HomeMy WebLinkAbout1968 Ordinance No. 008I
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Introduced aa a Bill by Councilaan Lay.
BY AO'ftlORI'l'Y'
ORDDIAllCB BO. 8, SBRIBS OP 1968
All ORDDIAllCB RBPBALDIG AllD RB-BRAC'l'IlfG WI'l'H AMDDM1D1'1'S
116.5-1 'ftlROOGll, AllD IllCLUDIBG, 116.5-62 OP '1'BB MURICIPAL CODE
OP 'BIB Cift OP BllGLIDIOOD IMPOSDIG A TAX tJPOR '1'BB RB'l'AIL SALES
AllD '1'llB UIB OP TAllGIBLB PBRSOBAL PROPBR'l'Y' WI'l'BIR 'l'BB CI'l'Y' OP
BmlilnlOOD, PROVIDDIG POR '1'llB COLLBC'nOB OP SAID TAX AllD '1'BB AD-
llDIIl'l'RA'1'109 OP SAID ORD~ AllD RtOVIDIRG PBllALTIBS POR '1'BB
VIOLA'1'109 or 'BIB PROVISIORS 'l'llBRBOF.
BB I'l' o..-DBD BY '1'llB CI'l'Y' COUBCIL OP 'l'BB CITY OF
.U.INOCI>, COLORADO, a• follow a · ·
fMtip 1. 116~5-l, through and including, 116.5-62,
of th• Jlunicpa COd• of the City of Bnglewood, and all amendments
thereto, are hereby repealed and 116.5-1 through 116.5-1-40
are hereby reenacted to read a• _followaa
•116.5 Salee and Pae Tax.
116.5-1 eJiinitiona. '1'he following word• and phrases,
when uaed in thi• o nance, ihall bear the following meanings,
unl•••, frca the context of tbia ordinance, it clearly appears
that a different ...iaing i8 indicateda
(a) ft• tena •Director of Pinance" means that person
appointed to ttiat office by the City Manager, or his desiqnee.
(b) 'fh• tena •aale" or "•ale and purchaae" means a
aal• or exchange of any type, including a •ale for caah, an
inatallllent or credit aale, and exchange and any other transaction,
whereby th• title or po•••••ion of tangible peraonal property,
a• that tena i• herein defined, i• aaaigned or tranaferred, con-
ditionally or otberwiae, for a conaideration of any nature.
(c) 'l'he teZID "retail •ale" ahall mean and include
every aale, aa herein defined, aade within the boundarie• of
th• City, except a •ale to a purchaaer, other than to the consumer
or uaer of th• property 89-1-d, who intend• to r-•ell or to
lea•• the .... to the uaer or conauaer.
(d) 'fh• t:ena •retailer• mean• any peraon making
a retail aale.
(•) '!he t:eZID •taxpayer• mean• either the peraon
or per•on• obli9at:ed to pay the tax levied by thi• Chapter
and Artiale, or th• peraon, or peraona, obligated to collect:
and account for the ••e to the Director of Pinance.
(f) 'lhe term "religioua, charitable or eleemoaynary
inatitution" .. an• any inat:itution which i• a charitable inat:i-
tution ex•pt from incaae taxation under the Internal Revenue
Act of the united Stat••·
(9) '1'h• tena "tax• -an• either the amount: required
to be paid by a taxpayer upon the •ale, purchaae or uae of an
it.. of tangible peraonal property or the aqqreqat:e amount: of llODi•• collected by a retailer upon which auch retailer is
obli9ated to account to the Director of Pinance.
(h) '1'he term "tangible peraonal property" shall
.. an corporeal peraonal property of all type•, including,
without lillit:ation, electrical energy, ga• or telephone, tele-
graph and cable televiaion aervice• and the aale or furnishing
of •t•-or other heat. 'l'he term •hall not, however, include
newapapera, aa defined by 1963 COlorado Reviaed Statutes,
109-1-2, or 11a9aain••·
(i) '1'h• term "purchaae price" mean• the price to the
con81mer, excluaive of any direct tax impoaed by the federal
government, by the State of Colorado, or by this ordinance.
In the ca.. of all retail aale• involving the exchange of pro-
perty, the purcha•• price of the property received in the ex-
change aball be th• total value of the conaideration paid there-
for, l••• the fair market value of any property exchanged there-
for, which i• to be held for resale, or for leaae, by the other
party.
(j) '1'h• term "gro•• taxable aale•" means the total
11110unt: received in money, credit•, property, or other considera-
tion, valued in money for the total aal•• at: retail made by the
retailer within the City during any reporting period.
116.5-2 Taxable It;y•· On and after the effective
date of thi• Chapter and Artl~e, there ahall be collected and
paid a• a tax th• amount• atated in I 116.5-3 hereof, upon the
followings
(a) On the purcha•• price paid or charged upon all
retail •al•• and purcha••• of tangible per•onal property within
the boundari•• of the City of Bnglewood.
(b) Upon the amount paid for all meal•, including
cover charge•, if any, furni•hed in any re•taurant, eating house,
hotel, dr1ICJ •tore, club, remort, or other •uch place at which
.. al• or food are mold to the public. 1
116.5-3 Sal•• Tax LeyY.
