax due.
(2) When an estimate of taxes is made, the sales tax
inspector shall serve notice thereof on the taxpayer by personal
service, first class or certified or registered mail to the
taxpayer's last known address, or by leaving a copy with the
person in charge at the taxpayer's business establishment or last
known address.
(a) In the event that the taxpayer cannot be found at
its last known address or notices sent by the City are returned
by the post office, no further attempts at providing notice shall
be required. The burden shall at all times be on the taxpayer to
inform the City of the taxpayer's current address.
(b) Unless the taxpayer files a written demand for
administrative hearing and determination of tax liability, as
provided in Section 21-33 hereof, within ten (10) days from the
date of receipt of such notice, he shall conclusively be deemed
to have accepted the estimate as a fair and accurate
determination of his tax obligation and shall thereby waive the
39
right to contest that determination. In the event that such a
hearing is held, the determination of the hearing officer shall
be reviewable as provided in Section 21-33 hereof.
(3) In any case wherein it appears that collection of
revenues from taxes lawfully imposed hereby is in danger of risk
of loss or non-collection, or otherwise in jeopardy, the
Treasurer may immediately issue demand for payment. Upon
issuance of said demand for payment, the tax required therein
shall be due and payable, and the Treasurer may proceed forthwith
to collect said taxes by any lawful means, including, not by the
way of limitation, filing of liens upon the property subject to
tax, issuance and execution of distraint warrants, or filing of
summons and complaint in any competent court; provided, however,
that collection under this Section 21-31 may be stayed upon the
provision by taxpayer to the Treasurer of such security as, in
the opinion of the Treasurer, shall be satisfactory to insure
payment to the City of all taxes lawfully owed by taxpayer.
(4) When a sales and use tax deficiency exists from under
reporting or failure to pay due to negligence or a knowing,
intentionally disregard of the provisions of this Chapter or
rules and regulations promulgated thereunder, without the intent
to defraud, interest shall be assessed at the rate established by
Section 39-21-110.5, C.R.S.
(5) Penalty for Fraud: If any part of delinquent tax or
deficiency is due to fraud with the intent to evade the tax, the
penalty shall be fifty percent (50%) of the total amount of the
deficiency. The City Treasurer shall mail a written notice of
assessment to the taxpayer. The amount of the tax due, including
the penalty and interest, shall become due and payable within ten
(10) days after the notice of assessment is mailed by the
Treasurer. Interest shall be one (1%) per month of the tax due
from the date the tax was due until paid.
(6) Special Penalty for Enforcement Proceedings: When any
person liable for the payment of a tax imposed by this Chapter
has repeatedly failed, neglected or refused to pay the tax within
the time specified for such payments, and the Treasurer has been
required to exercise enforcement proceedings against the taxpayer
three (3) or more times to collect such taxes due, the Treasurer
is hereby authorized to assess and collect the amount of such
taxes due together will all the interest and penalties thereon
provided by law and also an additional amount equal to fifteen
percent (15%) of the delinquent taxes or deficiency, interest and
penalties due, or the sum of twenty five dollars ($25.00)
whichever amount is greater.
(7) City Treasurer may waive penalty: For good cause shown,
the Treasurer in his discretion is authorized to waive any
penalty assessed in this Chapter. For purposes of this Section,
interest shall never be deemed a penalty.
(8) Except in accordance with judicial order or as otherwise
provided by law, the City Treasurer, and agents, clerks, and
employees thereof, shall not divulge or make known in any way any
information disclosed in any document, report, or return filed
under this title except such information as is displayed on the
tax license. The officials charged with the custody of
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documents, reports, and returns shall not be required to produce
any of them or evidence of anything contained in them in any
action or proceeding in any court, except on behalf of the
manager in an action or proceeding under the provisions of this
title when the report of a fact shown thereby is directly
involved in such action or proceeding, in either of which events
the court may require the production of, and may admit into
evidence, so much of said reports or of the facts shown thereby
as are pertinent to the action or proceeding, and no more.
(9) Nothing in this section shall be construed to prohibit
the delivery to a person or a duly authorized representative
thereof of a copy of any return or report filed in connection
with such person's tax. Copies of such records may be certified
by the city administrator or an agent thereof and when so
certified shall be evidence equally with the originals and may be
received as evidence of their contents.
