HomeMy WebLinkAbout05717ORDINANCE NO. 5717
AN ORDINANCE AMENDING CHAPTER 4 OF TITLE XIV OF
THE 1971 CODE OF ORDINANCES TO CONFORM CERTAIN
DEFINITIONS AND PROCEDURES THEREIN TO THOSE TO
BE USED BY ALL COLORADO MUNICIPALITIES WHICH
COLLECT A SALES TAX
WHEREAS, the Colorado Municipal League task force on sales
tax simplification and uniformity has proposed standardized
definitions for use by all Colorado municipalities which collect a
sales tax; and
WHEREAS, adoption of such uniform definitions will improve
local sales and use tax collection procedures; and
WHEREAS, such amendment will not result in the taxing of food
and food products, or medicine sold under physician's
prescription, as provided in Ordinance No. 3160;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO
THAT: (brackets indicate material being deleted; underscoring
indicates material being added)
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SECTION 1. That subsection (h) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (b) and amended to read as follows:
[(h) Auction sale means any sale conducted or transacted at
a permanent place of business operated by an auctioneer or a
sale conducted and transacted at any location where tangible
personal property is sold by an auctioneer when such
auctioneer is acting either as agent for the owner of such
personal property or is in fact the owner thereof. For
purposes of this Chapter, the auctioneer at any sale defined
herein, except when acting as an agent for a duly licensed
retailer or vendor when selling only tangible personal
property which is exempt under the provisions hereof, is a
retailer or vendor as defined in subsection (f) of this
section and the sale made by him is a retail sale as defined
in subsection (g) of this section, and the business conducted
by said auctioneer in accomplishing such sale is the
transaction of a business as defined in subsection (i) of
this section.]
(b) "Auction" means any sale where tangible personal
property is sold by an a uctioneer who is either the _ agent for
th owne o f such _ pro p erty or is in fact the owner thereof.
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SECTION 2. That subsection (i) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (d) and amended to read as follows:
[(i) The term business shall include all activities engaged
in or caused to be engaged in with the object of gain,
benefit, or advantage, direct or indirect.]
(d) "Business" means all activities engaged in or caused to
be engaged in with the object of gain, benefit, or advantage,
direct o indirect.
SECTI _3. That subsection (j) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
[(j) Doing business in this City, means the selling,
leasing, or delivering in this city, or any activity in this
City in connection with the selling, leasing, or delivering
in this City, of tangible personal property by a retail sale
as defines in this section, for use, storage, distribution,
or consumption within this City. This term shall include,
but shall not be limited to, the following acts or methods of
transacting business:
(1) The maintaining within this City, directly or
indirectly, or by a subsidiary, an office, distributing
house, salesroom or house, warehouse, or other place of
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business.
(2) The soliciting, either by direct representatives,
indirect representatives, manufacturers' agents, or by
distributions of catalogues or other advertising, or by
use of any communication media, or by use of the
newspaper, radio, or television advertising media, or by
any other means whatsoever, of business from persons
residing in this City, and by reason thereof receiving
orders from, or selling or leasing tangible personal
property to, such persons residing in this City for use,
consumption, distribution, and storage for use or
consumption in this City.]
(j) "Engaged in Business in the City" means performing
or providing taxable services in the City or selling,
leasing, renting, delivering or installing tangible
p rop . _e rty for sto us or consu within the City.
Such _term _inclu b ut is no limited to, an on of the
following activ by a person:
(1� Maintaining building, store, off salesroom,
warehouse or other place of business within the Cif
ei ther directly, indirectly, or through a subsidiary
M_Sen one or more e mployees, agents or
commissioned_ sal_es____perso into the City to solicit
business _orto_ dem onst r ate . in stall assemble repai
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s_ervice_,___or_ assist in the use of its p or for
ot her business reasons;
_M__M aintaining one or more employees, agents or
commissioned sales persons on dutv at a location within
the ta xing jurisdiction;
( 4 Ow ning, leas ing, re nting or otherwise exercising_
contro ove real or personal propertv within the City;
( 5_)___._Making_ mor than one delivery into the C ity w
any__twelve month period.
SECTION___4_._ That subsection (o) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is herebv renumbered as
subsection (1) and amended to read as follows:
[(o) Farm auction closeout sale means a regularly advertised
and conducted sale at public auction of all the tangible
personal property of a farmer or rancher previously used by
him in carrying on his farming or ranching operations.
Unless such farmer or rancher is making or attempting to make
full and final disposition at the auction sale of all
property used in his farming or ranching operations and is
abandoning such operations on the premises whereon they were
previously conducted, such sale shall not be deemed a "farm
auction closeout sale" within the meaning of this Chapter.]
_ (1) "Farm Closeout Sale" means full and final disp of
all tangible personal property previously used by a farmer or
rancher in farming or ranching operations which are being_
abandon
SE CTION 5 _ That subsection (b) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (m) and amended to read as follows:
[(b) Director of Finance or Director means the Director of
Finance of the City of Pueblo, or his designee. Duties of the
Director may be performed by his designee.]
(m) „ Finance Director" means the Director of Fi of the
City of Pueblo or his designee.
SECTION 6 _ That subsection (s) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is herebv renumbered as
subsection (n) and continues to read as follows:
[(s)] (n) "Food" means food for domestic home consumption as
defined in 7 U.S.C. sec. 2012(g), as amended, for purposes of
the federal food stamp program as defined in 7 U.S.C. sec.
2012(h), as amended; except that "food" does not include
carbonated water marketed in containers; chewing gum; seeds
and plants to grow foods; prepared salads and salad bars;
cold sandwiches; deli trays; and food or drink vended by or
through machines or non - coin - operated coin - collecting food
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and snack devices on behalf of a vendor.
