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City Clerk’s Office Item # R-8
Background Paper for Proposed
Ordinance
COUNCIL MEETING DATE: August 8, 2016
TO: President Stephen G. Nawrocki and Members of City Council
CC: Sam Azad, City Manager
VIA: Gina Dutcher, City Clerk
FROM: Robert P. Jagger, Assistant City Attorney
SUBJECT: AN ORDINANCE AMENDING SECTION 5 OF CHAPTER 12 OF TITLE XIV OF
THE PUEBLO MUNICIPAL CODE RELATING TO ADMINISTRATION AND
ENFORCEMENT OF THE MARIJUANA EXCISE TAX
SUMMARY:
This Ordinance corrects an erroneous reference set forth in Section 14-12-5, P.M.C., relating to
administration and enforcement of the marijuana excise tax.
PREVIOUS COUNCIL ACTION:
The provisions of this Chapter have not been previously amended.
BACKGROUND:
The current provisions of Section 14-12-5, P.M.C., mistakenly references Chapter 2 of Title XIV
which is a non-existent Chapter. The correct reference should be Chapter 4 of Title XIV. Pursuant
to Section 6 of Ordinance No. 8903, Council is authorized to pass this Ordinance and to amend
or enact additional provisions relative to the payment, collection or enforcement of the marijuana
excise tax.
FINANCIAL IMPLICATIONS:
If not passed, the City arguably has not adopted provisions specifically relating to interest or
penalties for failure to remit excise taxes owed City.
BOARD/COMMISSION RECOMMENDATION:
Not applicable.
STAKEHOLDER PROCESS:
Not applicable.
ALTERNATIVES:
City Council could choose to not pass the proposed Ordinance, but as above noted, such would
limit the City’s authority to enforce and collect interest or penalties for any excise taxes should
they become delinquent.
RECOMMENDATION:
City administration recommends passage and approval of the Ordinance.
Attachments:
None
ORDINANCE NO. 9030
AN ORDINANCE AMENDING SECTION 5 OF CHAPTER 12 OF
TITLE XIV OF THE PUEBLO MUNICIPAL CODE RELATING TO
ADMINISTRATION AND ENFORCEMENT OF THE MARIJUANA
EXCISE TAX
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets indicate matter
being deleted, underscoring indicates new matter being added)
SECTION 1.
Section 5 of Chapter 12 of Title XIV of the Pueblo Municipal Code is hereby amended
to read as follows:
Sec. 14-12-5. Administration and enforcement
The tax imposed pursuant to this Chapter shall be administered and enforced in
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accordance with the provisions of Chapter 2 of this Title which provisions are made
applicable to this Chapter, including, without limitation, any interest and penalty for failure to
make any return or to collect or pay any tax; except that, in the event of a conflict between
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the provisions of this Chapter and the provisions of Chapter 2 of this Title, the provisions
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of this Chapter shall control, including without limitation, those provisions of Chapter 2
providing for exemption from sales and use tax which are inapplicable to this Chapter. The
burden of proving that any transaction is not subject to the taxes imposed by this Chapter
shall be upon the person upon whom the duty to collect the tax is imposed.
SECTION 2.
The officers of the City are directed and authorized to perform any and all acts consistent
with the intent of this Ordinance to effectuate the policies and procedures described herein.
SECTION 3.
This Ordinance shall become effective immediately upon final passage.
INTRODUCED August 8, 2016
BY: Ed Brown
PASSED AND APPROVED: August 22, 2016