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HomeMy WebLinkAboutordinance.council.024A-88 ORDINANCE NO. ~~-~ (Series of 1 AN ORDINANCE IMPOSING AN ADDITIONAL ONE-QUARTER PERCENT (.25%) SALES TAX IN THE CITY OF ASPEN, COLORADO, THEREBY INCREASING THE SALES TAX TO ONE AND ONE-QUARTER PERCENT (1.25%) UPON THE SELLING OF TANGIBLE PERSONAL PROPERTY AT RETAIL UPON EVERY RETAILER OR FURNISHING OF SERVICES IN THE CITY OF ASPEN, COLORADO, OPERATIVE AND EFFECTIVE ON AND AFTER JANUARY 1, 1989; PROVIDING THAT THE ADDITIONAL REVENUES RECEIVED BY SAID INCREASE SHALL BE DEPOSITED IN A SPECIAL FUND AND MAY BE EXPENDED BY THE CITY COUNCIL SOLELY FOR PURPOSES OF CONSTRUCTING A PARKING FACILITY ON THE RIO GRANDE PROPERTY INCLUDING SPACE FOR TRANSPORTATION-RELATED SERVICES, PAVING A NEW STREET TO CONNECT MILL AND SPRING STREETS, PAVING FOR THE SURFACE PARKING WHICH REMAINS OUTSIDE OF THE PARKING FACILITY ON THE SITE, LANDSCAPING THE ROOF AND OTHER CAPITAL IMPROVEMENTS SURROUNDING THE SITE, ALL NECESSARY INCIDEN- TAL APPURTENANT FACILITIES, STRUCTURES, FURNISHINGS AND EQUIP- MENT, LAND ACQUISITION, GENERAL OPERATING PURPOSES, PAYMENT OF INDEBTEDNESS INCURRED IN CONNECTION THEREWITH, RESERVES AND FOR THE EXPENDITURES NECESSARY TO PROTECT ANY SUCH PROPERTY AGAINST LOSS OR DAMAGE OR DESTRUCTION; PROVIDING FOR THE EXPIRATION OF SAID SALES TAX; PROVIDING THAT THE CITY COUNCIL MAY NOT AMEND, ALTER OR CHANGE SAID ORDINANCE; AND PROVIDING DETAILS IN RELATION TO THE FOREGOING WHEREAS, the City of Aspen has an interest in attending to the parking and related concerns of the residents of and visitors to the City of Aspen; and WHEREAS, the financial costs of sustaining a parking facility exceed the City's budgetary constraints; and WHEREAS, the City Council for the City of Aspen deems it to be in the best interests of the City, its inhabitants and visitors to impose an additional City sales tax of one-quarter percent (.25%), as set forth in this ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO: Section 1. Purpose. 1.1 The purpose of this ordinance is to impose a sales tax on the sale of tangible personal property at retail and/or the furnishing of services, as provided in Section 29-2.105(1) (d), C.R.S. 1.2 The sales tax is imposed pursuant to the powers of the City of Aspen under the City of Aspen Home Rule Charter, which has been adopted in accordance with Article 20 of the Colorado Constitution, and will result in a total sales tax within the City of Aspen, giving effect to county-wide sales tax, in excess of the limit described in Section 29-2-108, C.R.S., such excess being one-quarter percent (.25%). Section 2. General Provisions and Exemptions from Taxation. 2.1 For the purpose of this ordinance all retail sales are 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. The gross receipts from such sales shall include delivery charges when such charges are subject to the state sales and use tax imposed by Article 26 of Title 39, C.R.S., regardless of the place to which delivery is made. If a retailer has no permanent place of business in the City of Aspen or has more than one place of business, the place 2 at which retail sales are consummated for the purpose of the sales tax imposed by this ordinance shall be determined by the provisions of Article 26 of Title 39, C.R.S., and by rules and regulations promulgated by the Colorado Department of Revenue. 2.2 The amount subject to tax as imposed herein shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, C.R.S. 2.3 The tangible personal property and services taxable under this ordinance shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104, C.R.S., and subject to the same exemptions as those specified in Section 39-26-114, C.R.S., except the exemption allowed by Section 39-26-114(11),C.R.S., for purchases of machinery and tools, the exemption of sales and purchases of those items in Section 39-26-114(1) (a) (XXI), C.R.S., and the exemption for sales of food specified in Section 39-26-114(1) (a) (XX), C.R.S. 2.4 All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the sales tax when such sales meet with of the following condi- tions: (a) The purchaser is a non-resident of or has his principal place of business outside the City of Aspen; and (b) Such personal property is registered or required to be registered outside the limits of the City of Aspen under the laws of the State of Colorado. 2.5 The sales tax shall not apply in the following cir- cumstances: (a) Pursuant to Section 29-2-105(2), C.R.S., the sale of construction and building materials, as the term is used in Section 29-2-109, C.R.S., if such materials are picked up by the purchaser and if the purchaser of such material presents to the retailer a building permit or other acceptable documentation evidencing that a local use tax has been paid or is required to be paid. (b) Pursuant to Section 29-2-105(4), C.R.S., the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subject to a sale or use tax lawfully imposed on the purchaser or user by another statutory or home rule city and county, city or town equal to or in excess of that sought to be imposed by the City of Aspen. A credit shall be granted against the sales tax imposed by the City of Aspen with respect to any such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory home rule city and county, city or town. The amount of the credit shall not exceed the sales tax imposed by the City of Aspen. 