SECTION 7. That subsection (p) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (o) and amended to read as follows:
[(p) Gross taxable sales shall mean the total amount
received in money, credits, property, (excluding the fair
market value of exchanged property which is to be sold
thereafter in the usual course of the retailer's business) or
other consideration valued in money from sales and purchases
at retail within the City, and embraced within the provisions
of this Chapter; provided,
(1) The taxpayer may take credit in his report of gross
sales for an amount equal to the sale price of property
returned by the purchaser when the full sale price
thereof is refunded, either in cash or by credit;
(2) On all sales at retail valued in money, when such
sales are made under conditional sales contracts, or
under other forms of sale, where the payment of the
principal sum thereunder is to be extended over a period
longer than sixty days from the date of sale thereof,
only such portion of the sale amount thereof may be
counted for the purchase of imposition of the tax
imposed by this Chapter as has actually been reviewed in
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cash by the taxpayer during the period for which the tax
imposed by this Chapter is due and payable;
(3) Taxes paid on gross sales represented by accounts
found to be worthless and actually charged off for
income tax purposes may be credited upon a subsequent
payment of the tax herein provided, but if any such
accounts are thereafter collected by the taxpayer, a tax
shall be paid upon the amounts so collected.
(4) The fair market value of any exchanged property
which is to be sold thereafter in the usual course of
the retailer's business, if included in the full price
of the new Chapter, shall be excluded from the gross
sales.]
(o) "Gross sales" means the total amount received in money,
credit, property or other consideration valued in money for
all sa leases or rentals of tangible personal property
or services.
SECTION 8. That subsection (q) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
[(q) The term sale or sales and purchases in addition to the
items included in subsection (c) of this section, includes
the transaction of furnishing rooms or accommodations by any
person, partnership, association, corporation, estate,
receiver, trustee, assignee, lessee, or any person acting in
a representative capacity or any combination of individuals
by whatever name known to a person or persons who, for a
consideration, uses, possesses, or has the right to use or
possess any room or room in a hotel, apartment hotel, lodging
house, motor hotel, guest house, guest ranch, mobile homes,
auto camps, trailer courts and parks, under any concession,
permit, right of access, license to use or other agreement,
or otherwise.]
(g) "Lodging Services" means the furnishing of ro or
a ccommodations by any Person, partnership, association,
corporation, estate, receiver, trustee, assignee, lessee, or
any_pe a cting in a representative capacity or any other
combination o f individuals by whatever name known, to a
p erso n who for a consideration uses, possesses, or has the
right t o use or p anv room in a hotel inn bed and
b reakfast residence, apartment hotel, lodging house, motor
hotel Ruesthouse, guest ranch, trailer coach, mobile home,
a uto camp, or trailer court and park, or similar
establishment, for a Period of less than thirtv days under
a ny concessi p ermit , right of access, license to use, or
othe_r__ag_reement or otherwise.
SE_CTI0N_9._ That subsection (a) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (w) and amended to read as follows:
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[(a) Person includes any individual, firm, copartnership,
joint venture, corporation, estate or any group or
combination acting as a unit, and the plural as well as the
singular number.]
(w) "Person" means any individual, firm, partnership, joint
venture, corporation, estate or trust receiver, trustee
assig lessee or any person acting in the fiduciary or
repr capacity, whether appointed by court or
o ther w ise or any group or combination acting as a uni
S ECTION 10. That subsection (n) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (z) and amended to read as follows:
[(n) Purchase price means the price to the consumer
exclusive of any direct tax imposed by the federal government
or by the State of Colorado or by this Chapter, and, in the
case of all retail sales involving the exchange of property,
also exclusive of the fair market value of the property
exchanged at the time and place of the exchange; provided,
such exchanged property is to be sold thereafter in the usual
course of the retailer's business.]
(z) "Price" or "Purchase Price" means the price to the
consumer, exclusive of any direct tax imposed by the federal
go vernment or by this article, and in the case of all retail
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sales involv the exchange of property, also exclusive of
the fair market value of the property exchanged at the sam
time and place of the exchange, if:
il). Such exchanged property is to be sold thereafter i
the _usual cours of the retailer's business, or
J2j_ Such exchanged property is a vehicle and is
exchan for another vehicle and both vehicles are
sub ject to licensi registration, or certification
under the _ laws of this state including, but not limited
t_o,___v_ehicles ope upon public highways, off- highway
recreation vehicle watercraft, and aircraft. Any money
or other consid eration paid over and above the value of
the exchanged pro perty is subject to tax.
"Price" or "Pur chase Price" includes:
(1 )___The amount of money received or due in ca and
credits.
(2)_ Property at fair market value taken in exchange but
not for resale in the usual course of the retailer's
business.
Any consideration valued in money, such as trading
stam Or coupo the manufacturer or someo
else reim burses the retai for part of the purchase
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pr ice a nd oth media of exchange.
14 _. The t otal_price charged on credit sales including
fi nance c harges which are not separately stated. An
amount charged as interest on the unpaid balance of the
purchase price is not part of the purchase price unless
the amount added to the purchase price is included in
the amount of a promissory note; excep the
interest or carrying charge set out separately from the
u npaid balance of the purchase price on the face of the
n ote is not part of the purchase price. An amoun
charg_ed_f insurance on the property sold and
separate stated is not part of the purchase price.
J5_) In delivery and wheeling - charges
included in the purchase price and not separately state
�6)_ T ransportation and other charges to effect delivery
of-tangib personal property to the purchaser.
Indirect federal manufacturers' excise taxes such
as taxe on automobiles tires and floor stock
(8 The gross purchase price of articles sold after
manufa cturing or after having been made to order,
includi gross value of all the materials us
laborand service performed and the profit thereon
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" Price" or "Purchase Price" shall not include:
(1) Any sales or use tax imposed by the State of
Co lorado or by any polit subdivision thereof.
The fair market value o f property exchanged if such
pro perty is to be sold thereafter in the retailer's
usua c ourse of business. This is not limited to
exc han g es in Colorado. Out of state trade -ins are an
allowable ad justment to the purchase price.
(I) _ Dis cou nts from the o riginal price if such disc
and the corresponding decrease in sales tax due is
actually _pas _ on to the purchaser. An anticipated
discount to be allowed for payment on or before a given
date is not an allowab ad ustment to the price in
reporting__gross sales.
