HomeMy WebLinkAbout05170J ' r
i
ORDINANCE NO. 5170
AN ORDINANCE AMENDING CHAPTER 4, TITLE XIV OF
THE 1971 CODE OF ORDINANCES RELATING TO SALES
AND USE TAX; PROVIDING FOR A ONE -HALF PERCENT
SALES AND USE TAX RATE INCREASE FOR A TWO YEAR
PERIOD; PLEDGING THE REVENUES THEREFROM FOR
CAPITAL IMPROVEMENT PURPOSES AT PUEBLO MEMORIAL
AIRPORT; AND PROVIDING FOR OTHER MATTERS RELATING
THERETO.
BE IT ORDAINED BY THE PEOPLE OF PUEBLO, COLORADO, that:
(brackets indicate material deleted, underscoring indicates
material added)
SECTION 1.
Section 85 of Chapter 4, Title XIV of the 1971 Code of
Ordinances (Section 13 of Ordinance No. 2189 approved by vote
of the People on November 8, 1955, as amended by Ordinance
Nos. 3160 and 3474) is hereby repealed and reenacted to read
as follows:
[14 -4 -85: SCHEDULE; TAX ADDED TO PRICE
There are hereby imposed upon all sales of commodi-
ties and services specified in Section 14 -4 -61 taxes in
accordance with the following schedule:
(a) On sales amounting to nineteen cents to and
including fifty -one cents, a tax of one cent.
(b) On sales amounting to fifty -two cents to and
including eighty -four cents, a tax of two cents.
(c) On sales amounting to eighty -five cents to and
including one dollar, a tax of three cents.
(d) On all sales 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.
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; except that any retailer
selling malt, vinous, or spirituous liquors by the drink
may include in his sales price the tax levied under this
Chapter but no such retailer shall advertise or hold out
to the public in any manner, directly or indirectly, that
such tax is not included as part of the sales price to the
consumer. The schedule set forth in this section shall be
used by a retailer selling such malt, vinous or spirituous
liquor in determining amounts to be included in such sales
price and no such retailer shall gain any benefit from the
collection or payment of such tax except as permitted in
Section 14 -4 -86 of this Chapter; nor shall the use of the
schedule set forth in this section relieve such retailer
from liability for payment of the full amount of the tax
levied by this Chapter.]
-2-
14 -4 -85: SCHEDULE; TAX ADDED TO PRICE
(a) There is imposed upon all sales of commodities
and services specified in Section 14 -4 -61 a tax at the
rate of three percent of the amount of the sale, to be
computed in accordance with schedules or systems approved
by the Director of Finance. Said schedules or systems
shall be designed so that no such tax is charged on any
sale of seventeen cents or less.
(b) Notwithstanding the three percent rate provisions
of paragraph (a) of this Section 14 -4 -85 for the period
January 1, 1985 through December 31, 1986, the rate of
tax im osed pursuant to this Section shall be three and
one -half percent.
(c) 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; except that any retailer
selling malt, vinous, or spirituous liquors by the drink
may include in his sales price the tax levied under this
Section but no such retailer shall advertise or hold out
to the public in any manner, directly or indirectly, that
such tax is not included as part of the sales price to the
consumer.
-3-
(d) The additional one -half percent sales and use
tax imposed by Section 14- 4 -63(a) and 14- 4 -85(b) of this
Chapter, together with interest thereon and penalties with
respect thereof, shall, upon collection and receipt by the
City, be deposited and placed in a special fund to be
known as "Sales and Use Tax Capital Improvement Fund" to
be used solely for capital improvement purposes at Pueblo
Memorial Airport including, without limitation, the aviation,
commercial, and industrial areas thereof.
SECTION 2
Section 63 of Chapter 4, Title XIV of the 1971 Code of
Ordinances (Section 20 of Ordinance No. 2189 approved by vote
of the People on November 8, 1955, as amended by Ordinance Nos.
3160 and 3474) is amended by the addition of the following new
subsection (a) :
(a) Notwithstanding the three percent rate provision
of Section 14 -4 -63 of this Chapter, for the period January
1, 1985 through December 31, 1986, the rate of tax imposed
pursuant to this Section shall be three and one -half percent.
