HomeMy WebLinkAbout1968 Ordinance No. 032I
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Introduced a• a Bill by Councilman Lay.
ORDDIAllCB llO. 32, SBRJ:BS OF 1968
All ORDDIAllCB AllBllDIJIG 1116.S-J(a), 16.5-10, 16.5-16(c),
16.5-17 and 16.5-20(b) OP 'l'BB MUllICIPAL CODB OP 'l'BB CITY OF BRGLB1IOOD
TO IllCUAIB TllB TAX LBVIBD BY am SBC'l'IOBS PROM on CDT (1¢) ON
BACH PULL J)O[J.AR OP BACH RBTAIL SALB OR ACQUISITIOB CHARGE TO 'l'MO
CBM!S (2¢) POR BACH PULL DOLLAR 'l'BBRBOP, BSTABLISBIBG A SCHEDULE
POR 'l'BB COLl·BCTIC8 OP SUCH TAXBS WBBRB '1'BB SALBS PRJ:CE OR ACQUISITION
CllARGB OP AllY TAXABLB ITBM IBCLUDBS A PRAC'l'IOllAL PART OP A PULL
DOLLAR, DBCRBASDG TllB VBRDOR'S PD PROM 5" TO 2 1/2" Mm INCREASING
ftlB I'fillBRAllT VBIDOR'S PD PROM $20.00 '1'0 $40.00.
BB IT ORDADBD BY TllB CITY COUJICIL OP 'l'BB CITY OP ENGLB1IOOD,
COLORADO, a• follow••
wO!J°tion l. 116.5-J(a) of the Municipal Code of the City
of Bngl.. la hereby •ended to read a• follow•s
•116.5-3 Sal•• Tax LevY (a) There i• hereby imposed upon
all aalea of ail It .. • apecified in 116.5~2 within the
boundari•• of the City of Bnglewood a tax in accordance
for the following achedule1
Allount of Sale
$.01 including $.18
$.19 including $.51
$.52 including $1.00
Tax -
no tax
1¢
2¢
On aal•• in •xc••• of $1.00, the tax ahall be 20 on
each full dollar of the aalea price, plua the tax shown
in the -1»ove achedule for the applicable fractional
part of a dollar of each auch sale• price."
..o!19fion 2. 116.5-10 of the Municipal Code of the City
of BncJl• • hereby ... nded to read aa followas
•ll!nJ-10 Itigerant Vendor•. Any retailer who does not
int to be actively engaged in aelling for a period
greater than three (3) conaecutive montha, •hall, prior
to obtaining aaid licenae, depoait with the Director of
Pinance a caah or aurety bond in the amount of Porty
Dollar• (f40.00) for the benefit of the City, in such form
a• -y be approved by the aaid Director of Finance, which
bond ahall be conditioned upon and aecurity for the
pa,..nt of the retail aal•• taxea due or to become due.
Such retailer• ahall make report• of the amount of taxes
collected, ahall pay the .... to the City of Englewood
upon auah fora• and at auch tiaea a• the Director of
Pinance -y require. A failure to make such report or to
pay any tax clue at the tiae apecified •hall cause an
i ediate auapenaion of the licenae and the forfeiture of
the bond poated.•
•f''I J. l16.5-16(c;) _of the Municipal Code of the City
of BIMJl9UO--• &~eby wnded to -read a• followas
•(c) !'he return •hall be accoaapanied by an amount equal
to the ••1•• tax required to be collected by the retailer
but which, in no caae, ahall be leas than the amount
actually collected, nor l••• than two per cent (2") of
the figure derived by aubtracting from the gross taxable
aalea, aa reflected on the return, the total sales
deacribed in (b) (2), (3), (4) and (5), above, as reflected
on the returnr provided, however, the retailer may
deduct f ra. the total tax due an amount equal to two and
one-half per cent (2 1/2") of the aale• tax required to
be collected, which may be retained by the retailer as
a f .. for collecting aaid tax."
Section 4. 116.5-17 of the Municipal Code of the City
of BnglewOOd la hereby •ended to read a• followss
•116.5-17 Tax on Storat£, Con•umytion and Use. There
i• hereby levied, and ere ahai be collected from
every peraon in the City, a tax upon the privilege of
atoring, uaing or conauming within the boundaries of
the City of Bnglewood, any article• of tangible personal
property purchaaed at retail from aourcea outside the
corporate liaita of the City of Bnglewood. Such tax
•hall be payable to, and ahall be collected by, the
Director of Finance in accordance with the following schedule:
On Storage or
Acquiaition Charge•
or coat
$.01 including $.18
$.19 including $.51
$.52 including $1.00
Tax -
no tax
10
2¢
On atorag• or acquiaition charge• or coata, in excess
of one dollar; the tax •hall be 20 on each full dollar
of auch atorage or acquiaition charge• or coat, plus the
tax ahown in the above achedule for the applicable
fractional part of a dollar of each auch charge• or cost."
Section 5. ll6.5-20(b) of the Municipal Code of the City
of Bngl...ood la hereby -ended to read a• followas
• (b) 8UJ.ldina llaterial• and SUPPli••. Any person, partner-
abip or corporation, V1iO ao •• not -intain a permanent
place of buain••• within the boundari•• of the City of
Bng18WOOCI, and who ahall build, conatruct or improve any
building, dwelling or other atructure or improvement to
realty whataoever within the City •hall, upon application
for a building permit pay a• a depoait for payment of the
tax levied by Sec. 16.5-17 an 8110unt equal to two per cent
(2") of forty per cmt (4°") of the eatimated coat of
the iaprov••nt or wo per cmt (2") of forty per cent (40%)
of the total contract price, if there i• a contract for the
building, aonatraction or iaprov-..tr provided, however,
~t if the ••tiaated coat of the improvement or the total
contract price i• in exc••• of $50,000, the Director of
Pinance, in hi• diacretion and upon application to him,
•ay authDDize a waiver of aaid depoait and the payment of
aaid tax on a 110nthly, quarterly, or other basis, baaed
u~ actual purcha•e• of material, aupplie• and equipnent
for .which auch tax may be due, aubject to such rules and
regulation• a• the aaid Director of Pinance may adopt.
In all ca••• where the depoait required by the provisions
of thi• aection i• made, if it i• determined, at the time
of the ccmpletion of the building, dwelling, or other
atructure or iaprov .. ent, from the invoice• and state-
••t• reflecting the purchaae therefor, that the deposit
•ad• a• herein required, together with the actual payments
to the City of Bnglewood a• a aalea tax, is in excess of
the actual tax due therefor, the peraon making said deposit
or paying aaid tax .. Y make application to the Director
of Pinance for refund of any amount paid in excess of
the actual tax•• due, in which event it •hall be the duty
of the peraon making auch application to furniah all
neceaaary bill• and invoice• evidencing over payment of
the tax, and, if the •aid Director of Pinance is aatisf ied
that there ha• been auch over payment, he shall refund
auch over payment to the taxpayer."
Introduced, read in full and paaaed on first reading on
the 16th day of September, 1968.
Publiahed a• a Bill for an Ordinance on the 19th day of
September, 1968.
Read by title and paaaed on final reading on the 27th
day of September, 1968.
Publiahed a• Ordinance Bo. 32, Series of 1968 on the
30th day of September, 1968.
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Attests
I, Stephen A. Lyon do hereby certify that the above and
foregoing is a true, accurate and complete copy of Ordinance No. 32,
Seri .. of 1968, published on the 30th day of September, 1968.
Attests