HomeMy WebLinkAboutORDINANCE 03-92o 0
ORDINANCE NO.3-92
AN ORDINANCE AMENDING CHAPTER 3.10
OF THE MUNICIPAL CODE OF THE TOWN OF ESTES PARK
WHEREAS,the Board of Trustees has determined that it is
necessary to amend Chapter 3.10 of the Municipal Code of the Town
of Estes Park.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES
PARK,COLORADO.
Section 1.Chapter 3.10 of the Municipal Code of the Town
of Estes Park is amended as follows:
3.10.010 Use tax definitions.For the purposes of Section
3.10.010 through 3.10.040,inclusive,of this chapter,the words
therein contained shall have the meaning set forth in Section
39—26—201,C.R.S.,as it currently exists or may hereafter be
amended,and the definitions are incorporated in this chapter byspecificreference.
3.10.020 Use tax imposed-—Amount There is imposed and thereshallbepaidandcollectedausetaxupontheprivilegeofstoringand/or using in the Town any motor and other vehicles on
which registration is required,purchased at retail,such use tax
to be in the amount of two percent of the retail cost thereof
(the “use ta:’)-The use tax shall be collected in accordance
with the schedules set forth in the rules and regulations
promulgated by the Department of Revenue.
3.10.030 Use tax exemptions.In no event shall the use tax
apply:
A.To the storage and/or use of any motor and othervehicles,the sale of which is subject to a retail sales tax
imposed by the Town;
B.To the storage and/or use of any motor and other
vehicles by the United States government or the State of
Colorado,or its institutions or political subdivisions in their
governmental capacities only,or by religious or charitable
corporations in the conduct of their regular religious orcharitablefunctions;
C.To the storage and/or use of a motor vehicle if the
owner is or was,at the time of purchase,a nonresident of the
Town and he purchased the vehicle outside of the Town for use
outside of the Town,and actually so used it for a substantial
and primary purpose for which it was acquired,and he registered,titled and licensed the motor vehicle outside of the Town;
0 0
3.10.040 Motor and other vehicle use tax collection.
A.The use tax shall be applicable for every motor or other
vehicle for which registration is required by the laws of thestate.No registration shall be made of any motor or other
vehicle for which registration is required,and no certificate oftitleshallbeissuedforsuchvehiclebytheDepartmentof
Revenue of the state or its authorized agents,until any use tax
due upon the use,storage or consumption thereof has been paid.
B.The use tax on motor or other vehicles shall be
collected by the authorized agent of the Department of Revenue of
the state in the county,pursuant to agreement between the Town
and the Executive Director.
C.The proceeds of the use tax on motor or other vehiclesshallbepaidtotheTownperiodicallyinaccordancewiththe
agreement authorized by Section 3.10.040(B)of this Chapter.
Section 2.This ordinance shall take effect August 15,
1992.
PASSED AND ADOPTED BY THE BOARD OF TRUSTEES OF THE TOWN OF
ESTES PARK,COLORADO THIS 5ci4DAY OF
______,
1992.
TOWN OF ESTES PARK
By:_______________
Mayor
ATTEST:
Town Clerk
I hereby certify that the above ordinance was introduced axd readatameetingoftheBoardofTrusteesonthe254ayof‘t1t,cc
1992,and published in a newspaper of general qblicatiorVin the
Town of Estes Park,Colorado on the4-day of -4t-p ,1992.6
6 .cL-&L e
Town Clerk
—2—