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HomeMy WebLinkAbout06757ORDINANCE NO. 6757 AN ORDINANCE AMENDING SECTIONS 81 AND 83 OF CHAPTER 4 OF TITLE XIV OF THE PUEBLO MUNICIPAL CODE RELATING TO SALES TAX AND USE TAX LICENSES AND FEES AND PROVIDING PENALTIES FOR VIOLATION THEREOF BE IT ORDAINED BY THE CITY COUNCIL OF PUEBLO, that (brackets indicate matter deleted, underscoring indicates matter added): SECTION 1. The City Council does hereby find and determine that: (a) in order to have an effective and efficient sales and use tax administration and procedures, persons engaged in business in the City and required to collect and remit sales taxes or to pay use taxes should be licensed; (b) a reasonable license fee should be imposed upon such persons in order to defray the overall cost, both direct and indirect, of issuing the licenses and regulating compliance with the City's sale and use tax ordinances; and (c) an annual license fee of $25.00 is deemed to be reasonable and necessary. SECTION 2 Subsections (a)(1), (2), (5) and (6) of Section 81 of Chapter 4, Title XIV of the Pueblo Municipal Code are amended to read as follows: (a) License required. (1) It is unlawful for any person to engage in a contracting, service or any other business which engages in gpy_ transaction[s] giving rise to liability for the tax imposed on the use, storage or consumption of tangible personal property, as defined in this Chapter, without first having obtained a use tax license therefor, which license shall be granted and issued by the Director of Finance and shall be in force and effect until [revoked] December 31 of the year for which it is issued, unless sooner cancelled or revoked (2) It is unlawful for any person to engage in the business of selling at retail without first having obtained a sales tax license therefor, which license shall be granted and issued by the Director of Finance and shall be in force and effect until December 31 of the year for which it is issued, unless sooner cancelled or revoked. (5) It is the duty of each sales tax licensee and each use tax licensee on or before January 1 of each year after the year for which his or her license was issued, to obtain a renewal thereof if the licensee remains in [retail] business in the City or liable to account for the tax imposed by this Chapter, but nothing contained in this Section shall be construed to empower the Director of Finance to refuse such renewal except upon revocation for cause of the licensee's prior license or upon failure to submit a completed application or payment of the renewal fee. (6) [Use tax licenses shall be issued without charge. ]A fee of twenty -five dollars 25.00 [five dollars ($5.00)] shall be paid with each application for issuance or renewal of a sales tax license and use tax license. All revenues derived from such license fees shall be appropriated by the City Council to the Department of Finance for the purpose of defraying the overall cost, both direct and indirect, of issuing the licenses and regulating compliance with the City's sales and use tax ordinances. SECTION 3. Subsection 83 of Chapter 4, Title XIV of the Pueblo Municipal Code is amended to read as follows: Any person engaged in [the] business [of selling at retail] in the City, without having secured a license therefor, except as specifically provided herein, shall be guilty of a violation of this Code and shall be punished accordingly. 4FCTInN 4_ If any provision of this Ordinance or amendments to Sections 81 and 83, Chapter XIV of the Pueblo Municipal Code as enacted hereby shall be held or deemed to be or shall, in fact, be illegal, inoperative or unenforceable, the same shall not affect any other provisions hereof or thereof or render the same invalid, inoperative or unenforceable to any extent whatever. -2- SECTION 5 Any person who shall violate any of the provisions of this Ordinance shall be guilty of a violation hereof and shall be punished as provided in Section 1 -2 -1 of the Pueblo Municipal Code. Each and every twenty -four (24) hours' continuation of any violation shall constitute a separate and distinct offense. SECTION 6. This Ordinance shall become effective upon final passage and shall be applicable to all persons engaged in business in the City and all sales tax licenses and use tax licenses issued or renewed for calendar year 2002 and each calendar year thereafter. INTRODUCED: November 12, 2001 Utz IH U1I Y CUUNUL, ATTESTED BY: CITY CLERK PASSED AND APPROVED: November 26, 2001 -3-