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HomeMy WebLinkAboutordinance.council.016-70RECORD OF PROCEEDINGS 100 Leaves ORDINANCE NO. 16 (Series of 1970) AN ORDINANCE CONCEP~NING REVENUE AND IMPOSING AND LEVYING A ONE PERCENT SALES TAX UPON THE SELLING OF TANGIBLE PERSONAL PROPERTY AT RETAIL UPON EVERY RETAILER AND THE FURNISHING OF SERVICES IN THE CITY OF ASPEN~ COLORADO~ OPERATIVE AND EFFECTIVE ON AN~ AFTER JANUARY 1, 1971; PROVIDING THAT SAID REVENUES SHALL BE EXPENDED BY THE CITY COUNCIL FOR THE PAYMENT OF FOOD TAX REFUNDS, AND FOR THE ACQUISITION OF REAL PROPERTY INCLUDING OPEN SPACE OR THE CONSTRUCTION OF CAPITAL IMPROVE- MENTS FOR MUNICIPAL PURPOSES, OR THE PAYMENT OF INDEBTEDNESS INCURRED FOR SUCH ACQUISITION OR CONSTRUCTION OF CAPITAL IMPROVEMENTS FOR MUNICIPAL PURPOSES, FOR THE EXPENDITURES NECESSARY TO PROTECT SUCH PROPERTY AGAINST LOSS, DAMAGE OR DESTRUCTION;~ PROVIDING THAT CERTAIN REFUNDS SHALL BE MADE TO THE RESIDENTS OF THE CITY OF ASPEN UPON APPLICATION THEREFOR; PROVIDING THAT THE CITY COUNCIL MAY AMEND, ALTER OR CHANGE THIS ORDINANCE, EXCEPT AS TO THE ONE PERCENT RATE OF TAX HEREIN IMPOSED AND THE EARMARKING OF THE REVENUES THEREFROM, UNDER CERTAIN CIRCUMSTANCES; PROVIDING PENALTIES WITH RESPECT THERETO; and, PROVIDNG DETAILS IN RELATION TO THE FOREGOING. BE IT ORDAINED BY THE CITY COUNCI~ OF THE CITY OF ASPEN, COLORADO: Section 1. Purpose. The purpose of this Ordinance is to impose a sales tax on the sale of tangible personal property at retail upon every retailer and the furnishing of services in the City of Aspen, Colorado. Section 2. Definitions. For the purposes of this Ordinance, the definitions of words herein contained shall be as defined in Section 2, Article 5, Chapter 138, C.R.S. 1963, as amended, and said definitions are incorporated herein by this reference. Section 3. Licenses. 3-1. It shall be unlawful for any person to engage in the business of selling tangible personal property at retail and the furnishing of services without first having obtained a license therefor. Such license shall be granted and issued by the City Director of Finance and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revoked. RECORD OF PROCEEDINGS 100 Leaves 3-2. Such licenses shall be granted and renewed only upon application stating the name and address of the per- son desiring such a license, the name of such business and the location and such other facts as the City Director of Finance may require. 3-3. It shall be the duty of each licensee on or before January 1st of each year during which this OrdinanCe remains in effect to obtain a renewal thereof if the licensee remains in the retail business or liable to account for the tax herein provided, but nothing herein contained shall be construed to empower the City Treasurer to refuse such renewal except revocation for cause of licensee's prior license. 3-4. In case business is transacted at one or more separate premises by one person a separate license for each place of business shall be required. 3-5. Any person engaged in the business of selling tangible personal property at retail and the furnishing of services in the City, without having secured a license therefor, except as specifically provided herein, shall be guilty of a violation of this Ordinance. 3-6. Each license shall be numbered and shall show the name, residence, place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is ferable. 3-7. No license issued. No license shall be trans- shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this Ordinance. RECORD OF PROCEEDINGS 100 Leaves 3-8. For each license issued, a fee of two dollars shall be paid, which fee shall accompany the application to- gether with an additional fifty cents for filing fee. A further fee of two dollars shall be paid for each year or fraction thereof for which said license is renewed, together with an additional fee of fifty cents for filing fee; provided that only one-half of said two dollar fee shall be charged on licenses issued after July first of any year. Section 4. General Provisions and Exemptions from Taxation. 4-1. For the purpose of collection, administration and enforcement of this Ordinance by the Director of R~venue, the provisions of C.R.S. 138-5-14, 1963, as amended, and C.R.S. 138-10-6, 1963, as amended, shall be deemed applicable and incorporated into this Ordinance. 4-2. The amount subject to tax under this Ordinance shall not include the State ~ales and Use Tax imposed by Article 5, Chapter 138, C.R.S., 1963, as amended, or the Pitkin County Sales Tax. 4-3. For the purpose of this ordinance, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the City of Aspen or to a common carrier for delivery to a destination outside the limits of the City of Aspen. A provision that all sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from said county, town, or city sales tax when such sales meet both of the following conditions: (1) The purchaser is a nonresident of, or has its principal place of business outside of, the local taxing entity; and RECORD OF PROCEEDINGS 100 Leaves (2) Such personal property is registered or required to be registered outside the limits of the local taxing entity under the laws of this state. 4-4. The gross receipts from sales shall include delivery charges, when such charges are subject to the State Sales and Use Tax imposed by Article 5 of Chapter 138, C.R.S. 1963, as amended, regardless of the places to which delivery is made. 4-5. In the event a retailer has no permanent place of business in the City of Aspen, or more than one place of business, the place or places at which the retailer sales are consummated for the purpose of this sales tax shall be de- termined by the provisions of Article 5 of Chapter 138, C.R.S. 1963, as amended, and~y the Department of Revenue. Section 5. Schedule of Sales Tax. 5-1. There is hereby imposed on all sales of tangible personal property and the furnishing of services a tax equal to one percent of the gross receipts. The imposition of the tax on individual sales shall be in accordance with schedules set forth in the rules and regulations promulgated by the Department of Revenue or by separate ordinance of the City of Aspen. 