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HomeMy WebLinkAboutOrdinance-1976-0197 - Amend WR Ord 135 - Use Tax & Increasing Use TaxIntroduced by Councilman Calvin Hulsey ORDINANCE NO. 197 Series of 1975 TITLE: AN ORDINANCE AMENDING ORDINANCE NO. 135, SERIES OF 1973, AND INCREASING THE USE TAX COLLECTED BY THE CITY BY ADOPTING AN ADD- ITIONAL ONE PERCENT USE TAX FOR THE CITY OF WHEAT RIDGE, COLORADO. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, THAT: Section One. Section One of Ordinance No. 135, Series of 19731 of the City of Wheat Ridge, Colorado, shall be and hereby is amended to read as follows: A use tax shall be imposed only for the privilege of storing, using or consuming in the City, any construction and building materials and motor vehicles and other vehicles on which registration is required, purchased at retail. The use tax herein adopted shall not apply to those items set; out in 29-2-109 C.R.S. 1973, as not being taxable. (a) To the storage, use, or consumption of any tangible personal property the sale of which is subject to a retail sales tax imposed by the city or town; (b) To the storage, use, or consumption of any "angible personal property purchased for resale in the city or town, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of a business; (c) To the storage, use, or consumption of tangible personal property brought into the city or town by a nonresident thereof for his own storage, use, or con- sumption while temporarily within the city or town; (d) To the storage, use, or consumption of tangible personal property by the United States Government, or the State of Colorado, or its institutions, or its political subdivisions in their government capacities only or by religious or charitable corporations in the conduct of their regular religious or charitable functions; (e) To the storage, use, or consumption of tangible personal property by persons engaged in the business of manufacturing or compounding for sale, profit, or use any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished and the container, label, or the furnished shipping case thereof; (f) To the storage, use, or consumption of any article of tangible personal property the sale or use of which has already been subjected to a sales or use tax of another county, city, or town equal to or in excess of that; imposed by this article. A credit shall be granted against the use tax imposed by this article with respect to a persons' storage, use, or consumption in the city or town of tangible personal property purchased by him elsewhere. The amount; of the credit shall be Ordinance No. 197 - Continued -2- equal t:o i;he t;ax paid by him by reason of the im- position of a sales or use tax of another couni,y, cir,V, or wwn on his puruhcse or use of the proper'-;y. The amount of !,he credit shall not exceed the t:ax imposed by this article. (g) To the storage, use, or consumption of t;angihle personal property and household effects acquired out- side of f-he city or town and brought; into it, by a non-resident; acquiring residency; (h) To the storage or use of a motor vehicle if f-he owner is or was, at the time of purchase, a non-resident of the city or town and ne purchased the vehicle outside of the city or town for use outside the city or town and actually so used it for a substantial and primary purpose for which it was acquired and he registered, titled, and licensed said motor vehicle outside of the city or town. (i) To the stroage, use, or consumption of any con- struction and building materials and motor and other vehicles on which registration is required, if a written contract for the purchase thereof was entered into prior to the effective date of such use tax. (j) To the storage, use, or consumption of any con- struction and building materials required or made necessary in the performance of any construction con- tract bid, let, or entered into at any time prior to the effective date of such use tax ordinance or proposal. Section Two. Section Two of Ordinance No. 135, Series of 1973, of the City of Wheat Ridge, Colorado, shall be and hereby is amended to read as follows: The collection of use tax relating to motor or other vehicles shall be collected as set out in 39-26-208 C.R.S. 1973. The collection of use tax for all other items allowed in Section 1 of this ordinance shall be administered by The City Treasurer and shall be collected at the time permits are issued for building and construction by the City Building Department. The person applying for the applicable permit shall be responsible for payment of the tax. Any credits claimed by applicant under the provisions of Section 1 above must be made by applicant in writing with documentation to support the claim. For the purpose of this section, forty (40%) percent of the valuation of the improvement as stated on the permit shall be deemed to be the sale value of the construction and building materials