SECTI.ON___1.1. That subsection ( c ) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (cc) and amended to read as follows:
[(c) Sale or sale and purchase includes installment and
credit sales, and the exchange of property as well as the
sale thereof for money; and every such transaction,
conditional or otherwise, for a consideration constituting a
sale; and also includes the sale or furnishing of electrical
energy, gas, telephone, or telegraph services taxable
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hereunder. The term also includes the transaction of
furnishing rooms or accommodations by any person, to a person
or persons who for a consideration, uses, possesses, or has
the right to use or possess any room or rooms in a hotel,
apartment hotel, lodging house, motor hotel, guest house,
guest ranch, mobile homes, auto camps, trailer courts and
parks, under any concession, permit, right of access, license
to use or other agreement, or otherwise. Neither term
includes:
(1) A division of partnership assets among the partners
according to their interests in the partnership;
(2) The formation of a corporation by the owners of a
business and the transfer of their business assets to
the corporation in exchange for all the corporation's
outstanding stock, except qualifying shares, in
proportion to the assets contributed;
(3 ) The transfer of assets of shareholders in the
formation or dissolution of professional corporations;
(4) The dissolution and the pro rata distribution of
the corporation's assets to its stockholders;
(5) The transfer of assets from a parent corporation to
a subsidiary corporation or corporations which are owned
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at least eighty percent by the parent corporation, which
transfer is solely in exchange for stock or securities
of the subsidiary corporation;
(6 ) The transfer of assets from a subsidiary
corporation or corporations which are owned at least
eighty percent by the parent corporation to a parent
corporation or to another subsidiary which is owned at
least eighty percent by the parent corporation, which
transfer is solely in exchange for stock or securities
of the parent corporation or the subsidiary which
received the assets;
(7) A transfer of a partnership interest;
(8) The transfer in a reorganization qualifying under
section 368(a)(1) of the "internal revenue code of
1954 ", as from time to time amended;
(9) The formation of a partnership by the transfer of
assets to the partnership or transfers to a partnership
in exchange for proportionate interests in the
partnership.
(10) The repossession of personal property by a chattel
mortgage holder or foreclosure by a lienholder;
(11) The transfer of assets between parent and closely
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held subsidiary corporation, or between subsidiary
corporations closely held by the same parent
corporation, or between corporations which are owned by
the same shareholders in identical percentage of stock
ownership amounts, computed on a share -by -share basis,
when a tax imposed by this Chapter was paid by the
transferor corporation at the time it acquired such
assets, except to the extent provided by Section 62(b)
of this Chapter. For the purposes of this paragraph, a
closely held subsidiary corporation is one in which the
parent corporation owns stock possessing at least eighty
percent of the total combined voting power of all
classes of stock entitled to vote and owns at least
eighty percent of the total number of shares of all
other classes of stock.]
(cc) "Purchase" or "sale" means the acquisition for any
consideration by any person of tangible personal property or
taxable services that are purchased, leased, rented, sold,
used_ stored distributed or consumed but excludes a bona
fide gift of property or services. These terms include
capital leases. installment and credit sales. and property
and se rvices acquired bv_
L1 T either conditionally or absolutely, of
t itle or possession or both to tangible personal
property;
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_(2 A lease, l - purchase agreement, rental or grant_
of a license, including rova agreements, to us
tangible personal property or taxable services-,
J3L Pe of taxable services; or
(4 Barter or exchange for other property or ser
incl uding coupons.
T he terms "purchase" and "sale" do not include:
(1) A division of partne assets among the par
according to their interests in the partnership;
(2) The formation of a corporation by the owners of a
business and the transfer of their business assets t
the corporation i e for all the corporation's
outs tanding stock, except qualifying shares, in
proportio t th a ssets contributed;
13 The_tra of asset of shareh in the
formation ordiss olution of professional corporat
(4Z The diss olution and the pro rata distribution of
thecorp oration's assets to its stockholders;
t ransfer of a partnership interest;
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_( 6) The tra nsfer in a reorganization qualifying under
s ection 368(a)(1) of the "Internal Revenue Code of
1954 as amended:
(7 The formation of a partnership by the transfer of
asse to the partnership or transfers to a partnership
in-exc for proportionate interests in the
part nership ;
(8)__T repossession of personal property by a chattel
mortgage holder or foreclosure by a lienholder:
_(9)_The transfer of assets from a parent corpor to
a subsidiary corporation or corporations which are owned
a t least eighty percent by the parent corporation, which
tr ansfer is solely in exchange for stock or securities
of the subsidiary corporation:
_(_10I_The of assets from a subsidiary
corporat_ion_.-or co rporations which are owned at least
eighty percent by parent corporation to a paren
corporation or to another subsidiary which is owned at
least eigh pe rcent by the parent corporation, which
transfer is sol ely_ in exchange for stock or securi
of the parent corp or the subsidiary which
received the asset
(1__1_)__..The__t_ran_sf er of assets between parent and closely
hel su corporations, or between subsidiary
corporations closely held by the same parent
corporation, or between corporations which are owned by
the same shareholders in identical percentage of stock
owne amounts, com on a share -by -share basis,
when a t ax . _impos ed by this article was paid by the
tran corporation at the time it acquired such
as sets, except to the extent that there is an increase
in the f air market value of such assets resulting fr
th manufacturing, fabricating, or physical changing of
the as sets by the transferor corporation. To s uch a
e xtent any transfer referred to in this paragraph (11)
sha constitute a sale. For the purposes of th
p aragraph (11), a closely held subsidiary corporation is
one in which the parent corporation owns stock
p ossessing at least eighty percent of the total combin
vot ing power of all classes of stock entitled to vote
and owns at least eighty percent of the total number of
shar of all other classes of stock.
SECTION 12. That subsection (g) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (ee) and amended to read as follows:
[(g) Retail Sale includes any sale made within the City
except a wholesale sale.]
(ee) "Retail Sales" means all sales except wholes sales.
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SECTION 13 . That subsection (f) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (ff) and amended to read as follows:
[(f) Retailer or vendor means a person doing a retail
business, known to the trade and public as such, and selling
to the user or consumer, and not for resale.]
