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Home My WebLink AboutOrdinance-1996-1060 CITY OF WHEAT RIDGE, COLORADO INTRODUCED BY COUNCIL MEMBER Siler Council Bill No. 54 Ordinance No. 1060 Series of 1996 TITLE: AN ORDINANCE AMENDING CHAPTER 22 OF THE WHEAT RIDGE CODE OF LAWS, CONCERNING SALES AND USE TAX WHEREAS, sales and use that Chapter Chapter 22 of the Wheat Ridge Code of Laws concerning tax requires amendment in order to update and clarify BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO, AS FOLLOWS: Section 1. Subsection 22 1 (a) (1) of the Wheat Ridge Code of Laws is amended to read (1) The tax hereby imposed shall be In lieu of city sales tax on such rental or furnishing of accommodations. The DellcD tax hereby created in this section shall not apply to the sale or sales or any goods, services or commodities other than the furnishing of rooms and accommodations Section 2 Subsection 22-2(a) ot the Wheat Ridge Code of Laws lS amended to read, Sec. 22-2. Admissions tax. (a) Tax imposed; condi ti ons. There is hereby imposed an excise tax of four (4) percent of each admission charge on every vendor who charges admission to an amusement or entertainment event, as defined in section 22-21 of this Code of Laws, within the city. Such tax is in elddition to LIEU OF all other taxes imposed by this chapter or other law, Section 3. Subsection 22-21 (a) Laws is amended by the addition of a the definition of "purchase or sale," of the Wheat Ridge Code of new subparagraph (5) within to read: (5 ) together a rental time. Tangible persoIlal property furnished with an operator shall be considered if the measurement of the price is :-;EL i ~7 IIHJH~ Section 4 Section 22-22 of the Wheat Ridge Code of Laws IS amended to read, Sec. 22-22. Legislative intent. It is the intent of the City of Wheat Ridge that all sales, transfers or consumption of tangible pcroon PERSONAL property wi thin the city shall be subject to the sales and/or use tax imposed hereby, unless the same is specifically exempted from taxation under the provisions of sections 22-58 or 22-67 hereof. The city council hereby reaffirms its authority as a home rule city, pursuant to the provisions of article xx of the Constitution of the State of Colorado, and the Home Rule Charter of the City of Wheat Ridge, to "assess, levy and collect" local sales and use taxes as deemed appropriate by the city council in the exercise of its lawful legislative discretion Section 5. Subsections 22-43 (e) and 22-43 (f) of the Wheat Ridge Code of Laws are repealed Section 6. Subsection 22 45 (b) (1) of the Wheat Ridge Code of Laws is amended to read: (1) Upon receipt of the taxpayer's written demand, the city treasurer shall set the time and place for the hearing, to be held as quickly as possible, Clnd ohCll1 Clppoint ClO thc hCClring officer Clny THE HEARING SHALL BE HELD BEFORE THE TREASURER OR A HEARING OFFICER THAT IS A qualified person who has education or experience in tax administration matters and who can render a proper decision. In the event that it is determined at the hearing that the taxpayer's liability is less than the amount in the possession of the treasurer, such excess shall be paid to the taxpayer forthwith. Section 7 Subsection 22-46(f) (1) ot the Wheat Ridge Code of Laws lS amended to read (f) The treasurer may treat any taxes, penalties or interest due and unpaid as a debt due the city from the taxpayer (1) In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon, when due, the treasurer may '-:;E[I , ,,- _' :L:" ~ f_,:::I1:) ~ C! 1 - 2- recover at law the amount of such taxes, penalties and interest, and the costs of collection incurred by the city, in THE WHEAT RIDGE MUNICIPAL COURT OR IN any county or district court of the county wherein the taxpayer resides or has his principal place of business having jurisdiction of the amounts sought to be collected. Section 8. Subsection 22-58(a) (1) of the Wheat Ridge Code of Laws is amended to read (a) Enumeration of exempt items of sale and service There shall be exempt from taxation under the provisions of this chapter the following: (1) All direct sales to the Unlted States government, to the State of Colorado, its departments and institutions, and the political subdivisions thereof in their governmental capacities, only cJCccpt building m~tcriCllo oold to go~crnmcnt~l cntitico ohCll1 be t~JCcd purou~nt to oection 22 C8 of thio chClpter. Section 9. Subsection 22-58 (a) (26) of the Wheat Ridge Code of Laws is repealed Section 10. Subsection 22-66(a) of the Wheat Ridge Code of Laws lS amended to read: Sec. 22-66. Property subject to tax. (a) General intent; filing of return required. It lS 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 or consumes 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) percent of the purchase price It is hereLy declared that every resident of the city or any person doing business within the city who purchases or leases tangible personal property for use, storage consumption within the city from sources outside the city and taxable hereunder, and who has not paid the _;EL ,.'i 1 3- CITY SALES tax imposed by this chapter, shall make an application, file a return, and pay the tax TO THE CITY to the tre;lourcr. The use, storage or consumption of tanglble 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 11. Subsection 22-66(c) of the Wheat Ridge Code of Laws is repealed. Section 12. The introductory paragraph of Subsection 22-68 (a) of the Wheat Ridge Code of Laws is amended to read: Sec. 22-68. Building materials and supplies. (a) Every person who builds, constructs, reconstructs, alters, expands, modifies or improves any building, dwelling, or other structure or improvement to real property in the city, including all feder;ll, ot;ltc, county, exempt institutions or privilte 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 13. Laws is repealed Subsection 22-68(c) of the Wheat Ridge Code of Section 14 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 c,f the public 'ind that this Ordinance is necessary for the preservat ion of health dnQ 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. '~EII "jU~2'/ ~f_,853S 1 -4- Section 15, Severabilitv. If any clause, sentence, paragraph, or part of this Ordinance or Application thereof to any person or circumstances shall for any reason be judged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or lts application to other persons or circumstances. Section 16. Effective Date. This Ordinance shall take effect on January 1, 1997 INTRODUCED, READ, AND ADOPTED on first reading by a vote of ---.lL to 0 on this 25th day of November ,1996, ordered published in full in a newspaper of general circulationln the City of Wheat Ridge and Public Hearing and consideration on final passage set for December 16 1996, at 7,00 o'clock p.m., HI the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Coloradc, READ, reading by 19.2.2... ADOPTED AND a vote of 7 ORDERED to ~, PUBLISHED on second and this 16th day of December tlnal SIGNED by the Mayor on this 17th day of December , 19.2.2... h <:/-- '-'v i '-../ L-.{ ci,"/ DAN WILDE, MAYOR ATTEST: 'I 'I}""I I WANDA:"\i~~" ~IT; ~~~fR~, 1st Publication November 29, 1996 2nd Publ icat ion: December 20, 1996 Wheat Ridge Transcript Effective Date: January 1, 1997 ,-mL 11~"7 ~IJ!-''' -5-