HomeMy WebLinkAbout09868ORDINANCE NO. 9868
AN ORDINANCE AMENDING SECTION 14-9-11 OF
CHAPTER 9 OF TITLE XIV OF THE PUEBLO MUNICIPAL
CODE RELATING TO LODGER’S TAX AND ESTABLISHING
REPORTING AND REMITTANCE REQUIREMENTS FOR
MARKETPLACE FACILITATORS
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (brackets indicate
matter being deleted, underscoring indicates new matter being added)
SECTION 1.
Section 14-9-11 of Chapter 9 of Title XIV of the Pueblo Municipal Code is amended
to read as follows:
Sec. 14-9-11. - Provisions incorporated by reference.
Except where the context otherwise requires, all definitions and provisions
contained in Chapter 4 of this Title are incorporated into this Chapter 9 by reference as if
fully set forth herein, except that any reference therein to sales or use tax shall be deemed
to refer to lodger's tax. All procedural and enforcement powers and remedies conferred
in said Chapter 4 on the Director or on the City shall also apply to and be available for the
enforcement of the provisions of this Chapter, and all rights and remedies granted to
taxpayers thereunder shall also apply to and be available for persons subject to this
Chapter, provided that in case of conflict between this Chapter and said Chapter 4, the
provisions of this Chapter shall control. Any marketplace facilitator who collects and
remits sales tax levied pursuant to Section 14-4-61(2) of this Code for lodging
services shall be obligated and responsible for collection and remittance of the
lodging tax imposed by this Chapter with respect to such sales.
SECTION 2.
In the event any section, subsection, clause, phrase or portion of this Ordinance is
for any reason held illegal, invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and independent provision,
and such holding shall not affect the validity of the remainder of this Ordinance. It is the
legislative intent of the City Council that this Ordinance would have been adopted if such
illegal provision had not been included or any illegal application had not been made.
SECTION 3.
The officers and staff of the City are authorized and directed to perform any and
all acts consistent with the intent of this Ordinance to effectuate the policies and
procedures described herein.
SECTION 4.
This Ordinance shall become effective on the date of final action by the Mayor and
City Council.
Action by City Council:
Introduced and initial adoption of Ordinance by City Council on December 28, 2020.
Final adoption of Ordinance by City Council on January 11, 2021 .
President of City Council
Action by the Mayor:
☒ Approved on January 13, 2021 .
□ Disapproved on based on the following objections:
_
Mayor
Action by City Council After Disapproval by the Mayor:
□ Council did not act to override the Mayor's veto.
□ Ordinance re-adopted on a vote of , on
□ Council action on _______ failed to override the Mayor’s veto.
President of City Council
ATTEST
City Clerk
City Clerk’s Office Item # R-12
Background Paper for Proposed
Ordinance
COUNCIL MEETING DATE: December 28, 2020
TO: President Dennis E. Flores and Members of City Council
CC: Mayor Nicholas A. Gradisar
VIA: Brenda Armijo, City Clerk
FROM: Charles Hernandez, Director of Finance
Valerie Palumbo, Tax Audit Manager,
Robert P. Jagger, Sr. Assistant City Attorney
SUBJECT: AN ORDINANCE AMENDING SECTION 14-9-11 OF CHAPTER 9 OF TITLE XIV
OF THE PUEBLO MUNICIPAL CODE RELATING TO LODGER’S TAX AND
ESTABLISHING REPORTING AND REMITTANCE REQUIREMENTS FOR
MARKETPLACE FACILITATORS
SUMMARY:
The proposed Ordinance requires a marketplace facilitator who collects and remits sales tax
levied for lodging services to also collect and remit the Lodger’s tax for such sales.
PREVIOUS COUNCIL ACTION:
Ordinance No. 9723 passed June 22, 2020 made marketplace facilitators obligated to collect and
remit sales tax on taxable sales made by the marketplace facilitator or facilitated by it for
marketplace sellers or multichannel sellers to customers in the City.
Ordinance No. 9722 passed June 22, 2020 approved the Sales & Use Tax Software System
agreement with the Colorado Department of Revenue (“State”) which allows marketplace
facilitators a single point of remittance for reporting sales and use tax (“SUTS System”).
BACKGROUND:
The City has been informed that a number of marketplace facilitators will be registering with the
SUTS System for the purpose of remitting sales tax levied pursuant to the City’s Sales Tax Code
for lodging services. For such transactions, the City also imposes a Lodger’s tax. The proposed
ordinance clearly reflect that the marketplace facilitator is obligated to not only collect and remit
the sales tax but also the Lodger’s tax with respect to such transactions.
FINANCIAL IMPLICATIONS:
None.
BOARD/COMMISSION RECOMMENDATION:
Not applicable.
STAKEHOLDER PROCESS:
Not applicable.
ALTERNATIVES:
Not approve, however, such would leave the tax codes and the marketplace facilitator’s
obligations unclear.
RECOMMENDATION:
Pass and approve the proposed Ordinance.
Attachments: Proposed Ordinance.