HomeMy WebLinkAboutOrdinance 2012-1512CITY OF WHEAT RIDGE , CO L ORADO
INTRODUC ED B Y COUNCIL MEMBER De Mott
Council B ill No. 11
Ordi nance No. 15i2
Series 2012
TI TLE : AN ORDINANCE AM ENDING THE WHEAT RIDGE CODE OF
LAWS, CHAPTER 22 , SECTIONS 22 -67 AND 2 2-68 (a) TO
C L ARIFY THOSE ENTI TIES WHICH ARE EXEMPT FROM USE
TAX ON BUILDING MATERIALS AND SUPPLIE S
WHER EAS, the City of Wheat Ridge is a home rule municipality having all
powers conferred by Article XX of the Colorado Constitution ; and
WHEREAS , the Council has previously exercised these powers by the adoption
of Chapter 22 , Division 3 of the Wheat Ridge Code of Laws ("Code") concerning
application of use tax ; and
WHEREAS, Code Sec. 22-67 (2) specifically provides for exemptions from the
City's established use tax on certain tangible personal property and exceptions to those
exemptions as they relate to building materials and supplies; and
WHEREAS, Code Sec. 22-68 (a) unconditionally imposes the City use tax on
building materials and supplies; and
WHEREAS, the City Council has determined that the imposition of use tax on
building materials and supplies should not be extended to such materials and supplies
for certain City projects or public school projects; and
W H EREAS , the City Council desires to revise Sees . 22-67 and 22-68 (a) of the
Code provide for exemption of use tax on building materials and supplies for certain City
projects or public school projects .
NOW THEREFORE BE IT ORDAI NED B Y T HE CITY COUNCIL OF THE CITY
O F W HEAT RIDG E, CO L ORADO:
Section 1. Code Sec. 22 -67 (2) is hereby amended as follows :
There shall be exempt from the tax provided in section 22-66, the
storage, use , distribution and consumption of the following : ...
(2) Tangible personal property which if it were sold at retail within the city
wou ld be exempt from sales tax under the provisions of section 22-58;
provided , however, that any building materials and supplies shall be
subject to use tax as provided in section 22-68 hereof without limitation of
the foregoing., this pro'Jision shall apply where tangible personal property
is utilized or consumed by a charitable organ~ation , as defined in section
22 21 , in the conduct of its regular religious , charitable or eleemosynary
functions and acti¥ities.
Section 2 . Code Sec. 22-67 is amended by inserting a new subsection (3) to read as
follows :
There shall be exempt from the tax provided in section 22-66 , the
storage , use , distribution and consumption of the following : ...
(3) BUILDING MATERIALS AND SUPPLIES FOR CITY PROJECTS ,
WHEAT RIDGE HOUSING AUTHORITY PROJECTS AND RENEWAL
WHEAT RIDGE PROJECTS , WHETHER PURCHASED BY THE CITY,
WHEAT RIDGE HOUSING AUTHORITY OR RENEWAL WHEAT RIDGE,
OR A CONTRACTOR FOR THE SAME, SHALL BE EXEMPT FROM THE
CITY 'S USE TAX .
Section 3 . Code Sec. 22-67 is amended by inserting a new subsection (4) to read as
follows , and renumbering the remainder of the section accordingly:
There shall be exempt from the tax provided in section 22-66, the
storage, use , distribution and consumption of the following : ...
(4) BUILDING MATERIALS AND SUPPLIES FOR PUBLIC SCHOOL
PROJECTS , WHETHER PURCHASED BY THE PUBLIC SCHOOL, OR A
CONTRACTOR FOR THE SAME , SHALL BE EXEMPT FROM THE
CITY'S USE TAX.
Section 4 . Code Sec. 22-68 (a) is hereby amended as follows :
SUBJECT TO THE LIMITATIONS SET FORTH IN SEC . 22-67 (3) and (4),
€every person who builds, constructs , reconstructs , alters , expands,
modifies or improves any building , dwell ing , or other structure or
improvement to real property in the city, including all exempt in stitutions or
private construction job sites. and who purchases lumber, fixtures , or any
other building materials and supplies used therefor , 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 , or any
equipment used for construction thereon or improvements thereto , and
which the contractor, owner or lessee has not paid the tax imposed by this
chapter thereon shall pay a use tax in either of two (2) ways: ...
Section 5. Severability, Conflicting Ordinances Repealed. If any section,
subsection or clause of this Ordinance shall be deemed to be unconstitutional or
otherwise inva l id , 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 6 . Effe cti ve Date. This Ordinance shall take effect fifteen (15) days after
final publication , as provided by Section 5.11 of the Charter.
I NTRODUCED, READ , AND ADOPTED on first reading by a vote of 7 to 0 on
this 25th day of June, 2012 , ordered published in full in a newspaper of general
ci rculation in the City of Wheat Ridge , and Public Hearing and conside ration on final
passage set for July 9 , 2012 at 7 :00p.m., in the Council Chambers , 7500 West 291h
Avenue , Wheat Ridge , Colorado.
READ , ADOPTED AND ORDERED PUBLISHED on second and final reading by
a vote of _1_ to _Q_, this 9th day of J uly , 2012 .
SIGNED by the Mayor on this 9th
ATTEST:
First Publication : June 28, 2012
Second Publication : July 12, 2012
Wheat Ridge Transcript
Effective Date: July 27, 2012