(a) t'herl i• hereby iapo•ed 'upon a11 ·•ale• of all
it ... de8Cribed in 16.5-2 within th• boundaries of the .city
of Bnglnood a tax in accordance with the following schedule:
(1) On •al•• amounting to 190 to and including
$1.18, a tax of one cent ($0.01).
(2) On aal•• amounting to fl ;l9 'to and il)cluding
$2.18, a tax of two cent• ($0.02).
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(3) On all •alea 'in exce•• of $2 .1a·;· one cent
tax •hall be added for each additional one hundred
cent• of additional ••lling price.
(b) t'he retailer •hall add the tax imposed hereto
to the •ale price or charge of the item •old, •bowing •uch
tax a• a ••parate and di•tinct item, and, when added, such tax
•hall c:on•titute a part of •uch price or charge, shall be a
debt frOll th• purcha••r to the retailer until paid, and shall
be recoverule at law in the •-manner a• ~ther debt•.·. ·
116.5-4 It-• Bx•pt frma Taxation.
t'he •ale of the following cla•••• of tangible personal
property are •-pt frma the tax imposed by 116.5-3:
(a) Motor vehicl••,''trailer•, and aemi-trailera
regi•tered out•ide of the City of Bnglewood.
(b) Sale• of tangible per•onal property where both
the following condition• exi•ts (1) '!he •ale• are to parties
wbo are re•ident• of, or doing bu•in••• in, the State of Colorado,
but out•id• the City of Bnglewood1 and (2) The articles pur-
cha•ed are to be delivered to the purcha•er out•ide the City
by cc on carrier or by the conveyance of the ••ller or by mail.
(c) Sal•• of fuel u•ed for the operation of internal
CCllbu•tion engine•.
(d) Sal•• of medicine, medical •upplie•, orthopedic
brae•• and appliance•, hearing aid•, crutch••, wheel chari•,
eye gla••••, or other mechanical contrivance• when purcha•ed
with a lic•n•ed practitioner'• written pre•cription.
(e) Sale• of food product• which are to be
consumed off the premi••• of "the vendor, unle•• prepared
by the vendor at the place of •ale for ilmnediate con•uap-
tion by the purcha•er, whether ~n or of'-the pr-1•••·
(f) Sale• of CJOOd• manufactlired within .the City
and sold directly by the manufacturer to a cOlllDOn carrier
operating in inter-•tate comnerce •• the _ ultimate cona.~er
thereof.
(g) Sal•• of cigarette• upon which the tax levied
by 116.3-l(c), or any ... ndment thereto, ha• been paid.
(h) Sale• of fermented malt beverages, malt,
vinou• or •pirituou• liquor•. · ·
• il6.5-5 Bx .. pt Taxparer•l
!'he following •ale• to the following cla•••• of
taxpayer• 8hall be ••pt frcm the tax iapo•ed by thi• Chapter
and Articles
(a) Sale• to the united State• Governmnet1 to the
State of COlorado, it• departllent• or in•tit~tion•, and to
the political 8UbdiVi•ion• thereof, in their governmental
cai-city only1 and all •al•• to the City1 providing,.however,
that no eel ercial, indu•trial or other banking in•titution,
organised or chartered by the State of Colorado, •hall be
con•idered a governmental in•titution ~Or the purpo•e of thia
ex....,tion.
(b) Sal•• to religiou•, charitable, and elee~
110•ynary in•titution•, in the conduct of their regular relig-
iou•, charitule, and ele9110•ynary function• and activitie•.
(c) Bothing herein contained •hall be deemed to
ex .. pt fra11 the tax levied by thi• 116.5-3, •ale• of building
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aaterial or 8Uppli•• to be uaed by a contractor for the
con•truction of an iaprcweaaent for any of the inatitution•
or -.genci•• enumerated in (a) or (b) above.
116.5-6 aurd•n of Proving sx .. ption -Di•putea.
'lh• burdenof proof that any retailer i• exmpt
f rm collecting a tax upon any good• eold and paying ••• to
the Director of Finance, or fran making return for the aame,
8hall be on the retailer under auch reaaonable requirmenta
of proof a• the Director of Finance may preaoribe. Should
a climpat• ari•• between any purchaaer and ••ller a• to whether
of not any retail •ale• i• ex•pt frcm taxation hereunder,
neverth•l•••, the ••ller •hall collect and the purchaaer
•hall pay auch taxi and the aeller ahall thereupon iaaue to
the purchaMr a receipt, or certificate, on form• preacribed
by the Director of Pinance, ahowing the nmne• of the aeller
and purcha-r, th• it .. a purchaaed, the date, price, amount
of tax paid, and a brief atat .. ent of the claim of exemption.
'fh• purc:haaer thereafter may apply to the Director of Pinance
for a refund of auch taxea, and it shall then be the duty
of the Director of Pinance to determine the question of
ex-ption.
116.5-7 unlawful to Adverti•• Abaorbtion of Tax.
It ahall be unlawful for any retailer to advertise,
to bold out or to atate to the public or to any conaumer,
directly or indirectly, that the tax or any part thereof
illpo•ed by 116.5-3 will be aaamaed or abaorbed by the retailer,
or that it will not be added to the aelling price of the pro-
perty aolcl1 or if added, that any part thereof will be re-
funded.
116.5-8 Licen•• for Retailer.