(10) Nothing in this section shall be construed to prohibit
the publication of statistics so classified as to prevent the
identification of particular reports or returns and the items
thereof or the inspection of returns by the city attorney or
other legal representatives of the City.
(11) Notwithstanding the provisions of this section, the
City Treasurer may furnish to the taxing officials of the State
of Colorado, its political subdivisions, any other state, or
political subdivision, or the United States, any information
contained in tax returns and related documents filed pursuant to
this title or in the report of an audit or investigation made
with respect to a return, if the recipient jurisdiction agrees
with the City Treasurer to grant similar privileges to the City
and if such information is to be used by the jurisdiction only
for tax purposes.
(12) If a City employee or officer violates the provisions
of this section, such employee or officer shall be dismissed.
Sec. 21-32. Limitation of action
(1) No sales or use tax, or interest thereon or penalties
with respect thereto, shall be assessed, nor shall any notice of
lien be filed, or distraint warrant issued, or suit for
collection be instituted, nor any other action to collect the
same be commenced, more than three years after the date on which
the tax was or is payable, nor shall any lien continue after such
period, except for actual or estimated taxes assessed before the
expiration of such period, notice of lien with respect to which
has been filed prior to the expiration of such period.
(2) In the case of a false or fraudulent return with intent
to evade tax, or in the case of a failure to file a return, the
tax together with interest and penalties thereon may be assessed,
or proceedings for the collection of such taxes may be begun in a
court of competent jurisdiction at any time.
(3) Before the expiration of such period of limitation, the
taxpayer and the Treasurer may agree in writing to an extension
thereof and the period so agreed on may be extended by subsequent
agreements in writing.
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(4) The period of limitation provided herein shall not run
against the City for an audit period if written notice is given
to the taxpayer prior to the expiration of the statute of
limitations that the latter's records will be audited pursuant to
Section 21-30(6) of this chapter.
Sec. 21-33. Taxpayer's remedies
(1) When the City asserts that sales or use taxes are due in
an amount greater than the amount paid by a taxpayer, the City
shall mail a deficiency notice to the taxpayer by certified mail.
The deficiency notice shall state the additional sales and use
taxes due. The deficiency notice shall contain notification, in
clear and conspicuous type, that after the taxpayer has exhausted
the local remedies provided by this section, the taxpayer has the
right to elect a hearing of the deficiency pursuant to 29-2-
106.1(3), C.R.S.
(2) In the event that the taxpayer disputes the tax
liability imposed by the City either by any deficiency notice, or
otherwise, he shall file a written demand for an administrative
hearing and determination of tax liability within ten (10) days
of receipt of the notice, which demand will stay the sale under
any distraint warrant until the conclusion of the hearing. This
demand shall include the name, business address and license
number of the taxpayer, a copy of the notice sent by the City,
the taxable periods and the amounts of tax which are being
disputed, and a statement of the grounds upon which the taxpayer
bases his claim.
(a) Upon receipt of the taxpayer's written demand, the
City Treasurer shall set the time and place for the hearing, to
be held as quickly as possible, and shall appoint as the hearing
officer any qualified person who has education or experience in
tax administration matters and who can render a proper decision.
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.
(b) Failure to demand an administrative hearing and
termination of tax liability shall constitute a waiver of the
right to contest such liability; however, when such determination
is requested or when a request for a refund is timely made, the
final decision rendered therein shall be appealable as provided
herein.
(3) The hearing provided in subsection (2) shall be informal
and no transcript, rules of evidence, or filing of briefs shall
be required, but the taxpayer may elect to submit a brief, in
which case the City may submit a brief. The City shall hold such
hearing and issue the final decision thereon within ninety days
after the receipt of the taxpayer's written request therefor,
except the City may extend such period if the delay in holding
the hearing or issuing the decision thereon was occasioned by the
taxpayer, but, in any such event, the City shall hold such
hearing and issue the decision thereon within one hundred eighty
(180) days of the taxpayer's request in writing therefor.
