HomeMy WebLinkAboutOrdinance-2007-1401
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER AnAl'~
Council Bill No. 22-2007
Ordinance No. 1401
Series of 2007
TITLE: AN ORDINANCE AMENDING CHAPTER 22, DIVISION 2
CONCERNING SALES TAX, OF THE WHEAT RIDGE CODE
OF LAWS TO AUTHORIZE RETAILERS TO USE AN
ELECTRONIC DATABASE CERTIFIED BY THE STATE
DEPARTMENT OF REVENUE TO DETERMINE THE
JURISDICTIONS TO WHICH TAX IS OWED
WHEREAS, pursuant to the Wheat Ridge Code of Laws ("Code") Section
22-49, the treasurer is directed to and has cooperated with and participated with
the statewide sales and use tax committee convened by the Colorado Municipal
League, composed of state and municipal sales and use tax officials and
business officials; and
WHEREAS, such committee was formed to meet for the purpose of
discussing and implementing a plan to simplify the sales tax matters, such as
collection of taxes, among Colorado home rule municipalities; and
WHEREAS, it is recognized that retailers collecting sales tax in Colorado
have historically faced problems when sales tax is remitted to the incorrect
municipality and such errors have had the effect of many retailers paying twice
the amount of sales tax owed and municipalities spending time and resources to
collect the correct taxes owed; and
WHEREAS, the City Council ("Council") of the City of Wheat Ridge ("City")
recognizes the benefit that the presence of retailers and the collection of sales
tax brings to the City; and
WHEREAS, the Council recognizes that seeking resolution to sales and
use tax collection problems which routinely plague Colorado home rule
municipalities in general, and specifically the' City will benefit both retailers and
the City; and
WHEREAS, the Colorado Municipal League has recommended the
adoption of the following ordinance in an effort to simplify the sales tax collection
process, the substance of which being that retailers shall be held harmless if they
fail to remit tax to the correct municipality, based solely on an error in a state-
certified address locator database; and
WHEREAS, the Council believes it to be in the best interest of the City to
adopt the recommended ordinance.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. The following Section 22-59 is hereby enacted and inserted as a new
section to Chapter 22, Division 2 of the Wheat Ridge Code of Laws:
Sec. 22-59. Remittance of tax; electronic database; retailer held harmless.
(a) Any retailer that collects and remits sales tax to the city as provided in this Division
may use an electronic database of state addresses that is certified by the state
department of revenue pursuant to 9 39-26-105.3, C.R.S., to determine the jurisdictions
to which tax is owed.
(b) Any retailer that uses the data contained in an electronic database certified by the
state department of revenue pursuant to 9 39-26-105.3, C.R.S., to determine the
jurisdictions to which tax is owed shall be held harmless for any tax, penalty, or interest
owed the city that otherwise would be due solely as a result of an error in the electronic
database, provided that the retailer demonstrate that the retailer used the most current
information available in such electronic database on the date that the sale occurred.
Each retailer shall keep and preserve such records as prescribed by the manager of
revenue to demonstrate that the retailer used the most current information available in
the electronic database on the date that the sale occurred. Notwithstanding the above, if
the error in collecting and remitting is a result of a deceptive representation, a false
representation, or fraud, the provisions of this section shall not apply.
Section 2. Severability: Conflictina Ordinances Reoealed., If any section,
subsection or clause of this Ordinance shall be deemed to be unconstitutional or
otherwise invalid, the validity of the remaining sections, subsections and clauses shall
not be affected thereby. All other ordinances or parts of ordinances in conflict with the
provisions of this Ordinance are hereby repealed.
Section 3. Effective Date. This Ordinance shall take effect fifteen (15) days after final
publication, as provided by Section 5;11 of the Charter.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8 to
o on this 27thdayof August ,2007, 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 September 10 ,2007, at 7:00 o'clock p.m., in the Council
Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado.
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of 8 to 0 , this 10th day of September ,2007.
SIGNED by the Mayor on this
ATTEST:
~
Michael Snow, City Clerk
First Publication: August 30, 2007
Second Publication: September 13, 2007
Wheat Ridge Transcript
Effective Date: September 28, 2007
11th
day of Sentemner
i1 /}lff)-;:r p;vU0
Jerr1Xf}#ro, Mayor
,2007.
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Gerald E. Dahl, City Attorney