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HomeMy WebLinkAbout2015 Ordinance No. 014• ORDINANCE NO. l!/_ SERIES OF 2015 BY AUTHORITY COUNCIL BILL NO. 11 INTRODUCED BY COUNCIL MEMBER GILLIT AN ORDINANCE AMENDING TITLE 4, CHAPTERS 4, 5, 7, AND TITLE 5, CHAPTERS, 1, 15, 16, AND 23; OF THE ENGLEWOOD MUNICIPAL CODE 2000, STANDARDIZING DUE DATES FOR VARIOUS REMITIANCES, ADDING PAPER FILING FEES, AND UPDATING THE PAWN AND AUTO PAWN ORDJNANCES TO ALIGN THEM WITH COLORADO STATE STATUTES. WHEREAS, the passage of these proposed changes to the Englewood Municipal Code will standardize payment and reporting dates for Basic Local Exchange Services, Waste Transfer Surcharge, Purchasers of Valuable Articles Licenses, Pawnbrokers, Secondhand Dealers, Automobile Pawnbrokers, adding paper filing fees, effective January I, 2016, and updating the Pawn and Auto Pawn Ordinances to align them with Colorado State Statutes; and WHEREAS, the original Pawnbroker and Secondhand Dealers License is based on the Colorado Revised Statutes; and WHEREAS, in 2004 the Colorado Revised Statutes were changed, the passage of this proposed ordinance will align the Englewood Municipal Code with the State Statutes regarding Pawnbrokers. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, THAT: Section 1. The City Council of the City of Englewood, Colorado, hereby amends Title 4, Chapter 4, Section 4, Subsection 7, of the Englewood Municipal Code 2000, is amended by the addition of a new paragraph E, to read as follows: 4-4-4-7: Sales Tax Returns. ~. Beginning January 1 , 20 J 6; all license applications. returns and payments regujred under this Chapter received in paper fonnat and requiring in-office processing shall he assessed an administrative fee to be set by resolution, Section 2. The City Council of the City of Englewood, Colorado, hereby amends Title 4, Chapter 5, Section 4, Subsection A, of the Englewood Municipal Code 2000, to read as follows: 1 9bi 4-5: ENGLEWOOD BASIC LOCAL EXCHANGE SERVICES BUSINESS AND OCCUPATION TAX* 4-5-4: Effective Date/Schedule of Payment. A. For each Provider. the tax levied by this Chapter shall commence on August 1. 2000, or on the date the Provider first provides Basic Local Exchange Service within the City, whichever is later. The iEHE sh&Y. 'ee due aad payaele ea the last da-y aft-he maftt:h feYei,•liBg the aeetiffeeee aft-he meet-hey lie'eiliey as detefBli:eed 'ey Seeaee 1 3 3(D). In the event a Provider's monthly liability is less than one hundred dollars ($100.00). such Provider may file the required infonnation and may make payment for the prior three (3) months on the last or before the twentieth day of the month following the end of each calendar quarter (April, July, October and January). R:eltiras seat 'ey U.S. Mail sha!l be deemed :tileel ea the date eft.-he pestmark The Line Count and the amount of payment by any individual Provider shall be deemed proprietary information contained within a tax return and afforded the confidentiality associated therewith. The tax shall be due and payable on the twentieth day of the month for the preceding month or months under report, The filing frequency CM0nthlv, Quarterly or Annually} will follow the Sales and Use Tax License filing frequency as established. Beginning January 1, 20 t 6 au returns and payments required under this Chapter received in paper fqnnat and requiring in- office processjng shall be assessed an administrative fee to be set by resolution, Section 3. The City Council of the City of Englewood, Colorado, hereby amends Title 4, Chapter 7, Section 7. Subsection B, the Englewood Municipal Code 2000, to read as follows: 4-7: WASTER TRANSFER SURCHARGE 4-7-7: Licenses and Reporting Procedures. B. Reporting Procedure. Every owner, operator or person who has the duty to collect the surcharge imposed in this Chapter, must obtain, without charge. a license to collect the surcharge. and must report on fonns prescribed by the License Officer such surcharges. and remit to the City the collected surcharges on or before the twentieth day of the month for the preceding month or months under report . The filing frequency <Monthly, Quarterly or Annually} will follow the Sales and Use Tax License filing frequency as established, Beginning January t , 20 t 6 all returns and payments required under this Chapter recejyed in paper fonnat and requiring in-office processing shan be assessed an administrative fee to be set by resolution, Section 4. The City Council of the City of Englewood, Colorado, hereby amends Title 5, Chapter 1, Section 6 "Determination of License Fees and Term of License", of the Englewood Municipal Code 2000, is amended by the addition of a new Paragraph D, to read as follows: 5-1-6: Determination of License Fees and Terms of License. A. The City Council shall detennine and set by resolution all fees required under this Title. 