(ff) "Retailer" means any person selling leasing or renting
tangible personal property or services at retail. Retailer
shall include any:
(1) Auctioneer,
a.le sperson, representative peddler or canvasser,
who makes sales as a direct or indirect agent of or
obtains such property or services sold from a dealer
dis __superv or employer;
( 3) Charitable organiza or governmenta entity_
which makes sale o f tangible personal property to t he
public, not withstanding the fact that the m erchandise
sol may have be acquired by gift or donation or that
the are to be used for charitable or
g purposes.
SECTION 14. That subsection (m) of section 21 of Chapter 4 of
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Title XIV of the Code of Ordinances is hereby renumbered as
subsection (kk) and amended to read as follows:
[(m) Tangible personal property shall mean corporeal
personal property. This shall not be construed to mean
newspapers as legally defined by 1953 Colorado Revised
Statutes, Section 109 -1 -2.]
(kk) "Tangible Personal Property" means corporeal personal
property.
SE CTION 15. That subsection (1) of section 21 of Chapter 4
of Title XIV of the Code of Ordinances is hereby renumbered
as subsection (11) and amended to read as follows:
[(1) Tax means either the tax payable by the purchaser of a
commodity or service subject to tax or the aggregate amount
of taxes due from the vendor of such commodities or services
during the period for which he is required to report his
collections, as the text may require.]
(11) "Tax" means the use tax due from a consumer or the sales
tax due from a retailer or the sum of both due from a
re tailer who also consumes.
SECTION 16. That subsection (k) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (pp) and amended to read as follows:
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[(k) Taxpayer shall mean any person obligated to account to
the Director of Finance for taxes collected or to be
collected under the terms of this Chapter.]
(pp) "Taxpayer" means any person obligated to collect and /or
pay tax under the terms of this Code.
SECTION 17. That subsection (e) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (vv) and amended to read as follows:
[(e) Wholesale sale means a sale by wholesalers to retail
merchants, jobbers, dealers, or other wholesalers for resale
(and does not include a sale by wholesalers to users or
customers not for resale); and such sales be deemed retail
sales, and subject to the provisions of this Chapter].
vv) "Wholesale Sales" means sales to licensed retailers
jobbers, dealers or wholesalers for resale. Sales by
wholesalers to consumers are not wholesale sales. Sales by
who lesalers to nonlicensed retailers are not wholesale sales.
Sales to and purchases of tangible personal property by
a person engaged in the business of manufacturing,
compounding for sale, profit or use, any article, substance,
or commodity, which tangible personal property enters into
the processing of or becomes an ingredient or component part
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of the product which is manufactured, compounded or furnished
or the container, label, or the furnished shipping case
thereof, shall be deemed to be wholesale sales and shall be
deemed to be exempt from taxation under this Chapter.
Sales and purchases of electricity, gas, coal, fuel, oil
or coke, for use in processing, manufacturing, mining,
refining, irrigation, telegraph, telephone and radio
communication, street and railroad transportation services
and all industrial uses, and newsprint and printers' ink for
use by publishers of newspapers and commercial printers shall
be deemed to be wholesale sales and shall be exempt from
taxation under the provisions of this Chapter, except that
electricity, gas, coal, fuel oil or coke used for lighting or
space heating in these operations shall not be exempt.
SECTION 18. That subsection (d) of section 21 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby renumbered as
subsection (ww) and amended to read as follows:
[(d) Wholesaler means a person doing a regularly recognized
wholesale or jobbing business, and known to the trade as
such, and selling to retail merchants, jobbers, dealers, or
other wholesalers, for the purpose of resale.]
(ww) "Wholesaler" means any person selling to retailers,
jobbers, dealers, or other wholesalers, for resale, and not
for storage, use, consumption, or distribution.
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SECT 19 . That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (a) to read as follows:
(a) "Access Services" means the services furnished by a
local exchange company to its customers who provide
tele comm uni cations services which allow them to provide such
teleco mmunicatio ns ser
SECTION 20. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (c) to read as follows:
(c) "Automotive Vehicle" means any vehicle or device in,_
upon, or by which any person or property is or may be
tr ansported or drawn upon a public highway, or any device
used _or._d esigned for aviation or flight in the air
Automot vehicle in but is not limited to, motor
vehic trailers, semi - trailers, or mobile homes
Automoti vehicle shall not incl devices moved by human
po wer or use excl upon stationary rails or tracks.
SEC TION 21. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (e) to read as follows:
(e "Charitable Organizatio means any entity which:
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(1) has been certified as a not - for - profit organization
under section 501(c)(3) of the Internal Revenue Code, and
i is a religi o r charitable organization.
As used in thi defi a "charitable organization" is
an_orizanization . which exclusively, and in a manner
cons istent with existing laws and for the benefit of an
indefinite number of persons, freely and voluntarily
ministers to the physical, mental or spiritual needs of
Re rsons, and which thereby lessens the burdens of government.
SECTION 22. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (f) to read as follows:
(f) "City" means the City of Pueblo.
SECTION 23. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (g) to read as follows:
"Construction Materials" means tangible personal
property which, when combined with other tangible personal
property, loses its identity to become an integral and
inse parable part of a completed structure or project
includi public and private improvements. Construction
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materials include, but are not limited to, such things as:
a sphalt _ , bricks, builders' hardware, caulking material,
cement, concrete, conduit, electric wiring and connections,
fireplace inserts, electrical heating or cooling equipment,
flooring, glass, gravel, insulation lath lead lime,
lumber, m mortar, oil, paint, piping.p
valv_es f itt ings , plaster, plumbing fixtures, putty,
reinfo mesh, road base, roofing, sand, sanitary sewer
p_i.pe_ sheet metal, site lighting, steel, stone, stucco, tile;
t rees. shrubs and other landscaping materials; wall board,
wal_l__c -_pin ,_ paper, weather stripping, wire netting and
screen, water mains and meters, and wood preservatives. Such
mat erials, when used for forms or other items which d not
becom and remain as an integral or inseparable part of a
comp structure or project are not construction
materials.
