HomeMy WebLinkAbout1961 Ordinance No. 032"'---....
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Introduced aa a Bill b7 Council.an Brownewell
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BY AU'l'llORIR
ORDINANCE 110. 32, SBRIBS OJP 1961
()1 r,// All ORDI11A11CB 'l'O LEVY A CI'l'!' RBTAIL SALBS AllD USB 'l'AX VI'1'Rill '1'BB CI'l'Y 01' IDIOLBVOOD,
~ l-COLCIW>O.
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BB IT ORDAIDD BY '1'llB cm CCXJllCIL 01' '1'BB Cift 01' BlllLBVOOD, COLORADO:
Sea 1. llAllB OP TAX. Thia ordinance •7 be known and cited aa the Cift
Ul'AIL ID USE TAX ORDIIWICB.
Section 2. WORDS AID PHRASBS DKHIBD. Vben not olearlr otberwiae 1ncl1oated
br the oontixt, tbe following word• and pbraaea, aa UHd in thi• ord1nance, ahall
have the tollowing ..aninga:
2-1. '!be tem "peraon" include• &ft7 1ndividual, tim, co-partnerabip,
Joint adventure, corporation, estate or truat, or ~ group or cOllbination acting
aa a unit, and the plural aa well aa the aingUlar DUllber.
2-2. '!he tel'll "Cit7 Clerk" aball -n the Cit7 Clerk ot the Cit7 ot
Bnglnood. '1'be tem "Citr Treasurer" aball man tbe Cit7 'lreaaurer ot the Cit7 ot
Wnal•ood. '1'be tem "Citr Manager" •hall •an tbe c1t1 llanapr ot the c1t1 ot
Bnglnood.
2-3. The tem "aale" or "•le and purobaH" 1noludea 1natall•nt and
oredit •lea, and the exobange ot propertr, aa well aa the Ml• thereof tor llOMJ,
and eve17 aucb transaction, conditional or otherwiM, tor a conaideration conati-.
tuting a •le, and alao include• the aale or tumiabing ot electrical energ, gaa,
telephone, or telegraph aervicea taxable hereunder.
2-4. The tel'll "wholeaaler" mana a penon doing a regul.arl7 recognised
wbole•le or Jobbing buaineaa, and known to the trede aa aucb, and selling to re-
tail •rcbanta, Jobbera, d•lera, or other wbole•len, tor the purpose ot resale.
2-5. The tem "wboleaale aale" -..a a •le b;r whole•lera to retail
•rcbanta, Jobbers, d•lera, or other whole•l•n tor reaale (and doea not include
a aale b7 wboleaalen to uaera or cuet~n not tor re•le, and aucb •lea aball
be dewd retail •lea, and aubJect to tbe pronaiona of thi• ordinance).
2-6. '1'he tel'll "retailer" or "vendor" mana a peraon doing a retail
bsaineaa, known to tbe trade and public aa auob, and Mlling to the uaer or con-
11\mer, and not tor re•le.
2-7. A "retail aale" include• ~ •le ll&de within the Cit7 ot Bngle-
wood except a wboleaale •le.
2-8. The tem "Citr" •hall man the Citr ot Englewood.
2-9. 'l'be tem "taxpa7er" ahall •an &ft7 peraon obligated to account to
the C1t7 Treaaurer tor taxea collected or to be colleoted under the terma of th1a
ordinanoe.
2-10. 'l'be tem "tax" -.ia either tbe tax pa,able br the purchaser ot a
oc oditr or aervice •ubJect to tax or the aggregate wunt ot taxes due troa tbe
vendor ot auch ca oditiea or aervicea during tbe period tor which be ia required
to report hie collections, aa the text •7 require.
2-11. The tena "tangible penonal propertr" •ball man corporeal
peraonal propert7. '1'hi• aball not be conatruecl to ~ nawapapera aa legall7 de-
t1ned b7 the 1953 Colorado Revised Statutes, Seotion 109-1-2.
2-12. The tem "purchase price" •ana the price to the consumer excluain
ot ~ direct tax 111poaed b7 the tederal gove~nt or b7 tbe State ot Colorado or
b7 this ordinance; and, 1n the case ot all retail aalea involving the exchange ot
propert7, alao exclusive or the tair •l'ket value ot the propert1 exchanged at the
ti. and place ot the exchange; PROVIDBD, aucb exchanged propert7 1• to be aold
tbereatter 1n the uaual courae ot the re .. ller•a buas.neaa.
2-13. The tem "~•• taxable •l••" aball ~ the total aaount received
in w7, credits, propert7 (excluding tbe fair ....at value of exchanged pz-oeert7
which is to be aold thereatter in the uaual oourae ot the retailer'• buaine••J or
other consideration valued in moner tor the •l•• and purchaae• at retail within the
Cit7, and embraced within the proviaiona ot th1• ordinanoe.
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2-13 (1). PROVIDED, that the taxpa79r •1 take credit in hie report ot sroa• aalea tor an &llOUnt equal to the aale prio• ot propert1 retumed bJ the par-
olaaer when the tull aale prioe thereof 1• 1•tunded, either in oaah or bJ credit;
2-13 (2). And PROVIDBD, l'URi'BBR, that the tair •rket value ot &n7
•xoban&ed propert1 whioh 1• to be aold thereafter in the uaual oourae ot the N-
tailer •a bualneaa, if included in the tull prloe ot a nn article, ahall be excluded
tram tbe groaa aaleaJ
2-13 (3). And PROVIDED, PUMBBR, that taua paid on the aaount ot groaa
aalea which are repreaented br acoounta not aeoured bJ oondltlonal aale oontraot or
obattel 110rtpge and whioh are tound to be worthl••• and are aotuallr and properlr
obar&ed ott aa bad debt• tor the purpoM of the incam tax illpoaed br the lawa ot
tbe State ot Colorado, •1 be credited upon a aubMquent parmnt ot the tax herein
pro•lded; but lt anr auoh account• are thereafter oolleoted bJ the taxparer, a tax
aball be paid upon the UIOWlta ao oolleoted. SUoh credit ahall not be allowed with
reapeot to anr aooount or 1te• therein aria1ng troll the ule ot anr art1ole under a
ooaditloml •l• oontraot wherebr the aeller retain• title aa aeour1t1 tor all or
part ot the purcbaae prioe or troll the •le ot anr artlole wben the seller take• a
obattel llOl'tgage on the article to aeoure all or part ot the purchase prloe.
2-14. Sales to and purobaaea ot tangible personal propert1 bJ a person
engaged in the bualneaa ot .anufacturlng, COllPoundlng tor •le, profit Or uae, &Jl7
artlole, aubatanoe, or oc odlt1, wblcb tangible peraonal propert1 enters into the
prooeaalng ot or beoama an ingNdlent or 00111Ponent part ot the product whioh la
anutaotured, OOlllPlnded or 1\arniabed or the container, label, or the 1Urn1abed
abipping oaae thereof, aball be dewd to be tlboleule •lea and aball be d•wd
to be eD11Pt troll taxation under thla ordlnanoe.
2-15. Salee and purobaM• ot eleotrioitr, gaa, ooal, 1Uel oil or coke,
tor UH in prooeaaing, anutaoturing, 111n1ng, retlnlnl, irrlption, building oon-
atruotlon, telegraph, telephone and radio cc mloatlon, atreet and railroad trans-
portation aervioea and all 1nduatrlal uaea, and newaprlnt and printers• 1nk tor uae
br publiabers ot newapapera and o~rcial printen aball be d.Hmcl to be wbole•l•
.. l•• and ah&ll be ••lllPt troll taxation under the provlaiona ot thla ordinance.
2-16. Should a diapute arlae between the purcbaaer and seller aa to
wbether or not anr auoh aale 1• ••lllPt troll taxation hereunder, nevertheleaa, the
.. 11er aball collect and the purch&aer •ball par auob tazJ and the seller aball
thereupon iaaue to the purcbaaer a reoelpt, or oertlfloate, on tol'IU prescribed bJ
tbe Cltr 'rreaaurer, abowlng the namea ot the Mller and purcbaaer, the 1te• purobaaed,
the date, prloe, &llOUDt ot tax paid, and a brlet atate•nt ot the tlalm ot exe111Pt1on.
'fl'9 purcb&Mr thereafter •1 applJ to the Citr '!NaauNr tor a retund ot aucb taxes,
and it aball then be the dutJ ot the Citr 'l'Naaurer to deteraine the queation ot
W111Ption, aubJect to review bJ tbe court• aa hereilafter provided. It •ball be a
Ylolatlon ot till• ordinance tor anr Mller to tall to oolleot, or anr purcba•r to
tall to par a tax levied bJ thla ordlnanoe, and on Ml•• on wbloh exe111>tlon la dla-
pated.
2-17. When right to oontinuoua poa•••lon or uae ot &DJ article ot
tangible personal propert1 ia granted under a lea.. or oontraot and such transfer
of poaMaaion would be taxable under thia ordtmnoe 1t an outright sale were ade, ·
auob l•ae or contract shall be oonaidered the Ml• of nob article and the tax
aball be OQllPUted and paid as in the oaae ot an outrlgbt ule taxable hereunder.
2-18. A "tar. auction cloMout •l•" ••&na a regularl7 advertised and
oonduoted ule at public auction ot all the tatnsibl• peraoral propert1 ot a tal'ller
or rancher prevloualr uaed bJ bu in oar171ng an bl• taJWing or ranoblng operatlona.