2 • • B. Unless otherwise specifically provided, a license shall be issued for a period not to exceed one year and shall expire on December 31 following its issuance. The Licensing Officer shall promulgate a policy regarding proration of license fees. C. No refund of an application fee shall be made. 12. Beginning January 1, 2016, all license applications, returns and payments required under this Chapter received in paper format and requiring in-office processing shall be assessed an administrative fee to he set by resolution, Section 5. The City Council of the City of Englewood, Colorado hereby authorizes amending Title 5, Chapter 15, Section 1, entitled "Definitions" of the Englewood Municipal Code 2000, to read as follows: 5-15: PAWNBROKERS AND SECONDHAND DEALERS 5-15-1: Definitions. Al. used in this section, the following terms shall have the meanings indicated: Contract for Purchase: A contract entered into between a pawnbroker and a customer pursuant to which money is advanced to the customer by the pawnbroker on the delivery of tangible personal property by the customer to the pawnbroker on the condition that the customer, for a fixed price and within a fixed period of time, eet te e1~eeed aiBety (90) tg be no less than thirty UQl days, bas the option to cancel the~ contract, ed Feee•ter frem the pw.·tMrek:er the taegiele perseeal property. Fixed Price: The amount agreed upon to cancel a contract for purchase during the option period. Said fixed price shall not exceed: fB Oee teeth (1/lQ) efthe erigieal pfiee for eaeh meeth, plll5 the erigieal pW'ehase priee, ea ameYms oHifty dollars ($§0.00) er e¥er; er P-) ill One-fifth (1/5) of the original purchase price for each month, plus the original purchase price;. en ameQBts QBEier B:fty dollars ($§0.00). Fixed Time: That period of time, net te e1teeed BiBCl3/ (90) Ela-ys to be no less than thirty (30) dm, as set forth in a contract for purchase, witaia wftieh the eustemer may enreise W an option to cancel the ~ contract. for pW'ehase. Local Law Enforcement Agency: Any marshal's office, police ageeey department. or sheriffs office with jurisdiction in the locality in which the customer enters into a contract for purchase or a purchase transaction. Local Licensing Authority; Means the governing body 0( a municipality or city and county ig any incomorated area of the state, Option: Mall§ +the fixed time and the fixed price agreed upon by the customer and the pawnbroker in which a contract for purchase may be; but does not have to be; rescinded by the customer. 3 Pawnbroker: A person regularly engaged in the business of making contracts for purchase or purchase transactions in the course of business. This section shall not apply to secondhand dealers unless specifically adopted by another section. Person: Any individual, firm, partnership, association, corporation, company, organization, group or entity of any kind . .. TJoliee DCJ;JQFtme,il: The D013art:meet of :Poliee for the City of Begleiiti•eoe. Purchase Transaction: ~ Ilbe purchase by a pawnbroker in the course of him business ef Rf tangible personal property for resale, other than newly manufactured tangible personal property which has not previously been sold at retail, when such purchase does not constitute a contract for purchase. Secondhand Goods: Includes any tangible personal property not sold as new and normally having been used by one or more intermediaries. Secondhand property does not include items that were sold as new and returned by the customer for exchange or refund. Secondhand property includes but is not limited to tools and electronic devices. Also, secondhand property does not include reconditioned property purchased from a wholesaler. Secondhand Dealer: A person engaged in the business of buying and selling or reselling secondhand goods. Tangible Personal Property: All personal property other than a chose11 in action, securities, or printed evidences of indebtedness, which property is deposited with or otherwise actually delivered into the possession of a pawnbroker in the course of~ business in connection with a contract for purchase or purchase transaction. Section 6. The City Council of the City of Englewood, Colorado, hereby amends Title 5, Chapter 15, Section 4 "Special Conditions and Restrictions of the License", Subsection G(12), [No changes are made to Subsection 4, Paragraphs I through I 1, nor Paragraph 13, which remain unchanged] of the Englewood Municipal Code 2000, to read as follows: 5-BUSINESS AND LICENSE REGULATIONS 5-15: PAWNBROKERS AND SECONDHAND DEALERS. 