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(4) If the dispute was not resolved by the informal hearing,
the taxpayer may elect any single one of the following avenues of
appeal within thirty days of the city's final decision:
(a) The taxpayer may request a formal hearing on the
record before a City hearing officer, which shall be held within
sixty days of the taxpayer's request. Any appeal from the
decision rendered after such formal hearing shall be pursuant to
Rule 106(a)(4) of the Colorado Rules of Civil Procedure.
(b) If the deficiency notice or claim for refund
involves only the City, the taxpayer may appeal such deficiency
or denial of a claim for refund to the District Court of the
County of Jefferson as provided in Section 29-2-106.1(8), C.R.S.
(1986) as amended.
(c) The taxpayer may elect a state hearing on the
deficiency or denial of claim pursuant to Section 29-2-106.1(3),
C.R.S. (1986) as amended.
(5) The taxpayer shall have no right to any form of appeal
if he has not exhausted his administrative remedies or if he
fails to request a hearing within the time period provided in
this subsection. For purposes of this subsection, "exhaustion of
administrative remedies" means:
(a) The taxpayer has timely requested in writing a
hearing before the City and the City has held such hearing and
issued a final decision thereon or,
(b) The taxpayer has timely requested in writing a
hearing before the City and the City has failed to hold such
hearing or has failed to issue a final decision thereon within
the time periods provided in subsection (3) above.
(6) In the event that the taxpayer elects the avenue of
appeal specified in subsection (4)(a) above, the taxpayer shall
post a bond in twice the amount of the taxes, interests and other
charges stated in the final decision which are contested on
appeal, or other security as required by Section 39-21-105(4),
C.R.S. as a condition precedent to exercising his right to
appeal.
Sec. 21-34. Additional remedies of City
(1) Any sales, use, lodgers, amusement or entertainment tax
imposed by this Chapter, 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 prior
lien upon:
(a) The goods, stock-in-trade, and business fixtures of
or used by any retailer under lease, title-retaining contract or
other contractual arrangement; and
(b) The real and personal property owned or leased by
any person, and shall take precedence on all such property over
other claims and mortgages.
(2) Any lien arising under this Section 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 on the payment of
sales or use tax, interest and penalty, and may be served and the
43
goods or property subject to such liens seized and sold by the
treasurer or any member of the City police department.
(3) Goods or property 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 within the City. Such goods or other property
whether real or personal may be redeemed by the taxpayer any time
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.
(4) A notice of lien shall be served on the taxpayer and a
copy of such notice shall be filed in the real estate records of
Jefferson County prior to the issuance of a distraint warrant.
(5) In lieu of seizure of property pursuant to a distraint
warrant, the Treasurer may cause a civil action to be filed in
the District Court of Jefferson County to enforce the City's lien
for such tax upon the real property situated in that county or in
any other county in the state which may be subject to such lien
or to subject any real property or any right, title, or interest
in real property to the payment of such tax. The court shall
adjudicate all matters involved in such action and may decree a
sale of the real property and distribute the proceeds of such
sale according to the findings of the court in respect to the
interest of the parties and of the City. The proceedings in such
action and the manner of sale, the period for and manner of
redemption from such sale, and the execution of a deed of
conveyance shall be in accordance with the law and rules of
procedure for foreclosures of mortgages upon real property. In
any such action, the court may appoint a receiver of the real
property involved in such action if equity so requires.
(6) Recovery of unpaid tax by action of law: The Treasurer
may treat any taxes, penalties or interest due and unpaid as a
debt due the City from the taxpayer.
(a) In case of failure to pay the taxes, or any portion
thereof, or any penalty or interest thereon, when due, the
Treasurer may recover at law the amount of such taxes, penalties
and interest, and the costs of collection incurred by the City,
in any county or district court of the county wherein the
taxpayer resides or has his principal place of business having
jurisdiction of the amounts sought to be collected.
(b) The return of the taxpayer or the assessment made
by the City, as herein provided, shall be prima facie proof of
the amount due.
(c) No such civil action may be filed by the City until
the time for the taxpayer to exercise his administrative remedies
or to file an appeal has expired.
(d) This remedy shall be in addition to all other
existing remedies available to the City.