Unleaa aaid tarmr or rancher ia •nw or attempting to alee tull and tinal dia-
poaition at the auction ot all propertJ uaed in bi• tal'lling or ranching operationa
and ia abandoning said operations on the preld.Ma whereon the1 were previoual1 con-
ducted, auoh aale ah&ll not be deemed a "tam auotlon oloaeout sale" within the
man1ng ot thla aub-aeot1on.
2-19. '!'he •l•• tax 1• illlpoaed on the tull purobaae prloe ot articles
aold atter anutaoture or atter having been a4e to order and includes the 1Ull pur-
ola .. prioe ot •teriala used and aerv1oe performed in oonneotlon therewith, ex-
oludlng, however, auob articles aa are otherwlae ••lllPted 1n thla ordinance. 'lbe
•l• prioe i• the groaa value ot all the •teriala, labor, service, and the profit
tbereon, included 1n the price charged to the uaer or oonaumr.
2-20. '1'he ule or 1Umlab1ng ot ateall or other heat shall be included
1n tbe term "•1•" or "•le and purobaae" under till• aeotion.
2-21. 'nae tem "D1atrlct" wherever uaed herein shall mean the "Pour-
Count;J .. tropol1tan C&pltal Illprovement Diatrlot."
Slotlon 3. LICBllSBS 1'0R RB'l'AIL sm.1.gs.
3-1. It aball be unlawtul tor &ft7 person to engage in the buaineaa ot
Mlllns at retail, aa the -1• defined in thi• ordinance, on and atter Janua17 1, 19'1, wltbout tirat baring obtained a license therefor, whioh license aball be
........ and 188\:ed Without tee b7 the CitJ 'l'reaaurer and aball be in force and
etteot until revoked.
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3-2. APPLICATICBI; COW1"Bft. Such lioenae aball be panted on17 upon
application stating the name and adctreaa of the peraon desiring auch license,
tba na.. of auch bua1neaa and the location, including the street mmber of auch
buaineaa and auch other tact• aa •7 be reaaonabl7 required b7 the Cit7 Treasurer •.
Section 4. BACH RB'l'AIL BS'fABLISIDIBft 'l'O BB LICBllSBD. In caae buaineaa ia
tNn•ctid at two or 110re separate places b7 one person, a aeparate license tor
.. oh place ot bua1neaa aball be required.
Section 5. 1'0lll 01' LICBISB: LICBISB Rmt-'l'IWISnRABLB. Bach license aball
be mlifiiJlid and aball abow the name, •il1ng addNaa, and place and character ot
bua1De•• ot the lioenaee and shall be posted 1n a oonapiououa place 1n the place
of buaine•• tor which it ia iaaued. Jfo license aball be tranaterable.
Section 6. SALB A'f RB'l'AIL WI'l'llCXJ'l' LICBISB. An7 person •nppd 1n the bua1neu
ot aeiillii at retail 1n the Cit7 without bavina HOUNd a lioenae therefor, except
aa apeo1ticall7 provided herein, •ball be guilt7 of a violation ot th1• ordinance
and 9ball be puniabed aooord1ngl7.
Section I· RBVOCATIOJI 01' LICBllSB Br Cift 'l'RBASURBR. 'l'he Cit7 Treasurer •7,
on a reaaOiiib e notice and after tull bear1ng, revoke th• license ot &ft7 person
found b7 the C1t7 'l'leaaurer to have violated &ft7 proviaion of thi• ordinance.
Section 8. APPBAL J'RCll CI'n 'l'RBASURBR'S ORmR. Arq t1nd1ng and order ot the
Cit7 ft•aurer revoking the 11oenae of &ft7 person aball be aub.jeot to review b7 the
D1atr1ot Court ot the Blgbteenth Judicial D1atriot of the State ot Colorado, upon
application ot tbe ~ieved part7. 'file procedure tor review •ball be 1n accord-
ance with Rule lo6 A (4) of the Colorado Rule• of Civil Procedure.
Seoti°jd. VllBll LICBllSB 91' RllQUIRBD. llo lioenae aball be required tor &ft7
peraon •Ill& exoluaivel7 1n the bua1neaa ot Hllinl cc oditiea which are eX9111Pt
,.__ taation under th1• ordinance.
Section 10. 'fAXAW.B I'l'lllS. an and after Jama&17 1, 1962, there ia bereb7
lev19d ana tliire aball be collected and paid a tu in tbe wunt stated 1n Section
13 bereot, aa tollowa:
10-1. an tbe purchase price paid or charpd upon all aalea and purobaaea
ot tanatble personal. propert7 at retail.
10-2. In the caae of retail aa1ea 1nvolv1-tbe exobanp ot propert7,
on tbe purohaH price paid or obarsect, 1ncludlns tbe lair •l'lcet value ot the
propert7 exohanpcl at the tlm and place of the exo..._, exolud1ng, however,
tram the oonaideration or purobaM price the fair •l'lret Y&lue of the excb&nged
propert7, provided auob exchanged propert7 i• to be aold tbereafter 1n the uaual
courae ot tbe retailer'• bu•lne••·
10-3. Upon telephone aervlcea tor all BnsJ.•ood local exchange service
reoeipta and upon telegraph aervicea tor all 1ntra-atate Mrvio• originating 1n
the Cit;,.
lo-•. Por pa and electric aervioe, tor ... and eleotrioit;r turniabed
and aold tor domat!o or o~ro!al consumption and not tor reaale.
10-5. Upon the UIO\lftt paid tor all -1• and cover charges, it &ft7,
turniahecl 1n &ft7 reataurant, eating houae, hotel, ctrua atore, club, reaort, or
other aucb place •'l 11b1ch .. ala or food are re1U1&rl7 aold to the public.
10-6. Por at.all or other h•t1ng Mrvloe 1\and.8bed and aold tor domatio
or c~ro!al uae.
Section 11. I'l'BllS BXDIP1' l'RCll 'fAXA'fICll. '11'9 aal•• of the following cl•••••
ot taiiil6ie pereonal propert7 are exe111>t troll taation under th1• ordinance:
11-1. Claaa 1 -llotor vehiolea,._1trailera, and Hld.-trailera
regiatered outaide ot the c1t1 ot Bnglewood.
CAVBA'f: 'ft'8 purobaae ot &ft7 110tor vehicle, trailer, or aelli.-trailer
outaide the J'our-Count7 .. bopolitan C&pltal Illprove•nt D1atr1ct b7 a resident
ot tbe Cit1 ot Bnglnood tor uae 1n Bnglewood aball be aubJeot to tax hereunder,
wbiob tax ahall be pa;rabl• to the Cit7 'freaaurer of Bnalewood prior to the time the
regiatration lioenae i• iaaued b;r the Count7 Clerk ot bapaboe Count7. It &ft7
reaiclent of t~• Cit;, of Bnglewood shall regiater hi• 110tor vehicle, trailer, or
-i-trailer 1n &ft7 other count7 than Arapahoe Count7, he •ball be guilt7 of a
violation of thi• ordinance and puniabed aa provided in Section 66 hereof.
11-2. Claaa 2 -JPara illple•nta.
11-3. Claaa 3 -Parts and aoceaaoriea tor articles 1n Claaaea 1 and 2
above.
11-4. Sal!ea under conditional aal•• contracts ll&de prior to the ettecti.-
date ot thla ordinance.
11-5. Salee ot tangible peraonal propel'tJ aball be ••llPted troa the
operation ot thia ordinance it both the tollowiq conditiona ex1.at: (1) 'nle aalea
are to thoM who are reaidenta ot or doing buaineaa 1n tbe State of Colorado out-
aide the CitJ of Bnglewood; and, (2) '!be al'ticlea purobaaed are to be delivered
to tbe purobaMr outaide the Cit7 of Bnglewood bJ ca on carrier or bJ the con-
~ce ot the Mller or b7 .. il.
11-6. S&lea of tuel uaed tor the operation of internal cOllbuation
eng1nea.
11-7. Sale• ot tangible peraonal propel'tJ ... 11 be ••llPted from tbe
operation of tb1a ordln&noe it all the following condition• ezlat: (J,) The aalea
are IBde to a ~haaer engaged 1n anutacturlng, pl'OCeaalng, aln1ng, conatruction,
or railroadi:=:.Ui:> the article• aold are to be uaed b7 the purchaser 1n the con-
duct of hi• cturlna, pl'OCeaa1ng, ll1nlng, conatruotion, or railroading bualne••
outaide the Cit7; (3) Delive17 of the article• aold i• to be made to the purohaaer
at a point outaide the Cit7 or to a carrier tor delive17 ot the article• to a pur-
obaMr at a point outaide the Cit7, or to the railroad, 1n caae the railroad ia tbe
.purob&Mr, or to a truck of the construction COllPUlJ in caM of a aale to a con-
atruction COlllP&llJ.
11-8. the aale ot drug• diapenaed 1n accordance with a preacription.
11-9. '1'be aale, uae, atoage or conaumption of rood and rood product•
wbioh are to be canauaed oft the pNlliae• of tbe vendor, unl••• prepared b7 the
wndor at the place ot ule tor ' 1diate oonaumption bJ the purchaser.
11-10. 'nle aale, uae, etoage or conaU111Ption of g~anutactured within
the D1atrict and aold directl1 bJ the anutacturer to a cc on carrier operatinla: 1n
interatate c~roe aa the ultimate conauaer thereof.
11-11. 'ftle aale or good• ll&DUr&ctured within th• D1atrict and aold b7
the anutacturer thereof d1rectl1 to the ult1mte conauaer, when deliverr ot auch
sood• ia made b7 cc on, contract or c~ro1&1 carrier, or b7 conve,ance of the
aeller or the burer to a point outside the boundari•• ot the D1atrict, tor uae
outaide tbe District.