5-15-4: Special Conditions and Restrictions of the License. In addition to the requirements in Chapter 1 of this Title, the following special conditions or restrictions apply: G. Required Acts: 12. Every pawnbroker shall pay a fee for every transaction form submitted to the City. This fee is imposed to offset the cost of administering this license. This fee shall be determined by the City and set by resolution. This fee shall be reported on fqnns prescribed by the License Officer and remitted to the City on or before the twentieth day of the month for the preceding month or months under report. Toe filing frequency CM0nthly, Quarterly or Annually} will follow the Sales and Use Tax License filing frequency as established, Beginning January 1, 2016 transaction fee fonns and associated fees required under this Chapter recejyed in 4 • oaper fonnat and requiring in-office processing shall he assessed an administrative fee to be set by resolution, Section 7. The City Council of the City of Englewood, Colorado hereby authorizes amending Title 5, Chapter 16, Section 1, entitled "Definitions" of the Englewood Municipal Code 2000, to read as follows: 5-16: AUTOMOBU.E PAWNBROKERS 15-16-1: Definitions. For the pwpose of this Chapter, the following terms, phrases, words and their derivations shall have the meanings given herein: Automobile Pawnbroker: A person regularly engaged in the business of making contracts for puFehase eF automobile purchase transactions in the course of business. This Chapter shall not apply to new or used automobile dealers unless specifically adopted by another section. Contract for Purchase: A contract entered into between an automobile pawnbroker and a customer pursuant to which money is advanced to the customer by the automobile pawnbroker on the delivery of tangible personal property by the customer te the !Memeeile pll\VBereker on the condition that the customer, for a fixed price and within a fixed period of time, eat te HeeeEl BHl~ (90) to be less than thirty (30}, has the option to cancel th& aid contract, aed reee•.ier fl:em the awemehile pa',TJMf0k:er the tegiele perseeal preperty. Fixed Price: The amount agreed upon to cancel a contract for purchase during the option period. Said fixed price shall not exceed: fB Oee teml:i. (1/10) ef the erigifial prioe fer eaeh. meeth, plw; the erigiB&l pYFehase priee, en amel:HHS ef fifty eeUars ($30.00) er e•,1er; er (~ l) One-fifth (1/5) of the original purchase price for each month, plus the original purchase price;, ea amel!ftt5 ueder fifty deHars ($30.0Q). Fixed Time : Means !l=that period of time, eet ta 8JEeeed Rtil:Oty (99~ to be no Jess than thirty (30) days, as set forth in a contract for purchase, ,,fithie \TlfflOh the ow;temer Ill&)' Mereise ae mt..JD option to cancel the~ contract_. fer pw:ehase. Local Law Enforcement Agency: Any marshal's office, police ageeey department. or sheriffs office with jurisdiction in the locality in which the customer enters into a contract for purchase or a purchase transaction. Local Licensing Authority: Means the governing body 0( a municipaJity or city and county in any incorporated area of the state, Option : The fixed time and the fixed price agreed upon by the customer and the automobile pawnbroker in which a contract for purchase may be, but does not have to be, rescinded by the customer . .. 0.eliee Depsr#HClit: The Peliee Departmeat fer the City efERgle,•roed. 5 Purchase: The purchase by an automobile pawnbroker in the course of~ business gi tangible personal property for resale, other than newly manufactured tangible personal property which has not previously been sold at retail, when such purchase does not constitute a contract for purchase . Tangible Personal Property; Means all personal property other than choses in action securities, or printed evidences 0( indebtedness, which property is deposited with or otherwise actually deJiyeredintoJhc possqsjgn of an automobile pawnbroker in the coums gf hls buajness in connection with a contract for purchase or purchase transaction, Section 8. The City Council of the City of Englewood, Colorado, hereby amends Title 5, Chapter 16, Section 4 "Special Conditions and Restrictions of the License", Subsection G, Paragraph 11, of the Englewood Municipal Code 2000, to read as follows: 5-16: AUTOMOBil..E PAWNBROKERS. 