SECTION 3
Section 65 of Chapter 4, Title XIV of the 1971 Code of
Ordinances is hereby amended to read as follows:
14 -4 -65: EXCESS COLLECTIONS
If any vendor, during any reporting period, shall
collect as a tax an amount in excess of [three per cent
(3 %) of] the tax imposed by Section 14 -4 -85 of this
-4-
Chapter on his total taxable sales, he shall remit to
the Director of Finance the full net amount of the tax
herein imposed and also such excess. The retention by
the retailer or vendor of any excess of tax collections
over [the three per cent (3 %) of] the tax imposed by
Section 14 -4 -85 of this Chapter on the total taxable
sales of such retailer or vendor or the intentional
failure to remit punctually to the Director of Finance
the full amount required to be remitted by the provisions
of this Chapter is declared to be unlawful and shall
constitute a violation of this Code.
SECTION 4
Subsections (j) and (k) of Section 77 of Chapter 4, Title
XIV of the 1971 Code of Ordinances are hereby repealed and
reenacted with amendments to read as follows:
[(j) Payment of Other Colorado Municipality Tax -
No Pueblo Use Tax Due. The use, storage, distribution
or consumption in the City of tangible personal property
and upon the sale of which a retail sales tax at a rate
equal to or greater than three per cent (3 %) has been
imposed, collected, and remitted to a municipal corporation
organized and existing under the authority of the Constitution
of the State of Colorado is exempt from the levy of the
Pueblo Use Tax. If the rate of retail sales tax paid to
such Colorado municipal corporation is less than three
per cent (3 %) the net difference between the tax due
-5-
under this Code and the tax computed at the rate of such
other retail sales tax shall be computed in accordance
with the formula set forth in Section 14 -4 -85 of this
Code, and shall be paid to the Director of Finance. This
exemption will be denied if a tax paid another Colorado
municipal corporation was not legally due under the laws
of such municipal corporation or the laws of the Colorado
municipal corporation are not compatible with those of the
City of Pueblo as to specific taxation and exemption as
applied to the transaction in question. This exemption
shall also be denied for subsequent transactions within
the City including but not limited to rentals and leases.]
[(k) Payment of Other States Sales Tax - No Pueblo
Use Tax Due. The use, storage, distribution or consumption
in the City of tangible personal property and upon the sale
of which any other state or any other state in combination
with any subdivision thereof has imposed and collected a
retail sales tax at a rate equal to or greater than six
per cent (6 %) is exempt from the levy of the Pueblo Use
Tax. If the rate of retail sales tax paid to such other
state and /or its political subdivisions thereof is three
per cent (3 %) or less, then the full three per cent (3 %)
City of Pueblo Use Tax is due. If the rate of retail
sales tax paid the other state and /or its political subdi-
visions thereof is more than three per cent (3 %) but less
than six per cent (6 %) then the City of Pueblo Use Tax
tenths per cent of such tax to cover the vendor's expense in
the collection and remittance of such tax.
SECTION 6
Subsection (d) of Section 86 of Chapter 4, Title XIV of the
1971 Code of Ordinances is hereby amended to read as follows:
(d) Every vendor vending individual items of personal
property through coin- operated vending machines shall be
exempt from the provisions of Sections 14 -4 -85 and 14 -4 -86
of this Chapter but nevertheless such vendor shall pay a
sales or use tax [of three per cent] at the rate of tax
imposed by Section 14 -4 -85 of this Chapter on the personal
property sold in excess of ten cents so vended in the coin -
operated machines unless the sale shall be otherwise exempt
under the provisions of this Chapter.
SECTION 7
Subsection (e) of Section 86 of Chapter 4, Title XIV of the
1971 Code of Ordinances is hereby amended to read as follows:
(e) Excess Collections - Failure to Remit Collections.
If any vendor shall, during the reporting period, collect as
a tax an amount in excess of [three percent (3 %) of] the rate
of tax imposed by Section 14 -4 -85 of this Chapter on his
total taxable sales, he shall remit to the Director of
Finance the full net amount of the tax herein imposed and
also such excess. If record of City and State Sales Tax
collections are kept separately, the vendor will remit
MOM
will be due on net difference between that tax paid in
excess of three per cent (3 %) and the combined City of
Pueblo and State of Colorado tax rate of six per cent
(6 %). In no instance will the City of Pueblo tax credit
nor charge exceed three per cent (3 %).