11-12. All aalea and purcha••• ot cc oditi•• or aervicea, the aale of
which •• on June "· 1937, eubJect to a aale or exoiH tax under the lawa ot tll'9
Unlted State•, where auch federal aale or exoiH tax •11CNnta to •re than twlw-
and-one-halt per cent (l~) or the aale price under aaid lawa •
• 11-13. All aalea to the United satea OovermentJ to tbe ltate of
Colorado, it• department• or inatitutiona, and tbe political aubd1via1ona tbel'eot,
1n their sovenmental capacitiea onl1; and all aalea to tbe c1t1 and ani depanmnt
thereof'.
11-14. All aalea to religious, charitable, and ele1aoarm17 OOl'POl'&S&c.a,
~ the conduct of their regular religious, charitable, and ele1•oa,...-, ,..._., ..
UdtM'ldU.a.
11-15. All aalea which the Ci tr 1• pl'Ob1bited tram tax1DI under U.
Conatitution or lawe of the United States, or the State of Colorado, aball be --t
bereunder.
11-16. All aalea and purohaaea of neat cattle, abeep, lUlba, awlne and
soata; all aalea and puroh&H• ot .. rea and atallillDa tor bl'Hdlns purpoaea; and
all tam auction cloae-out aalea •ball be •UllPt from taxation hereunder.
11-17. All aalea and purchaaea of teed tor liveatook or poult17, all
aalea and purohaaea of aeeda, and all aalea and purobaaea of orchard treea aball be
•x.elllPt tram taxation hereunder.
S!HfifL12. RB'IAILBR RBSPOISIB1·• Pm PAllllll'l' 0. '!AX. Bveey retailer (alao
beN1Ji *vendor") ahall, irrespective ot proviaiona of Section 13, be liable
and reaponaible tor the par-nt of an &JIOUDt equivalent to one per cent (l") of all
aalea •de b7 h1a o~ CCI oditiea or aerv1cea specified 1n Section 10, and eball
beiaore the f"U"teenth (15th) da7 oia eaoh month ~ a raturn to the C1.t7 Treaaurer
iit Tlfiiiii iiiilti iitebviii iiiitiiriiiii m;;n;.at i1 ;r.: -.
to cover the vendor's expense ta the collection and rellittance ot said tax.
12-1. RitlUIUIJ COWl"BWl', l'CJRll• nc. SUob returna or tbe taxpa7er, or h1•
dul.7 autbor118d apnt, aball oonta1n 1uob 1ntorat1an and be ade 1n auch •nner
and upon auch torma aa the Cit7 'l'reaaurer •1 pN101'ibe and •id Cit:r 'l'reaaurer •1
extend the time ror llllk1ng return• and pa71na the tau• due under auch reasonable
rule• and regulations aa be •7 prescribe, but no auoh extenaion aball be ror a
peater period than ia provided 1n Section 16.
12-2. BIBllPTIORJ BURDBI OJI PROOJI. 'Dle burden of proof that &ft7 retailer
i• W11Pt from collecting a tax upon &IQ" good• aold and pa71ng aw to the Cit7
'fl'eaaurer, or from ak1ng aucb returns, aball be on tbe retailer or vendor under
81IOh reaaonable requ1re•nta ot proof aa the Cit1 'llaaaurer •1 prescribe.
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Sec t1on 13. RB'l'AILBRS TO CQI.T.BCT TAX.
13 ~1 ! 'lbere are bereb1 111poaed upon all •lea of co od1t1ea and
.. rvtcea apec1t1ed 1n Section 10, taxea 1n accordance with the following acbedule:
13-1 {l). en •lea amounting to 44-to and including $1.18, a tax ot
one cent ($0.01).
13-1 (2). On •lea amounting to $1.19 to and including $2.18, a tax ot
two cents (f0.02).
13-1 (3). And on all higher •lea, one cent ($0.01) aball be added in
each bracket tor ·one dollar ($1.00J ot additional aelling price.
13-2. Retailer• •ball add the tax 111poaed bereb7, or the avere.ae equ1va•
lent tbereof, to the •le price or charge, abowing aucb tax aa a separate and d1a-
t1not it•, and when added aucb tax ahall constitute a part ot aucb price or cb&rp
and •ball be a debt t'raa the conaumer or uaer to the retailer until paid and aball
be recoverable at law in the -manner aa other debt•J provided, however, tbe
retailer aball be entitled, aa collecting apnt ot the C1t;r, to appl7 and credit
the amount ot b1a collection against the one per cent (1-) rate to be paid b7 bill
under tbe prortaiona ot Section 12, rellitt~ &ft7 exoeaaive collection over •id
one per cent (1-), leaa the five per cent (5') collection expense allowance atore-·
•1d, to the Cit;r 'l'reaaurer in tbe retailer'• next 110nthl7 •lea tax return.
SIH!on 14. Cift 'l'RBASURBR 1fOIUIJLATBS RULBS. 'l'o provide uniform •tboda ot
adding tii, or tbe average equivalent tbereot, to the selling price, 1t abal~
be the dut7 ot the Cit7 'l'reaaurer, with the approval of the Cit;, llanager, to fo191-
late and promulgate, after bearing, appropriate Nlea and regulationa to ettectuate
tbe purpose of tb1a ordinance.
Se£t1f'd 15. UllLAWJUL TO ASS111E OR ABSCIUS BX. It aball be unlawful tor an:r N-
tailerovertiae or bold out or atate to tbe public or to an, cuatcaer, directl1
or 1nd1rectl7, that the tax or an;r part thereof 111poaed b;r thi• ordinance will be
aalNlled or abaorbed b7 the retailer, or tb&t 1t wlll not be added to the aell1ng
price of the propert7 aold, or, it added, that it or &ft7 part thereof' will be ·re-
tunded. An:r person violating an;r provision of thia ol'dinance aball be aubJect to
the penalties herein provided.
Jlct1.16. SPBCIAL ACCOUl'l'Illl BUIS .m Jmll'ftAlfCB 01' 'l'AX. If' the accounting
•th a ri arl7 e111>lo79d b;r the vendor in the tan•ction ot bia busineaa, or
other condit1ona, are such tbat report• ot •le lllde on a calendar month basis will
1llpoae unnece••l7 bardabip, the C1t7 'l'Naaurer •11 upon request ot the vendor,
accept report• at aucb interval• aa will, in bi• opinion, better au1t the conven-
ience of the taxpapr, and will not .jeopard1• the collection of the tax; provided,
ba•wer, tbe Cit;r Treasurer •7 b7 rule pel'llit a taxpa7er wboae montbl7 tax collected
ia le•• tban twnt;r dollars ($20.00) to make retuma and pa7 taxes at intervals not
.. ••ter tban three 110ntha.
sm1on 17. CCllSOLIDATIOll 01' RB'l'UIUIS. A retailer doin8 buaineaa in two or
llON pea or 1ocat1ona taxable hereunder •1 tile one return covering all aucb
lnaalne•• aot1v1t1e• in the Cit;,.
ft~ lifi· 'l'AX a. CRBDI'l' SALBS, B'IC. Whenever an article is sold under a
cond1• e contract wbereb7 the seller retaina title aa securit7 tor all or
part ot the purobaae price, or whenever tbe seller takes a chattel 110rtgage on the
article to secure all or part of the purob&ae price, the total tax baaed on the
total selling price •ball becom 1 1diatel1 due and parable. 'l'bia tax shall be
cbar&ed or collected b7 the seller. Ro refund or credit •ball be allowed to either
part;r to the transaction 1n caae ot repoaaeaaion.
Section 19. BICBSS COLLBCTICllSJ PAILURB TO -I'l' COLLBCTIOJIS. If' 8.D7 vendor
aball d\ii'liii &ft7 reporti.ns period, collect aa a tax an wunt in excess ot one per
cent f 1-) ot bl• total taxable •lea, be aball rellit to tbe Cit7 'l'reaaurer the tull
&llOUnt ot the tax herein i11PO•ted and also aucb exceaa. 'l'he retention b7 the re-
tailer or vendor ot &DJ exceaa ot tax collections over one pe•r cent (1-) ot the
total taxable sales ot aucb retailer or vendor, or the intentional .tailure to rellit
punotuall7 to the C1t7 'l'reaaurer the tull amount required to be rellitted b7 the
provlaiona ot this ordinance, la bereb;r declared to be a violation of' thia ordi-
nance.
SeefffQ 20. 'l'AX ON S'l'ORAOB, COllSUllPTiml, Alll> OU. 'l'here ia bereb7 levied and there~ be collected tro11 eve17 person in the C1t;r a tax or excise tor the
pr1v1lese ot atorina, uatng, or conaUlllna 1n taia Cit7 &ft7 articles ot tangible JMtr-
aoml propert1 purchased at retail troa aouroea outaide the corporate 11.aita ot
JSnalewood, aubaequent to the ettectlve date ot th1a ordinance. Such tax shall be
pa;rable to and •ball be collected b7 the Cit;r '1'11aaurer in accordance with the
tollowing acbedule:
20-1 (1). On storage or acqu1a1t1on cb&rpa or coats tro11 44t' to $1.18,
botb 1noluaive, a tax ot one cent ($0.01).
20-1 (2). On storage or acquisition cbarpa or coats troaa $1.19 to $2.18,
both inclual ve, a tax or two cents ( $0. 02) •
. 1.
