HomeMy WebLinkAboutOrdinance-2007-1405
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER SANG
Council Bill No. 26
Ordinance No. 1405
Series of 2007
TITLE: AN ORDINANCE AMENDING CHAPTER 22, SUBSECTION
22-58(a)(2) OF THE WHEAT RIDGE CODE OF LAWS
CONCERNING DIRECT SALES TO CHARITABLE
ORGANIZATIONS
WHEREAS, the City of Wheat Ridge ("City") conducts audits of businesses
operating within the City pursuant to Chapter 22 of the Wheat Ridge Code of Laws
("Code") in order to ensure businesses are remitting correct tax to the City; and
WHEREAS, Subsection 22-58(a)(2) of Chapter 22 of the Code is ambiguous with
respect to the licensing requirements otherwise imposed by Chapter 11 of the Code;
and
WHEREAS, amending Subsection 22-58(a)(2) to incorporate a reference to
Chapter 11 of the Code will aid the City in auditing businesses making direct sales to
charitable organizations and will also serve to better inform taxpayers of the licensing
requirements of Chapter 11; and
WHEREAS, the City Council believes it to be in the best interest of the City to
amend Chapter 22, Subsection 22-58(a)(2) of the Code to make clear that in order to
qualify for the sales tax exemption of Chapter 22, charitable organizations must have
obtained an exempt institution license under Chapter 11.
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF WHEAT RIDGE, COLORADO:
Section 1. Subsection 22-58(a)(2) of Chapter 22 of the Wheat Ridge Code of Laws is
hereby amended to read:
Sec. 22-58. Exempt sales.
(a) Enumeration of exempt items of sales and service. There shall be exempt from
taxation under the provisions of this chapter the following:
(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 activities PROVIDED THAT THE CHARITABLE ORGANIZATION HAS OBTAINED
AN EXEMPT INSTITUTION LICENSE PURSUANT TO CHAPTER 11 ARTICLE I;
provided FURTHER, 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 2. Severabilitv. 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.
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 7 to
() on this 8th day of October, 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 October 22, 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 22nd day of October , 2007.
SIGNED by the Mayor on this
23rd
;;iii;dt
Jt ~IIiO, Mayor
,2007.
ATTEST:
~
Michael Snow, City Clerk
?:1:li
Gehftd"E. Dahl, City I'. rney
First Publication: October 11, 2007
Second Publication: October 25, 2007
Wheat Ridge Transcript
Effective Date: November 9, 2007