4 (c) Pursuant to Section 29-2-105(6), C.R.S., the sale of food purchased with food stamps; "food" shall have the same meaning as provided in 7 U.S.C. Section 2012(g) as such section exists on October 1, 1987, or is thereafter amended. (d) Pursuant to Section 29-2-105(7), C.R.S., the sale of food purchased with funds provided by the Special Supplemental Food Program for Women, Infants, and Children, 42 U.S.C. Section 1786; "food" shall have the same meaning as provided in 42 U.S.C. Section 1786 as such section exists on October 1, 1987, or is thereafter amended. 2.6 This sales tax ordinance shall conform to, where necessary, the statute of limitations applicable to the enforce- ment of state sales tax collections, the statute of limitations applicable to refunds of state sales and use taxes, the amount of penalties and interest payable on delinquent remittances of state sales and uses taxes, and the posting of bonds pursuant to Section 39-21-105(4), C.R.S. Section 3. Schedule of Sales Tax. 3.1 There is hereby imposed on all sales of tangible personal property and/or the furnishing of services at retail an additional one-quarter (.25%) tax on the gross receipts, with respect to such sales or furnishing of services. The imposition of the tax on individual sales shall be in accordance with the schedule set forth in the rules and regulations promulgated by 5 the Department of Revenue, or by this section, or by separate ordinance of the City of Aspen. The tax imposed in this section is referred to in this ordinance as the "sales tax". 3.2 Unless otherwise directed by ordinance of the City Council 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. 3.3 Every retailer shall be liable and responsible fOr the payment of an additional one-quarter percent (.25%) of all sales made by the retailer on all sales of tangible personal property and remit an additional amount of one-quarter (.25%) of such sales to the Director of Revenue. 3.4 There are hereby imposed upon all sales for tangible personal property, taxes in accordance with the State of Colorado Department of Revenue sales tax charges which indicate the total amount of tax to be collected based on the combined State, County and City sales tax rates. Section 4. Election and Amendments. 4.1 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 general election to be held Tuesday, August 9, 1988. 6 4.2 Upon approval of the electors, the city Clerk, on behalf of the and in the name of the City Council, is hereby directed to provide notice of the adoption of the'sales tax imposed herein to the Executive Director of the Department of Revenue not later than ten (10) days after the effective date hereof and otherwise satisfy the provisions of Section 29-2- 106(7), C.R.S. 4.3 This ordinance shall not be amended, altered or changed. Section 5. All revenues from this retail sales tax collected by the City of Aspen in any fiscal year shall be deposited by the city in a special fund to be designated as the "City of Aspen Parking Improvement Fund", and shall be expended by the City Council solely for the payment of services, facilities, and programs with regard to the construction of a parking facility on the Rio Grande property, including space for transportation-related services, paving a new street to connect Mill and Spring Streets, paving for the surface parking which remains outside of the parking facility on the site, landscaping the roof and other capital improvements surrounding the site, all necessary inciden- tal appurtenant facilities, structures, furnishings and equip- ment, land acquisition, general operating purposes, payment of indebtedness incurred in connection therewith, reserves and for the expenditures necessary to protect any such property against loss or damage or destruction. Section 6. The tax imposed by this ordinance shall take effect January 1, 1989, and shall apply to all sales of tangible personal property at retail and/or furnishing of services made on or after that date unless exempt as provided in this ordinance. The sales tax imposed by this sales tax ordinance shall expire on the earlier to occur of the following: (i) Midnight on December 31, 2010; or (ii) The payment in full of all indebtedness of the City issued from time to time and secured by the sales tax or the provision for such payment in accordance with the ordinance or ordinances authorizing the same. Section 7. 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 8. Nothing in this ordinance shall be construed to affect any right, duty or liability under any ordinances in effect prior to 8 the effective date of this ordinance, and the same shall be continued and concluded under such prior ordinances. Section 9. A public hearing on the ordinance shall be held on the~%~-- day of ~ , 1988, in the City Council Cha~ers, Aspen City Hall, Aspen, Colorado. INTRODUCED, ~AD~D ORDERED PUBLISHED as provided by law by the City Council of the City of Aspen on the ~°/~day of ~ , 1988. ATTEST: Kathryn ~ Koch, City Clerk FINALLy adopted, passed and approved this ~ day of ATTEST: ~athryn ~ Koch, City Clerk