5-16-4: Special Conditions and Restrictions of the License. In addition to the requirements in Chapter 1 of this Title, the following special conditions and restrictions apply: G. Required Acts: 11. Every automobile pawnbroker shall pay a fee for every transaction form submitted to the City. This fee is imposed to offset the cost of administering this license. This fee shall be determined by the City and set by resolution. This fee shall be reporte d on foam prssc;rihect by the Ljce:nsp Afficer aod mpitled to Yie City 00 or before the twentieth day of the month for the preceding month or months under report. The filing frequency <Monthly, Ouarter)y or Annually) will follow the sates and Use Jax License filing fr;eguency as established. Beginning January J, 2016 transaction fee fonns and associated fees reaµired under this Chapter received in paper format and requi ring 1n;0fflcs PIAAS§ioa shall AA assessed AA admiajstgrtiye fe e 19 hp set b1 resolution, Section 9. The City Council of the City ofEnglewoo~ Colorado, hereby amends Title 5, Chapter 23, "Purchaser of Valuable Articles" Section 4 "Special License Requirements", Subsection C, Paragraph 10, of the Englewood Municipal Code 2000, to read as follows: 5-23: PURCHASER OF VALUABLE ARTICLES. S-23-4: Special License Requirements. In addition to the requirements in Chapter 1 of this Title, the following special conditions or restrictions apply: C. Required Acts: 10. Every purchaser of valuable articles license holder shall pay to the City a fee for every transaction form. This fee is imposed to offset the cost of administering this license. This fee shall be determined by the City and set by resolution. This fee 6 • • • shall he reported on fonns prescribed by the License Officer and remitted to the City on or before the twentieth day of the month for the preceding month or months under report. The filing frequency <Monthly. Quarterly or Annually} will follow the sates and Use IM License fining fi;equepcy as established. Beginning January J, 20 \ 6 transaction fee fqnns and associated fees required under this Chapter received in paper format and requiring in-office processing shaJI he assessed an administrative fee to be set by resolution. Section 10. Safety Clauses. The City Council hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare . The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. Section 11. Severability. If any clause, sentence, paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect, impair or invalidate the remainder of this Ordinance or it application to other persons or circumstances. Section 12. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. Section 13. Effect of repeal or modification. The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purposes of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture , or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. Section 14. Penalty. The Penalty Provision of Section 1-4-1 EMC shall apply to each and every violation of this Ordinance. Introduced, read in full, and passed on first reading on the 20th day of April, 2015. Published by Title as a Bill for an Ordinance in the City's official newspaper on the 23rd day of April, 2015 . 7 Published as a Bill for an Ordinance on the City's official website beginning on the 22nd day of April, 2015 for thirty (30) days. Read by title and passed on final reading on the 4th day of May, 2015. Published by title in the City's official newspaper as Ordinance No. /!t Series of 2015, on the 7th day of May, 2015. Published by title on the City's official website beginning on the 6th day of May, 2015 for thirty (30) days. This Ordinance shall take effect thirty (30) days after publication following final passage. ----,,,, .... I, Loucrishia A. Ellis, City Clerk of the City of Englewood, Colorado, hereby certify that the above and foregoing is f ~e copy of the Ordinance passed on final reading and published by title as Ordinance No. {!t_, Series of 2015 . ~ t:1 ff Loucrishia A. Ellis 8 • • COUNCIL COMMUNICATION Date: Agenda Item: Subject: April 20, 2015 9 a i Bill for an Ordinance modifying Englewood Municipal Code Sections of Ti tle 4 and Title 5 that Standardize Due Dates for Various Remittances, Add Paper Filing Fees and Update Language to Align Pawn and Autopawn Requirements with State Statutes Initiated By: Staff Source: Finance and