HomeMy WebLinkAboutOrdinance-1998-1138
CITY OF WHEAT RIDGE, COLORADO
INTRODUCED BY COUNCIL MEMBER SILER
Council Bill No. 45
Ordinance No. 1138
Series of 1998
TITLE.
AN ORDINANCE AMENDING THE lODGER'S TAX
WHEREAS, the City of Wheat Ridge Code of laws provides for a lodger's tax
of five percent (5 %) upon mortuary accommodations; and
WHEREAS, the Wheat Ridge City Council has determined that such tax IS
not in the best interest of the City;
BE IT ORDAINED BY THE CITY COUNCil OF THE CITY OF WHEAT RIDGE,
COLORADO:
Section 1. The introductory paragraph of Section 22-1 (a) of the Wheat
Ridge Code of Laws is hereby amended to read:
Sec. 22-1. Lodger's tax.
(a) Tax imposed; conditions. There is hereby imposed
an excise tax on the price paid or charged for the lease, rental
or on the transaction of furnishing rooms or accommodations to
any person who for a consideration uses, possesses or has the
right to use or possess any room or rooms or other
accommodations in any hotel, apartment hotel, guesthouse,
guest ranch, mobile home, auto camp, trailer court or park,
mortuary, or any other place furnishing rooms or other
accommodations under any concession, permit, right of access,
license to use or other special agreement. Such tax on
accommodations shall be subject to the following conditions'
Section 2. Section 22-21 of the Wheat Ridge Code of laws is hereby
amended by amending the definition of "Hotel room, motel room or other
accommodations" to read:
Hotel room, motel room or other accommodations: Any
room or other accommodation in any hotel, ,apartment-hotel,
motel, guesthouse, trailer court or park, or any similar place
furnishing rooms or other accommodations to any person or
animal who, for consideration, uses, possesses or has the right
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to use or possess, for any reason allowable by law, such room
or other accommodation for a total continuous duration of less
than thirty (30) days. For purposes of establishing the thirty-
day period, the accommodation may not be transferred or
transferable by one consumer or person or entity to any other
consumer, person or entity.
Section 3. Subsection 22-1 (a)(2) of the Wheat Ridge Code of Laws IS
amended to read:
(2) The tax hereby imposed shall be collected and paid
at the rate of five (5) TEN (10) percent of the purchase price
paid or charged for such accommodations and shall exclude the
sale of any goods, services and commodities other than the
furnishing of rooms or other accommodations.
Section 4. Section 22-21 of the Wheat Ridge Code of Laws IS hereby
amended by amending the definition of "Lodgers' tax" to read.
Lodgers' tax: The amount assessed or charged by this
chapter and collected by retailers and vendors on the purchase
price paid or charged for the lease, rental or on the transaction
of furnishing rooms or accommodations to any person who for a
consideration uses, possesses or has the right to use or possess
any room or rooms or other accommodations in any hotel,
apartment hotel, guesthouse, guest ranch, mobile home, auto
camp, trailer court or park, mortuary or any other place
furnishing rooms and accommodations under any concession,
permit, right of access, license to use or other agreement or
otherwise.
Section 5. Section 22-50(b) of the Wheat Ridge Code of Laws IS hereby
amended to read:
(b) Lodgers' tax is imposed in lieu of city sales tax at
the rate of five (5) TEN (10) percent of the purchase price paid
or charged for the rental or furnishing of rooms or
accommodations. However, the sale of any goods, services
and commodities other than the furnishing of rooms or other
accommodations shall be subject to the sales tax imposed
hereby.
Section 6. Safety Clause. The City Council hereby finds, determines, and
declares that this Ordinance is promulgated under the general police power of the
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City of Wheat Ridge, that it is promulgated for the health, safety, and welfare of
the public and that this Ordinance is necessary for the preservation of health and
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.
Section 7. 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 8. Effective Date. This Ordinance shall take effect fifteen 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 0 on
this 9th day of November, 1998, 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 November 23, 1998, 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 23rd day of November, 1998.
SIGNED by the Mayor on this
day of
, 1998.
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GRETCHEN CERVENY, MAYOR
A HEST'
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,J"(.~LtCL /~/.jL~
WANDA SANG, CITYCLEBK
~ TO FORM
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GERALD E. DAHL, CITY A HORNEY
First Publication November 13, 1998
Second Publication: December 4, 1998
Wheat Ridge Transcript
Effective Date: December 19, 1998
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