HomeMy WebLinkAboutordinance.council.028-70RECORD OF PROCEEDINGS
100 Leaves
ORDINANCE NO. 28
(Series of 1970)
AN ORDINANCE AMENDING ORDINANCE #16, SERIES OF 1970, PROVIDING FOR
THE RETAILER'S COLLECTION OF THE CITY ONE PERCENT (1%) SALES TAX,
ALLOWING A CREDIT FOR RETAILER'S COLLECTION, AND ESTABLISHING A
BRACKET SYSTEM FOR SAID TAX.
WHEREAS, the City of Aspen has adopted a one percent (1%) sales
tax by Ordinance #16, Series of 1970, which Ordinance has been approved
by the electors within said City,
AND WHEREAS, provision in said Ordinance is made for the establish-
ment of a schedule of taxes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF ASPEN, COLORADO:
Section 1: That Section 5 of Ordinance #16, Series of 1970,
is hereby amended by adding the following section:
"5-3. 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 tangi-
ble personal property and remit an amount equivalent to one
percent (1%) of such sales to the Director of Revenue, less
three point three percent
retailer's expense in the
tax. H
(3.3%) of such tax to cover the
collection and remittance of such
Section 2: Section 5 of Ordinance #16, Series of 1970,
is hereby amended to include the following additional section:
"5.4. There are hereby imposed upon all
in accordance
sales for tangible personal property, taxes
with the following schedule:
(1) On sales amounting to fifty-two cents
($0.52) to and including one dollar eighteen cents ($1.18) a
tax of one cent ($0.01).
RECORD OF PROCEEDINGS
100 Leaves
(2) On sales amounting to one dollar mineteen
cents ($1.19) to and including Two dollars eighteen cents ($2.18)
a tax of two cents ($0.02).
(3) And, on all higher sales, one cent ($0.01)
shall be added in each bracket
selling price.
Retailers shall add
for one dollar ($1.00) of additional
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 con-
stitute a part of such price of 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; provided, however, the retailer
shall be entitled, as collecting agent of the City, to apply and credit
the amount of his collection against the one percent (1%) rate to be
paid by him under the provisions of Section 5-3, remitting any excess
collected over said one percent (1%), less the three point three percent
(3.3%) collection expense allowed aforesaid, to the Director of Revenue
in the retailer's next monthly sales tax return."
Section 3: If any provision of this Ordinance or the
application thereof to any person or circumstances 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 de-
clared to be severable.
Section 4: A public hearing on the Ordinance shall be held
at ~~__~ ~ at ~°~-~ P. M. in the City Council
Chambers, Aspen City Hall, Aspen, Colorado.
INTRODUCED, READ AND ORDERED published as provided by law by the
City Council of the City of Aspen, Colorado on the /'~ day of
RECORD OF PROCEEDINGS
100 Leaves
ATTEST:
FINALLY ,adopted,
M~fY~OR~
passed and approved on the ~ day of
ATTEST:
CITY CLERK
1970.
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 December 14 , 197 ~ and published
in the Aspen Times, a weekly newspaper of general circulation
published
December
approved at a
on December 2g
Ordinance No.
provided by law.
in the City of Aspen,
17 , 197 O ,
rmg. lnr
, 197 ..
28 , Series of
Colorado, in its issue
and was finally adopted and
meeting of the City Council
O , and ordered published as
197 O , of said City, as
I'have hereunto set my hand
this ?qtb
0 -
IN WITNESS WHEREOF,
seal of said City of Aspen, Colorado,
day of December , 197
and the
SEAL
~--7~rraine Graves, City Clerk