It •hall be unlawful for any peraon, partnerahip
or corporation to •DCJ99• in the buain••• of making retail •al••, a• the .... i• d•fined in 116.5-1, on and after the
effective date of thi• Chapter and Article, without firat
having obtained a licenae therefor, which licenae ahall·be
granted and iaaued by th• Director of Finance and •hall be
in force and effect until napended or revoked.
116.5-9 1fhen Licenae Bot a.quired.
llo licenae •hall be required for any person engaged
excluaively in th• buain••• of aelling cCJllDOditie• which are
ex .. pt frc11 taxation under thi• ordinance.
116.5-10 Itinerant Vendor•.
Any retailer who doe• not intend to be actively
eng-.ged in ••lling for a period greater than ~ee (3) con-
aecutive aonth• •hall, prior to obtaining •aid licenae, give
to th• Director 6f Pinance a caah or aurety bond in the
lllMNDt of twenty dollar• <•20.00) for the benefit of the
City, in auch fora a• may be approved by •aid Director of
Finance, which bond ahall be conditioned upon and aecurity
for the payment of the retail •al•• tax•• fue. Such retailer
•hall aake report• of the ..ount of tax•• collected and 8hall
pay th• •-to the City of Bnglewood, upon auch form• and
at auch tille• a• th• Director of Finance may require. A
f ailur• to •ak• •uch report or to pay any tax due at the times
apecif ied •hall cauae and illllaediate auapenaion of the license
i•aued and the forfeiture of the bond poated •
• •16.5-11 LicenM Applicati91.
'l'h• licen .. required by 116.5-8 •hall be granted
only upon written application which ahall •tat• the name
and addr••• of the peraon deairing auch licenae, the trade
n .. e, if any, of auch buain••• and it• location, including
th• atreet number thereof, and auch other fact• a• may be
reaaonably required by the Director of Pinance.
116.5-12 Separft• Buain••••• Licenaed.
In ca.. buaine•• i• tranaacted at two or more
Mparat• place• by one peraon, partnerahip or corporation,
a .. parate licenae for each place of buaine•• •hall be required.
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116.5-13 Pora of Licenae -Tranafer.
Bach licen-•hall be nimbered and •hall •how the
n ... , mailing addr•••, and place and character of buaine••
of t:Jae lie•-· and •hall be poated in a conapicuoua place
in th• place of buain••• for which it i• iaaued. Bo licen•e
aball be traaferred frca the party to whclD it i• i••ued.
11ben a lic•n•.. change• the location of the bu•ine•• for which
a licenH ha• been i•aued, he •hall forthwith notify the
Director of Pina• of auch change of location and provide
the location of the new place of buain••• and the new mailing ..sdr••• therefor.
116.5-14 Su•D!D•ion or Revocation of Licen•e.
'l'h• Director of Finance may, upon fifteen (15)
day• notice, and after full hearing, auapend or revoke the
licenH of any party found by him to have violated any provi•ion
of thi• aection, who•• deci•ion •hall be final.
116.5-15 Duty to Keep Book• and Record•.
It 8hall be the duty of every perlon, partner•hip
or corporation required by the provi•ion• of 16.5-8 to obtain
a •ale• tax licen•e, to keep and pre•erve •uitable record• of
all •al•• aad• by him, and auch other book• or account• a•
aay be neceaaary to determine the mount of tax for the col-
lection of which he i• liable hereunder. It •hall be the duty
of .,,.ry 8uch per80ll to keep and pre•erve for a period of
tbr.. (3) year• all invoice• of good• and merchandi•e pur-
chaaed for reaale, and all nch book•, invoice• and other
record• ahall be open for examination at any time by the
Director of Pinance or hi• duly authorized agent•.
116.5-16 Sal•• Tax Return.
(a) Bvery peraon, partner•hip or corporation
r~red to obtain a •ale• tax licen•e pur•uant to the provi•iona
of 116.5-8 •hall file a •ale• tax return, upon form• approved
by the Director of Finance, not l••• than once every thirty (30)
day• for the preceding calendar month: providing, however, that,
if the ~ting method• regularly elllployed by the licenaed
retailer in the tranaaction of hi• bu•ine••, or other conditions,
are auch that report• of •ale• made on a calendar month ba•i•
will iapo•• unnec•••ary hardahip, the Director of Pinance may,
upon requ••t of •aid retailer, accept report• at •uch inter-
val• a• will, in hi• opinion, better •uit the convenience
of the taxpayer, and will not jeopardize the collection of the
taxr and, provided further, that a retailer doing buain•••
ill two or more place• or location• may file one reutrn covering
all auc:h buain••• activitie• in the city.
(b) The return• •o filed •hall contain auch in-
formation a• may enable the Director of Pinance to accurately
detezaine the ..aunt of tax collected by the per•on, partner-
ahip or corporation filing the return, but, in all ca•••,
•hall contain the following informations
(1) The amount of gross taxable
•ale• made by the retailer during the period
for which the return i• filedr
(2) 'l'he total •ale• price of all
property returned by the purcha•er a• a re•ult
of a return of good• aold by the retailer, provided,
the original •ale wa• a taxable tranaactionr
(3) 'l'he total fair market value
of any property received by the retailer a• a
re•ult of an exchange of property, provided the
property ao received i• held by the retailer
to be aold or lea•ed to a u•er or consumer in the
regular cour•e of hi• bu•ine••:
(4) 'The total amount of retail
•ale• which are exanpt f rcm the tax imPQ•ed by
116.5-3 by reaaon of the provi•ion• of 116.5-4
and 116.5-5.