S ECTION 24. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (h) to read as follows:
(h) "Consumer" means (1) any individual person or (2) anv
person engaged in business in the City who uses, stores,
d istributes or otherwise consumes in the City tangible
per sonal property o taxable services purchased from sources
insid o r outside the City.
S 25,_ That Section 21 of Chapter 4 of Title XIV of the 1971
26
Code of Ordinances is hereby amended by the addition of a new
subsection (i) to read as follows:
(i) „ Dr ugs dispensed in accordance with a prescription" means
dr ugs dispensed in accordance with any order in writing
dated and signed by a licensed practitioner of the healing
arts ,_or g orally by such a practitioner and immediately
reduce to pharmacist, assistant pharmacist,
or _p_h arm acy inter specifying the name and address of th
perso fo w hom the medicine, drug or poison is offered and
direction if a ny, to be placed on the label.
SECTION 26. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (k) to read as follows:
k) "Exempt Comme rcial Packaging Materials" means containers
labels and shipping cases used by a person engaged in
manufacturing, compounding, wholesaling, jobbing, retailing
packagin d istributing or bottling, for sale, profit or use,
tha meet all of the following conditions: ( i ) are used by
such per to contain or label the finished product; and
C_i_i).___are_ tr ansferr ed by said P erson to the purchaser along
with and as _a part of th finis product ; and (iii) are not
retu_rnabl_eto said__personf reuse.
SECTION__27. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
27
subsection (p) to read as follows:
(p) "License" means a City of Pueblo sales tax use tax or
tax exempt license.
SECTION 28. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (s) to read as follows:
(s) "Medical Supplies" means drugs prosthetic medical and
dental appliances and special beds for patients with
neuromuscular or similar debilitating ailments when sold for
the dire personal use of a specific individual in
acc ordanc e with _a__._pres or other written directive
issued _by____a__l.icensed pra ctitioner of medicine dentistry, or
pod_i_atry;____c_orrect eyeglass lenses ( including eyeglass
frames) . and correcti contact lenses when sold for the
d, rect.,Personal u se o a specific individual in accordance
with a Presc _ or other written directive issued by a
license practit of medicine or optometry; wheelchairs,
and when _ sold for the direct, personal use of a
s_pec_ific_ indi vidual; oxygen and hemodialysis products for use
by a medical Patie hearing aids, hearing aid batteries,
nsulin measuring and injecting devices, glucose to
b e u sed f or treatment of insulin reactions and human whole
bloo plasma, blood products and derivatives. This e
exclude items purchased for use by medical and denta
practit or m edic al f aci li ties in providing thei
ser vices , even though certain of those items may be package
for single use by individual patients after which the item
would be discarded.
SECT ION 29. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (t) to read as follows:
(t) "Mobile Machinery and Self - Propelled Construction
Equipment" means those vehicles, self - propelled or
otherwise which are not designed primarily for the
transpor of persons or cargo over the public highways,
and those motor vehic which may have originally been
designed for the transportation of persons or cargo over the
public__ s , and those mot vehicles which may have
original b d esigne d for the transportation of persons or
car_p,o_bu_t whic have bee redesigned or modified by the
mounting t hereon of special equipment or machinery, and whic
maybeonly incidentally operated or moved over the public
hig This definition includes but is not limited to
wheeled vehicles commonly used in the construction,
mainten repair of roadways, the drilling of we
and t he digging of ditches.
SECTION 30. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (u) to read as follows:
29
(u) "Newspaper" means a publication, printed on newsprint,
intended for general circulation, and published regularly at
short intervals, containing information and editorials o
current events and news of general interest. The term
"new does not include: magazines, trade publications
or j urna credit bulletins, advertising inserts,
circular directories, maps, racing programs, reprints,
newspaper c and mailing services or listings,
publicat ions _t hat include an updating or revision service, or
book or pocket editions of books.
SEC TION 31. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (v) to read as follows:
(v) "Pay Television" shall include, but not be limited to,
cable microwave or other television service for which a
charge is imposed.
SECTION 32. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (x) to read as follows:
(x) "Preprinted Newspaper Supplements" shall mean inserts,
attachments or supplements circulated in newspapers that ar
(1) primarily devoted to advertising; and (2) the
distribution, insertion, or attachment of which is commonly
pai for_ bythe ad vertiser.
30
...W
SE CTION 33. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (aa) to read as follows:
(aa) "Private Communications Services" means
telecommun services furnished to a subscriber, which
entitles the subscriber to exclusive or priority use of any
commun channel or groups of channels, or to the
exc or priority use of any interstate inter--
communications system for the subscriber's stations.
SECTION 34. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (bb) to read as follows:
(bb) "Prosthetic Devices" means any artificial limb, part,
device or appliance for human use which aids or replaces a_
bodily function; -is designed manufactured, altered or
adjusted to fit a particular individual: and is prescribed by
a licensed practitioner of the healing arts. Prosthetic
devices include but are not limited to prescribed auditory,
ophthalmic or ocular, cardiac dental or orthopedic devices
or appliances, oxygen concentrators and oxygen with related
a ccessories.
SEC 35. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
31
subsection (gg) to read as follows:
(gg) "Return" means the sales and use tax reporting form us
to report sales and use tax.
SECTIO 36 ._ That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (hh) to read as follows:
(hh) "Sales Tax" means the tax to be collected and remitted
by a retailer on sales taxed under this Code.
SECTION 37. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (ii) to read as follows:
(ii) "Security System Services" means electronic security
system services. Such term does not include non - electroni
security service suc as c onsulting or human or guard dog
p service
SEC TION 38._ That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (jj) to read as follows:
Uj) "Sound Sys tem Services" means sound system services
involving provision of broadcast or pre- recorded a udio
Programm to a bu ilding or portion there S uch ter d
32
not include installation of sound systems where t he entire
sys becomes the property of th building o wne r or the
s ound syst service is for pr esentation of _ liv e
performances.
