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ORDINANCE NO. 3474
AN ORDINANCE. AMENDING SECTIONS 13 AND 20
OF ORDINANCES NOS. 2189 AND 3160 RELATING
TO SALES AND USE TAX
BE IT ORDAINED BY THE PEOPLE OF PUEBLO, THAT:
(Brackets indicate material to be deleted by this amendment; under-
scoring indicates new material added.)
SECTION 1.
Section 13 of Ordinance No. 2189, adopted by popular
vote November 8, 1955 as amended by Ordinance No. 3160 adopted
by popular vote November 7, 1967, is hereby further amended to
read as follows:
"Section 13 Schedule; Tax Added to Price.
There are hereby imposed upon all sales of commodities
and services specified in Section 10, taxes in accordance
with the following schedule:
(a) On sales amounting to nineteen cents to and
including [sixty- eight] fifty -one cents, a tax of one
cent.
(b) On sales amounting to [sixty-nine] fifty -two
cents to and including [one dollar and eighteen] eighty-
four cents, a tax of two cents.
(c) On sales amounting to [one dollar and nineteen]
eighty -five cents to and including one dollar [and sixty-
eight cents], a tax of three cents.
(d) On. all [higher] sales [one cent shall be added
in each bracket of fifty cents of additional selling price.]
in excess of one dollar, the .tax shall be three cents on
each full dollar of the sales price, plus the tax shown in
(a), (b) or (c) above for the applicable :fractional, part
of a dollar of each such sales price.
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Retailers shall add the tax imposed hereby, or the average
equivalent thereof, to the sale 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."
SECTION 2.
Section 20 of Ordinance No. 2189, adopted by popular
vote November 8, 1955, as amended by Ordinance No. 3160 adopted by
popular vote November 7, 1967, is hereby further amended to read
as follows:
"Section 20 Articles from Outside Sources, Storage,
Consumption and Use Tax--Schedule.
There is hereby levied and there shall be collected from
every person, in the City a tax or excise for the privilege
of storing, using, or consuming in this city any articles of
tangible personal property purchased at retail from sources
outside the corporate limits of the City. Such tax shall be
payable to and shall be collected by the Director of Finance
in accordance with the following schedule:
(a) On storage or acquisition charges or costs from
nineteen cents to [sixty- eight] fifty -one cents, both inclusive,
a tax of one cent.
(b) On storage or acquisition charges or costs from
[sixty-nine] fifty -two cents to [one dollar and eighteen]
eighty -four cents, both inclusive, a tax of two cents.
(c) On storage or acquisition charges or costs from
[one dollar and nineteen] eighty -five cents to one dollar
[and sixty - eight cents], both inclusive, a tax of three cents.
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(d) On all storage or acquisition charges at costs
higher than one dollar [and sixty -eight cents, one cent shall
be added for each bracket of fifty cents] the tax shall be
three cents on each full dollar of such charges or costs,
plus the tax shown in (a) , (b) or (c) above for the applicable
fractional part of a dollar of each such higher charges or
costs."
SECTION 3.
That all Ordinances of the City of Pueblo, Colorado here-
tofore adopted, amended or implemented pursuant to the authority
of Ordinance No. 2189 adopted by popular vote November 8, 1955
and of Ordinance No. 3160 adopted by popular vote November 7,
1967 except as amended by this Ordinance shall remain in full
force and effect.
SECTION 4.
That this Ordinance shall become effective at 12 :01 o'clock
A.M. on January 1, 1972, upon majority vote in favor thereof of the
qualified electors of Pueblo voting thereon at said General Municipal
Election.
Adopted by vote of the People November 2, 1971
For //,
Against g:7/0
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