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Home My WebLink About1965 Ordinance No. 011I I I Introduced aa a Bill by councilman Allen BY AU'l'llORI'l'Y ORDillAllCB llO. 11, &DIBS OF 1965 All ODIDllCB AllBMDillG CBRTAIB PROVISIOBS OP 116.5 OF '1'BB llUBICIPAL CODE OF THE Clft C. ~D (CQlllOllLY D10lnl AS TBB •SALBS AllD 088 'l'AX ORDillAllCB•) TO EXBMP'l' .......... nm RB'fAIL SALB, USS OR STORAGB OP rmD•fBD llAL'l' BBVBRAGBS, MALT, VINOUS Am l•lanou& LIQUORS AllD CIGARB'ft'BS, AllD '1'0 JIAU CBJlTAIB OHiBR CBABGBS THEREIN. • ft OllDADIBD BY TBB CI'l'Y COUllCIL OF '1'BB CI'l'Y OF mGLDOOD, COLORADO: !lt'f: 1. Section 16.5-11(12) of the Municipal Code of the City of Englewood, color , • hereby repealed. !e''PJ 2. Section 16.5-11 of the Municipal Cod• of the City of Enqlewood, color , ~ hereby ... nded by the addition of further aubaectiona thereto, to read aa followaa •(18) All aalea, uae or atora9e of cigarette•, except that the sale, UH or atoraqe of ci9ara, of pipe tobacco• and all other tobacco products, ·-._...t cigarette•, ahall not be exmapt. (19) 'fh• aale, uae, atorage or conauaption of fermented malt beverages, -lt, vinoua and apiritoua liquora.• :is.:;:.n 3. Section• 16.5-13(1), (2) and (3) of the Municipal Code of the City of Sng -d are hereby -nded aa followa1 •(l) On aal•• a110untin9 to 17¢ to and includin9 $1.17 a tax of one cent ($0.01). (2) On aal•• 8llOUnting to $1.18 to and including $2.16, a tax of two cent• (f0.02). (3) On all aalea in exceaa of $2.16, one cent tax ahall be added for each bracket of ninety-nine cent• of additional aelli~g price." ~tt;on 4. Section 16.5-16 of the Municipal Code of the City of Englewood, color o • hereby repealed and re-enacted to read aa follow•• •116.5-16 Special Acc:ountins Baaia for llelllittance. If the accountinq methods reqularly .-ployed by the vendor in the tranaactlon of hi• business, or other condition•, are auch that report• of aale made on a calendar month basis will tapoH unneceaaary hardahip, the city treaaurer aay, upon request of the vendor, .ccept report• at auch interval• aa will, in hi• opinion, bet~er suit the con- venience of the taxpayer, and will not jeopartiae the collection of the tax." Section 5. Section• 16-5.20 (1), (2) and (3) of the Municipal Code of the City of Bnql...ood, Colorado, are hereby .. ended to read aa followas •(1) On atora9e or acquiaition charge• or coat• frcm 17¢ to $1.17, both incluaive, a tax of one cent ($0.01). (2) On atoraqe or acquiaition char9ea or coat• frcm $1.18 to $2.16, in- cluaive, a tax of two cents ($0.02). (3) On all atoraqe or acquisition char9ea or coat• hiqher than $2.16, one cent ahall be added for each bracket of ninety-nine cent• of such higher char9ea or coata.• Section 6. Section 16.5-21(3 ) of the Municipal Code of the City of Englewood, Colorado, la hereby -nded to read aa followas •(3) Bvery peraon who ahall beccme aubject to the payment of an excise tax for the privileqe of atoring, uain9, or conauain9 within the City of Englewood any article• of tan9ible peraonal property purchaaed at retail from sources outaid• the city ahall pre11ptly file a return with the city treasurer and pay to hill the full maount of the tax due thereon, provided, however, that the city treaaurer aay, at the requeat of the taxpayer in thoae situations where return for each individual tranaaction would work an undue hardship upon the taxpayer, allow any auch taxpayer to file return• for one or more such trans- action• and to llake report• thereon at auch interval• aa will, in his opinion, better auit the convenience of the taxpayer and will not jeopardize the collec- tion of the tax. Any undue delay in makin9 aaid return and payment, or any effort to evade the payment of auch tax ahall aubject auch person to such penaltiea aa are provided for the violation of thia Municipal Code, in addition to auch other penaltiea a• are provided herein.