HomeMy WebLinkAboutORDINANCE 16-81o
ORDINANCE NO.16-81
AN ORDINANCE AMENDING CHAPTER 3.08 OF THE
ESTES PARK MUNICIPAL CODE,THE SAME CON
CERNING REVENUE AND IMPOSING A SALES TAX
ON THE SALE OF TANGIBLE PROPERTY AT RETAIL,
AND THE FURNISHING OF TAXABLE SERVICE IN
THE TOWN OF ESTES PARK,AND THE PROVIDING
FOR AN ELECTION ON THE PROPOSALS HEREIN
CONTAINED
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN
OF ESTES PARK,COLORADO:
Section 1.Sections 3.08.010,3.08.020,3.08.030,
3.08.100,3.08.110,3.08.130,3.08.140,3.08.160,and
3.08.170 of the Municipal Code of the Town of Estes Park are
amended to read as follows:
3.08.010—Purpose.The purpose of this Chapter is to impose
a sales tax upon the sale at retail of tangible personal property
and the furnishing of certain services in the Town of Estes Park,
Colorado,pursuant to the authority granted to incorporated
towns of the State of Colorado by Article 2 of Title 29 C.R.S.
1973,as amended.This Chapter shall be so construed and inter
preted as to effectuate the general purpose of making it uniform
with the sales tax of the State of Colorado levied by Article 26,
Title 39,C.R.S.1973,as amended.
3.08.020 Definitions.For the purpose of this Article,
the definition of words herein contained shall be as said words
are defined in Section 39—26—102 C.R.S.1973,as amended,and
said said definitions are incorporated herein by this reference.
3.08.030 License——Required——Issuance——Duration.It is
unlawful for any person to engage in the business of selling
tangible personal property at retail,or to furnish services
that are taxable pursuant Section 39—26—104,C.R.S.1973,as
amended,without first having obtained a license therefor.Such
license shall be granted and issued by the Town Clerk and shall
be in force and effect so long as the licensee is engaged in the
business for which such license was issued,unless sooner revoked.
a
3.08.100 Collection,Administration and Enforcement.
The collection,administration and enforcement of the sales
tax imposed by this Article shall be performed by the Executive
Director of the Department of Revenue of the State of Colorado
in the same manner as the collection,administration and
enforcement of the Colorado state sales tax.Accordingly,
the provisions of Articles 26 and 21 of Title 39 and Article 2
of Title 29 C.R.S.1973,as amended,and all rules and regulations
promulgated by the Executive Director of the Department of
Revenue pertaining to such collection,administration,and
enforcement are incorporated herein by this reference.
3.08.110 Exclusion of State Sales and Use Tax.The
amount subject to tax under this Chapter shall not include
the State Sales and Use Tax imposed by Article 26 of Title 39,
C.R.S.1973,as amended.
3.08.130 Gross receipts to include delivery charges.
The gross receipts from sales shall include delivery charges,
when such charges are subject to the State Sales and Use Tax
imposed by Article 26 of Title 39,C.R.S.1973,as amended,
regardless of the places to which delivery is made.
3.08.140 Retailer with no permanent,or more than
one,place of business.In the event a retailer has no permanent
place of business in the town,or more than one place of business,
the place or places at which the retail sales are consummated
for the purpose of this sales tax shall be determined by the
provisions of Article 26 of Title 39,C.R.S 1973,as amended,
and by the rules and regulations promulgated by the Department
of Revenue.
3.08.160 Imposition—Rate.
A.There is imposed on the sale of tangible personal property and the
furnishing of certain services,as specified in Section 3.08.170,
a three percent (3%)sales tax upon the sale at retail of
tangible personal property and the furnishing of certain services
as provided herein.The imposition of the tax on the sale at
retail of tangible personal property and the furnishing of
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certain services subject to this tax shall be in accordance
with the schedule set forth or in the rules and regulations
of the Department of Revenue of the State of Colorado or by
separate ordinance of the Town.This tax shall be effective
on January 1,1982.
B.There is imposed on the sale of tangible personal property
and the furnishing of certain services,as specified in
Section 3.08.170,a four percent (4%)sales tax upon the
sale at retail of tangible personal property and the furnishing
of certain services as provided herein.The imposition of
the tax on the sale at retail of tangible personal property
and the furnishing of certain services subject to this tax
shall be in accordance with the schedule set forth in the
rules and regulations of the Department of Revenue of the
State of Colorado or by separate ordinance of the Town.
This tax shall be effective on July 1,1982.
3.08.170 Property and Services Taxed.There is hereby
levied,and there shall be collected and paid,a sales tax in
the amount as provided in this Chapter,upon the sale at retail
of tangible personal property and the furnishing of certain services,
as provided in “The Emergency Retail Sales Tax Act of 1935’,
set forth in Article 26 of Title 39,C.R.S.1973,as amended,
and subject to the same exemptions as those specified in
Section 39—26—114,C.R.S.1973,as amended,which provisions
are incorporated herein by this reference.
Section 2.Section 3.08 of the Municipal Code of the
Town of Estes Park shall be amended thereto by adding a new
Subsection 3.08.155 Seven percent (7%)Limitation.
3.08.155 Seven percent (7%)Limitation.In the event
the seven percent (7%)limitation provided in Section 29—2-108,
C.R.S.1973,as amended,is exceeded in the Town of Estes Park,
by a proposed county sales or use tax,said seven percent (7%)
limitation shall be exceeded by a one percent (1%)county sales
or use tax in the Town of Estes Park.
Section 3.Election.Before this ordinance shall become
effective,it shall receive the approval of a majority of the
qualified electors of the Town of Estes Park,Colorado,at a
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Special Election to be held November 10,1961.For the purposes
of said Special Election,the qualified electors shall be
submitted the question of the three percent (3%)sales tax set
forth in Section 3.08.160 (A),and separately,the question of
the four percent (4%)sales tax of Section 3.08.160 (B).
Section 4.The proceeds from the Sales tax imposed in
Section 3.08.160 shall be used by the Town for the general
budget of the Town including,but not limited to,the develop
ment,redevelopment,and promotion of the Town.
Section 5.severability.If any provision of this
ordinance or the application thereof to any person or circumstance
should be determined to be invalid for any reason,such
determination shall not affect other provisions or applications
of the ordinance which can be given effect without such invalid
provision or application,and to this end the provisions of this
ordinance are declared to be severable.
Section 6.The Board of Trustees of the Town of
Estes Park,Colorado,herewith finds,determines and designates
that this ordinance is necessary for their immediate preserva
tion of the public peace,health and safety,in order to
provide for proper sales tax regulations;and whereas in the
opinion of the Board of Trustees,an emergency exists,this
Ordinance shall take effect and be in force immediately after
its passage,adoption and signature of the Mayor.
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Mayot
I hereby certify that the above ordinance was introduced
Special
and read at a Feqatr meeting of the Board of Trustees on
the 6th day of October ,1981,and published in a
newspaper of general circulation in the Town of Estes Park,
Colorado,on the 9th day of October ,1981,all as
required by the Statutes of the State of Colorado.
//Town Clerk
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