(7) Whenever the business or property of any taxpayer
subject to this Chapter is subject to receivership, bankruptcy of
assignment for the benefit of creditors, or seized under
distraint for property taxes, all taxes, penalties and interest
imposed by this Chapter and for which the taxpayer is in any way
liable under the terms of this Chapter shall be a prior and
44
preferred lien against all the property of the taxpayer. No
sheriff, receiver, assignee or other officer shall sell the
property of any person subject to this Chapter under process or
order of any court, without first ascertaining from the City
Treasurer the amount of any taxes due under this Chapter. If any
tax is due, the officer shall pay the amount of the taxes out of
the proceeds less costs before making payment to any judgement
creditor or other claimants. For the purpose of this Section,
the term "taxpayer" shall include "retailer" or "vendor".
(8) Violations; Summons and Complaint; Penalty: It shall be
a violation of this Chapter to refuse to obtain a business or
exempt business license, to make any return provided to be made
in this Chapter, or to make any false or fraudulent return, or
any false statement in any return, or to fail or refuse to make
timely payment to the City Treasurer or his authorized agent of
any taxes collected or due to the City, or in any manner to evade
the collection and timely payment of the tax, or any part
thereof, imposed by this Chapter, or for any person or purchaser
to fail or refuse to pay such tax or evade the timely payment
thereof, or to aid or abet another in any attempt to evade the
timely payment of tax imposed by this Chapter.
(a) In his discretion the City Treasurer may direct the
issuance of a summons and complaint to appear before the Wheat
Ridge Municipal Court to any person who may be in violation of
any of the provisions of this Chapter or the rules and
regulations promulgated by the City Treasurer to enforce this
Chapter.
(b) Any person, corporation, partnership, company,
association or other entity which violates any of the provisions
of this Chapter 21 shall be guilty of a misdemeanor and, upon
conviction of such violation, shall be subject to a fine of not
more than $999.00, or imprisonment not to exceed 180 days, or
both such fine and imprisonment; provided, however, that no
person under the age of 18 years shall be subjected to such
imprisonment; and provided further that issuance of a summons and
complaint by the City, and subsequent conviction of a violation
of the Code of Laws in the Municipal Court, shall not prohibit
the Court from requiring payment of all taxes, penalties and
interest found to be due under this Chapter 21 in addition to any
fine imposed by the Court. Each and every twenty-four (24) hours
period of violation shall constitute a separate violation of this
Chapter.
(c) Nothing contained in this subsection (8) shall
preclude the Treasurer from instituting a legal or equitable
action in the Jefferson County District Court for the purposes of
enforcing the provisions of this Chapter 21. In the event such
an action is undertaken, the City shall be entitled to recover
its attorneys fees and costs of litigation expended in said
action as a portion of its judgment rendered therein.
(9) In any action affecting the title to real estate or the
ownership or rights to possession of personal property, the City
may be made a party defendant for the purpose of obtaining an
adjudication or determination of its lien upon the property
involved therein.
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(10) For the purpose of facilitating settlement and
distribution of estates, trusts, receivership, other fiduciary
relationships and the assets of corporations in the process of
dissolution or that have been dissolved, the City Treasurer may
agree with the fiduciary or surviving corporate directors upon an
amount of taxes due from the decedent or from the decedent's
estate, the trust, receivership or other fiduciary relationship,
or corporation for any periods of tax liability under this
Chapter. Payment in accordance with such agreement fully
satisfies the tax liability for the periods that the agreement
covers, unless the taxpayer has committed fraud or malfeasance or
misrepresented a material fact regarding the tax or liability
therefor.
(a) Except as provided in subsection (c) of this
subsection (10), any personal representative of a decedent or the
estate of a decedent, any trustee receiver, or other person
acting in a fiduciary capacity, or any director of a corporation
in the process of dissolution or that has been dissolved shall
first pay taxes covered by this Chapter due from such decedent,
decedent's estate, trust estate, receivership, or corporation
before he distributes the estate or fund under such person's
control. Any such person who fails to pay taxes assessed within
the periods authorized by this Chapter is personally liable to
the extent of the property distributed by such person for any
unpaid taxes of the decedent, decedent's estate, trust estate,
receivership, or corporation imposed by or due under this
Chapter.