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20-1 (3). On all storage or aoquiaition oharse• or ooata higl_ler than
$2.18, one cent cto.01) •ball be added tor each bracket ot one dollar ($1.00) ot
auch higher charaea or costa •
20-2. ITBllS BXBllP'l' J'R<ll TAX OR S'l'ORAOB, Cm&UllPTIOR AJO> USB. 'l'hia tax
or uoiae on the atorage, conaumption, and uae ot tansible peraonal propert1 ia
hereb1 declared to be aupple•nta17 to the CitJ tax on retail aalea aa provided in
thia ordinance and ahall not appl1:
20-2 (1). To the storage, uae, or oonaU11Ption ot &DJ tangible personal
propert1, the sale ot which 1• aubJect to th• Citr Retail Sal.ea Tax aa provided
herein.
20-2 (2). To the storage,, uae or oona\llll)tion ot &DJ tangilJle peraonal
propert7 purcbaaed tor resale in thia CitJ, either in ita or1s1n&l tol'll or aa an
1.ngredient ot a anutactured or COllPound•d product, in th• replar courae ot a
buaineaa.
20-2 (3). To the atoNge, uae or conaU11Ption ot 110tor 1\ael upon wbioh
there baa accrued or baa been paid the 110tor ru.1 tax preacr1Hd b7 the Colorado
llo~ .._1 'l'az I.aw or 1933.
w-1 (~). TO 1hl •~np, '"or 0-.1111 or ""1Dlt 111no111
property brought into thia City by a non-resident thereof tor hia own storage. uae
or conaumption w~1e temporari1y within thia Cit~. nor to the peraona1 property o~ a rea1.dent s.r aucb peraonal prope~tJ waa purob&Md prior to becOldn& a rea1dent or
t1111 c1t1. ·
20-2 (5). To the atoraae, uae or conaU111Pt1on or tana1ble personal
propert7 or the United State• Oove~nt, or the State or Colorado, or ita
inatitutiona, or ita political aubdiviaiona, 1n tbelr pvernmntal capacities onlJJ
or br reliaioua or charitable corporationa 1n tbe ooaduot ot their regular re-
11&1ou• or charitable tunct1ona.
20-2 (6). To the atorage, uae or oonaU11Ptlon or tanaible peraonal
propert1 bJ a person engaged in the buaineaa ot anut&oturina, OOllPound1n& tor
ale, profit or uae, &nJ article, aubatanoe or oia oditJ, wbloh tangible peraoml
propertJ entera into the prooeaaing ot or beo011ea an lnp'edient or component part
ot the product or aervice which ia anuftotured, oQlllPOUftded or tumiahed and the
container, label or the tumiahed ahiPPinl o&M tbereot.
20-2 (7). To the atoraae, u .. or conau11Ption or eleotricit7, coal, coke,
tuel oil or pa tor uae 1n prooeaas.na, •nutacturs.ns, 111ninS 1 ret1n1ng, irrigation,
telegrapb, telephone and radio cOlmlllioation, atreet and railroad tranaportation
ael'Yicea and all 1nduatr1&1 uaea, exoept that eleotrlolt1, aa•, coal, tuel oil or
coke uaed tor 11.Ptinl or apace heatift8 1n tbeM operationa ahall not be exempt.
20-2 (8). To th• atoraae and uae or ... t oattle, aheep, l.allba, awine
and aoata within thia CitJJ or to the atorap and UH wltb1n thia Cit1 ot •re•
and atalliona kept, held and uHd tor breediftS purpOMa onl7.
notion ff• PROVISIOllS RBLA'l'Ift '1'0 PA!mf8 AllD COLL.a'IIOX. 'nle following
pronaona a&a 1 appl1 to tbe pa,..nt and oolleotlon ot the tax on storage, oon-
81111Ption and u .. ot tanaible peraonal propert11
21-1. •OfCll VBllICLBS AJID 'IRAILBRS. An7 reaiclent person who aball pur-
obaae &DJ 110tor vehicle, trailer, or Hlli-trallel', tlbetber new or uMd, outside
the lfour-Count7 .. tropolitan Illprove•nt Diatrlot for UH within thia CitJ, aball
t 1d1&tel7, and prior to regiateztina and obta1nlns a lioenae therefor, ate a re-
turn abowina auoh tranaactlon to the Cit7 'l'laaaurer ot Bnalftood and thereupon pa7
to bill the u .. tax applicable thereto aa provided for in Section 20 hereof, and
failure to do ao ahall oonatitllM a violation of tbia ol'dinanoe. All 11<>tor vehicle•,
trailere, or .. m.-trallere, purobaHd outalcle the corporate 11111ta ot Englewood tor
uae 1n thia Cit7 alall be regiatered with the Countr Clerk and Recorder ot Arapahoe
Count1. Colorado, and &nJ peraon who aball repater ._ auoh motor vehicle,
trailer or ..m.-trailel' in ._ other oount1 1n tbl• atate or elaewhere ahall be
deemd 1n violation or thi• ordinance and ._ auob res1atration aball constitute
pria taoie evidence ot an atte11Pt to evade pa,..nt ot auoh tax.
21 ... e ~. llJILDDIJ llA'l'BRIALS AllD SUPPLID. Ari pereon who aball build, con-
atNot, or 1.llprove &DJ building, dwellift8 or other atruoture or improve•nt to
real.tr wbataoever within the Cit7 or Bnslnood, and wbo •ball purcbaae the neceasarr
l\lllber, tixturea, •teriala, or &Jl7 other auppl1•• needed therefor from an7 aource
outaid• the Pour-Count7 Metropolitan C&pital Illprow•nt District ahall keep and
preaerve all invoice• and atate•nta ahowift8 auoh puroba .. a and •ball, on or before
the tenth daJ ot •oh succeeding aonth tollowlng the atart ot auoh conatruction,
tile a return with the Cit1 Treasurer or Bnal•ood, to which he ahall attach auch
atatemnta and invoice• tor the lumber, rs.xturea, •teriala and other auppl1ea pur-
claaecl tbe•previoua aonth and ahall thereupon P97 to aaid Cit7 Treasurer the tull
•110UDt ot tbe uae tax due thereon tor the preoedlns llOfttb or llOlltha. Any failure to
preaerve auob atatemnta and 1nvoioea and to •Ice auoh return and par-nt ot this
tax aball be deemd a violation ot tbia ordinance, and &DJ peraon ao offending aball
be aubJeot to the penalties and puniahmnt provided herein. It aball be the dut1 ot
the Cit7 a&ilding Inspector and the oontraotora and aub-oontraotora who are hired to
oonatruct &DJ auoh illprove•nta to tumlah the CltJ 'l'reaaurel' auoh intol'lll.tion aa he
•1 require aa to &DJ purob&aea ot lumber, tixturea, •terl&la, and auppliea tor auch
'"' • : ~II& -.. . . --.. .
··~ --• • . • •••
111pro.-nta which were obtained troa aouroea outalde th• l'our-Count1 Metropolitan
C&pltal Illprove•nt D1atr1ct. The f\111 •mount of &117 UH tax due and not paid tor
lUllber, flxturea, •teriala, and auppll•• pul'ObaHd troa aucb outaide aourcea, to-
ptber wltb pe•ltl•• and intereat thereon aa heNln provided aball be and conati-
tute a lien upon tbe real propert7 benefited b7 auch lllprove•nt, and tbe Cit7
'flaaaurer ia bereb7 authorised to tile a notice of aucb lien with the Count1 Clerk
and Recorder of Arapahoe Count1.
21-3. Bve17 peraon who aball become aubJect to tbe pai-nt or an excise
tax tor the prlvil•se of atoring, uaing, or cona\llllna within tbe Cit1 ot Bnglewood
&ft7 article• of tanalble peraonal propert1 purob&Hd at retail troa aourcea out-
alde the JPour-Count7 .. tropolitan Capital Improvement Diatrict aball, unleaa a
d1tterent time be otberwiae apeciticall7 provided herein, promptl1 tile a return
wltb the Ci t7 'll aaaurer and IS7 to bill tbe f\111 amount of tb• tax due tbereonJ and
&ft7 undue d•lar, or effort to evac:le the pa,..nt of auch tax, ahall subject aucb
peraon to aucb penaltiea and punialment aa provided herein.
Slcif 22. COLLBCTIOR ARD RBl'UID OJ' DIIPU"&D 'IAX. Should a diapute ariae
between purobaaer and seller aa to whether or not &DJ aale or con-oct1t1 or ser-
vice ia eX911Pt fl'Gll taxation hereunder, nevertbeleaa, the Hller ahall collect and
tbe pul'Obaaer aball pa7 auch tax, and tbe Hll•r ab&ll thereupon iaaue to tbe pur-
cbaaer a receipt or certificate, on tor.a preacrlbed b7 the Cit7 Treasurer, ab .. ing
the name ot the Hller and purcbaaer, the itaa purob&Hd, the date, price, aaount
of tax paid, and a brief atate•nt of the claill ot •D11Ption. The purcbaaer •r
thereafter appl7 to the Cit7 Treaaurer tor a refund of auch taxea, and it •hall be
the dut7 of the Cit7 Treasurer to detel'lline tbe question of exemption, subject to
review b7 tbe courta, aa herein provided.