(5) 'l'he total amount of •ale•
-de on credit, the obligation for which i• not
•ecured by a conditional •ale• contract, chattel
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mortage or other aecurity inatrument entitling the retailer
to repo•H• the it• aold, which are found to be worthle••
and which ma• be deducted a• bad debt• on the retailer••
federal incaae tax return.
(c) 'fhe return •hall be accompanied by an amount
equal to the aal•• tax required to be collected by the re-
~ler but which, in no caae, •hall be le•• the amount actual-
ly collected or l••• than one per cent (l") of the figure
derived by aubatracting from the gro•• taxable aalea, a•
reflected on the return, the total aal•• deacribed in (b)
(2), (3), (4) and (5), above, a• reflected on the return.
In addition, the retailer may deduct from the total tax
due an llllOWlt equal to five per cent (5") of the •ale•
tax required to be collected, which may be retained by
the retailer a• a fee for col!ecting •aid tax.
(d) All other peraona, partnerahip• and corporations
ahall pay to the Director of Pinance the amount of any tax
due under the proviaion• of •16.5-3 not le•• than fif~een (15)
daya after the date that •aid tax become• due.
116.5-17 Tax on Storage, COn•umption and U•e.
'!here i• hereby levied, and there •hall be collected
fraa every peraon in the City, a tax upon the privilege of
•toring, uaing, or conawaing in thi• City any article• of
tangible per80nal property purcha•ed at retail from •ource•
outaide the corporate liait• of Bnglewood. Such tax •hall
be apyable to, and ahall be collected by, the Director
of Pinance in accordance with the followillCJ aebdules
(a) On atorage, or acqui•ition, charge• or co•t• r ... 190 to and including fl.18, a tax of one cent ($0.01).
(b) On atorage, or acquiaition, charge• or co•t•
frOll $1.19 to and including $2.18 a tax of two cents ($0.02).
(c) on all atorage, or acquiaition, charge• or
coat• in exc••• of f2.18, one cent tax llball be added for
each bracket of one hundred cent• additional charge• or co•t•.
116.5-18 It ... lx .. pt PrOlll U•e Taxea.
(a) 'fh• tax or exci•• levied by 116.5-18 hereof
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• hereby declared to be auppl-ntary to the tax levied by
16.5-3 hereof and, for thi• reaaon, the following tranaaction
ahall be ex-pt therefra111
(1) 'fh• atoracJ•, uH, or conaumption of any
tangible per80nal property the •ale of which i•
aubject to the tax levied by 116.5-3.
(2) 'l'h• •tora9e, uae, or conaumption of
any tangible per80Dal property purchaaed for
re..ie in thi• City, either in it• original form
or a• an illCJredient of a aaaf actured or compounded
product, in the r8C)Ular cour•• of a bu•ine••·
(3) 'l'he atorage, uae or conaumption of
motor fuel upon which there ha• accrued, or ha•
been paid, the motor fuel tax premcribed by the
COlorado Motor Puel Tax Lav of 1933, or any
.-.ndllent• thereto.
(4) 'fhe atorage,uae or conaumption of
tangible per80nal property which vaa acquired
at a time when the u•r or conaumer thereof
va• a non-reaident of the City of Bnglewood,
provided it• uae or conaumption i• for the
benefit of •aid u•er or con•umer1
(5) 'l'he •torage, u•e or conamnption of
tangible personal property of the united States
Govern11ent, or the State of Colorado, or its
inatitutiona, or it• poli~ical aubdivi•iona,
in their governmental capacitie• onlyJ or by
religioua, claaritable or eleemo•ynary •"4•4itt•i'd •n•
<ali.~Jcdnd~.~~r regular religiou• or
charitable function, providing, however, that no camercial,
induatrial or other banking in•titutiona, organized or
chartered by the State of Colorado, •hall be conaidered
a govermaental inatitution for the purpoae of thi• exemption.
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(6) 'lh• •toE11ge, u•• or con•umption of tang-
ible permonal property by a permon engaged in the
bu•in••• of .anufacturing, COlllpounding for •ale,
profit or uae, any article, aubatance or coamodity,
which tangible peraonal property enter• into the
proc•••ing of or beccm•• an ingredient or component
part of th• product or ••rvice which i• manufactared,
C011pOunded or furni•hed and the container, label
or th• furni•hed •hipping ca•• thereof.
(b) Bothing herein contained •hall be de•ed
to ex .. pt frcm th• tax levied by 116.5-17 on the atorage,
u-or con•uaption of any tangible per•onal property to be
u..S by a contractor for th• con•truction of an improvement
for any of the in•titution• or agencie• enumerated in (a)
(5) above.
116.5-19 Payaent of U•e Tax.
(a) All per80D•, partnerahip• and corporation•
Who are required to obtain a ••l•• tax licen•• pur•uant
to th• provi•ion• of 116.5-8 •hall include within the return
required to be filed, pur•uant to the provi•ion of 116.5-16,
nch information •• -Y be required by the Director of
Pinanc• •• aay enable hia accurately to compute the amount
of u•• tax due fraa •aid retailer for purcha••• made by
•uch retailer for which i• u•e tax i• due during the period
for which nch return i• filed.
