HomeMy WebLinkAboutOrdinance-1992-0893
INTRODUCED BY COUNCILMEMBER SELSTAD
COUNCIL BILL NO. 5
Ordinance No. 893
series of 1992
TITLE:
AN ORDINANCE AMENDING VARIOUS PROVISIONS OF CHAPTER 22,
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, THAT:
Section 1. Section 22-21(a), Definitions and Usage, of the
Code of Laws of the City of Wheat Ridge is hereby amended by
repealing and reenacting the definition of health care facility as
follows:
"Health care facility." An individual or entity
engaged in providing medical services, supplies, room and
board to individual persons, and providing a place for
heal th care services to be conducted. The medical
services may be of a therapeutic, diagnostic, prognostic
or of a rehabilitative nature. Health care facilities
may include, but not be limited to: health resorts;
spas; sanitoriums; sanitariums; rest homes; convalescent
homes ; hospitals for humans or animals, whether for
profit or not for profit; wellness centers; psychiatric,
vocational, mental or physical rehabilitation centers;
extended day care centers; and self-help preventative
medicine/education centers.
Section 2. Section 22-56(a) of the Code of Laws of the City
of Wheat Ridge is hereby repealed and reenacted as follows:
Sec. 22-56. Schedule.
(a) There is hereby imposed a sales tax on all
sales and services not specifically exempted in sections
22-56(a) and/or 22-58, in the amount of two percent (2%)
of the purchase price. The city considers each and every
sale within the city to be taxable, unless the same is
specifically exempted by this chapter. In order to avoid
fractions of pennies, the following brackets shall be
applicable to all taxable transactions:
(1) On sales amounting to nineteen cents ($0.19)
to and including eighty-four cents ($0.84) a
tax of one cent ($0.01);
(2) On sales amounting to eighty-five cents ($0.85)
to and including one dollar and eighteen cents
($1.18) a tax of two cents ($0.02);
(3) On sales in excess of one dollar ($1.00), the
tax shall be two cents ($0.02) 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.
section
Wheat Ridge
introductory
3. section 22-57 of the Code of Laws of the City of
is hereby repealed and reenacted as follows (the
phrase only):
The sales tax imposed by section 22-56 of this Code
of Laws shall apply to all sales and services, including
without limitation those described below, that are not
specifically exempted in sections 22-56(a) and/or 22-58
of this Code of Laws:
(Sections 1 through 17 and 19 through 21, inclusive of
Section 22-57 are neither amended nor repealed, but are
readopted without change from their adoption in
Ordinance 885, Series of 1991).
section 4. section 22-57(18) of the Code of Laws of the City
of Wheat Ridge is hereby repealed and reenacted as follows:
(18) The cost of all materials, equipment, supplies
purchased and/or used or consumed by fundraising
organizations, other than such organizations qualifying
as exempt organizations, is taxable. Fundraising
organizations, whether or not qualifying as exempt
institutions, must collect and remit sales taxes on any
sales they may conduct.
Section 5. section 22-57(22) of the Code of Laws of the City
of Wheat Ridge is hereby repealed and reenacted as follows:
(22) Medical supplies and medical equipment. All
medical supplies and medical equipment, as hereinbefore
defined, except those specifically exempted pursuant to
this Code of Laws, shall be taxable, either as a sales
tax to the ultimate consumer (i.e. patient) or as a use
tax payable by either the health care facility,
physician, dentist or veterinarian utilizing, making
available for utilization or consumption by others, or
consuming the medical supplies or equipment in the
provision of health care services. In the event either
the city's sales or use tax is paid on any non-exempt
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medical supply or item of medical equipment at the time
of its purchase by the nonexempt health care facility,
physician, dentist or veterinarian, there shall not be
a sales tax imposed on any further sale or consumption
of said medical supply or item of medical equipment, the
intent being to subject all such transactions involving
the non-exempt medical supplies and equipment to either
the sales tax or the use tax, but not both.
section 6. Section 22-58(2) of the Code of Laws of the city
of Wheat Ridge is hereby repealed and reenacted as follows:
(2) All direct sales to, but not sales by,
charitable organizations, as defined in section 22-21 in
the conduct of their regular religious, charitable, and
eleemosynary functions and acti vi ties; provided, however,
that building materials and supplies shall be subject to
use tax as provided in section 22-68 hereof. Any exempt
organization which makes sales of tangible personal
property to the public and which otherwise meets the
definition of a retailer in section 22-21, 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.
section 7. Section 22-58, Exempt sales of the Code of Laws
of the city of Wheat Ridge, is hereby amended by adding a subpart
(25.5) Medical supplies and medical equipment, as follows:
(25.5) Medical supplies and medical equipment. All
medical supplies and medical equipment which are
purchased by, or for use and/or consumption within, a
charitable or not-for-profit health care facility to
which an exempt institution license has been issued by
the treasurer, provided said not-for-profit health care
facility employs more than one hundred (100) persons
within the city of Wheat Ridge, provides more than one
hundred (100) hospital bed spaces on an ongoing basis,
and provided said health care facility has entered into
an agreement, approved by the Wheat Ridge City council,
provided for ongoing payments to the City of Wheat Ridge
relating to the mutual services provided by and between
the city and the health care facility.
Section 8. Section 22-67(2) of the Code of Laws of the City
of Wheat Ridge is hereby repealed and reenacted as follows:
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(2) Tangible personal property, which if it were
sold at retail within the city, would be exempt from
sales tax under the provisions of section 22-58,
provided, however, that any building materials and
supplies shall be subj ect to use tax as provided in
section 22-68 hereof. without limitation of the
foregoing, this provision shall apply where tangible
personal property is utilized or consumed by a charitable
organization, as defined in section 22-21, in the conduct
of its regular religious, charitable or eleemosynary
functions and activities.
section 9. 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.
section 10. Safety Clause. The City council hereby finds,
determines, and declares that this ordinance is promulgated under
the general police power of the city of Wheat Ridge, that it is
promulgated for the health, safety, and welfare of the public, and
that this ordinance is necessary for the preservation of health and
safety and for the protection of public convenience and welfare.
The city council further determines that the ordinance bears a
rational relation to the property legislative object sought to be
attained.
Section 11. This ordinance shall become effective 1
day after final pUblication.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of
8 to 0 on this 9th day of March , 1992,
ordered published in full in a newspaper of general circulation in
the city of Wheat Ridge and Public Hearing and consideration on
final passage set for Monday. April 13 , 1992, at
7:30 o'clock p.m., in the Council Chambers, 7500 West 29th Avenue,
Wheat Ridge, Colorado.
READ, ADOPTED,
reading by a vote of
Aori 1
AND ORDERED PUBLISHED
8 to 0 this
1992.
on second and
13th day of
final
SIGNED by the Mayor on this 14th
1992.
day of Apri 1
L..- ;''-'tV 1 .
Jr., Na~j
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ATTEST:
,/--\,L
~f:,/.. LA.-
Wanda Sang,
1st Publication: March 19, 1992
2nd Publication: April 23, 1992
Wheat Ridge sentinel:
Effective Date: Apri 1 24, 1992
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