SECTIO_N_39 That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (mm) to read as follows:
(mm) "Tax Deficiency" means any amount of tax that is n ot
re ported o no paid on before the due dat
SECT.I.O 4 0_ That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (nn) to read as follows:
(n n) "Taxable Sales" means gross sales less anv exemp
and deductions specif in t his Co de.
S ECTION 41. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (oo) to read as follows:
(oo) "Taxable Services" means services s ubject to sal tax
or u tax pursua to t his Code.
SECTION 42. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
33
subsection (qq) to read as follows:
(aa) "Telecommunications Service" means the transmission of
any two -way interactive electromag communications
incl but n ot li mited to vo ice, image, d ata a nd any other
inf by __the_, us.e__.ofany means bu not limited to wire,
cable optical cab le, mic radio wave or any
combinations of such media. " Telecommunications service"
includes not li to bas local exchange telephone
se_ rvice__ t __to_ll telephone servic _ and teletypewriter service,
including___but__not___limited to residential and business
s_ ery __ice,__directorv_assist cellular mobile tel or
telecommunication serv speciali mobile radio and tw o-
way pagers and_paginp, ce including any form of m obile
two_- way__communica_tion. "Telecommunications service" does n ot
include separat_elv stated non _t ransmission se w
constitute _comput_er. c essing a pplications used to act on
the informat to b e tran smitted.
SECTION_4.3_ That subsection (rr) of Section 21 of Chapter 4 of
Title XIV of the 1971 Code of Ordinances is reserved.
SECT 44. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (ss) to read as follows:
Ls_s_l "Total Tax Liability" mea t he total _of _a ll ta
penalties or interest owed by .. taxpayer and _ shall inc lude___
34
sal tax collected in excess of such tax computed on total
sales_
SECTION 45. That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (tt) to read as follows:
(tt) "Use Tax" means the tax paid or required to be paid by a
person for using, storing, distributing or otherwise
consuming_ personal property or taxable services
inside the City.
SECTION 46_,_ That Section 21 of Chapter 4 of Title XIV of the 1971
Code of Ordinances is hereby amended by the addition of a new
subsection (uu) to read as follows:
(uu) "WATS /800 Service" means any outbound or inbound
in terstate wide area telecommunications service or othe
similar service which entitles the subscriber, upon payment
of__a per based upon a flat amount and /or usage,
to make or receive a large volume of telephonic
c ommu nica tions to or from persons having telephone or radio
teleph s tation s in specif ar eas which are outside the
telephone system _ a rea in which the subscri statio is
loca ted.
.?5-
SE CTION 47 . That Subsection (a) of Section 27 of Chapter. 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(a) The taxpayer may request a hearing on the proposed tax
by application to the Director of Finance within [thirty]_
twenty calendar days of the mailing of a notice of deficiency.
SECTION 48. That Section 28 of Chapter 4 of Title XIV of the Code
of Ordinances is hereby amended to read as follows:
14 -4 -28: REJECTION OF REFUND CLAIMS
Upon rejection, in whole or in part, of a claim for refund
filed by a taxpayer, the Director of Finance shall send a notice
of rejection to the taxpayer in writing by first -class mail
directed to the last address on file with the department as
indicated on the last return filed by such taxpayer; and, within
[thirty] twenty days from the mailing thereof, the taxpayer may
request a hearing or file a brief with the Director, except where
the claim is for refund of a deficiency in taxes assessed after
hearing or determination on written briefs had under the
provisions of section 14 -4 -27. Thereafter, both the taxpayer and
the Director shall proceed as provided in section 14 -4 -27 with
respect to the hearing or determination on written brief. Upon
reaching a decision upon such claim for refund after hearing had
36
thereon or consideration of the written brief, the Director shall
send to the taxpayer, by first -class mail directed to the last
address on file with the department as indicated on the last
return filed by such taxpayer, notice of final determination of
claim for refund, stating therein the grounds for allowance or
rejection in whole or in part. This section shall not prevent a
taxpayer from suing for a refund in the district court within the
time provided by law whether or not he requests a hearing or
presents a written brief.
SECTION 49. That Subsection (a) of Section 61 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(a) On the purchase price paid or charged upon all sales and
purchases of tangible personal property at retail, as those
terms are defined in section 14 -4 -21 above [ and in the case
of retail sales involving the exchange of property, on the
purchase price paid or charged, including the fair market
value of the property exchanged at the time and place of the
exchange, excluding however, from the consideration or
purchase price, the fair market value of the exchanged
property, provided such exchanged property is to be sold
thereafter in the usual course of the retailer's business.]
SECTION 50. That Subsection (b) of Section 61 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
37
M U! I111 11 `11=1
(b) Upon the entire amount paid or charged to any person for
[the use of the facilities and accommodations] lodging
services as defined in section 14- 4- 21[(q)] herein.
SECTION 5 1. That Subsection (e) of Section 76 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(e) All sales of food as defined in section 14- 4- 21[(s)](n)
herein, but not including food or drink taxable under section
14- 4 -61(e) herein.
SECTION 52. That Subsection (b) of Section 62 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(b) The sales tax is imposed on the full purchase price [of
articles sold after manufacture or after having been made to
order and includes the full purchase price of materials used
and service performed in connection therewith, excluding
however, such articles as are otherwise exempted in this
Chapter. The sales price is the gross value of all the
materials, labor, service, and the profit thereon, included
in the price charged to the user or consumer] as defined in
section 14 -4 -21 above
�C
SECTION 53. That Subsection (f) of Section 76 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(f) All sales of [drugs dispensed in accordance with a
prescription and all sales of prosthetic devices] medical
supplies as defined in section 14 -4 -21 above .
SECTION 54. That Subsection (h) of Section 76 of Chapter.4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(h) Sales to [religious, charitable and eleemosynary
corporations] charitable organizations as defined in sectio
14 -4 -21 abo ve, in the conduct of their regular religious[,]_
or charitable [and eleemosynary] functions and activities
which organizations, at the time of sale or purchase, present
satisfactory evidence of being issued a current tax exempt
license for the City of Pueblo to the vendor or retailer and
he shall record such license number in document relating to
the transaction in support of the exemption claimed.