(b) All other peraona, partn•r•hip• and corpora-
tion• •halltltAY to the Director of Finance the amount
of any tax due under the proviaion• of 116.5-17 not le••
than fifteen (15) day• after the date that aaid tax becomes
due.
(c) 'l'h• provi•ion• of (a) and (b) above ahall
be subject to th• proviaiona of 116.5-20 below.
116.5-20 PaYll!ftt apd eollection of Tax.
'l'h• following •pecial proviaion• •hall apply
to the pa111ent of any uae tax due on th• due, conaumption
or •torage of the following it .. ••
(a) llotor Vehicle• and Trfilera. Any person,
partnerahip, or corporation, Who •ha 1 purchaae any motor
vehicle, trailer or a.U.-trailer, whether new or used,
out•ide the City, with the intent to reqi•ter the •-e
at an addre•• inaide th.City, •hall ilmnediately,.and
prior to reqi•tering and obtaining licenae plate• therefor, ••ke a return •hawing •uch tranaaction to the Director
of Pinance and pay to him the u• tax applicable thereto
•• provided for in 116.5-19 hereof.
(b) auildi99 ftt•r!el•~d Supplit•· Any peraon,
partn•r•hip, or corporaton,o• not mantain a per-
manent place of bu•in••• within th• boundarie• of the City
of Bn9lewood, and who •hall build, con•truct or improve
any building, dwelling or other atructure or illprovanent
to realty what80ever, within the City, au•t, upon applica-
tion for a build!, perait pay •• a depo•it for payment of
the tax levied by 16.5-17 an mount equal to one per cent
(l") forty percent (4°") of the e•timated co•t of the
illprov-nt or one per cent (1•> of forty per cent of (40%)
of th• total contract price, if there i• a contract for the
building, conatruction or iaprov-ent1 provided, however,
that if th• eatiaated co•t of the improv .. ent or the total
contract price i• in exc••• of $50,000, tbe Director of
Pinance, in hi• di8Cretion and upon application to him,
-Y authorise a waiver of •aid depo•it and the payment of
.aid tax on a monthly, quarterly or other ba•i•, baaed
upon the actual purchaaea of material, aupplie• and equip-
ment forwhich auch tax may be due, aubject to auch rule•
and regulation• a• th• aaid Director of Finance may adopt.
In 'all ca•••, where the depoait required by the proviaion•
of thi• •ection i• -d•, it i• determined, at the time of
tbe caapletion of the building, dwelling or other atructure
or iaporv ... nt, from th• invoice• and atatement• reflecting
th• parcha••• therefor, that the depoait made a• herein
required, together with the actual payment• to the City of
Bnglwood •• a aal•• tax, i• in exce•• of the actual tax
due, the person •aking aaid depoait or paying aaid tax may
llak• application to the Director of Finance for refund
of any .-ount paid in exceaa of the actual taxes due, in
which event it shall be the duty of the peraon making auch
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application to furni•h all neceaaary bill• and invoice•
evidencing overpayment of tax and, if the aaid Director
of Pinance i• aatiafied that there ha• b .. n auch overpay-
lleftt, h• ahall refund auch overpayment to the taxpayer.
116.5-21 Bxamination of Return• -Refund• -
pellclenclea.
A• aoon •• practicmble after any aal•• or uae
tax return i• filed, the Director of Pinance ahall ••in•
it and, if it then appear• that the correct mount of tax
to be remitted ia greater or l••• than that ahown in the
return, the tax ahall be recaaputed.
If th• lllOUDt paid exceed• that which i• due,
th• ..-.. ahall :be nfuatea .m-··:eretite11 -1n•t any
aubaequ-t r..tttanc• from the •-• peraon.
If th• amount paid i• le•• than the amount due,
the difference together with intere•t thereon at the rate
of one penent (1") per month fran the time the reutrn wa•
due, ahall be paid by th• vendor within fift .. n (15) day•
after written notice and d..and to him fz:em the Director
of Pinance.
116.5-22 Penalty for Deficienci•• cauaed by
Di•r!9ard of Rul••·
If any part of the deficiency i• due to n99ligence
or intentional diareqard of authorised rule• and regulation•
with knowledge thereof, but without intent to defraud, there
ahall be added ten per cent (1°") of th• total maount of the
deficiencyr and in auch ca•• intereat •hall be collected at
a rate of one per cent (1") per llODth on the mount of the
deficiency frm the time the return wa• due, from the peraon
required to file the return, which intereat and addtion
ahall becm• due and payable within fifteen (15) days after
written notice and d811and by the Director of Pinance.
116.5-23 Rep•lty for Deficiency cauaed by Praud.
If any part of the deficiency i• due to fraud
with the intent to evade the tax, then there ahall be added
fifty per cent (5°") of the total amount of the deficiency,
and in auch caae the whole amount of the tax unpaid, includ-
ing the addition•, •hall be added frcm the date the return
waa due until paid.
116.5-24 Service Charge Por Check• Returned Due
To Inaufficient Punda.
If a .check ia returned unpaid, a proceaaing charge
ef Pive Dollar• ($5.00) will be added to any amount due
and owing •
• •16.5-25 Inveati9ation of Retailer'• Book•.