Administrative Services Department Frank Gryglewicz, Director COUNCIL GOAL AND PREVIOUS COUNCIL ACTION City Council initially discussed the following proposed changes to Title 4 and Title 5 of the Englewood Municipal Code (EMC) at the November 17, 2014 Study Session; Council requested staff to bring the proposes changes to a future study session in early 2015. Staff revised the proposed changes and presented them at the January 26, 2015 Study Session. Council requested staff prepare and present the necessary changes as a bill for an ordiance at an upcoming Regular Council Meeting for their consideration . City Council has not discussed the following proposed changes to Title 5, Chapters 1 5 and 16 (Pawn and Autopawn) of the Englewood Municipal Code (EMC). This change to the EMC is being made to ensure the EMC does not conflict with Colorado Statutes. RECOMMENDED ACTION Staff seeks Council's support for a bill for an ordinance amending sections of Titles 4 and 5 of the Englewood Municipal Code to ensure that the Code does not conflict with Colorado Statutes. PROPOSED CHANGES Following are sections of the Englewood Municipal Code with proposed changes that will standardize payment and reporting dates for Basic Local Exchange Services, Purchasers of Valuable Articles Licenese, and Pawnbrokers and Secondhand Dealers. Add a paper filing fee that is effective January 1, 2016. Modify the Pawn and Autopawn language to mirror State Statutes. These recommended changes are underlined below. TITLE 4 -MUNICIPAL FINANCES AND TAXATION Chapter 4 SALES AND USE TAX 4-4-4-7: Sales Tax Returns. A. Every person required to obtain a sales tax license pursuant to the provisions of Section 4-4-4-4, shall file a sales tax return, with payment of tax owed, if any, upon the standard Municipal sales and use tax reporting form as adopted by the Executive Director of the Colorado Department of Revenue, not later than the twentieth day of each month for the preceding calendar month; provi ded, however, that if the accounting methods regularly employed by the licensed retailer in the transaction of his/her business, or other conditions, are such that reports of sales made on a calendar monthly basis will impose unnecessary hardship, the Director may, upon request of said retailer, accept reports at such intervals as will, in his/her opinion, better suit the convenience of the taxpayer, and will not jeopardize the collection of the tax. B. The returns so filed shall contain such information as may enable the Director to accurately determine the amount of tax collected by the person filing the return, but in all cases shall contain the following information: 1. The amount of gross taxable sales made by the retailer during the period for which the return is filed; 2. The total sales price of all property returned by the purchaser as a result of a return of goods sold by the retailer; provided, the original sale was a taxable transaction; 3. The total fair market value of any property received by the retailer as a result of an exchange of property; provided the property so received is held by the retailer to be sold or leased to a user or consumer in the regular course of his/her business; 4. The total amount of retail sales which are exempt from the tax imposed by Section 4-4-4-2 by reason of the provisions of Section 4-4-4-3; 5. The total amount of sales made on credit, the obligation for which is not secured by a conditional sales contract, chattel mortgage or other security instrument entitling the retailer to repossess the item sold, which are found to be worthless and which may be deducted as bad debts on the retailer's Federal income tax return. C. The return shall be accompanied by an amount equal to the sales tax required to be collected by the retailer but which, in no case, shall be less than the amount actually collected, nor less than three • and one-half percent (3.5%) of the figure derived by subtracting from the gross taxable sales, as reflected on the return, the total sales described in subsections 8.2., 3., 4. and 5. above, as reflected on the return. D. All other persons shall pay to the Director the amount of any tax due under the provisions of this Section 4-4-4-7, not later than fifteen (1 S) days after the date that said tax becomes due. E. Beginning lanuary J. 2016. all license applications. returns and payments required under this Qiapter received in paper format and requiring in-office processing shall be assessed a fee set by Resolution. (Code 1985, § 4-4-4-7; Ord. 02-58; Ord. 