SECTION 55. That Subsection (m) of Section 76 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(m) Sales of newspapers [as legally defined in Colorado
Revised Statutes 109 -1 -2, (1963)] as defined in secti 14 -4-
39
21 above, excluding preprinted newspaper supplements as
defined in section 14 -4 -21 above .
SECTION 56 _ That Subsection (o) of Section 76 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(o) All sales [and purchases of accommodation services under
the provisions of this Chapter] of lodging services as
defined in section 14 -4 -21 above to any occupant who is a
permanent resident of any [hotel, apartment hotel, lodging
house, motor hotel, guest house, guest ranch, mobile home,
auto camp, trailer court or park] establishment listed
therein [and who enters into or has entered into] under a
written agreement for occupancy [of a room or rooms or
accommodations] for a period of at least thirty consecutive
days [during the calendar year or preceding year].
SECTION 57. That Subsection (e) of Section 77 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(e) To the storage, use or consumption of tangible personal
property of the United States Government, or of the State of
Colorado or its institutions or its political subdivisions in
their governmental capacities only; or by [religious or]
charitable [corporations] organizations as defined in section
14 -4 -21 above in the conduct of their regular religious or
40
charitable functions.
SECTION 58. That Subsection (b) of Section 87 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(b) Contractors - Owners or Lessees of Realty - Method of
Paying. Every person who shall build, construct,
reconstruct, alter, expand, modify or improve any building,
dwelling or other structure, or improvement to real property
including all work performed on Federal, State, County, City,
exempt institution and private construction job sites in this
City and who shall purchase [lumber,] fixtures, or [any other
building materials and supplies used therefor] construction
materials as defined in section 14 -4 -21 above and every
owner, or lessee of realty situate in the City and of
improvements and structures located upon realty, situate in
the City, upon which any article or articles of tangible
personal property acquired from sources within or without the
City, are attached or affixed and which contractor, owner or
lessee has not paid the tax imposed by this Chapter thereon,
to a vendor required or authorized to collect the same, shall
pay the Pueblo Sales and Use Tax in either of two ways:
(1) Payment on Estimated Basis. By paying the tax on
the "Estimated Percentage Basis" based on a percentage
of the total valuation of construction contract and
paid, either through the owner, lessee or the general
41
contractor, or separately, if he is a subcontractor
electing to do so, at the time a building permit is
issued, in the manner prescribed by the Director of
Finance.
(2) Payment on Actual Basis. Contractors, owners or
lessees not electing first alternative, must license
with the City of Pueblo and monthly make reports and
returns remitting the tax and showing all information as
prescribed on Pueblo Consumer Use Tax Return.
SECTION 59. That Subsection (c) of Section 87 of Chapter 4 of
Title XIV of the Code of Ordinances is hereby amended to read as
follows:
(c) Construction Improvements - Liens, etc.
(1) Lien for Unpaid Taxes on Personal Property Affixed
to Real Property. The full amount of unpaid taxes
arising from and required to be reported on personal
property affixed to real property under this Chapter
together with interest and penalties as herein provided
shall be and constitute a first and prior lien, which
lien shall have precedence over all other liens of
whatsoever kind and nature, except as to liens for
general taxes created by state law, and except as to
preexisting claims or liens of a bona fide mortgagee,
pledgee, judgment creditor or purchaser whose rights
42
shall have attached prior to the filing of the notice of
tax lien on the property of the taxpayer, other than on
the goods, stocks in trade and business fixtures of such
taxpayer.
(2) No Final Inspection or Certificate of Occupancy
Unless Tax Paid. No final inspection shall_ be made by
the City Building Inspector, or, no Certificate of
Occupancy shall be issued unless all taxes due as
provided [in the City of Pueblo Retail Sales and Use Tax
Ordinance] herein on all [lumber,] fixtures, and any
[other building materials and supplies] constructio
materials as defined in section 14 -4 -21 above used in
or connected with the construction, reconstruction,
alteration, expansion, modification or improvement of
any building, dwelling or other structure or improvement
to real property within the City have been paid or
arrangements therefor made with the Director of Finance.
SECTION 60. That Chapter 4 of Title XIV of the Code of Ordinances
is hereby amended by the addition of a new section 95 to read as
follows:
14 -4 -95: COORDINATED AUDIT PROCEDURE
(a Any taxpayer licens by _the City pursuant to th
43
C hapter who i s similarly lic ensed by at least four other
Colorado municipalities which administer and c a s
tax may request a coo audit as provided herein.
(b) Within 14 days of receipt of a notice o au dit from__any _
o ther Colorado municipality which adm inister s and collect a
sa les tax a taxpay may file with the Financ Di rector of
thi City by certifie ma il, re turn receip reguested,
written request _ for a coordinated audit. Such request shal
include: the n ame of t he municipality a the official which
issued.then of aud a list of all Colo
municipalities which adm inister and c a sales ta x in
whichthe__taxp_a ho any current sales or use tax
license and a declara that the taxpayer will sign a
waiver_ o f a nd time limi upon the right of this City to
:recover tax owed by the taxpayer f or th audit period.
_(_c_)____E_xc_ept as provided in section (g) be an t axpayer
who fi les suc wri tten reque and Promptly a waiver
under-sec 14- 4 -12(c) herein, may be audited by this City
du ring the twelve months after suc request i filed only
t hrough _ a coo audit involving all municipal
elect_ing____to_Qa therein.