5-2. The collection, administration and enforcement of this sales tax is hereby vested in and shall be performed by the Director of Revenue of the State of Colorado in the same manner as the collection, administration and enforcement of the State Sales Tax. The provisions of Article 5-of Chapter 138, C.R.S. 1963, as amended, and all rules and regulations promulgated by the Director of Revenue, shall govern the collec- tion, administration and enforcement of the sales tax imposed by this Ordinance. RECORD OF PROCEEDINGS 100 Leaves Section 6. Election and Amendments. 6-1. Before this sales tax ordinance shall become effective it shall receive the approval of a majority of the qualified electors of the City of Aspen at a special election to be held on September 1, 1970. 6-2. The City Council of the City of Aspen may amend, alter or change this Ordinance, except as to the one per centum rate of tax herein imposed and the earmarking of revenues as provided herein, subsequent to adoption by a majority vote of the City Council of the City of Aspen. Such amendment, altera- tion or change need not be submitted to the electors of the City of Aspen, Colorado for their approval. Section 7. Expenditures and Earmarking of Revenue. Ail revenue from this retail sales tax collected by the City of Aspen in any fiscal year shall be set aside in a separate fund entitled "Land Acquisition Including Open Space and Capital Improvements Fund". The monies of said fund shall be expended by the City Council for the acquisition of real property including open space or construction of capital improvements for municipal purposes, and for the payment of indebtedness incurred for such land acquisition including open space or construction of capital imporvements, food tax refunds payable by the City, and for such expenditures as may be necessary to protect the real properties including open space acquired or the capital improvements constructed from any and all, threatened or actual, damages, loss, destruction or impairment from any cause or occurrences. Section 8. Special Refunds - Food Tax Refund to City Residents. 8-1. For purposes of this section, and the refund of food tax collected, "resident of the City of Aspen" shall mean any person who is over the age of sixteen years and who RECORD OF PROCEEDINGS 100 Leaves has resided inside the City of Aspen for the entire fiscal year for which the food tax refund is applied for. 8-2. Any resident, as herein defined, may, not later than April 15, 1972, and not later than each April 15 of every year thereafter and so long as this Code shall be in force, apply, on such forms as provided by the Director of Finance, for an annual food tax refund from the City of Aspen in the amount of $7.00 for himself and, in addition, for every person who is a member of his household, and for whom he is entitled to claim a personal exemption under and pursuant to the federal income tax laws. Any resident who is over the age of sixty-five years shall be entitled to receive an additional food tax refund in the amount of $7.00, and any resident who is blind shall be entitled to receive an addi- tional food tax refund in the amount of $7.00. 8-3. No person who may be claimed as a personal exemption on another resident's application for refund shall be entitled to an additional food tax refund. If a food tax refund is claimed on more than one application for the same person, the Director of Finance is authorized to determine the person entitled to claim the refund provided for in this section. 8-4. The application shall be reviewed or examined by the Director of Finance and if he is satisfied that the information provided therein entitles the applicant to a food tax refund, either in the amount claimed or in any amount determined by the Director of Finance, the refund shall be paid. Otherwise the same shall be denied. RECORD OF PROCEEDINGS 100 Leaves Section 9. Penalty. Any person convicted of violating any of the provisions of this Ordinance shall be punished by a fine of not to exceed $300.00, or by imprison- ment of not more than 90 days, or both such fine and imprison- ment. Each and every twenty four (24) hours continuation of any violation shall constitute a distinct and separate offense. Section 10. Effective Date. This ordinance shall take effect January 1, 1971 and shall apply to all retail sales and furnishing of services unless exempt, made on or after that date. Section 11. Severability. If any provision of this Ordinance or the application thereof to any person or circum- stances 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 application, and to this end the provisions of this Ordinance are declared to be severable. INTRODUCED, READ AND ORDERED published as provided by law by the City Council of Aspen, Colorado at its regular meeting held at the City of Aspen, Colorado, on the ~ day of ~/-~-~ , 1970. ~3~m Mayor ATTEST: /~ City Clerk RECORD OF PROCEEDINGS 100 Leaves PUBLIC HEARING scheduled fo~~__~ , 1970. FINALLY passed, adopted and approved on the day of ~ ~ ATTEST: City Clerk · 1970 Mayor .-/ STATE oF C~LORAOO) ) ss CERT IF ICA~E COUNTY OF PITKIN ) ~, Lorraine Graves, City Clerk of Aspen, Colorado, do hereby certify that the above and forecoing ordinance was introduced, read in full, and passed on first an Adjourned reading at axxmg~x meeting of the City Council of the City of Asoen on June 29 ,137 0, and nublish- ed in the Aspen Times~ a weekly newsganer of general ci-'cul- ation, published in the City of Asnen~ Colorado, in its issue of July 2 a~opted and aooroved at a Council on July 13 as Ordinance No. 16 orovided by law. IN WITNESS WHEREOF, the seal of said City of Asmen, ~ay of Jul~ , 1~7__0, and was finally regular meeting of the City ,197__O,and ordered ~ublished , Series of 19~ ~ of sai~ City, as I have hereunto set my hand and Colorado, this 14th 1~7__0. SEAL ~-----Lorraine Graves, City Clerk