HomeMy WebLinkAboutORDINANCE 16-850 0.
ORDINANCE NO.,i.ff
AN ORDINANCE AMENDING CHAPTER 3.08 OF THE
MUNICIPAL CODE OF THE TOWN OF ESTES PARK,
COLORADO,THE SAME PERTAINING TO SALES TAX.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES
PARK,COLORADO:
Section 1.That Chapter 3.08 of the Municipal Code of the
Town of Estes Park,Colorado is amended by addition of the fol
lowing two sections:
3.08.142.Sales Tax -Nonapplicability.The Town’s sales
tax shall not apply to the sale of construction and building
materials,as the term is used in §29—2—109,C.R.S.,1973,if
such materials are picked up by the purchaser and if the pur
chaser of such materials presents to the retailer a building
permit or other documentation acceptable to the Town evidencing
that a local use tax has been paid or is required to be paid.
3.08.144.Sales Tax —Credit for Sales or Use Taxes Previ
ously Paid to Another Municipality.The Town’s sales tax shall
not apply to the sale of tangible personal property at retail or
the furnishing of services if the transaction was previously
subjected to a sales or use tax lawfully imposed on the purchaser
or user by another statutory or home rule municipality equal to
or in excess of four percent (4%).A credit shall be granted
against the Town’s sales tax with respect to such transaction
equal in amount to the lawfully imposed local sales or use tax
previously paid by the purchaser or user to the previous statu
tory or home rule municipality.The amount of the credit shall
not exceed 4%.
Section 2.Severability Clause.It is hereby declared to
the intention of the Board of Trustees that each and every part
of this ordinance is severable,and if any term,phrase,clause,
sentence,paragraph or section of this ordinance shall be de
clared unconstitutional or invalid by the valid judgment or
decree of any court of competent jurisdiction,such unconstitu
tionality or invalidity shall not affect any of the remaining
phrases,clauses,sentences,paragraphs and sections of this
ordinance since the same would have been enacted by the Board of
Trustees without the incorporation in this ordinance of any such
unconstitutional or invalid term,phrase,clause,sentence,para
graph or section.
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Section 3.Savings Clause.Nothing in this ordinance shall
be construed to affect any right,duty or liability under any
ordinances in effect prior to the effective date of this ordi
nance,and the same shall be continued and concluded under such
prior ordinances.
Section 4.Effective Date.This ordinance shall take
effect January 1,1986,and shall apply to transactions consum
mated on or after said date.
Section 5.Emergency.The Board of Trustees of the Town of
Estes Park,Colorado herewith finds,determines and designates
that this Ordinance is necessary for the immediate preservation
of the public peace,health and safety,in order to provide for
the required changes in the Town’s sales tax prior to January 1,
1986;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.
M yor
I hereby certify that the above Ordinance was introduced and
read at a regular meeting of the Board of Trustees on the /7%
day of December,1985 and published in a newspaper of general
circulation in the Town of Estes Park,Colorado.
erkproTem
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