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HomeMy WebLinkAboutordinance.council.015A-72RECORD OF PROCEEDINGS 100 Leaves SHALL THE FOLLOWING ORDINANCE BE ADOPTED: ORDINANCE NO. 15-A Series of 1972 AN ORDINANCE INCREASING THE PRESENT CITY RETAIL SALES TAX IN THE CITY OF ASPEN FROM ONE (1%) PERCENT AND AT AN EQUIVALENT ONE (1%) PERCENT BRACKET SYSTEM RATE TO TWO (2%) PERCENT AND AT AN EQUIV- ALENT TWO (2%) PERCENT BRACKET SYSTEM RATE, 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 JULY 1, 1973; PROVIDING THAT THE ADDITIONAL REVENUES RECEIVED BY SAID INCREASE MAY BE EXPENDED BY THE CITY COUNCIL FOR THE PAYMENT OF FOOD TAX REFUNDS, FOR CAPITAL IMPROVEMENTS AND CAPITAL EXPENDITURES, FOR LAND ACQUISITION, FOR GENERAL OPERATING PURPOSES, OR THE PAYMENT OF INDEBTEDNESS IN- CURRED FOR SUCH CAPITAL IMPROVEMENTS AND CAPITAL EXPENDITURES, OR LAND ACQUISITION, FOR THE EXPENDITURES NECESSARY TO PROTECT SUCH PROPERTY AGAINST LOSS OR DAMAGE OR DESTRUCTION; PROVIDING THAT CERTAIN REFUNDS SHALL BE MADE TO THE RESIDENTS OF THE CITY OF ASPEN UPON APPLICATION THEREFORE; PROVIDING THAT THE CITY COUNCIL, MAY AMEND, ALTER OR CHANGE SAID ORDINANCE EXCEPT AS TO THE PERCENT OF TAX; AND PROVIDING DETAILS IN RELATION TO THE FOREGOING. BE IT ADOPTED BY THE QUALIFIED ELECTORS OF THE CITY OF ASPEN, COLORADO, THAT: SALES TAX 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 or 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 RECORD OF PF{OCEErD~N'GS 100 Leaves therefor. Such license shall be Director of Finance and shall be 31st day of December of the year sooner revoked. granted and issued by the City in force and effect until the in which it is ~ssued, unless 3-2. Such licenses shall be granted and renewed only upon application stating the name and address of the person desir- ing such a license, the name of such business and the location and other facts as the City Director of Finance may require. 3-3. It shall, be the duty of each licensee on or be- fore 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 provid- ed, but nothing herein contained shall be construed to empower the Director of Finance 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 busimess for which it is issued. No license shall be transferable. 3-7. No license shall be required for any person engag- ed exclusively in the business of selling commodities which are exempt from taxation under this Ordinance. 3-8. For each license issued, a fee of two ($2.00) dollars shall be paid, which fee shall accompany the application together with an additional fifty ($.50) cents for filing fee, A further fee of two ($2.00) dollars shall be paid for each yea~ ' '~ ~-~ ' renewed together wi~h fraction thereof for wt'~ch sa~d an additional fee of fifty ($.50) cents for filing fee; previded -3- RECORD OF P~,OC~:,EDINGS 100 Leaves that only one-half (~) of said. two ($2.00) dollar fee shall be charged on licenses issued after July 1st of any year. enforcement of this visions of Article Section 4. General Provisions and Exemptions from Taxation. 4-1. For the purpose of collection, administration and Ordinance by the Director of Revenue, the pro- 5 of Chapter 138 C.RoS. 1963, as amended, and Article 10 of Chapter 138, C.R.S. 1963, as amended, shall be deem- ed applicable and incorporated into this Ordinance. 4-2. The amount subject to tax under this Ordinance shall not include the State Sales and Use Tax imposed by Article 5, Chapter 138, C.R.S. 1963, as amended, or the Pitkin County Sales Tax. 4-3. For the purpose of this Ordinance, all retail sales shall be considered consummated at the place of business of the retailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the City of Aspen or to a common carrier for delivery to a destination outside the limits of the City of Aspen. A provision that all sales of peroona property on which a specific ownership tax has been paid or is payable shall be exempt from said county, town, or city sales tax when such sales meet both of the following conditions: (1) The purchaser is a nonresident of, or has its principal place of business outside of, the local. taxing entity; and (2) Such personal property is registered or required to be registered outside the limits of the local taxing entity under the laws of this state. 