(b) Any distributee of a decedent's estate, a trust
estate, or fund and the stockholder of any dissolved corporation
who receives any of the property of such decedent's estate, trust
estate, fund, or corporation is personally liable for taxes
assessed pursuant to this Chapter to the same extent that the
decedent, trust estate, fund or corporation is liable under this
Chapter.
(c) If a tax under this Chapter is due from a decedent
or the decedent's estate, personal liability of the persons set
forth in this section remains in effect only if a determination
of the tax due is made and notice and demand therefor issued
within eighteen months after the decedent's personal
representative files with the City Treasurer a written request
for such determination, filed after it has filed the decedent's
final return or the decedent's estate's return to which the
request applies. A request for determination under this
subsection does not extend the otherwise applicable period of
limitation as specified in Section 21-32.
(d) If a tax under this Chapter is due from a
corporation that is in the process of dissolution or has been
dissolved, personal liability of directors or stockholders as
provided in this section remains in effect only if a
determination of the tax due is made and notice and demand
therefor issued within eighteen months after the corporation
files with the City Treasurer a written request for such
determination, filed after it has filed the corporation's return,
but only if the request states that the dissolution was begun in
46
good faith before the expiration of the eighteen month period and
the dissolution is completed. A request for determination under
this subsection does not extend the otherside applicable period
of limitation as specified in Section 21-32.
(11) For property seized pursuant to a distraint warrant,
signed inventory of the property distrained shall be made by the
City Treasurer or his agent. Prior to the sale the owner or
possessor of such property shall be served with a copy of said
inventory a notice of the sum of the tax due and the related
expenses incurred to date, and the time and place of sale.
(a) A notice of the time and place of the sale,
together with a description of the property to be sold, shall be
published in a newspaper of general circulation within the county
where distraint is made.
(b) The time fixed for the sale shall not be less than
ten (10) days nor more than sixty (60) days from the date of
distraint. The sale may be postponed by the City or agent for no
more than ninety (90) days from the date originally fixed for the
sale.
(c) The property shall be sold at public auction for
not less than a fair minimum price, and if the amount bid for the
property is less than the fair minimum price so fixed, the
property may be declared to be purchased by the City and the City
shall file a release of lien thereof. If the property is
purchased by the City, such property may be disposed of in the
same manner as other City property and the lien thereon shall be
released.
(d) The property may be offered first by bulk bid, then
subsequently for bid singularly or by lots, and the City or its
agent may accept the higher bid.
(e) The property offered for sale may be redeemed if
the owner or possessor or other person holding an unperfected
chattel mortgage or other right of possession, pays the tax due
and all collection costs no less than twenty-four (24) hours
before the sale.
(f) The City of its agent shall issue to each
purchaser a certificate of sale which shall be prima facie
evidence of its right to made the sale and transfer to the
purchaser all right, title, and interest of the taxpayer in and
to the property sold.
(i) When the property sold consists of
certificates of stock, the certificate of sale shall be notice to
any corporation, company, association to record the transfer of
its books and records.
(ii) When the property sold consists of securities
or other evidences of debt, the certificate of sale shall be good
and valid evidence of title.
(g) Any surplus remaining after satisfaction of the
tax due plus any costs of making the distraint and advertising
the sale, may be distributed by the City first to other
jurisdictions which have filed liens or claims of sales and use
or personal property ad valorem taxes, and second to the owner,
or such other person having a legal right thereto.
47
(12) Property of the taxpayer subject to distraint shall
include the personal property of the taxpayer and the goods,
stock in trade and business fixtures owned or used by any
taxpayer including those used under lease, installment sale, or
other contract agreements.
(13) The taxpayer or any person who claims an ownership
interest or right of possession in the distrained property may
petition the City Treasurer, or the Municipal Court if the
property was seized pursuant to a warrant used by the Court, for
the return of the property.
(a) Grounds for return of the property shall exist only
if the person making the petition has a perfected interest in
such property which is superior to the City's interest or that
the property is exempt from the City's lien.
(b) The fact finder shall receive evidence on any issue
of fact necessary to the decision of the petition. If the fact
finder determines by a preponderance of the evidence in favor of
the taxpayer or other petitioner, the property shall be returned.
(14) Unless the limitation period has been extended as
provided in this Section, the Statute of Limitations for
provisions contained in this Chapter shall be as follows:
(a) Refunds: Any claim for refund for disputed tax shall
be submitted to the City Treasurer on or before sixty (60) days
from the date of such purchase.