Por the purpoae of aacertaining the correctne••
of a return, e. for th• purpoae of determining the amount
of tax due frm any taxpayer, the Director of Pinance
.. y hold inveatigation• and hearing• concerning any matter•
covered by thi• aection, and .. Y •x•ine any relevant book•,
papera, record•, or ae110randa of any auch peraon, requiring
th• att•dance of auch taxpayer, or of any peraon having
knowledge of auch ••l••, and taking auch teatimony and proof
•• .. Y be neceaaary to properly aacertain any tax liability.
th• Director of Pinance •hall have power to adminiater oath•
to my peraon in the cour•• of auch inveatigation• or hearitiga.
116.5-26 Bearing•. •!lbpoen•• and •ita••• P•••·
All aubpoena• iaaued under the teza• of thi•
aection ••Y be ••rved by any per80n of full 89•· 'fhe fee•
of witn••••• for attendance and trial ahall be the amne
•• the f .. • of witn••••• befo•• the Diatrict Court, auch
f .. a to be paid when the witn••• i• excuaed fran further
att•dance. '8len th• witn••• i• aubpoenaed at the inatance
of the Director of Pinance, auch f .. a ahall paid in the
•-aanner •• other expen••• under the tema of thi• ordinance,
and when a witn••• i• aubpoenaed at the inatance of any
parto to any auch proceeding, the Director of Pinance
.. y require that the coat of ••rvice of the aubpoena and
the f .. of th• witn••• i• ~ned. In auch caae, the
Pirector of Pinance, in hi• deacreation, may reQUire
a depoait to cover the coat of auch aervice and witn•••
f .. a. A aubpoena iaaued •• aforeaaid •hall be aerved
in the ._ •anner •• a aubpoena iaaued out of court of
record.
116.5-27 Juda! CC!!p!la Attepdapqt.
Any judge of the Diatrict court of tht Bi9hteenth
Judicial Diatrict of the 8tatt of Colorado, tither in term
tiat or vacation, upon the application of tht Director of
Pinance, .. Y comptl the atttndanct of witntaata, the pro-
duction of book•, paptra, rte0rda and ••cranda, and the
'1ving of ttatillony before tht Dirtetor of Pinanct or any
of hi• duly authorised ac)tnta, by an attaclment ~•r
cont-pt, or othtrWiae, in the ••e manntr a• production
of tvidtnct .. Y be comptlltd before aaid court.
116.5-28 Salt• Tax Inforaation Confidential.
5
(a) Bxctpt in accordance with judicial order,
or aa othtrwiae htrtin provided, the City ahall not divulge
any information 9aintd frc11 any return filtd or a• a reault
of any inv1ati9ation or htarin9 held purauant tlo the pro-·
viaiona of thi• atetion.
(b) Rothin9 containtd in thi• aubaection •hall
bt conatrutd to prohibits
(1) 'l'he delivery to a ptraon, or to hi•
duly authoriatd r1prea1ntativ1r or a copy of
any rtturn filtd in conntetion with hi• tax.
(2) 'l'he publication of atatiatic• ao
claaaifitd aa to prtvtnt tht idtntification
of particular rtporta or rtturna and the itmna
thtrtof r
(3) 'the inaptetion by the City Attorney,
or any othtr legal reprtaentative of the City,
of the return or other information relating to
any taxpayer who may btceme involvtd in litiga-
tion with the City in which the aaid information
.. Y btccae material.
(c) Report• and rtturna ahall be preaerved for
three (3) ytara and, thereafttr until tht Director of Finance,
with the approval of the City llan99er, •hall order them
dtatroyed.
116.5-29 Batillated Tax•• and A••••mnent Thereof.
(a) If any ptraon neglect• or refuaea to make
a rtturn for, or paymtnt of any of the tax•• levied by
thi• Chapttr and Aritcle whtn the •-bte•• due, the
Dirtetor of Finance ahall, at aaae date aubaequent to
fiftetn (15) day• after the date for the making of auch
rtturn or tht paY111nt of auch taxea, give written notice
to tht ptraon rtaponaible for aakin9 aaid return-or
payiDCJ aaid tax•• of the lack of the f ilin9 of auch return
or paJlllllt of aaid taxea, which notice ahall notify the
taxpaytr, or othtr ptraon rtaponaible for tht return or
the tax, that tht •-muat bt paid within fifteen (15)
day• from the c1ate of the receipt of aaid notice.
(b) If the rtturn i• not filtd, or the taxea
art not paid, within fiftten (15) day• afttr rectipt of
aaid notice, tht Dirtetor of Finance ahall make an eatimate,
baatd upon auch information a• may bt availablt to him,
of tht mount of t-• dut for the ptriod or period• for
which taxpaytr i• dtlinquent and •hall add thtrtto a
penalty in an llllOUDt tqaal to ttn ptr ctnt (1°") of aaid
tatimattd tax, t091th1r with inttrtat on aaid tatiaated
tu at tht rate of one per c•t (1") ptr llOftth froa the a.. date thereof, and •hall a••••• aaid ..ount 99ainat
the dtlinquent taxpayer by 9ivin9 aaid taxpayer written
notice thereof, whcih notice •hall require the taxpayer
tithtr to pay the ..ount a•••••td by the Director of Finance
or to pttition hia for a corrtetion of aaid ••timate within
a ptriod of ten (10) day• thereafter. Any auch petition
for correction •hall be in writing and any fact• or fiCJQre•
in aupport thereof •hall be aubaaitttd upon the oath of
the taxpayer. The Director of Finance ahall conaider the
.. tttr• aublaitttd by the taxpayer and ahall .. kt a
dteiaion a• to the proptr ..ount of taxea, ptnalty and
int1r1at dut, which dtciaion ahall be final and binding.