05-48, § 3; Ord. 09-35, § 1; Ord. 17-55, § 1) Chapter 5 ENGLEWOOD BASIC LOCAL EXCHANGE SERVICES BUSINESS AND OCCUPATION TAX 4-5-4: Effective Date/Schedule of Payment. A. For each Provider, the tax levied by this Chapter shall commence on August 1, 2000, or on the date the Provider first provides Basic Local Exchange Service within the City, whichever is later ... The ta->c shall 13e due and payable on the last day of the n:ionth folloi,•,<ing the occurrence of tl=ie A'lontl:ily liabiliFJ' as deteFA'lined b~1 Section 1 S 3(8). In the event a Provider's monthly liability is less than one hundred dollars {$100.00), such Provider may file the required information and may make payment for the prior three (3) months on or before the~ twentieth day of the month following the end of each calendar quarter • {April, July, October and January). RetuFAS seAt b•1• U.S. Mail shall he eleemeel flied eA the date ef tl=le 1:1estA'laFIE. The Line Count and the amount of payment by any individual Provider shall be deemed proprietary information contained within a tax return and afforded the confidentiality associated therewith. The tax shall be due and payable on the twentieth day of the month for the preceding month or months under report. The filing frequency /Monthly. Ouarterly or annually) wm follow the Sales and Use Jax License filing frequency if established. Beginning ianuary J, 201 § au returgs returns and payments required under this Chapter recejyed in paper format and requiring in-office processing shall be assessed a fee set by Resolution. Chapter 7 WASTE TRANSFER SURCHARGE 4-7-7: Licenses and Reporting Procedures. B. Reporting Procedure. Every owner, operator or person who has the duty to collect the surcharge imposed in this Chapter, must obtain, without charge, a license to collect the surcharge, and must report on forms prescribed by the License Officer such surcharges, and remit to the City the collected surcharges on or before the twentieth day of the month for the preceding month or months under report. The fifing frequency <Monthly. Ouarterly gr AnnuaUy} will follow the safes and Use Tax License filing frequency if established. Beginning lanuary J. 20 J 6 all returns and payments required under this Chapter received io paper format and requiring in-office processing shall be assessed a fee set by Resolution, TITLE 5-BUSINESS AND LICENSE REGULATIONS Chapter 1 MUNICIPAL FINANCES 5-1-6: Determination of License Fees and Term of License. D. Beginning lanuary J. 2016 AU license applications. renewals and appfjcable fees required under this Title received in paper format and requiring in-office processing shall be assessed a fee set by Resolution, Chapter 15 PAWNBROKERS AND SECONDHAND DEALERS 5-15-1 : Definitions. Fixed Price: The amount agreed upon to cancel a contract for purchase during the option period. Said fixed price shall not exceed: (1) OAe leAth (1/10) of the eFigiAal price fOF eacl:i A'lOAth, plus the OFigiAal pUFchase pFice, eA ameuAls ef fifl)· dollaFs ($50.00) eF O't1er; OF (2) One-fifth {1/5) of the original purchase price for each month, plus the original purchase price, eR ame1:1Ats uAeler fifty dellaFs ($50.00). 5-1 5-4: Special Conditions and Restrictions of the License. In addition to the requirements in Chapter 1 of this Title, the following special conditions or restrictions apply: G. Required Acts: 12. Every pawnbroker shall pay a fee for every transaction form submitted to the City. This fee is imposed to offset the cost of administering this license. This fee shall be determined by the City and set by resolution. This fee shall be reported on forms prescribed by the License Officer and remitted to the City on or before the twentieth day of the month for the preceding month or months under report. The fili ng frequency (Month ly, q uar terly or Aoo ually} wm follow the Sales and Use Tax License fili ng · ,keguency if est ablished . Begi nn ing i aouary l . 2016 tcao sa ctio n fee forms and ass oci ated fees require d upder this Cha pter received fn paper format and requiring in-office m;gcessin g shaJLb y ssessed a fee s,g t by Resolution. Chapter 16 AUTOMOBILE PAWNBROKERS 5-16-1 : Definitions. Fixed Price: The amount agreed upon to cancel a contract for purchase during the option period. Said fixed price shall not exceed: (1) 0Ae teAtl=i (1/10) of tl=ie origiAal price for eacl'l R'IOAtl=i, plus tl=ie origiAal purcl=iase price, on amounts of fifty dollars ($:S0.00) or oi,•er; or (2) One-fifth (1 /5) of the origi nal purchase price for each month, plus the original purchase price, 6ft amounts under fU~y dollars ($:S0.00). 