stored, used or consumed therein and subject to the provisions of Section 4 of this Ordinance. Section Three. Section Four of Ordinance No. 135, Series of 1973, of the City of Wheat Ridge, Colorado, shall be and hereby is amended to read as follows: Should a dispute arise as to the value of construction or building materials under the provisions of Section 2, or the application for a credit to be applied against the use tax as provided in Section 1, the person applying for the permit shall nevertheless pay the tax under I:he provisions of Section 4. He may then apply to the City Treasurer, stating the basis of his claim on forms provided by the City Treasurer. II shall then be the duty of the City Treasurer to determine f,he question of adjustment, and make such adjustments as I-he Treasurer deems necessary. Ordinance No. 197 - Continued -3- Section Four. Section Three of Ordinance No. 135, Series of 1973, of the City of Wheat Ridge, Colorado, shall be and hereby is amended to read as follows: Amount of Sale Tax $0.01 including $0.18 No tax $0.19 including $1.00 2¢ On sales in excess of $1.00, the tax shall be two percent on each full dollar of the sales price, plus t;he tax shown in the above schedule for the applicable fraction part of a dollar of each such sales price. Section Five. Penalty provision of this ordinance and upon conviction thereof three hundred ($300.00) dol exceeding ninety (90) days, Every day of such violation Clause. Any person who violates any shall be guilty of a misdeameanor shall be punished by fine not exceeding Lars or by imprisonment for a period not or both such fine and imprisonment. shall be construed a separate offense. Section Six. Emergency Clause. The provisions of this ordinance are necessary for the immediate preservation of the puhlic health and safety of the citizens of Wheat Ridge, Colorado for the following reasons: (1) There is an urgent need for additional revenues for the fiscal year, January 1, 1976 through December 31, 1976. (2) That the citizens of the City of Wheat Ridge, Colorado, at the general election scheduled on November 4, 1975, approved an additional one (1%) percent sales tax tobe assessed on all sales occurring within the City of Wheat Ridge, Colorado. (3) That the use tax authorized by the statutes of the State of Colorado, should be in conformity with the sales tax imposed by the City of Wheat Ridge, Colorado. (4) That the City Council of the City of Wheat Ridge, feels that fairness dictates that the use tax and sales tax be applied in an equal and just manner. Section Seven. Effective Date. This ordinance shall take effect and be in force five (5) days after publication following final passage, providing it shall have been passed by an affirmative vote of three-fourths of the members of the City Council; otherwise said ordinance shall take effect thirty (30) days after publication following final passage. In no case, however, shall said ordinance take effect prior to the first day of January, 1976. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED on first reading by a vote of 5 to 1 , this 15th day of December, 1975. READ, ADOPTED AND ORDERED PUBLISHED on second and final reading by a vote of 5 to 1 this 12th day of January , 1976. ATTEST: Frank Stites, Mayor Elise brougham, City Clerk ORDINANCE 197 PAGE 4 ELISE MCMILLEN BROUGHAM FRANK STITES CITY CLERK MAYOR COUNCILMEN JOSEPH M. DONALDSON LAWRENCE G. MERKL ROBERT G. HOWARD CALVIN 0. HULSEY MARY JO CAVARRA LOUISE F TURNER January 13, 1976 The City of Wheat Ridge 7470 VIEST 39TH .AVENUE WHEAT RICGE, CGLO 80033 TELEPHONE 303/421-8480 Department of Revenue State of Colorado Sales and Use Tax Division State Capitol Annex Denver, CO 80203 Gentlemen: JAMES0 MALONE CITY TREASURER This is to inform you that the City Council of the City of Wheat Ridge has adopted Ordinance No. 197 increasing the City's Use Tax from one per cent (1%) to two per cent (2%). The Ordinance is effective five days after second publication; therefore, the effective date will be January 26, 1976. To facilitate administration, it is suggested that collections at the 2% level commence February 1, 1976. A certified copy of Ordinance No. 197 is enclosed for your records. In accordance with the above, please increase the collection of Use Tax for the City of Wheat Ridge from 1% to 2% beginning February 1, 1976. Sincerely, Frank Stites Mayor fs;pjk cc: !A;(,-19. City Clerk City Treasurer City Council Jefferson County Clerk Dept, of Revenue, Jefferson County N rE~~1i I,i/,~TI'1:.',0 GI rtI(IIt Im ~'ItI C' b.?.ANL(l, W. 1 A71 A'' 1a1 t ff} ' CERTIFICATION OF PUBLISHING I, Elise Brougham, hereby certify that Ordinance 197 was r!uly published in thR Denver Post on the 24th day of December, I975 after first reading. if Elise Brougham, herebv certify that Ordinance 197 was duly published in the Denver Post an the 21st day of December, 1975 after second reading. EL:1EE BROUGHAM,CITY CLERK