HomeMy WebLinkAbout05666ORDINANCE NO. 5666
AN ORDINANCE ELIMINATING REFUNDS TO TAX EXEMPT
ENTITIES OF CITY OF PUEBLO SALES OR USE TAXES
PAID BY INDEPENDENT CONTRACTORS OR OTHER PERSONS
WHEREAS, the City of Pueblo presently refunds to governmental
and charitable organizations the amount of City sales or use tax
paid by contractors and others on materials used in construction
contracts for these organizations if such organizations have paid
or reimbursed the purchaser for such taxes; and
WHEREAS, elimination of such refunds will increase the amount
of tax revenue available for City expenditures; NOW THEREFORE
BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that: (Brack-
ets indicate material being deleted; underscoring indicates new
material being added.)
SECTION 1
Subsection (d) of Section 90 of Chapter 4 of Title XIV of the
1971 Code of Ordinances of the City of Pueblo is hereby amended
to read as follows:
(d) A refund shall be made or a credit allowed by the
Director to any person entitled to an exemption where such
person establishes: That a tax was paid by another on or
before July 1, 1991 on a purchase made on behalf of such
person; or that a tax was paid by an independent contractor
on or before [July 1, 19791 July 1, 1991 on tangible person-
al property incorporated into reality for the sole use, bene-
fit and ownership of any person entitled to an exemption; and
that a refund has not been granted to the person making the
purchase; and that the person entitled to exemption paid or
reimbursed the purchaser for such tax. No such refund shall
be made or credit allowed in an amount greater than the tax
paid less the expense allowance on such purchase retained by
the vendor pursuant to Section 14 -4 -86.
SECTION 2
This ordinance shall take effect upon final passage and
approval.
INTRODUCED February 25 , 1991
BY SAMUEL CORSENTINO
Councilperson
APPROVED
Pr ident of the Council
ATTEST:
r
Z v
City Cl
Final Passage March 25 , 1991