5-16-4: Special Conditions and Restrictions of the License. In addition to the requirements in Chapter 1 of this Ti tle, the following special conditions and restrictions apply: G. Required Acts: 11. Every automobile pawnbroker shall pay a fee for every transaction form submitted to the City. T his fee is imposed to offset the c ost of administering this license. This fee shall be determined by the City and set by resolution. Ibis fee shall be reported on forms prescribed by the License Officer and remitted to the City on or before the twentieth day of the month for the preceding month or months under report. The fili ng freque ncy (Monthly. quarterly or.Annua lly} wit lioJlow the S~les and Us~Tax Li cense fili ng fre quency jf established §§gig oing lanuary 1. 20l,6J rapsactioo [~ fo rm s and. as:wciatedJ,egs re guite.cl und ec this C han ter received to paper fo rm at and req .uiringJn;gffice processing shall be assessed a fee set by Resolution, Chapter 23 PURCHASER OF VALUABLE ARTICLES 5-23-4: Special License Requirements . C. Required A c ts : 10. Every purchaser of valuable articles license holder shall pay to the City a f ee for every transaction form. This fee i s imposed to offset the cost of administering thi s license. This fee shall be determined by the City and set by resolution. Ibis fee shall be reported on forms prescribed by the License Officer and remitted to the City on or before_the tw.entieth day of the month for the preceding month or months undeqgport Ibe filing freque ncy (Monthly . Ouart~rly <K.An nually} wiUJoJlow the Sales and Use Tax License filing frequency if established Beginning lanuary 1. 20] 6 transaction fee forms and associated fees required under this Chap ter rec eiv ed in paper format and requiring in-office proces sing shall be assessed a fee set by Resolution BACKGROUND, ANALYSIS, AND ALTERNATIVES IDENTIFIED In reviewing the business licenses and the various forms required to b e filed, staff noti ced inconsistencies when forms are due. In order to simpl ify and assist businesses with their filing requirement sta ff re commen ds all r equired forms to be filed and received by the Budget and Revenue Division by the twentieth day o f th e • • · month for the preceding month or months under report. If a business has a Sales and Use Tax License in conjunction with licenses requiring forms to be filed, staff recommends all forms are filed using the same • filing frequency of the Sales and Use Tax license. The majority of business accounts remit Sales and Use Taxes which are required to be remitted by the twentieth day following the last day of the reporting period, e.g. monthly filers remit on the twentieth day of the month following the current month, quarterly filers remit on the twentieth day following the last day of the quarter (March 31, June 30, September 30 and December 31 ), annual filers remit on the twentieth day following the last day of the calendar year (December 31 }. Effective January 1, 2016 the City of Englewood will institute a fee for the in-office processing of paper license applications and/or tax/transaction fee remittances. This fee extends to Sales and Use Tax License Applications under Title 4 and the miscellaneous businesses license applications required under Title 5. This fee also encompasses in-office processed paper remittances and taxes due under Title 4 Chapter 4 (Sales, Use and Lodgers Tax), Chapter 5 (Basic Local Exchange Services Business and Occupation Tax) and Chapter 7 (Waste Transfer Surcharge) and transaction fee forms required to be filed under Title 5 Chapter 15 (Pawnbrokers Transaction Fee), Chapter 16 (Automobile Pawnbrokers) and Chapter 23 (Purchaser of Valuable Articles). The original Pawnbroker and Secondhand Dealers license is based on State Statutes. Periodically, changes are made to State Statutes which require the Englewood Municipal Code to be updated. In this case, State Statutes were changed in 2004 and this bill for an ordiance reflects those changes. FINANCIAL IMPACT Adding the paper filing fee will result in the collection of fees to offset the cost of processing, storing and shredding documents as required by the State Archivists Office. The intent of the fee is not to enhance revenues but to encourage the use to the City's online filing and payment resources. The other actions included in this bill for an ordinance will not have a financial impact. LIST OF ATTACHMENTS Proposed Bill for an Ordinance