Section ff· RBl'IJllDSJ PROCBIXJRB. A retund ab&ll be ad• or credit allowed tor
tbe tax ao pa under diapute b7 &DJ purchaser who baa an •xe111>t1on aa 1n tb1a ordi-
•no• Ht out. Such rehnd aball be ade b7 the CitJ 'l'Naaurer after compliance
with tbe following cond1t1ona precedent:
23-1. APPLICATIOR. Applications tor refund mat be •de within n1net7
(90) da7a after the purcbaae of the goods on which th• exemption ia claiaed and
mat be aupported b7 the affidavit of tbe purobaaer, accompanied b7 tbe original
paid invoice or aalea receipt and a certificate iaaued b7 the seller, and be •de
upon aucb tor.a aa aball be prescribed and turniabed b7 the Cit)' Treasurer, wb1cb
tor.a aball contain aucb intol'lllltion aa aa1d Cit7 Treaaurer ah&ll prescribe.
23-2. AGBICY TO DITIATB RDUID. '!'he retund of receipta, either b7
reaaon of overpa1119nt, other error, return of depoaita, return of agenc1 ite .. ,
court order, or otberwiseJ including rerund.a to the Department of R1gbwa7a of tbe
State of Colorado of mnet1-tive per cent (~) of all aalea taxes received b7 the
Cit7 of BnsJ,ewood, on account of tbe purobaae of tanaibl• peraonal propert1 b7 &117
peraona, tina or corporation tumiabing work and •ter1ala under contract with tbe
~id Department of 111gbwa7a tor conatl'Uction or repair of &DJ portion ot a legall7
de•lsnatecl State h1ghwa1 located within the corporate 11111ta of tbe Cit1 ot Engle-
wood, provided that aucb tangible personal propert7 waa ao purcbaaed on and after
Jama17 1, 1962, and provided turtber, that auch tanalbl• peraonal propert1, b7
reaaon of aaid contract, baa become an integral part of auoh State bigh•7, and
provided further, that the claill tor aucb retund ia ade aa herein provided within
•1Sbteen (18) llODtha after purobaae of tbe .... b7 the uid contractor•· ahall ,be
1n1t1atecl b7 the agenc7 of the Cit7 of BnsJ,ewood thl'O\llh which the original receipt
waa handled. 'ftle bead of tbe agenc1 aball au, or cauH to be ade, a thol'O\llh
••·~•tion into tbe •rite of each aucb retund, ab&ll detel'lline whether it ia
Juatitied, and aball rec~nd ita approval or diaapproval.
23-3. DBCISIONS. Upon receipt of aucb application, tbe Cit1 Treaaurer
aball ea•1ne tbe .... with all due speed and ah&ll give notice to the applicant
b7 an order 1n writing of bi• decision thereon.
23-4. llBARDIJ. An aggrieved applicant •7, within ten (10) da7a after
auob deciaion i• •lled to hia, petition tbe Citr 'lreaaurer tor a hearing on tbe
olaill 1n the manner provided hereinafter.
Section 24. RDURDS llOT ASSIOllABI.B. '1'he risht of &DJ person to a retund
under tlilaC>r:dlnance •ball not be aaa1gnable, and application tor re1'uld muat be
ade b7 the .... peraon who purchased the good• and paid the tax thereon aa abown
in the invoice of the aale thereof.
Section R· PBIALft 1POR VIOLATDll RDUID PROVISIORS. ADJ applicant tor refund
under thi provaiona bereinabove, or &DJ other peraon who shall mite &DJ talae
atate•nt in connection with an application tor a retund of &DJ tax shall be de-d
gu1lt7 of a violation of tbia ordinance and puniahed aa hereinafter provided.
-on I.;. VIOLATIONS 01' RDUKD PROVISimlS TO 8 USBD AS EVIDENCE 01' JRA~ z»rr. It &DJ person be convicted under tbe proviaiona of Section 25,
auch conviction aball be prilla tacie evidence that all retunda received '1 auch
person during the current 7ear were obtained unlawf\1117, and the Cit1 Treasurer
ia bereb7 empowered and directed to bring appropriate action tor recove191 ot auch
rehnd. A brief •~17 ot tbe above •ntioned penalties •hall be printed on each
tom application tor retund.
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Section 27. llJRDBN OP PROOP. 'l'be burden of proof that aialea and comOJli:j;iea,
and aeriloea on which tax retunda are cla1aed, are ••111Pt troa taxation berewlder,
or where not at retail, ahall be on the one making auoh olaill under auch reasonable
require•nta ot proof aa the Cit1 Treasurer •1 preaoribe.
§eotion 28. SAI·IS TAX Dl'ClllATION TO BB C~DaTIAL.
28-1. Except in accordance with Judicial order or aa otherwise herein
provided, the Cit7 Treasurer, hia agents, clerk•, and 911Pl07eea ahall not divulge
&D7 1ntor-. tion gained troa &DJ re tum tiled under the proviaiona ot thia ordinanc.e.
28-2. 'l'be official• charged with the cuatod7 of auch returns aball not be
requ1Nd to produce &DJ of th•• or evidence of ~thina contained 1n them 1n &nJ
action or proceeding 1n &n1 court, except on bebalt ot the Cit1 Treasurer in an action
under the provisions of thia ordinance to which be i• a part7, or on behalf of &n1
part7 to an action or proceeding under the proviaiona of thi• ordinance or to puniab
a violator thereof wben the report ot tacta shown bJ auoh report ia d1rectl7 involved
1n auoh action or proceeding, in either of which event• the court •1 require the
production of, and •1 adldt 1n evidence, ao mob ot •id retuma, or ot the tacta
eb0tm tbereb7, aa are pertinent to the action or proceedina and no more.
28-3. Rothing contained in thi• aeotion •ball be construed to prohibit
the delive17 to a person, or hia dul7 authorised repNaentative, ot a cop7 ot &DJ
Nturn or report filed in connection with bi• tax, nor to prohibit the publication
ot atatiatica ao claaaitied aa to prevent the identification of particular report•
or returne and the ite .. thereof, nor to prohibit the inapeotion b1 the Cit7 Attorne1
of the Cit7, or &DJ other legal representative ot the Cit7, of the report or return
ot &n1 peraon who ahall bring action to aet aaide or review the tax baaed thereon,
or -1.nat whom an action or proceeding ia oontellplated or baa been instituted under
th1• ordinance.
28-4. Report• and retuma •ball be pNHrved tor three 7eara and there-
after until the Cit7 Treaaurer, with approval ot the Cit1 llanapr, orders them
d••trcwed.
Seo.,. IXJ'l'!' TO DBP BO<ltS AID RBCORDS. It 1ball be the dut1 ot eve17
person eor continuing in buaineaa in th• Cit1, tor the tran•ction ot which
a lioenae i• required hereunder, to keep and PNHrve auitable records ot all •lea
made b1 hia, and auch other book• or account• aa ma1 be neceaaari to determine the
•llOLlftt of tax tor the collection of which be i• liable hereunder. It ahall be the
dut7 of eve17 auch person to keep and preaerve tor a period of three 7ears all in-
voices of gooda and •rchandiae purchaaed tor re•le, and all auch booka, invoices,
and other records ahall be open tor examination at &n1 tille b7 the Cit7 Treasurer,
or b1a dul7 authorised agenta.
S!otion 3~. PBllALft POR WROllJl'ULLY DIVUIAIIlll SALIS TAX Illl'OlllATIOK. Arl7 Cit7
officer or 8llP 07ee, or an7 member ot the office ot, or ottioer, or empl07ee ot
tbe Cit7 Treaaurer who ahall divulge &DJ intor-.tion claaaitied herein aa cont1-
clent1&1, 1n &n1 manner, except in accordance with proper Judicial order, or aa
otberwiae provided b7 law, •hall be -ilt1 ot a violation hereof.
Section B· BIAllDIATIOJf OP RB'l'URllSJ UIUIDS, CRBDI'l'S, AID DBPICIDCIBS. Aa
aoon aa pre.ct cable after the retum ·ia tiled, the Cit1 Treaaurer ahall exa•jne it.
31-1. It it then appears that the correct &llOLlllt ot tax to be rellitted
i• greater or le•• than that ahown in the return, the tax aball be recOllJ)uted.
31-2. It the aaount paid exceed• that which i• due, the aceaa ahall be
refunded or credited against &DJ aubaequent reaittance troa tb• -person.
31-3. It the aaount paid ia l••• than the •11CNDt due, the difference,
topther with intereat thereon at tbe rate ot one-balt ot one per cent per llOllth
troa the time the retum •• due, •ball be paid bJ the vendor within ten da7a atter
written notice and de.and to him from the Cit7 Treaaurer.
Seo Heon I· PBIALft POR DDICIBllCIBS CAUSBD Br DISRIGARD OP RULBS. It &l1J
part of CLFicienc7 ia due to negl.ipnce or intentional disregard of autmorised
rulea and regulations with knowl'4ge thereof, but without intent to defraud, there
aball be added ten per cent (lOJ') of tbe total amount ot the det1c1enc1; and in
auch caae intereat ahall be collected at the rate of one per cent (1-) per month
on the &llOunt ot the deticienc1 troa the ti. the retum •• due, from the person
required to file the retum, which interest and addition aball become due and paJ&ble
within ten da7a after written notice and de.and b7 the Citr Treaaurer.
r.ct1on 3~ PBllALTIBS POR DDICIDCY CAUSBD Br l'RAUD. It &l1J part of the
deticeno7 la e to fraud with the intent to evade the tax, then there aball be
added t1tt7 per cent (50J') of the total &llOunt ot tbe deticienc7, and in auch caae
the whole •11CM.1nt ot the tax unpaid, includina the addition•, aball become due and
paJ&bl• ten da7a after written notice and de.and b1 the Cit1 Treasurer, and an
additional one per cent (l") per 11onth on aaid UIOUDt• ahall be added trcm date tbe
return •• due until paid.
••••
• -...ril · • .. lmii' •.• . . .
