HomeMy WebLinkAboutordinance.council.015-87 ORDINANCE NO. ~"
(Series of 1987)
AN ORDINANCE REPEALING THE ALLOWANCE TO RETAILERS OF 3.3% OF
SALES TAXES COLLECTED TO COVER THE RETAILERS EXPENSE FOR THE
COLLECTION AND REMITTANCE OF SALES TAXES EFFECTIVE JULY 1, 1987,
AND, TO THE EXTENT APPLICABLE, AMENDING SECTION 5 OF ORDINANCE
NO. 15-A (SERIES OF 1972), COMMONLY KNOWN AS THE SEVENTH PENNY
SALES TAX ORDINANCE AND SECTION 21-76 OF THE MUNICIPAL CODE OF
THE CITY OF ASPEN (WHICH CODIFIES SECTIONS 5.3 AND 5.4 OF
ORDINANCE NO. 15-A), SO AS TO REPEAL THE ALLOWANCE OF THE
AFORESAID RETAILER'S EXPENSE
WHEREAS, the City Council deems it to be in the best
interest of the City of Aspen, its residents and visitors, to
repeal the allowance to retailers of three and three/tenths
percent (3.3%) of the sales tax to cover the retailer's expense
in the collection and remittance of sales taxes and, in connec-
tion therewith, to amend Section 21-76 of the Municipal Code of
the City of Aspen and, to the extent applicable, Sections 5.3 and
5.4 of Ordinance 15-A (Series of 1972), commonly known as the
seventh penny sales tax; and
WHEREAS, Ordinance No. 24 (Series of 1985) conditionally
rescinded the levy of the additional 1% retail sales tax (i.e.
seventh penny sales tax) as provided in said Ordinance No. 15-A
(Series of 1972) and the City Council further desires to amend
Section 21-76 of the Municipal Code of the City of Aspen to
reflect said rescission of the levy of the additional 1% sales
tax.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF ASPEN, COLORADO:
Section 1
That Section 21-76 of the Municipal Code of the City of
Aspen, Colorado, is hereby amended to repeal and delete reference
to the allowance to retailers of three and three-tenths percent
(3.3%) of sales taxes to cover the retailer's expenses in the
collection and remittance of such taxes, effective as of July 1,
1987, as well as to reflect the conditional rescission of the
additional 1% retail sales tax imposed by Ordinance No. 15-A
(Series of 1972), said amended section to read as follows:
"Sec. 21-76. Imposition and amount of tax; addition of tax
to sales price.
(a) There is hereby imposed on all sales of tangible
personal property or the furnishing of services a one
percent (1%) tax on the gross receipts. The imposition
of the tax on individual sales will be in accordance
with schedules set forth in the rules and regulations
promulgated by the department of revenue, this code, or
by separate ordinance of the City.
(b) Every retailer shall be liable and responsible for the
payment of an amount equivalent to one percent (1%) of
all sales made by him on all sales of tangible personal
property and remit an amount equivalent to one percent
(1%) of such sales to the director of revenue.
(c) Retailers shall add the tax imposed hereby or the
average equivalent thereof, to the sales price or
charge, showing such tax as a separate and distinct
item, and when added, such tax shall constitute a part
of such price or charge and shall be a debt from the
consumer or user to the retailer until paid and shall
be recoverable at law in the same manner as other
debts.
(d) Effective as of July 1, 1987, the allowance of a
retailer's expense in the collection and remittance of
sales tax as provided for in Ordinance No. 15-A (Series
of 1972), shall be deemed repealed and retailers shall
2
no longer be entitled, as a collecting agent of the
city, to apply and credit to themselves the amount of
3.3% of sales tax as a collection expense, as allowed
in said ordinance.
Section 2
If any section, subsection, sentence, clause, phrase or
portion of this ordinance is for any reason held invalid or
unconstitutional in a court of competent jurisdiction, such
portion shall be deemed a separate, distinct and independent
provision and shall not affect the validity of the remaining
portions thereof.
Section 3
Nothing in this ordinance shall be construed to affect any
right, duty or liability under any ordinances in effect prior to
the effective date of this ordinance, and the same shall be
continued and concluded under such prior ordinances.
Section 4
A public hearing on the ordinance shall be held on the
~~ , 1987, in the City Council
day
of
%
Chambers, Aspen City Hall, Aspen, Colorado.
INTRODUCED, READ AND ORDERED PUBLISHED as provided by law by
the City Council of the city of Aspen on the I~ day of
,
William L. Stirling, Mayor