HomeMy WebLinkAboutOrdinance-2004-1338
-
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER ADAMS
Council Bill No 24
Ordinance No. 1338
Series of 2004
TITLE: AN ORDINANCE AMENDING CHAPTER 22 OF THE WHEAT
RIDGE CODE OF LAWS, CONCERNING THE SALES AND
USE TAX
WHEREAS, at the regular general election held on November 2, 2004, the
electorate of the City approved an increase in the sales and use tax leVied by the
City to three (3) percent; and
WHEREAS, it is necessary to amend the Code of Laws to implement this
electoral deCISion
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WHEAT RIDGE, COLORADO.
Section 1. Sales Tax. Section 22-56(a) of the Wheat Ridge Code of Laws is
amended to read.
Sec. 22-56 Schedule.
(a) There is hereby imposed a sales tax on all sales and
services not specifically exempted in sections 22-56 or
22-58, in the amount of two (2) THREE (3) percent 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 LESS THAN
NINETEEN CENTS ($0.19), NO TAX;
(2) On sales amounting to nineteen cents ($0 19) to
and including eighty four cente ($0.81) FIFTY-ONE
CENTS ($0,51) a tax of one cent ($0 01),
(3) ON SALES AMOUNTING TO FIFTY-TWO CENTS
($0.52) TO AND INCLUDING EIGHTY-FOUR
CENTS ($0.84) A TAX OF TWO CENTS ($0.02);
GED\53027\489149 1
-
--
(4) On sales amounting to eighty-five cents ($0.85) to
and including one dollar ~lnd eighteen cents ($1.18)
($1.00) a tax of !we THREE cents ($0.02) ($0.03);
(5) On sales in excess of one dollar ($1 00), the tax shall
be two cents ($0.02) THREE CENTS ($0.03) 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 2. Use Tax. Section 22-66(a) of the Wheat Ridge Code of Laws is
amended to read:
Sec. 22-66 Property subject to tax.
(a) General intent; filing of return required. It is
hereby declared to be the legislative purpose
and 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, consumes or receives
a grant of a license to use 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 in
the amount of two (2) THREE (3) percent of the
purchase price. It is hereby declared that every
resident of the city or any person doing
business within the city who purchases, leases
or receives a grant of a license to use 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 city sales tax imposed by this
chapter, shall make an application, file a return,
and pay the tax to the city 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
Section 3. Any reference in the Wheat Ridge Code of Laws to the (former) two
(2) percent sales and use tax is hereby amended to refer to the (current) three (3)
percent sales and use tax.
GED\53027\489149 1
2
Section 4. Safety Clause The City Council hereby finds, determines, and
declares that this Ordinance is promulgated under the general police power of the City
of Wheat Ridge, that it is promulgated for the health, safety, and welfare of the public
and that this Ordinance is necessary for the preservation of health and safety and for
the protection of public convenience and welfare The City Council further determines
that the Ordinance bears a rational relation to the proper legislative object sought to be
attained
Section 5. Effective Date This Ordinance shall take effect on January 1, 2005,
as permitted by Section 5 11 of the Charter.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 7 to
o on this 22 day of November , 2004, 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 December 13. 2004 , 2004, at 7 00
o'clock pm, in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge,
Colorado
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of 8 to 0 ,this 13th day of December , 2004
SIGNED by the Mayor on this
First Publication November 25. 2004
Second Publication December 16, 2004
Wheat Ridge Transcript
Effective Date January 1, 2005
GED\53027\489149 1
,2004
3