Section 3•. DIVBSTIOATION OJI' RB'l'AILBRS' BOOKS. l'or th• purpose ot aacer-
ta1n1ng tlii oorrectneaa ot a retum, or tor the JNl'POH ot deteN1n1ng the amount
ot tax due from &ft7 person, the Cit7 'l'reaaurer, or hi• dul7 authorized deputies,
•1 hold 1nveatigationa and hearing• oonoeming &ft1 attera covered b7 thia
ordinance, and •1 eaw1ne &DJ relevant booka, papera, reoorda, or •mranda ot
&ft1 auoh peraon and •1 require th• attendance of auoh peraon, or &DJ otticer or
9111Pl019e ot auch person, or of &ft7 peraon haviftS lmowleqe of auch •lea, and •1
... teattao07 and require proof tor hi• 1ntormtion. '!he Cit1 'l'Naaurer and hi•
du11 authorized deputiea ahall have power to aclwS.niater oath• to auch persona.
Section 35. llBARillJS, SUBPOBllAS, Alll> VI!'lllll I'm. All aubpoenaa iaaued
under tlii teru ot thia ordinance •1 be Mrved bJ ani peraon ot tull ap. The
teea ot witneaaea tor attendance and trial ahall be the .... aa the teea ot
witne••• before the D1atriot Court, auoh tHa to be paid when the witneaa ia ex-
cuaed troa tw-ther at tendanoe. When the witneaa 1• aubpoenud at the lnatance ot
the Cit1 Treaaurer, auoh teea aball be paid 1n the .... wanner aa other expenaea
under the teru of tbia ordinance, and when a wltne•• 1• aubpoe•ed at the lnatanoe
ot &ft1 part1 to &ft1 auch proceeding, the Clt1 'INaaurer •1 require that the coat
ot aervlce ot the aubpoe• and the tee of the wltneaa be bon. bJ the part1 at
whoae 1natance the witneaa ia aumlOMCl. In auch caM, tbe Cit1 Treaaurer, 1n hi•
diacretlon, wa7 require a depoalt to cover the coat ot auch aervice and witneaa
teea. A aubpoe• laaued aa *atore•id aball be ••rved 1n the .... wanner aa a
aubpoe• iaaued out ot a court ot record.
b&HrtP· JUDOB CCllPBLS A•1•tBIDAJICB. An7 .Judp of th• D1atr1ct Court ot
tile BC n Judicial D1atrict ·ot the State ot ColoNdo, either 1n term ti•
or •cation, upon the appllcatlon ot th• Cit1 'treaaurer, •1 COllP81 the attendance
ot witneaaea, the production ot booka, papera, Noorda, or •aoranda, and the
pving ot teat~ before the Cit7 'treaaurer or ~ ot hi• dul7 authorized
deputies, b7 an attachmnt tor contellpt, or otherwiM, 1n the .... wanner aa pro-
duction ot evidence .. , be c011P9lled betore aaid Court.
§!potion ~7. DBPOSITIONS. 'the Cit7 'treaaurer or &nr part7 1n an 1nveat1gation
or hearfiii 6iore the Cit1 'treasurer •1 cau• tbe depoaition ot witneaaea residing
within or without the State to be taken 1n the wanner preaoribed bJ law tor like
depoaitiona 1n civil actions 1n court• of thla State and to that end cowpel the
attendance of witneaaea and the production ot boob, papera, recorda, or ••oranda.
Sect10L38. UllPAID TAX A PRIOR LIBR. '!'be tu 111poMd b7 thla ordinance shall
be a tlrat and prior l .len upon the gooda and bua1neaa fixture• of or uaed bJ &11¥
retailer under l•ae, title-retaining contract, or other contract arre.nge•nt, ex-
cepting atock ot gooda aold or tor aale 1n the ord1•1'1 oourae of bua1neaa, and
aball take precedence on all aucb propert7 over other liena or cla1wa of whatso-
ever kind or nature.
Section 39. SALB OP BUSINBSS. ~ retailer who aball Hll out hi• bua1neaa
or atock of gOOcla or ahall quit bua1neaa aball be required to wake out a return
aa provided 1n thia article within ten da7a after the date he aold out hia bua1neaa
or •tock of gooda, or quit buaineaa, and bl• aucoeaaor 1n buaineaa ahall be required
to withhold auttlclent ot the purchase wone1 to cover the awount of aaid tax due and
unpaid until auch ti. aa the tol'll8r owner ahall produce a receipt from the Cit7
'lleaeurer showing that the taxea have been paid, or a certitlcate that no taxea are
due.
S!pctlon 40. PURCBASBS SUBJBC'1' '1'0 TAX LID. It the purobaaer of a buaineaa
or atock of goOda aball tail to withhold th• purobaH m1 aa above provided, and
the tax •ball be due and unpaid atter the ten-da7 period allowed, he, aa well aa
the vendor, ahall be personally liable tor the pa19nt ot the taxea unpaid b7 the
tol'll8r owner. Llkewiae, &nJone who takes &DJ atock ot soocta or buaineaa fixture•
ot or uaed by &ft7 retailer under leaae, title-reta1ntns contract, or other contract
•rranse•nt, b7 purchase, torecloaure •le, or otherwiae, take -subject to the
lien tor &ft1 dellnquent aalea taxes owed bJ auch retailer, and aball be liable tor
the p&J119nt ot all delinquent aalea taxes ot auch prior owner, not, however, ex-
ceeding the value of the propert1 ao taken or acquired.
Section 41. STATUS OP UlfPAID TAX IN BABRUP'tCY Alll> RBCBIVBRSllIP. Whenever
the bualiiiaa or propert7 ot &ft7 taxpa7er subject to tbia ordinance aball be placed
1n a reoelverabip, bankrupto7, or aaa~nt tor th• benefit ot creditors, or
aeisecl under diatra1nt tor propert1 taxea, all taxea, pe•ltiea, and 1ntereat 1a-
poaed b7 thia ordinance and tor which aaid retailer i• 1n &ft1 •1 liable under the
tel'll8 ot thla ordinance aball be a prior and preferred lien -1n•t all the
propert1 ot •it! taxpa1er, except aa to pre-ex1attns cla1M or liena ot a bona tide
aor~, pledsee, dvd-nt creditor, or purobaMr wboM rlsht• aball have
attached prior to the tiling ot the notice aa heretiatter provided on the propert1
ot the taxpa79r, other than the gooda, atock 1n trade, and buatneaa fixture• ot
auob taxpa19r, and no aheritt, receiver, aaatgnee, or other otticer ahall aell the
propert7 ot &ft7 person subject to thi• ordinance under prooeaa or order ot &ft1
court, without first ascertaining trow the Clt7 'l'Naaurer the awount ot &ft7 taxea
due and pa,able under tbia ordinance, and lt there be &ft1 auch taxea due, owing
and unpaid, it aball be the dut1 of auch officer to tirat pa7 the aaount ot aald
taxea out of the proceeds ot auch •le before aklnS p&789Jlt ot &DJ wone7a to &ft7
Jud..-nt creditor or other clatanta ot wbataoever k1n4 or •ture, except the coata
ot the proceeding• and other pre-ex1at~ clailla or liena aa above provided. ror -
tbe DUl'DDH of thia ordiiance the tera "taxpa7er" aball include "retailer".
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Section 42. '!'RUST STA'lVS OP TAX IN POSSBSSICll OP RB'l'AILBR. All awu ot aone;y
paid 61 the purchaser to the retailer aa taxea illpoaed b7 thi• ordinance aball be
and re•in public 110ney. the property ot the Cit1. in the band• ot aucb retailer.
and be aball hold the .... in truat tor the aole u .. and benefit ot the City until
paid to the City Treaaurer aa herein provided, and tor failure ao to pa;y to the
Cit1 Treasurer. aucb retailer aball be puniabed tor a violation hereot. -on 43. RDUSAL TO llAJtB RB'l'URll; BftillATB OP TADS; PBIALT!; lfOTICB; ASSBSC rr.
43-1. U ~ person neglects or retuaea to .-ke a retum 1n pa;yment ot
tbe taxea aa required b;y thia ordinance. the Cit;y Treasurer aball aake an eatillate.
baaed upon auch 1ntol'll&tion aa aa1 be available, ot the aaount ot the taxea due tor
the period or period• tor which the taxpa7er i• delinquent; and upon the baais ot
aucb eatiated uaount, compute and asaesa in addition thereto a penalty equal to ten
per cent (l()JS) tbereot, together with intereat on aucb delinquent taxea at the rate
ot one per cent (1•> per aonth tro11 the date when due.
43-2. Prcmptl;y thereatter the Cit;y Treaeurer aball give to the delinquent
taxpa79r written notice ot such estiated taxea, penalt1 and interest, which notice
mat be .. rvec1 peraonall1 or b;y registered or certified •il.
43-3. Such eatiaate aball thereupon becOlllt an aaaeaa .. nt, and aucb aaaeaa-
mnt ahall be t1nal and due and pa;yable tro11 the taxp&7er to the City Treasurer ten
(10) da7a tram the date ot service ot the notice or the date otr.•iling by registered
or certified •il; provided, however, that within •id ten-da;y period, aucb delinquent
taxpa7er •1 petition the City Treasurer tor a revision or aoditication ot aucb
aaM•-nt, and aball, within auch ten-day period, tumiab the City Treasurer the
tacta and correct tigurea showing the correct aaount ot aucb taxea.
43~4. Such petition aball be in writina and the tacta and tigurea aub-mtted abal.1 be aubldtted either s.n writ1.ng or ora117. and aba11 be given under oatb
ot -S.d t;agpa"r.