4-4. The gross receipts from sales shall include delivery charges, when such charges ar~ subject to the State Sales an$ Use Tax imposed by Article 5 of Chapter ]_38, C.RoS. !963~ 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 RECORD OF PROCEEDINGS 100 Leaves the place or places at which the retailer sales are consummated for the purpose of this sales tax shall be determined by the pro- visions of Article 5 of Chapter 138, C.R.S. 1963, as amended, and by the Department of Revenue. Section 5. Schedule of Sales Tax. 5-1. There is hereby imposed on all sales of tangible personal property or the furnishing of services an additional one (1%) percent tax on the gross receipts. The imposition of the tax on individual sales shall be in accordance with the schedules set forth in the rules and regulations promulgated by the Depart- ment of Revenue, or by this ~ection, 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 S~nte Sales Tax. The provisions of Article 5 and Article 10 of Chapter 138, C.R.S. 1963, as amended, and all rules and regulations promulgated by the Director of Revenue, shall govern the cotlection~ administration and enforcement of the sales tax imposed by this Ordinance. 5-3. the payment of Every retailer shall be liable and responsible for an amount equivalent to two (2%) percent of all sales made by him on all sales of tangible personal property and remit an amount equivalent to two (2%) percent of such sales to the Director of Revenue, less three point three (3.3%) percent of such tax to cover the retailer's expense in the collection and re mittance of such tax. 5-4. There are hereby imposed upon all sales for tang- ible personal property, taxes in accordance with the followi~g schedule: (1) On sales amounting to nineteen ($.19) cents to and _nczudzng fifty-one ($.51) cents a tax of one ($.01) cent. (2) On sales amounting to fifty-two ($.52) cents to and including one dollar eighteen cents -5- RECORD OF PROCEEDINGS 100 Leaves ($1.18) a tax of two ($.02) cents. (3) On sales amounting to one dollar nineteen cents ($1.19) to a~zd i~cluding two dollars eighteen cents ($2.18) a tax of four ($.04) cents. (4) And, on all higher sales two ($.02) cents shall be added in each bracket for one ($1.00) dollar of additional selling price. Retailers shall add the tax imposed hereby or the aver- age 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; provided, ho~zever, the retailer shall be entitled, as collecting agent of the City to apply and credit the amount of his collection against the two (2%) percent rate to be paid by him under the provisions of Section 5-3, remitting any excess collected over said two (2%) percent~ less the three point three (3.3%) percent collection expense allowed aforesaid, to the Director of Revanue in the retailer's next monthly sales tax return. 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 be held on November 7, 1972. 6-2. The City Council of the City alter or change this Ordinance, except as to rate of tax herein imposed as provided herein, subsequent to adoption by a majority vote of the City Council of the City of Aspen. to the to of Aspen may a~;tend, the one per centum Such ame~dn~ent, alteration or change need not be s~bmitted electors of the City of Aspen~ Colorado for their ap~rova!. Sectiom 7. ~x_j!enq_i_t!~~. All revenues from this retail sales tax -6- RECORD OF i~I:~OCEEDINGS 100 Le:~ves collected by the City of Aspen in any fiscal year shall be ex- pended by the City Council for payment of food tax refunds, capital improvements and capital expenditures, acquisition of land, payment of indebtedness incurred for such capital improve- ments, capital expenditures or land acquisition, general operating purposes, and for such expenditures as may be necessary to protect the real property acquired or the capital improvements constructed or purchased from any and all threatened or actual damages, loss, destruction or impairment from any caose 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 (16) years and who has resid- ed inside the City of Aspen fez 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, 1974, and not later than each April 15th of every year thereafter and so long as this Code shall be in force, apply~ on such forms as provided by the Director of F~nance, for an annual food tax refund from the City of Aspen in the amount of twenty-one ($21.00) dollars for himself and, in a.dditio~, for every person who is a member of his household, and form whom he is entitl- ed to claim a personal exemption under and pursuant to the Federal Income Tax Laws. Any resident who is over the age of sixty~five (65) years shall be entitled to receive an additional food refund in the amount of twenty-one ($2i~00) dollars, and any res- ident who is blind shall be entitled to receive ao additional food tax refund in the amount of twenty-oz~e ($21.00) dollars. 