This exemption will be denied if a tax paid another state
and /or its subdivisions thereof was not legally due under
the laws of such other state and its subdivisions, or the
laws of that state and /or its subdivisions are not compatible
with those of the City of Pueblo as to specific taxation
and exemption as applied to the transaction in question.
This exemption shall also be denied for subsequent trans-
actions within the City including but not limited to
rentals and leases.]
(j) A credit shall be granted against the use tax
imposed by Section 14 -4 -63 of this Chapter on any article
of tangible personal property the sale of which has already
been subjected to a retail sales tax. The amount of the
credit shall be equal to: (i) if purchased within the state
of Colorado, the retail sales tax imposed, collected and
remitted to a Colorado municipality, city or county, or
(ii) if purchased outside the state of Colorado, the amount
by which the retail sales tax imposed, collected and remitted
to another state or political subdivision thereof, or both,
exceeds the sales tax imposed by Section 39 -26- 106(1), C.R.S.
-7-
The amount of the credit shall not exceed the use tax imposed
by Section 14 -4 -63 of this Chapter. The credit will be denied
if such retail sales tax was not legally due under the laws
of such other taxing authority, or such laws are not compati-
ble with those of the Citv as to specific taxation or exemption
of the transaction in question. The credit shall not be
granted for subsequent transactions within the City relating
to such article of tangible personal property including but
not limited to rentals or leases thereof.
(k) reserved.
SECTION 5
The first paragraph of Section 86 of Chapter 4, Title XIV
of the 1971 Code of Ordinances is hereby amended to read as follows:
14 -4 -86: RESPONSIBILITY FOR PAYMENT; RETURN; REMITTANCE;
ALLOWANCE
Every retailer, also herein called vendor, shall,
irrespective of the provisions of Section 14 -4 -85 be liable
and responsible for the payment of an amount equivalent to
[three per cent of the rate of] the rate of to imposed
by Section 14 -4 -85 of this Chapter on all sales made by
him of commodities or services specified in Section 41 -4 -61
and shall, before the twentieth day of each month, make a
return to the Director of Finance for the preceding calendar
month and remit an amount equivalent to [such three per cent
of] the rate of tax imposed by Section 14 -4 -85 of this Chapter
on such sales to the Director of Finance, less three and three-
C:IM
excess of City Tax and State Tax collections and if it
is not possible to determine the excess to be remitted
to each, the vendor shall remit one -half (1/2) of such
excess to the City of Pueblo. The retention by the vendor
of any excess of tax collections over (three per cent (3 %)
of] the rate of tax imposed by Section 14 -4 -85 of this
Chapter on the total taxable sales of such vendor, or
the intentional failure to remit punctually to the Director
of Finance the full amount required to be remitted by the
provisions of this Chapter, is hereby declared to be a
violation of this Chapter.
SECTION 8
All ordinances relating to sales and use taxes heretofore
adopted, amended or implemented, including without limitation
Ordinance Nos. 2189, 3160, 3450, 3474, 4235, 4573, 4734 and 5022
shall remain in full force and effect except as the same have
been previously amended or repealed or as same may be amended
or repealed by this Ordinance.
SECTION 9
All ordinances, or parts thereof, inconsistent herewith are
hereby repealed to the extent of such inconsistency. This repealer
shall not be construed to revive any ordinance, or part thereof,
heretofore repealed.
gRrmrnW in
If any section, subsection, paragraph, clause or other
provisions of this Ordinance for any reason is invalid or unenforceable,
-10-
the invalidity or unenforceability of such section, subsection,
paragraph, clause or other provisions shall not affect any of
the remaining provisions of this Ordinance.
SECTION 11.
This Ordinance shall become effective at 12:00 o'clock A.M.
January 1, 1985 upon majority vote in favor thereof of the qualified
electors of Pueblo voting thereon at the general election to be
held Tuesday, November 6, 1984.
-11-