43-5. Thereupon the C~ty Treasurer ahall modify aucb aaaeaament :1n accord-
ance tdth the tact• aub..S.tted. wMch t'&cta he de•-correct. Such ••••••-nt llba11
be oonaicleNd the t1nal order ot the Cit7 T11aaurer, and •1 be reviewed under
Rule 106 (a) (4) ot the Colorado Rulea ot Civil ProcedUN aa provided 1n thia ordi-
nance; provided, that the taxpa;yer givea written notice to the Cit1 Treasurer ot
auob intention witbin tive daya atter receipt ot the t1nal order ot aaaeaa-nt.
S!ction 44. llO'l'ICB OJI' TAX LID.
44-1. It any taxea. penalt1 or interest illpoaed by thia ordinance and
ahown due b7 returna tiled by the taxpa7er, or aa abown b7 assess .. nts duly •de aa
provided herein, are not paid within five da7a after the -are due, the Cit1
'lreasurer shall iaaue a notice, setting torth the name ot the taxpayer, the aaount
ot the tax. penalties and interest. the date ot th• accrual tbereot, and that the
Cit1 cla111a a tirat and prior lien theretor on the real and tangible personal
propert1 ot the taxpa7er, except aa to pre-exi•tina clailla or liens ot a bona tide •rtppe, pledgee, Judpent creditor, or purohaaer wboae rights aball have
attached prior to the tiling ot the notice aa heres.natter provided on propert;y ot
aucb tama1er.
44-2. Such notice shall be on terma prepared bJ the City Treasurer and
aball be veritied b7 hill or hie dul1 qualitied deputy, or anr dul1 qualified agent
ot the c1t1 Tleaeurer, whoae duties are the collection ot such tax, and •1 be tiled
1n tbe office ot the Clerk and Recorder ot ~ count1 1n this state in which the
taxpa7er owna real or tangible personal property, and the tiling ot such notice
ahall create such lien on auch property in that county and constitute a notice
tbereor.
44-3. After •id notice baa been tiled, or concurrentl1 therewith, or at anr time when taxea due are unpaid, whether aucb notice be tiled or not, the Cit1
~•••urer 11&1 iaaue a warrant under hie ottic1&1 ... 1 directed to anr dul7 author-
ised revenue collector, or to the aheritt ot anr count1 1n this state, C()IF snding
bill to le91 upon, Mize and aell autticient ot the real and personal property ot
tbe tax debtor tound within hie county tor the pa,_nt ot the uaount due. together
w1tb interest, penalties and coata, aa now or bereatter provided b7 ordinance, aub-
Ject to valid pre-existing clailla or liena aa above provided.
S!otiff, 4i. SATISPACTIOlf OJP LIBlf Br LBVY, ur.w, Alll> OAIUIISlllDT. SUch
revenue co ec or or the aberitt ahall tortbwith l•YJ upon autticient ot the propert1
ot tbe taxpa79r, or anr property used b7 such taxp&7er in conducting hie retail
buaineaa, and •id propert1 ao levied upon aball be aold 1n all respects, with like
ettect and in the aame armer aa ia prescribed by law 1n respect to execution• apinat
property upon Juct-nt ot a court ot record, and the remdiea ot gamiatmenta shall
appl7. 'ftle aheritt aball be entitled to auch tee• in executing auch warrant aa are
allowed by law tor a1111lar aervicea.
§ection 46. RBLBASB OJP LID. ADJ lien tor taxes aa shown on the record• ot
the count1 cierka and recorders aa herein provided aball, upon the pa19nt ot all
taxes, penalties and interest covered thereby, be released b7 the City Treasurer in
the .... manner aa aortgagea or Judgments are relMaed.
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S!otion 47. RBCOVBRY OP URPAID TAX BY AC'l'IOll AT LAV.
47-1. '!be Cit7 Treasurer •1 alao treat &nJ auoh taxea, penalties or
interest due and unpaid aa a debt due the Cit7 troa the vendor retailer.
47-2. In oaae ot tailure to pa7 the taxea, or &nJ portion thereot,
or &nJ penalt7 or interest thereon, when due, the Cit7 'l'reaaurer •1 recover at
law tbe •mcNnt ot aucb taxea, penalties and intereat in &nJ Justice, count7 or
d1atr1ct court ot the count7 wherein the taxpa7er reaide• or ha• hi• principal
place ot bua1neaa having Juriadiction ot the amount• sought to be collected.
47-3. '!'he return ot the taxpa7er or tbe •••••-nt •de b7 the Cit7
'l'reaaurer, aa herein provided, •hall be prim tacie proot ot the amount due.
47-4. Such aotiona •1 be actiona in attachllenta, and writ• ot attach-
•nt •1 be iaaued to the conatable or aheritt, aa the oaae •1 be, and in &nJ
auch proceeding no bond •ball be required ot the Cit7 TN&aurer, nor ahall a117
conatable or aheritt require ot the Cit7 'l'reaaurer an 1ndemn1t)'ing bond tor
executing the writ ot attachment, or writ ot execution upon &nJ Jud-nt entered
in auoh proceeding•; and the Cit7 'l'reaaurer •1 proaecute appeal• or writ• ot
error in aucb caaea without the neceaaity ot providina bond therefor.
47-5. It aball be the dut7 ot the Cit7 Attome1 ot the Cit7, when re-
queated b7 the Cit7 'l'reaaurer, to c~nce action tor the recoveey ot tau• due
under th1• ordinance, and thia remed)' aball be in addition to all other existing
Nmdiea, or rwdiea provided 1n thia ordinance.
!fftion 48. Cift A PARft TO 'l'I'l'LB AC'l'IOllS 1'0lt DftWDIA'l'IOll OP LIBN. In ~ a~on affecting the title to real estate or the ownership or right• to
poaHaaion ot personal propert7, tbe Cit7 •1 be ade a part7 detendant tor tbe
purpose ot obtaining a Jud..-nt or determination ot it• lien upon the property
involved therein.
M!i5' 49. CIT! 'l'RBASURBR MAY VAIVB PBllAL'l'!. '!'he Cit7 Treaaurer ia bereb7
author o •ive, tor good cauae ahown, &ft7 penalt7 aaaeaaed aa in thi• ordi-
nance provided; and &nJ interest 111poaed 1n exoeaa ot •ix per cent (6-) per annua
aball be deemed a penalt7.
§eotion 50. PB'l'I'l'IORS Bl AOORIBVBD TAXPAYBRS '!O 8B'f BIARilllS. It &nJ person
bavingMde a return and paid t;ba tax provided tor in th1• ordinance teela
agrieved b7 the aaaea-nt •de upon hia by the Cit7 TN&aurer, he •1 appl7 to
the Cit7 'lreaaurer b7 petition in writing within ten (10) da7a atter the notice
i• •iled to h1a, tor a hearing and a correction ot the aaount ot the tax ao
aaaeaaed, 1n which petition be •hall aet torth the reaaona wh)' auch bearing should
be granted, and the aaount b7 which auch ta.~ ahould be reduced. 'l'he Cit7
'l'l•aurer •ball noti1) the petitioner in writing ot the time and place tixed b7
b1a tor aucb bearing. Uter such bearing, the Cit7 'l'Naaurer shall •ke aucb
order in the •tter aa ia Juat and lawhl ar.ct aball 1\lmiah a cop7 ot such order
to the petitioner.
"Bftr ~l. DBCISimfS OJI' CIT! 'l'RBASURBRJ llO'IICBJ vm 1PillAL. Every decision ot tbeF•aurer aball be in writing, and notice tbereot •ball be •iled to
tba vendor witbin ten (10) da7a, and all aucb decia1ona aball becme tinal upon
tbe expiration ot th1rt7 (30) da7a atter notice ot aucb deciaion ahall have been
•iled to the vendor, unleaa proceeding• are bepn •ith1n aaid time tor review
tbereot, aa herein provided.
s.eion 52. REVIBW OJI Cift 'l'RBABURBR'S DBCISimr. Should the applicant tor
retund aggrieved at the tinal decision ot the C1t7 'l'reaaurer, he .. 1 proceed to
bave -reviewed b7 the court• in the manner provided tor review ot other
deciaiona ot the Cit7 Treasurer hereunder, auch review to be in the District Court
ot the Btgbteenth Judicial District ot the State ot Colorado.
52-1. Duties ot the City 'l'reaaurer herein provided .. , be performed by
&ft7 qualified deputy.
S!&fi~ 5~. RBVIllf BORD nLBD VI'l'll cm 'l'RBASURBR. Betore •king application
to tbearlc Court under Rule lo6 (a) (4) ot the Colorado Rulea ot Ciwil Pro-
cedure, the part1 making auch application aball tile with the Cit7 Treaaurer a bond
1n twice the UIOunt ot the taxea, interest and other cbargea audited and atated 1n
the determdnation and decision ot the City Treasurer, with auret7 aa ia now provided
1n other caaea ot appeal, or at hia option •1 deposit lawtul aone7 ot the United
State• 1n the -manner aa herein provided.
Section 54. RBVIBV Df DIS'l'RIC'l' COURT.
54-1. 'l'he District Court ot the B1ghteenth Judicial Diatrict ot the
State ot Colorado abl.11 have original Jurisdiction 1n proceeding• to review all
queationa or law and tact detel'llined b7 the Cit7 Treasurer in ada1niatering the
prortaiona ot this ordinance b7 writ under Rule 106 (a) (4) ot the Colorado Rule•
ot Civil Procedure.