8-3. No person who may be claimed as a personal exemptio~ on another resident's applicanion for refund shall be entitled to an additional food tax refund. If a food tax refund is claimed more than one app!ica, tion for thc same pe~sop, the Director cf -7- RECORD OF PROCEEDINGS 100 Leaves 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 inform- ation provided therein entitles the applicant to a food tax re- fund, 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. Section 9. Penalty. Any person convicted of violating any of the provisions of this Ordinance shall be punished by a fine not to exceed three hundred ($300.0~) dollars, or by imprisonment of not more than ninety (90) days, or both such fine and imprison.- ment. Each and every twenty-four (24) hours continuation of any violation shall constitute Section 10. Effective Date. a distinct and separate offense. This Ordinance shall take effect July 1, 1973 and shall apply to all retail sales or furnishing of services unless exempt, made on or after that date. Section 11. ~_everabilitT!. 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 previsions or application, and to this end the provisions of this Ordinance are declared to be severable." Section 2. That said election on the question above set forth shall be held and conducted in the manner prescribed fo~ special municipal elections by the applicable provisions of the Home Rule Charter of the City of Aspen and the Colorado Municipal Electio~ L~.~s. Absentee voting shall be per~itted J.n accordanc~ with the provisions of the State of Colorado a~d the Aspep. Section 3~ That the official ballot on the voting machine City of and abse~,~tee ballots sh~ll state the r~ature RECORD OF' PROCEEDINGS 100 Leavea question to be voted on as follows smd the voting machines and absentee ballots used at said election shall carry the foIlowing ballot title which shall also be its designation and submission clause, and each qualified elector voting at said election and desirous of voting for or against the following proposal shall indicate his choice by depressing the appropriate counter of the voting machine~ or absentee ballot, which indicates his choice of the words for "For the Measure" or "Against the Measure." FOR THE MEASURE AGAINST THE MEASURE RETAIL SALES TAX INCREAEE AN OPd3INANCE INCREASING THE PRESEN~f CITY RETAIL SALES TAxX IN THE CITY OF ASPEN FROM ONE (1%) PER- CENT AND AT AN EQUIVALENT ONE (1%) PERCENT BP~CKET SYSTEM RATE TO TWO (2%)~PERCENT AND AT AN EQUIV-- ALENT TWO (2%) PERCENT BRACKET SYSTEN RATE, UPON THE SELLING OF TANGIBLE PERSONAL PROPEPf£Y AT RE- TAIL UPON EVERY RETAILER OR FURNISHING OF SERVICES IN THE CITY OF ASPENs COLOR_ADO, OPERATIVE AND EFFECTIVE ON ALD AFTER JULY 1, 1973; PROVIDING THAT T~ ADDITIONAL REVENqJES RECEIVED BY SAID CREASE MAY BE EXPENDED BY T~U~ CITY COUNCIL FOR THE PAYMENT OF FOOD TAX REFUNDS~ FOR CAPITAL IMf°ROVE- MENTS AND CAPITAL EXPEI~q3ITURES FOR LAND ACQUISITION, FOR GENEHAL OPERATING PURPOSES, OR THE PAIg~NT OF INDEBTEDNESS INCURRED FOR SUCH CAPITAL IMPROVE~NTS, CAPITAL EXPENDITURES OR LAND ACQUISITION.. FOR THE EXPENDITURES NECESSARY TO PROTECT SUCH PROPERTY AGAINST LOSS OR DA~GE OR DESTRUCTION; PROVIDING THAT CERTAIN REFUI\%)S S~LL BE 1,IADE TO THE RESIDE]~'S OF TtD~ CITY OF ASPEN UPON APPLICATION THEREFORE; PROVIDING TILAT THE CITY COUNCIL FLAY AMEND, ALTER OR CtLANGE SAID ORDINANCE EXCEPT AS TO THE PERCENT OF TAX; AND PROVIDING DETAILS IN RELATION TO THE FOREGOING. DATED this ~P__d~. day' of ~_%~,4~_~ , 1972. MAYOR I, LORRAI>~?~ GRAVES, duly elected City Clerk of the City of Aspen, Colorado, do hereby certify that the foregoing :,'_s a true and correct copy of the Reso!utio~ '~ -' a~optec~ by the City Council of the City of Aspen at a ~pecial meeti~g held 1972. h. ........ - CtT¥ CLEP, K