(d_)_.__ If.__t_his_ Cit y___desir es to participate in such c oordin a ted
audit_,_ the F inance Director, within ten date after receipt
t_h_e_.._t_axpaye s req , . shall so notify the Finance Director
of the auditing m identified in the taxpayer's
44
requ est. The Finance Di shall cooperate with othe
participating municipalities in the development of
arrangem for such audit including the time period within
which the audit will be conducted, the period o time to be
covere by the audit c oordinated no to the
taxpayer of those records likely to be req uired for
co mpletion of the a udit.
a coordinated audit results from a notic of audit
is-sued--by - this City, the Finance Director shall facilitate
arrangements betwe this City and the other auditing
munic palities__unl and until official of another
audi.ting_muni_c assumes this responsibility. The
Finance Direc shall coo perate with the other audi
municipalities whenever Practi to minimize t he num
of municipal auditors _ which will conduct the a udit on t he
taxpa.Yer's_premises_ I nformation obtained by or on be half of
tho_s_e municipalities in the coor audit
may .___ be___shared_ only am ong s participating municip
C_f_1_ If __a___coordin audit re sults from a notice of a ud it
issued_.by this _C ity . t he Finance Director, af comple
of arrangements for the c audit between th City
and other part icip at ing mun shall give writte
notice to , t _taxpay_er in cluding: a list of all
p _artic.ipatin_g_municipalit_ies; the time period to be audited;
and lik be required for completion of
the_a_udit,_ Th_e._Finance____Direc shall also propose a
45
sche of times and places for the coordinated audit.
�-KX T coordinated audit procedure set forth in this
section shall not apply to:
( 1L_a j eopardy audit; or
(2) an audit for which notice was given prior to
J anuary 1, 1992; or
M an audit of a taxpayer who has not promptly signed_._
a waiver under section 14- 4- 12(c), or
(4) an audit of a taxpayer who failed to make a tim ely_
and com plete _w ritten request for a coo rdinated audit as
provi in _s ubs e ction (b) above.
SFCTIO_N___61_,_ That Chapter 4 of Title 14 of the Code of Ordinances
is hereby amended by the addition of a new section 96 to read as
follows:
14 -4 -96: INTERCITY CLAIMS FOR RECOVERY
The intent of this section is to streamline and standardize
procedur r elated to s ituations where tax has been remitted to
the inco muni c-i-p ali ty__. It is . not intended to reduce or
eliminate _the respons of the taxp or vend to
collect. remit or pa s ales or use _ tax to the City.
46
herein, "claim for recovery" means a claim for
reimburse of sales and use taxes paid to the wrong taxi i ng_ ._
Zurisdiction.
(b) Wh it is d by the Director of Finance of the
Cit that s and use ta owed to the City has been
repo_rted_and_ aid to a nother municipality. the City shall
P_rompt_lynotify_ the v endor that taxes are being imp e ry
collected and r emitte d , and that as of the date of the n otice__
the vendor mu st cease improper tax collections and
remittances.
(c) ---- The _C ity ma mak a written claim for rec directly
t_o the .__municipalit t hat received tax an enalty and
interest owed
to th City_ or in t he a may
institute.__Procedures for collectio of the tax from the
taxpayer or vendor. The _ decisio to _ make a claim f or
recovery__li_es _ in _ the sole discre of the City. Any claim
-
for recovery _shall inclu a properly executed release o
claim . _from the taxpayer__and1_or v endor releasing its cl aim to
the _taxe_s.__pai_d., to the wr municipality, evid to
substantiate the claim. and a requ est . that the mun icipality__
approve__ord_enyinwhole or in _ part , the claim w ninety___
(9.0)__days__.of it re The municpal whic the C ity
submits aclaim for recover may, for good cause
e_xt_ensio of time to investigate the claim, and_ approval of _
such extension by the Cit shall not be unreasona _withheld_._
47
(d) Within ninety (90) days after receipt of a claim for
recov City shall verify to its satisfaction whether
or not all or a portion of the tax claimed was improperl
rece ived, and shall notify the municipali submitting t he_
cl aim i wri the claim is eit app or denied
in whole or,_in_ pa rt, including the reasons for the de
If th c is approved in whole or in part. t he City shal
remit th undisputed amou to the municipality submitti
the claim within thirty ( 30 ) days of a If a claim is
submitted . by a municipality and a vendo or ta xpay(�jr ,
the check shall be mad to the partie joi ntly. Denial of a
claim for recove may__only be made for good cau se_._
(-e-)-__TheCity may --- de ny - a claim on the grounds that it has
pr eviously paid a claim for recovery arising out of an audit
of the same taxpayer.
M __The.___ subject to a claim for recovery shall be
limited to the thirty -six (36) month p erio d p to the date
th municipality that was wrongly paid the tax receive th
c lai m for recovery.
SECTION 62. That Chapter 4 of Title XIV of the Code of Ordinances
is hereby amended by the addition of a new section 97 to read as
follows:
14 -4 -97: CENTRAL REGISTER
.."
(a) To aid in establishing and updating a central registe
of al sales and use t ordinances of all municipalities
whic a dminister and collect a sales tax the Finance
Direc shall file with the Colorado Municipal League a copy
of e ach Ci ty_ sa les or use tax ordinance, resolution or any
amendment
_thereto.__nrior t o the effective date thereof. A
copy__o_f e_ach__City_ sale or use tax ordinance or resolution in
effect durng_199.1 shall b e so filed before January 1, 199
(b )_____Fa._ilureof the Fin ance Director to file a copy of an
such — ordina nce or resolution shall not invalidate any
provision __the .
SECTION_ 63_._ That Chapter 4 of Title XIV of the Code of Ordinances
is hereby amended by the addition of a new section 98 to read as
follows:
14 -4 -98: STATEWIDE SALES AND USE TAX COMMITTEE
The Finance Director or his designee shall if requested
cooperate with and participa in a Colorado Muni League
erm anen t stat sal and use tax commi c ompo se d of st ate_
and municipal_.sales and use tax officials and bus of ficials_
who will meet to discuss and seek resolution to sales and use tax
proble_m_s__
SECTION 64 ._ If any word, phrase or part of this Ordinance shall
at any time be found to be unconstitutional, invalid or
49
IF
unenforceable, the City Council declares as its intent that such
word, phrase or part as it existed prior to this amendment shall
continue in effect as if it had not been amended, and further
declares that such finding shall not affect the remainder hereof,
which shall remain in full force and effect.
SECTION 65 _ This ordinance shall become effective January 1, 1992.
INTRODUCED: November 11, 199
:S
ATTEST:
City Clerk
JOHN CALIFANO
Councilperson
APPROVED:
President of the City Council
50