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116.5-30 DnDfid Tax a Prior Lien.
(a) 'file tax•• iapoaed by 116.5-17 ahall conatitute
a f irat and prior lien upon any tangible peraonal property
which i• the aubject of any tranaaction upon which aaid
tax i• due, until the ••• i• paid.
(b) 'l'h• tax•• ilapoaed by 116.5-3 •hall be a
f irat and prior lien upon the CJOOd• and buain••• fixture• ownwct or uaed by any ~uleri,onqpi•ellhltf'htMillrOft•ien•
M e ll6ia li-16t;:i•m r-r' ·~ ~Hturn and make payment of the
tax•• collected, except the atock of good held for aale
in th• ordinary cour•• of buaineaa, un~il aaid taxea are
paid in full.
(c) 'fh• lien• created by (a) and (b) above
ahall be conatrued to be lien• and encumbrance• upon the
apec.,ic it ... of peraonal property therein enumerated,
ahall take precedence over all other liena, encumbrance•
or clailu of whataoever nature and •hall t-ediately
attach to auc:h it .. • without neceaaity of the filing of
any notice of lien thereof.
116.5-31 Sale of Stock or Quitting Buain•••·
(a) Any retailer who •hall aell out hi• buaine••
or atock of CJOOd• or who •hall quit buain•••, •hall be
required to prepare and file a aale• tax and uae tax re-
turn a• provided in thi• Chapter and Aritcle within ~ifteen
(15) day• aubaequent to the date of the completion of
aaid •ale, or the quitting of buain••• and the purchaaer
thereof, if any, ahall be required to withhold aufficient
of th• parchaae money to cover the allOUnt of aaid tax due
and unpaid, until auch time a• the •aid retailer •hall
produce a receipt from the Director of Pinance ahowing
that all auch tax•• have b-n paid and that no further
tax•• are due.
(b) If the purchaaer of a buain••• or •tock of
good• ahall fail to withhold the purchaH money a• above
provided, and the tax •hall be due and unpaid after the
fift .. n (15) day period allowed, 8Uch purchaaer •hall be
peraonally liable for the payment of the taxea unpaid by
the former owner and the lien• created by 116.5-30 (a)
and (b) •ball imllediately attach to th• peraonal property
80 pmclaaaed1 provided, however, that tbe retailer ao
.. 11ing or quitting buaine•• shall not be relieved in
any •anner of hi• liabllity for payment of any of aaid
tax•• due.
116.5-32 Bnfore .. ent of Tax•• and Poreclome·
of Llena.
(a) If any taxea, penalty or intereat iapoaed
by thi• ordinance and ahown due by return• filed by the
taxpayer, or a• ahown by aaaeaament duly made a• provided
hereia, are not paid within fifteen (15) day• after the
._. are due, the Director of Finance •hall iaaue a warrant
under hi• official ••al directed to any duly authorized
revenue collector, or to the aheriff of any county in
thi• atat• cc anding hi.a to levy upon, ••ize and aell
auff icient peraonal property of the tax debtor which i•
aubject to the lien• created by 116.5-30 found within
hi• county for th• paYMnt of the mount due, together
with intereat, penaltiea and coata.
(b) Siaultaneoualy with the iaauance of aaid
warrant, the Director of Pinance ahall iaaue a notice of
tax lien, aetting forth the n-•f the taxpayer, the
.. Cftlllt of the tax, penaltiea, intereat and coata, the
date of the accrual thereof, and that the City claia• a
fir•t and prior lien therefo on th• tangible personal pro-
perty of the taxpayer aubject to aaid lien•.
(c) Such notice •ball be on fonu prepared by
the Director of Pinance, ahall be verified by hia and •hall
be filed in the off ice of the Clerk and Recorder of any county
in thi• atate in,which th• taxpayer own• tangible peraonal
property aubject to aaid liena.
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(d) Upon the filing of •aid notice of lien, the
effective date of •aid lien •hall relate back to the date
of the fir•t taxm>le tran•action for which any tax i• due.
116.5-33 Refund• -Procedure.
(a) A refund •hall be made or credit allowed
for any tax paid under prote•t by any purcha•er or user
who haa, or claim• to have, an ex .. ption a• in this or-
dinance provided. Such refund •hall be llade by the Di-
rector of Pinance after c011pliance with the following
condition• precedents
(1) Application. Application• for ~•fund
auat be .. a. within ninety (90) day• after the
purchaae or u•• of the good• on which the exemp-
tion i• claiaed, and mu•t be wpported by the af-
fidavit of the purchaaer or u•er acc011panied by
the original paid invoice or •al•• receipt and
a certificate i••ued by the ••ller, together with
auch further information a• may be requeated by
the Director of Finance.
(2) Deci•ion•. Upon receipt of •uch applica-
tion and accoapanying information the Director
of Pinance •hall ex .. ine the •ame with all due
•peed and •hall give notice to the applicant
by an order in writing of hi• deci•ion thereon~
(3) Bearin3· An aggrieved applicant may,
within ten (lo) aya after auch deciaion i•
aailed to hia, petition the Director of Pinance
for a hearing on the claia in which ca•• the
Director of Pinance •hall, upon due notiee to
the applicant, hold a hearing upon •uch application, .
taking such information or evidence a• may be
•aterial, and 8hall, thereafter, render hi• final
deci•ion upon wch application, which deci•ion
8hall be final.
