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HomeMy WebLinkAboutordinance.council.031-74RECORD OF PROCEEDINGS 100 Leaves ORDINANCE NO. ~/ (Series of 1974) AN ORDINANCE ESTABLISHING A TABLE FOR CALCULATING THE 7 PER CENT SALES TAX IMPOSED WITHIN THE CITY OF ASPEN AND PROVIDING THAT SUCH SCHEDULE SHALL SUPERCEDE ANY PREVIOUS SCHEDULE ESTABLISHED BY ORDINANCE. WHEREAS, there has been considerable confusion among retailers within the City of Aspen in calculating the sales tax applicable within the City inasmuch as a city, county and state tax is imposed and different rate schedules are possible determined on how the taxes are cumulated, and WHEREAS, the State of Colorado, Department of Revenue, has promulgated a Sales Tax Table which the City Council wishes to adopt and impose as that to be applied within the City of Aspen, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL FOR THE CITY OF ASPEN, COLORADO: Section 1. That in calculating the tax to be imposed pursuant to the state, county and city sales tax requirements, the following table shall apply within the City of Aspen: TABLE FOR CONVENIENCE IN CALCULATING SALES TAXES Amount of Sale Tax Imposed .01 thru .18 .00 .19 thru .51 .02 .52 thru .84 .05 .85 thru 1.18 .07 1.19 thru 1.51 .09 (7%) RECORD OF PROCEEDINGS 100 Leaves 1.52 thru 1.84 1.85 thru 2.18 2.19 thru 2.51 2.52 thru 2.84 2.85 thru 3.18 3.19 thru 3.51 3.52 thru 3.84 3.85 thru 4.18 4.19 thru 4.51 4.52 thru 4.84 4.85 thru 5.18 5.19 thru 5.51 5.52 thru 5.84 5 85 thru 6.18 6 19 thru 6.51 6 52 thru 6.84 6 85 thru 7.18 7 19 thru 7.51 7 52 thru 7.84 7 85 thru 8.18 8 19 thru 8.51 8.52 thru 8.84 8.85 thru 9.18 9.19 thru 9.51 9.52 thru 9.84 9.85 thru 10.18 12 14 16 19 21 23 26 28 30 .33 .35 .37 .40 .42 .44 .47 .49 .51 .54 .56 .58 .61 .63 .65 .68 .70 On sales in excess of $10.18, the tax shall be 7% on each full dollar of the sales price plus the tax shown in the above schedule for the applicable fractional part of a dollar of each such sales price. -2- RECORD OF PROCEEDINGS 100 Leaves Section 2. Ail provisions hereof shall supercede any previous ordinances establishing schedules for sales tax imposition and it is understood that this schedule represents, as accurately as possible, the correct c~ulative effect of the city, county and state sales taxes. Section 3. If any provision of this ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provisions or applications and to this end the provisions or applications of this ordinance are declared to be severable. Section 4. A public hearing on this ordinance shall be held on the /i~ day of · c~ , 1974, at 5 P.M. in the City Council Chambe City Hall, Aspen, Colorado. INTRODUCED, ~AD MD ORDE~D published as provided by law by the City Council of the City of Aspen at its regular meeting hel~/~ ~/ , 1974. StacySta~l~iII / ATTEST: Mayor / ~ / ~ / City Clerk RECORD OF PROCEEDINGS 100 Leaves READ, APPROVED AND ADOPTED this /~-~ day of ~~ , 1974, by the Aspen City Council. ATTEST: City Clerk STATE OF COLORADO) ) COUNTY OF PITKIN ) SS CERTIFICATE I, Lorraine Graves, City Clerk of Aspen, Colorado, do hereby certify that the above and foregoing ordinance was introduced, read by title, and passed on first reading at a regular meeting of the City Council of the City of Aspen on July 22 , 197~ , and published in the Aspen Times , a weekly newspaper of general circulation, published in the City of Aspen, Colorado, in its issue of July 25 , 1974 , and was finally adopted and approved the City Council on August 12 31 published as Ordinance No. at a regular meeting of , 197 4, and ordered · Series of 197 4, of said City, as provided by law. IN WITNESS WHEREOF, I have hereunto set my hand and the 13th seal of said City of Aspen, Colorado, this .. day of August , 197~ . SEAL ~3L-6rraine Graves· uiny ~ierK