HomeMy WebLinkAbout04734ORDINANCE NO. 4734
AN ORDINANCE AMENDING CHAPTER 4, TITLE
XIV OF THE 1971 CODE OF ORDINANCES
RELATING TO SALES AND USE TAXES
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PUEBLO,
COLORADO, that:
(Brackets indicate material being deleted; underscoring indicates
material being added.)
SECTION 1
That Section 21 of Chapter 4, Title XIV of the 1971 Code of
Ordinances of the City of Pueblo be amended by the addition of
the following subsection (r):
"(r) Resident of the city mean a p erson, i an
individual, whose primary or principal residence
is within the City of Pueblo, or, if a firm,
partnership or corporation, whose primary or
DrinciDal place of business is within -the
City of Pueblo.
SECTION 2
That Section 61 of Chapter 4, Title XIV of the 1971 Code of
Ordinances of the City, of Pueblo be amended by the addition of the
following new subsection (h):
"( h) A retailer is not required to charge or collect
the tax imposed by this Chapter on a sale exempt
under Section 14- 4 -76(a) if the required purchaser's
affidavit is obtained and forwarded by the retailer
to the Director with the retailer's return for the
month in which said sale was made.
SECTION 3.
That subsection (a) of Section 76 of Chapter 4, Title XIV of
the 1971 Code of Ordinances of the City of Pueblo be amended to
read as follows:
"(a) /Class 1 - Motor Vehicles, Trailers, and
Semi - trailers Registered Outside the City.?
Sales of automobiles or other vehicles required
to be registered under the Colorado Uniform Motor
Vehicle Law to a purchaser who is not a resident
of the City and who purchases such vehicle for
use outside the City, if at the time of sale, such
purchaser executes and delivers to the retailer an
affidavit, on forms approved by the Director, that
he is not a resident of the City and that such
vehicle will be used and registered outside the City.
CAVEAT: The purchase of any such /motor/ vehicle L,
trailer, or semi - trailer/ outside the City by a
resident of the City for use in the City, shall be
subject to tax hereunder, which tax shall be payable
at the time /the registration license is issued%
such vehicle is registered /by the County Clerk and
Recorder of Pueblo County /. If any purchaser who is
a resident of the City shall file a false affidavit
under (a) above or register any such vehicle to a
place or address'outside the City, he shall be
liable for City sales and use tax on such purchase
and /his motor vehicle, trailer, or semi - trailer
in any other county in Colorado, he% shall be
guilty of a violation of this Chapter and be
punished as provided in Section 1 -2 -1 of this Code."
SECTION 4.
That paragraphs (1) and (2) of subsection (c) of Section 76
of Chapter 4, Title XIV of the 1971 Code of Ordinances of the City
of Pueblo be amended to read as follows:
"(1) /The sales are to those who are residents of
or doing business in the State of Colorado outside
the City? The purchaser is not a "resident of the
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City" as defined in Section 14- 4 -21(r) hereof and
(2) The articles purchased are to be delivered to
the purchaser outside the City at the purchaser's
residence or place of business by common carrier or
by the conveyance of the seller or by mail."
SECTION 5
That subsection (1) of Section 77 of Chapter 4, Title XIV of
the 1971 Code of Ordinances be amended to read as follows:
"14 -4- 77(1): To the storage or use of /a motor
vehicle if: (a) the owner is or was,% an automobile
or other vehicle required to be registered under
the Colorado Uniform Motor Vehicle Law by a
purchaser who was not a resident of the City at the
time of purchase L, a nonresident of Pueblo,% and
L(b) he7 who purchased Lthe/ such vehicle outside
of /this state/ the City for use outside of /this
state/ the City and actually so used Lit/ such
vehicle for a substantial and primary purpose for
which it was acquired, and /(c) he/ who lawfully
registered, titled and licensed /said motor/ such
vehicle outside /of Pueblo? the City
SECTION 6.
That subsection (a) of Section 87 of Chapter 4, Title XIV of
the 1971 Code of Ordinances be amended to read as follows:
11 14- 4- 87(a): Motor Vehicles /and Trailers7.
Any resident of the city Lperson/ who shall purchase
any /motor vehicle, trailer, or semi - trailer, whether
new or used,/ automobile or other vehicle required to
be registered under the Colorado Uniform Motor
Vehicle Law /outside the corporate limits of the
City/ for use within /this/ the City, on which
purchase City sales tax has not been paid or collected
for any reason, including falsification of the
affidavit required by Section 14- 4 -76(a) hereof,
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shall /immediately, and/ prior to registering and
obtaining a license therefor, make a return showing
such transaction to the Director of Finance and
thereupon pay to him the use tax applicable thereto
as provided for in Sections 14 -4 -63 and 14 -4 -77
hereof, and failure to do so shall constitute a
violation of this Code. All such /motor vehicles,
trailers, or semi - trailers purchased outside the
corporate limits of the City for use in this City/
vehicles shall be registered with the County Clerk
and Recorder of Pueblo County at the address of
the principal place of residence or business of
the purchaser within the City and any person
who shall register any such /motor vehicle,
trailer, or semi - trailer] vehicle to any address
outside the City or in any other county of this
state or elsewhere shall be deemed in violation
of this Code and any such registration shall
constitute prima facie evidence of an attempt
to evade payment of /such% City sales or use tax."
SECTION 7.
That Section 63 of Chapter 4 of Title XIV of the 1971 Code of
Ordinances of the City of Pueblo be repealed and reenacted to
read as follows:
" 14 -4 -63: Storage, Consumption, and Use Tax - Schedule
There is imposed and shall be collected from every
person in the City a tax or excise at the rate of
three percent of storage or acquisition charges or
costs for the privilege of storing, using or
consuming in the City any articles of tangible
personal property purchased at retail. Such ta
shall be payable to and shall be collected by the
Director of Finance and shall be computed in
accordance with schedules or systems approved by
the Director of Finance.
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/14 -4 -63: 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 pur-
chased 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 fifty -one cents,
both inclusive, a tax of one cent.
(b) On storage or acquisition charges or costs
from fifty -two cents to eighty -four cents,
both inclusive, a tax of two cents.
(c) On storage or acquisition charges or costs
from eighty -five cents to one dollar, both
inclusive, a tax of three cents.
(d) On all storage or acquisition charges at costs
higher than one dollar 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. [1957 Code,
525 -20, *Ord. No. 3474, 52, 11- 2 -7117.
SECTION 8.
This Ordinance shall become effective immediately upon final
passage and approval. If any section, subsection, clause or phrase
of this Ordinance or any other Ordinance of the City of Pueblo is,
for any reason, held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance.
INTRODUCED April 14
By DOUGLAS L. RING
Councilman
V APPROVED:
_ ATTEST:
President of the Council
City °C erk 61 -5-
, 1980