(b) Any peraon claiaing to have paid a tax for
the purchaae or uae of tangible peraonal property in exce••
of the rat•• eatm>li•hed by thi• ordinance, may apply for
a refund of •aid exc••• in the manner preacribed by (a)
(1), (2), and (3) m>ove.
116.5-34 Refund• Bot A••ignm>le.
The right of any peraon to a refund under this
ordinance •hall not be a••ignm>le, and application for
refund •uat be made by the •-peraon who purcha•ed or
uaed the good• and who paid the tax thereon, a• whown by
the invoice of the •ale thereof or other appropriate
document.
116.5-35 Botic•• Sent by Mail.
All notice• required to be given to the retailer
or vendor under the proviaion• of thi• ordinance •hall be
in writi ng, and if aailed poatpaid by certified or registered
•ail •retarn receipt r-.a••ted• to him at hi• la•t known
addr•••, 8hall be •ufficient for the purpose of this ordinance.
116.5-36 Licenae and Tax in Addition to All Other
Tax••·
'lb• licen•e and tax iapo•ed by thi• ordinance
8hall be in adcliilon to~all other licen••• and tax•• im-
poaed by law, except a• herein otherwiae provided.
116.5-37 Adminiatration of Ordintpc• by Director
of rinanc•·
'lhe adlllini•tration of all the proviaion• of thi•
ordinance i• hereby ve•ted in the Director of Pinance,
who •hall with the approval of the City Manager, preacribe
foraa and reaaon-1>1• rule• and regualtiona in conforaity
with thia ordinance for the making of return•, for the
aacertainaent, a••e• ... nt and collection of the tax••
iapoaed hereunder, and for the proper acllliniatration and
enforc-nt hereof, a copy of which foma ant rule• and
regulation• 8hall be made available to the public.
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• al6.S-38 Pureo•• of 'fax -Diatribtuion of Proceeds.
'l'he City Council hereby declare• that the purpose
of th• levy of th• tax•• iapoaed by thia ordinance ia for
th• raiaing of fund• for the payment of the expen••• of
operating tha City and for capital iaprov--ta1 and in
accordance with the•• purpoaea, all of the proceed• of
aaid tax ahall be placed in and became a part of a "Sales
'fax PUnd" of the City.
116.5-39 Statue of Lillitationa.
t'he tax•• for any period, t:oJ•th•r with interest
thereon and penalti•• with reapect thereto, iapo•ed by this
ordinance •hall not be a•••••ed, no ahall any notice of
lien be filed, or diatrating warrant be iaaued, or auit
for collection be int~imted, or any other action to collect
the •-be cc enced, more that thr.. (3) year• after the
date on which the tax wa• or i• payable. •or ahall any
lien continue after auch periid, except for taxea aaaeased
before the expiration of auch period,notiae of lien with
reapect to which ha• bHn filed prior to the expiration
of aach period: in which ca••• auch lien •hall continue
only for one (1) year after the filing of notice thereof.
In caae of a falae or fraudulent return with
intent ot evade tax, the tax, together with intereat and
penaltiea thereon, .. Y be a•••••ed or proa•eding• for the
collection of auch taxermay be begun at any time.
Before the expiration of auch period of
liaitation, the taxpayer and th• Director of Pinance may
119re• in writing to an ext•n•ion thereof, and the period
ao agreed on -Y be extended by aubaequent agre•ent in
writing.
116.5-40 Penaltie• for Violation.
(a) In addition to any other penalti•• provided
in thia Chapter and Article, or a• otherwiH provided by
law, the failure of any peraon to perform or do any act
required to be done by the proviaiona of thi• Chapter and
Article, or the performing or doing of any act herein
prohibited, ahall be de .... to be a violation of a nmnicipal
ordinance and, upon conviction thereof, •hall aubject such
violator to the penaltie• preacribed by Chapter 27 or the
Municipal Code of the City of Englewood and any •endments
thereto.
(b) It •hall be de .. ed a violation of thia Chapter
and Article for · any peraon, partnerahip or corporation to
willfully make, prepare or aubnit a tax reutrn, or other do-
cuaent, containing any falae atat .. ent, or to willfully
llak• a falae atat .. tn in any inviatigation or hearing, which
.. Y effect the tax liability of any peraon,partneraip or
corporaton.•
Section 2. Rep!al. All ordinance• or parts
of ordinance• In conflict with or incon•i•tent with the
proviaiona of this ordinance are hereby repealed, except
that thia repealahall not affect or prevent the proaecution
or puniahment of any peraon for any act done or cOlllllitted
in violation of any ordinance hereby repealed prior to the
effective date of thia ordinance.
Introduced, read in full and paaaed on f irat reading
by the City Council of the City of Bnglewood, Colorado at
it• regular ... ting on the 5th day of Pebruary, A.D., 1968,
and ordered publiahed in the Bnglewood Herald and Enterprise.
Paaaed on final reading by the City Council of the
City of Bngl.wood, Colorado thia 19th day of February, A.D.,
1968, and ordered publiahed in full in the Bnglewood Herald
and Bntarpri... ~~~
-"Mayor