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HomeMy WebLinkAboutORDINANCE 03-92o0ORDINANCENO.3-92ANORDINANCEAMENDINGCHAPTER3.10OFTHEMUNICIPALCODEOFTHETOWNOFESTESPARKWHEREAS,theBoardofTrusteeshasdeterminedthatitisnecessarytoamendChapter3.10oftheMunicipalCodeoftheTownofEstesPark.BEITORDAINEDBYTHEBOARDOFTRUSTEESOFTHETOWNOFESTESPARK,COLORADO.Section1.Chapter3.10oftheMunicipalCodeoftheTownofEstesParkisamendedasfollows:3.10.010Usetaxdefinitions.ForthepurposesofSection3.10.010through3.10.040,inclusive,ofthischapter,thewordsthereincontainedshallhavethemeaningsetforthinSection39—26—201,C.R.S.,asitcurrentlyexistsormayhereafterbeamended,andthedefinitionsareincorporatedinthischapterbyspecificreference.3.10.020Usetaximposed-—AmountThereisimposedandthereshallbepaidandcollectedausetaxupontheprivilegeofstoringand/orusingintheTownanymotorandothervehiclesonwhichregistrationisrequired,purchasedatretail,suchusetaxtobeintheamountoftwopercentoftheretailcostthereof(the“useta:’)-TheusetaxshallbecollectedinaccordancewiththeschedulessetforthintherulesandregulationspromulgatedbytheDepartmentofRevenue.3.10.030Usetaxexemptions.Innoeventshalltheusetaxapply:A.Tothestorageand/oruseofanymotorandothervehicles,thesaleofwhichissubjecttoaretailsalestaximposedbytheTown;B.Tothestorageand/oruseofanymotorandothervehiclesbytheUnitedStatesgovernmentortheStateofColorado,oritsinstitutionsorpoliticalsubdivisionsintheirgovernmentalcapacitiesonly,orbyreligiousorcharitablecorporationsintheconductoftheirregularreligiousorcharitablefunctions;C.Tothestorageand/oruseofamotorvehicleiftheownerisorwas,atthetimeofpurchase,anonresidentoftheTownandhepurchasedthevehicleoutsideoftheTownforuseoutsideoftheTown,andactuallysouseditforasubstantialandprimarypurposeforwhichitwasacquired,andheregistered,titledandlicensedthemotorvehicleoutsideoftheTown; 00IisCr 003.10.040Motorandothervehicleusetaxcollection.A.Theusetaxshallbeapplicableforeverymotororothervehicleforwhichregistrationisrequiredbythelawsofthestate.Noregistrationshallbemadeofanymotororothervehicleforwhichregistrationisrequired,andnocertificateoftitleshallbeissuedforsuchvehiclebytheDepartmentofRevenueofthestateoritsauthorizedagents,untilanyusetaxdueupontheuse,storageorconsumptionthereofhasbeenpaid.B.TheusetaxonmotororothervehiclesshallbecollectedbytheauthorizedagentoftheDepartmentofRevenueofthestateinthecounty,pursuanttoagreementbetweentheTownandtheExecutiveDirector.C.TheproceedsoftheusetaxonmotororothervehiclesshallbepaidtotheTownperiodicallyinaccordancewiththeagreementauthorizedbySection3.10.040(B)ofthisChapter.Section2.ThisordinanceshalltakeeffectAugust15,1992.PASSEDANDADOPTEDBYTHEBOARDOFTRUSTEESOFTHETOWNOFESTESPARK,COLORADOTHIS5ci4DAYOF______,1992.TOWNOFESTESPARKBy:_______________MayorATTEST:TownClerkIherebycertifythattheaboveordinancewasintroducedaxdreadatameetingoftheBoardofTrusteesonthe254ayof‘t1t,cc1992,andpublishedinanewspaperofgeneralqblicatiorVintheTownofEstesPark,Coloradoonthe4-dayof-4t-p,1992.66.cL-&LeTownClerk—2— 00