(i) Any claim for refund resulting from a Notice of
Over-payment shall be submitted to the City on or before thirty
(30) days after the date of such Notice of Overpayment.
(ii) Any other claim for refund shall be filed on or
before three (3) years after the date such overpayment was paid
to the City.
(b) Assessments: No Notice of Assessment shall be
issued more than three (3) years after the due date of such tax
due, or for a construction project which requires a City building
permit, the date the final Certificate of Occupancy was issued
for such project.
(c) No Notice of Lien shall be issued more than three
(3) years after the due date of the tax. If the limitation
period is extended, a Notice of Lien may be filed on or before
thirty (30) days from the date of the Notice of Assessment issued
for such extended period.
(d) Returns: When a taxpayer fails or refuses to file a
return, the tax due may be assessed and collected at any time. In
the case of a false or fraudulent return filed with intent to
evade tax, the tax due may be assessed, or proceedings for the
collection of such tax due may be begun at any time.
(e) No protest of a Notice of Assessment or Denial of a
Claim for Refund shall be valid if submitted to the Treasurer in
other than written form or after the period allowed in this
Chapter.
(f) The period of limitation may be extended before its
expiration.
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Sec. 21-35. Legislative intent
This Chapter contains provisions which are consistent with
some of those set forth in H.B. 1007, enacted by the Fifty-fifth
Colorado General Assembly and approved by the Governor on June 6,
1985, and codified in Section 29-2-106.1, C.R.S. (1986) as
amended. The City Council finds that Article XX of the Colorado
Constitution grants plenary power to home rule cities to levy and
collect taxes within the City limits. The City Council does not
endorse or recognize restrictions on the taxing power of home
rule cities, such power being a matter of purely local concern.
Thus, it is the intent of the City Council in enacting provisions
consistent with Section 29-2-106.1, C.R.S. (1986) to assist the
business community, but not in any way to prejudice the City's
right to fully exercise its constitutional authority to levy and
collect taxes within its boundaries.
Sec. 21-36. Administrative authority of Treasurer
(a) The administration of this Chapter is vested in and
shall be exercised by the Treasurer, who shall prescribe forms
and reasonable rules and regulations, and forms in corformity
with this Chapter for the making of returns and reports,
ascertainment and collection of the tax imposed hereunder, and
for the proper administration and enforcement of this Chapter.
(b) The rules and regulations as prescribed by the
Treasurer and, as from time to time are amended by the Treasurer,
pursuant to his authority specified in subsection (a) shall be
published and appear as Appendix A to this Chapter. The forms
developed pursuant to subsection (a) for making returns and
reporting taxes assessed under this Chapter shall be published
and appear as Appendix B to this Chapter.
Section 2. Ordinance 696, Series of 1986; Ordinance 703, Series
of 1986; Ordinance 642, Series of 1985; and Ordinance 711, Series
of 1987, are hereby specifically repealed.
Section 3. Safety clause. The City Council hereby and
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 welfare. The City council further determines that the
ordinance bears a rational relation to the proper legislative
object sought to be attained.
Section 4. 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
application to other persons or circumstances.
49
Section 5. This ordinance shall take effect January 1, 1989.
INTRODUCED, READ, AND ADOPTED on
of _ 6 to 0 on t]
November , 1988,
newspaper of general circulation
Public Hearing and consideration
for Monday, December 12 1988, 7,30
Chambers, 7500 West 29th Avenue,
first reading by a vote
Zis 28th day of
ordered published in full in a
in the City of Wheat Ridge and
on final passage set
p.m. in the Council
Wheat Ridge, Colorado.
READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading
by a vote 8 to 0 on this 12th day of
December , 1988.
SIGNED by the Mayor on this
1988.
th day of December
Dan Wilde, Mayor
ATTEST:
Wanda Sang, City Cler
1st Publication: December 1, 1988-
2nd Publication: December 15, 1988
Wheat Ridge Sentinel:
Effective Date: January 1, 1989
50
APPROVED AS TO FORM BY
OFFICE OF CITY ATTORNEY
r .z
1 ,
JOH E. HAYES~