• Section 7. Section 16.5-44 of the Municipal Code of the City of Englewood, Colorado, la hereby -•nded to read aa followa1 . *9 :•.A30 •116.5-44 Penalty for Late Piling and 19tic• lf£lax Lien. If any person neglect• or r•fU-• to iiake a return In payment o • tax•• levied by this aec:tion within th• tiae liait• ••t therefor, th• city treaaurer •hall make an ••tillate baaed upon auch infomation a• -y be available to him of the mount of the tax•• due for the period or period• for which auch taxpayer is delinquent. Such eatiaate ahall, after 15 day• aubaequent to the due date of the payment, became an a•••• ... nt and there ahall be a•••••ed, in addition thereto, a penalty equal to l°" of aaid eatiuted tax, toJ•ther with interest on auch delinquent taxe• at the rate of l" per 110nth from the date when due. -.ithin 5 day• aubaequent to the due date for th• payment of any taxes or the filing of any return• the city treaaurer ahall give to the delinquent taxpayer written notice of auch eatimated taxea, penalty and interest, which notice ahall be -rved upon the taxpayer, either peraonally or by registered or certified .. il. Such eatimate ahall thereupon becaae due and payable frcm the taxpayer to the city treaaurer, provided, however, within said fifteen (15) day period, auch delinquent taxpayer aay petition the city treasurer for a reviaion or llOdification of auch a•••• ... nt, and ahall within the fifteen (15) day period, furniah the city treaaurer the fact• and correct amount of auch tax••· Such petition ahall be in writiDCJ and the fact• and fiqures sub- llitted ahall be aubaitted either in writing or orally, and •hall be given under oath of aaid taxpayer. •1f any taxea, penalty or intereat impoaed by thia ordinance and shown due by return• filed by the taxpayer, or aa ahown by aaaeamnenta duly made aa provided herein, are not paid within 45 daya after the aame are due, the City Treaaurer ahall iaaue a warrant under hi• official aeal directed to any duly authorized revenue collector, or to the aheriff of any county in this atate, cCllllaftding hill to levy upon, aeize and ••11 aufficient of the real and peraonal property of the tax debtor found within hi• county for the payment of the amount due, together with intereat, penalti•• and coats, as now or hereafter provided by ordinance. •st.ultaneoualy with the iaauance of aaid warrant, the city treasurer shall iaaue a notice of tax lien, aetting forth the n ... of the taxpayer, the allOUllt of the tax, penaltiea, intereat and coata, th• date of the accrual thereof, and that the City claiaa a firat and prior lien therefor on the real and tangible peraonal property of the taxpayer, except aa to preexiating claims or lien• of a bona fide mortgagee, pledgee, judgment creditor, or purchaser wbo-right• ahall have attached prior to th• filing of the notice a• hereinafter provided on property of the taxpayer, other than th• gooda, •tock in trade, and buain••• fixture• of auch taxpayer. •such notice •hall be on form• prepared by th• City Treaaurer and •hall be verified by hia or hi• duly qualified agent and aay be filed in the off ice of the Clerk and Recorder of any county in thi• atate in which the taxpayer owns real or tangible peraonal pro.party, and th• filing of auch notice ahall create 8\ICh lien on auch property in that county and conatitute a notice thereof." Paaaed on Pirat Reading by the City Council of th• City of Bnglewood, Colorado, thi• 2lat day of June, 1965, and ordered publiahed in full in the Bnglewood Herald and Bnterpri•. Paaaed on Pinal Reading by the City Council of the City of Bnglewood, Colorado, thi• 6th day of July, A.D., 1965, and ordered publiahed in full in the Englewood Herald and Bnterpriae. Mayor Aft881'1 i§ ~ Clerk-'l'reaaurer 0~<££7_.J I, Ray Chaae, City Clerk-Treaaurer, City of Bnglewood, County of Arapahoe, State of COlorado, do hereby certify that the above and foregoing ordinance was intlKJduced, read, paaaed and ordered publiahed a• a bill in th• Bnglewood Herald and Enterprise at a regular ... ting of the City Council held on the 2l•t day of June, A.D., 1965, and that at leaat 7 day• thereafter the above publication a• a bill the above Ordinance waa approved, adopted and ordered publiahed in aaid legal newapaper by the City coancil at a regular ... ting held on the 6th day of July, A.D., 1965, as Ordinance llo. 11, Seri•• of 1965, of aaid City. A'l"l'B8'1' I C2f!J~ ~ty Clerk-Treasurer I 1'·1 ·· " I ·,