HomeMy WebLinkAboutORDINANCE 24-86C.,•0 0
ORDINANCE NO.24-86
AN ORDINANCE AMENDING
CHAPTER 3 OF THE MUNICIPAL CODE
OF THE TOWN OF ESTES PARK,COLORADO,
THE SAME PERTAINING TO USE TAX
BE IT ORDAINED BY THE TRUSTEES OF THE TOWN OF ESTES PARK,
COLORADO:
Section 1.That Chapter 3 of the Municipal Code of the Town
of Estes Park shall be amended by the addition of Chapter 3.10 to
read as follows:
3.10.010 Use tax definitions.For the purposes of Section
3.10.010 through 3.10.90,inclusive,of this chapter,the words
therein contained shall have the meaning set forth in Section
39—26—201,C.R.S.,1973,as it currently exists or may hereafter
be amended and the definitions are incorporated in this chapter
by specific reference.
3.10.020 Use tax imposed.There is imposed and there shall
be paid and collected a use tax upon the privilege of storing,
using or consuming in the Town any construction and building
materials and 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 tax”).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,use or consumption of any tangible
property the sale of which is subject to a retail sales tax
imposed by the Town.
B.To the storage,use or consumption of any tangible
personal property purchased for resale in the Town,either in its
original form or as an ingredient of a manufactured or
compounded product,in the regular course of a business.
C.To the storage,use or consumption of tangible personal
property brought into the Town by a nonresident thereof for his
own storage,use or consumption while temporarily within the
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Town,however,this exemption doe not apply to the storage,use
or consumption of tangible personal property brought into the
state by a nonresident to be used in the conduct of a business in
this state.
D.To the storage,use or consumption of tangible personal
property 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 or
charitable functions.
E.To the storage,use or consumption of tangible personal
property by a person engaged in the business of manufacturing or
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 of the
product or service which is manufactured,compounded or furnished
and the container,label or the furnished shipping case thereof.
F.To the storage,use or consumption of any article of
tangible personal property the sale or use of which has already
been subjected to a legally imposed sales and use tax of another
statutory or home rule town,city or city and county equal to or
in excess of the use tax.A credit shall4be granted against the
use tax with respect to a person’s storage,use or consumption in
the Town of tangible personal property purchased by him in a
previous statutory or home rule town,city or city and county.
The amount of the credit shall be equal to the tax paid by him by
reason of the imposition of a sales or use tax of the previous
statutory or home rule town,city or city and county on his
purchase or use of the property.The amount of the credit shall
not exceed the amount of the use tax.
G.To the storage,use or consumption of tangible personal
property and household effects acquired outside of the Town and
brought into it by a nonresident acquiring residency.
H.To the storage or use of a motor vehicle if the owner is
or was,at the time of purchase,a nonresident of the Town and he
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purchased the vehicle outside of the Town for use outside of the
Town and acutally 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.
I.To the storage,use or consumption of any construction
and building materials and motor and other vehicles on which
registration is required if a written contract for the purchase
thereof was entered into prior to the effective date of the use
tax.
J.To the storage,use or consumption of any construction
and building materials required or made necessary in the
performance of any construction contract bid,let or entered into
at any time prior to the effective date of the use tax.
K.To the storage of construction and building materials.
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 the
state.No registration shall be made of any motor or other
vehicle for which registration is required,and no certificate
of title shall be issued for such vehicle by the Department of
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 vehicles
shall be paid to the Town periodically in accordance with the
agreement authorized by Section 3.10.040(B)of this chapter.
3.10.050 collection,administration and enforcement of
construction and building materials use tax.The collection,
administration and enforcement of the use tax on construction and
building materials shall be performed by the Town.The Board of
Trustees is authorized to adopt all rules and regulations which
may be necessary or appropriate for the collection,
administration and enforcement of the use tax on construction and
building materials.
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3.10.060 Notice of deficiency.When the Town asserts that
use taxes are due in an amount greater than the amount paid by a
taxpayer,the Town shall mail a deficiency notice to the
taxpayer.The taxpayer shall have ten days from the mailing
thereof within which to pay the taxes or to request a hearing as
provided in Section 3.10.070 of this chapter.Failure to request
a hearing within such time shall constitute an admission that the
taxes are due.The deficiency notice shall contain a warning
that failure to request a hearing,pursuant to Section 3.10.070
of this chapter,shall constitute an admission that taxes are
due.The deficiency notice shall also contain notification in
clear and conspicuous type,that the taxpayer has the right to
elect a state hearing on the deficiency pursuant to Section
29—2—106.1(3),C.R.S.,1973.Such notice shall be sufficient if
mailed by certified mail to the taxpayer at his last known
address.
3.10.070 Hearing.The taxpayer shall have the right to a
hearing,upon a request timely made,before the Town
Administrator.Such hearing shall be informal and no transcript,
rules of evidence,or filing of briefs shall be required,but the
taxpayer may elect to submit a brief,in which case the Town may
submit a brief.The hearing shall be held and a final decision
shall be issued thereon within ninety days after the Town’s
receipt of the taxpayer’s written request therefor,except the
Town may extend such period if the delay in holding the hearing
or issuing a decision thereon was occasioned by the taxpayer,in
which case the hearing shall be held and the decision issued
within one hundred eighty days of the taxpayer’s request in
writing therefor.
3.10.080 Lien on property.If any person fails to pay the
use tax within ten days after it is due,the Town Clerk shall
issue a notice setting forth the name of the taxpayer,the amount
of the use tax owed,the date of accrual thereof,and that the
Town claims a first and prior lien therefor on the real and
personal property of the taxpayer,except as to preexisting liens
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of a bona fide mortgagee,pledgee,judgement creditor or
purchaser whose right has attached prior to the filing of the
notice as hereinafter provided.The notice shall be on forms
prepared by the Town Clerk and when filed in the office of the
clerk and recorder of any county in this state in which the
taxpayer owns real or personal property,such notice shall create
a lien as aforesaid on such property in that county and
constitute a notice thereof.
3.10.090 Penalty Clause.Any person convicted of
violating any of the provisions of this chapter shall be punished
by a fine of not to exceed three hundred dollars or by
imprisonment for not more than ninety days,or by both such fine
and imprisonment.
Section 2.This ordinance shall become effective December
15,1986.
Mayor
ATTEST:
Town Clerk
I hereby certify that the above ordinance was introduced
and read at a regular meeting of the Board of Trustees on the
______
of
____________________,
1986,and published in a
newspaper of general circulation in the Town of Estes Park,
Colorado.
z,€yj Ct)CjccjC
Town Clerk
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