54-2. Such writ• •hall be iaaued b7 the Clerk ot the Court upon a
verified petition ot the taxpa7er, tiled within twent1 (20) da7a atter notice ot
the decision ot the Cit7 Treasurer in &nJ auch •tter.
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54-3. '1'he writ aball be served within five (5) da7a after it• issuance
and aball be returnable at such ti.. aa the Court •1 determine, not leas than
ten (10) da7a nor 11e>re than twent1 (20) da7a after the date when the writ ••
iaaued. '1'he Cit1 Treasurer •ball forthwith certify the record ot hi• proceeding•
to •id Court.
54-4. 1'tw procedure thereunder aball be 1n contond t7 with the Rule• ot
Civil Procedure ot the State ot Colorado.
Section 5~. RBVIBW OP DISTRICT C<mrr D8CI8ICll8 Br SUPRm COUlft'. 'l'he deciaion
ot the Dlatrlc Court •1 be reviewed 1n the SUpzw Court upon writ ot error b7 U7
part7 • .
Jction H· •O!ICBS TO BB SBIT RmI8BRID OR CIR'1'DIBD llAIL. All notices re-
qu1tobi gven to the retailer or vendor under the proviaiona ot this ordinance
aball be in writig and it •iled poatpaid b7 certified or resiatered •il "return
recei•t requested" to h1a at hi• laat known addreaa, aball be autticient tor the
purpose ot this ordinance.
§ectil?aff• BBARIIDS TO BB m.n IR cm. Bve17 h•rina before the Cit7
~aurer be held in the Cit7 ot Bnglewood.
StCl!r 58. LICBDB AND 'l'AXJ IR ADDITIOR TO ALL OtiiBR TAXBS. 'l'he license and
tax 111po67 this ordinance •hall be 1n addition to all other licensee and tau•
1llpoaed b7 law, except aa herein otherwise provided.
Section it AlllillIS'l'RA'l'IOlf OP ORDDARCB Br Cift 'l'RBA81JRBR. '1'he ada1n1atration
ot the 11cena provision• ot this ordinance ia hereb7 veated 1n the Cit7 TreaaurerJ
&nil the ad•1n1atration ot all the other proviaiona ot th1• ordinance ia hereb7 vested
1n and aball be exercised b7 the Cit7 Treasurer, who •ball preacribe tonaa and
reasonable rules and regulations in contondt7 with thi• ord1nanoe tor the •" .. got
returna, tor the aacertainllent, aaaeaa .. nt and collection ot the taxea 11Dpoaed here-
under, and tor the proper administration and entoro ... nt hereof •
• til 6o. COft'RAC'l' WI'l'll OTBiR OOVWBftAL Bll'l'ITIBS. 'nae Cit7 •1 contract
with s te ot Colorado, the Pour-Countr .. tropolitan capital Illprovement D1atr1ot,
or &ft7 cit7, town, oount7, cit7 or oount7, or otber sovel'lll9ntal entit7, tor the
collection ot the tax herein provided tor, or the pertol'llUlce ot auoh aervioe or
Mrvicea purauant to thi• tax aa it •1 dee• neoeaaa17.
S!Hlm 61. PURPOSB OJP 'l'AXJ DiftRIBU'l'Iml OP PROCBIDS. the Council ot the Cit7
bereb7carea that the purpose ot the leYJ ot tbe taaa illpoaed b7 th1• ordinance
ia tor the raising ot hnda tor the pa,.ent ot the expenaea ot operating the Cit1
and tor capital 1111prove•nt•J and 1n accordance with tbeae ~Ha, al.l l of.e>the pro-
oeeda ot •id tax ab&ll be placed in and become a part of a "&alee Tax J'und" ot the
Cit7.
Seo tion 62. S'l'A'lVl'B OJI LillI'l'A'l'IORS.
62-1. 'l'be taxes tor &ft7 period, toptber with intereat thereon and penal-
tiea with reapect thereto, 1.llpoaed b7 thi• ordinanoe ahall not be aaaeased, nor
aball &ft7 notice ot lien be tiled, or diatraint •rrant be iaaued, or suit tor
collection be 1natituted, or &ft7 other aotion to oolleot the -be c~nced, 11e>re
tban three (3) 18AN atter the date on wbioh the tu •• or ia p&J&ble. llor aball
~ lien continue atter such period, except tor taaa aaaeaaed before the expiration
ot auoh period, notice ot lien with respect to whiob baa been tiled prior to the ex-
piation ot auch periodJ in which oaaea auoh lien aball continue onl7 tor one ,.ar
after the tiling ot notice thereof.
62-2. In oaae ot a talae or fraudulent return with intent to evade tax,
tbe tax, together with interest and penalties thereon, M7 be aaaeaaed, or prooeeclinga
tor the collection ot auoh taxes .. 7 be begun at &ft7 ts....
62-3. Before the expire tion ot auoh period ot 11a1tation, the taxpayer and
the Cit7 Treasurer •1 agree in writina to an extenaion thereof, and the period ao
agreed on •1 be extended b7 subsequent ape-nta in wr1t1n&.
Seoti~. SBVBRABILI'l'r. It &ft7 aeotion, aubHotion, parasraph, sentence,
olauae, orae ot th1a ordinance ia tor ~ reaaon Mld or decided to be uncon-
stitutional, auoh decision aball not atteot the validit7 of the re ... 1n1ng portions
ot tbia ordinance. 'l'he Cit7 Council herebr declare• tbat it would have paaaed thi•
ordinance and each aection, aubaeotion, aentenoe, olauae, and phrase thereof,
irreapeotive ot the tact that &ft7 one or 11e>re aeotiona, aubHotiona, aentencea,
olauaea or phraaea •~.gbt be declared unconstitutional.
ltct~ 64. OPTIOR OP JUDII'l"l'IID OllB-llALI' COLCltADO SAI·BS 'l'AX. 'l'he Cit7 'l'reaaurer
aball 7e give retailer• the option ot reaittina to the Clt7 'l'reaaurer tor &D7
month an aaount equal to one-halt ot the Nllittanoe mcle b7 or tor tbea to the State
'lreaaurer tor the Colorado retail ealea tax tor tbe .... llOlltb, tor ealea Jiit.de or
aervicea performed 1n the Cit7 ot Bnglewood. Suoh Nllittanoe ahall be in lieu of the
montbl7 rea1ttancea required b7 Section 12J and all proviaiona ot thia ordinance
applicable to the 110Dtbl7 rellittancea under Section 12 aball be applicable to the
optional rea1ttanoea pel'llitted b7 thia Section 64.
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Sec;ti~. DPIRATION OP SALES TAX. The Cit7 Retail Sales 'l'alt shall con-
tinue to bi'"!iiPoaed until the adoption ot a new ordinance to the contrary.
_k_c ·GiOa'l §6. VIOLATIOJfS; BV~OR OP COLLBC'l'Imf Cit PAYllBl'l' OP TAX. It shall
be a noiatlon ot this ordinance tor &n1 retailer or vendor to retuae to ake &D7
return provided to be made 1n this ordinance, or to ake anr talse or traudulent
return, or any talae state•nt 1n any return, or to tail or retuae to .alee pa199nt
to the Cit7 Treasurer ot &DJ taxes collected or due the Cit7, or 1n &DJ lllUlner to
evade the collection and paJmnt ot the tax, or &DJ part thereot, imposed b7 this
ordinan", or tor any person or purchaser to tail or retuae to pa7 auch tax or
evade the p&JMnt thereot, or to aid or abet another 1n anr atte111>t to evade the
pa791lt ot the tax 111posed b7 thia ordinance. ADJ corporation aking a ·false
return or a retum containing a talse state•nt •ball be guilt7 ot a violation ot
th1a ordinance.
66-1. PBllALft. ADJ person who shall violate &DJ ot the provisiona ot
tbia ordinance aball be guilt1 ot a violation hereot and aball be punished bJ a
tine not to exceed 'l'hree Hundred Dollars ($300.00) or illprismment not to exceed
n1net7 (90) da;rs.
66-2. Bacb and eveey twent7-tour (24) houra cont1niation ot any
violation ahall constitute a distinct and separate ottenae •
• ion 67. 'l'bia ordinance shall become ettective on the lat da;r ot Januaey,
A.D. •
Paaaed on Pirst Reading b;r the Cit7 Council ot the Cit;r ot Englewood, Colorado,
thi• 16th da7 ot October, A.D. 1961, and ordered published 1n tull 1n the Rnslewoo4
llald !Ill loterpr1.M.
Paaaed on P1nal Reading b7 the Cit7 Council ot the Cit1 ot Englewood, Colorado,
tbia 6th da7 ot lfovember, A.D. 1961, and ordered published 1n full 1n the 'Pslewood
Harald !E_ Bnteroriae.
AftBS'l'1
I, B. o. Beauaang, Cit;r Clerk-T1eaaurer, C1t7 ot BnaJ.•wood, Count;r ot
Arapahoe, State ot Colorado, do bereb7 oertU) that the above and foregoing
ordinance •• 1ntl'Oduced, read, paaaed and ordeNd publiabed aa . a bill 1n the
J!Rsl"K1d and ~t a Ngular wtin& ot the Cit)' Council held on
the da7 ot , A.D. 1'61, and that at least 7 ~· .-f"& Oft publi Oft1B & bill thi above Ol'dillanoe -· &pp'l'O~:;..~
-ting held on the day ot ~~ , A.D. 1961, a and ordered publiah~edd legal new~r;:~cit)' Council at a ~
Ord1nance llo. _ tg, , riea ot 1961 o • 7.
A'l"l'DT1
SBAL