HomeMy WebLinkAbout1959 Ordinance No. 031BY AUTHORITY
ORDINANCE NO. 31, SERIES OF 1959
AN ORDINANCE TO LEVY A CITY RETAIL SALES AND USE TAX WITHIN THE CITY OF
ENGLEWOOD, COLORADO.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO:
Section l. NAME OF TAX. This ordinance may be known and citied
as the CITY RETAIL SALES AND USE TAX ORDINANCE.
Section 2. WORDS AND PHRASES DEFINED. When not clearly otherwise
indicated by the context, the following words and phrases, as used in this
ordinance, shall have the following meanings:
2-1. The term "person" includes any individual, firm, co-partner-
ship, joint adventure, corporation, estate or trust, or any group or combi-
nation acting as a unit, and the plural as well as the singular number.
2-2. The term '~ity Clerk' shall mean the City Clerk of the City
of Englewood. The term "City Treasurer" shall mean the City Treasurer of
the City of Englewood. The term "City Manager" shall mean the City Manager
of the City of Englewood.
2""3. The term "sale" or Psale and purchase" includes installment
and credit sales , and the exchange of property, as well as the sale thereof
for money, and every such transaction, conditional or otherwise, for a con-
sideration constituting a sale, and also includes the sale or furnishing of
electrical en~rgy, gas, telephone, or telegraph services taxable hereunder.
2-4. The term "wholesaler" means a person doing a regularly re-
cognized wholesale or jobbing business, and known to the trade as such, and
selling to retail merchants, jobbers, dealers, or other wholesalers, for the
purpose of resale.
2-5. The term "wholesale sale" means a sale by wholesalers to re-
tail merchants, jobbers, dealers, or other wholesalers for resale (and does
not •include a sale by wholesalers to users or customers not for resale, and
such sales shall be deemed retail sales, and subject to provisions of this
ordinance).
2-6. The term "retailer" or "vendor" means a person doing a re-
tail business, known to the trade and public as such, and selling to the
user or consumer, and not for resale.
2-7. A "retail sale" includes any sale made within the City of
Englewood except a wholesale sale.
2-8. The term "City"'shall mean the City of Englewood.
2-9. The term "taxpayer" shall mean any person obligated to account
to the City Treasurer for taxes collected or to be collected under the terms
of this ordinance.
2-10. The term "tax" means either the tax payable by the pur-
chaser of a commodity or service subject to tax or the aggregate amount of
taxes due from the vendor of such commodities or services during the period
or which be is required to report his collections, as the text may require.
2-11. The term "tangible personal property" shall mean corporeal
personal property. This shall not be construed to mean newspapers as
legally defined by the 1953 Colorado Revised Statutes, Section 109-1-2.
2-12. The term "purchase price" means the price to the consumer
exclusive of any direct tax imposed by the federal government or by the State
of Colorado or b y this ordinance; and, in the case of all retail sales involv-
ing the exchange of property, also exclusive of the fair market value of the
property exchanged at the time and place of the exchange; PROVIDED, such
exchanged property is to be sold thereafter in the usual course of the re-
tailer's business.
2-13. The term "gross taxable sales" shall mean the total amount
received in money , credits, property (excluding the fair market value of
exchanged property which is to be sold thereafter in the usual course of the
retailer's business) of other consideration valued in money for the sales and
purchases at retail within the City, and empraced within the provisions of
this ordinance;
2-13 (1). PROVIDED, that the taxpayer may take credit in his re-
port of gross sales for an amount equal to the sale price of property re-
turned by the purchaser when the full sale price thereof is refunded, either
in cash or by credit;
I
I
I
2-13 (2). And PROVIDED, FURTHER, that the fair market value of any
exchanged property which is to be sold thereafter in the usual course of the
retailer's business, if included in the full price of a new article, shall be
excluded from the gross sales;
2 -13 (3). And PROVIDED, FURTHER, that taxes paid on the amoun~ of
gross sales which are represented by accounts not secured by conditional sale
contract or chattel mortgage and which are found to be worthless and are ac-
tually and properly charged off as bad debts for the purpose of the income tax
imposed by the laws of the State of Colorado, may be credited upon a subse-
quent payment of the tax herein provided; but if any such accounts are there-
after collected by the taxpayer, a tax shall be paid upon the amounts so col-
lected •. Such credit s~all not be allowed with respect to any account or item
therein arising from the sale of any article under a conditional sale contract
hereby the seller retains title as security for all or part of the purchase
price or from the sale of any article when the seller takes a chattel mortgage
on the article to secure all or part of the purchase price.
2 -!4. Sales to and purchases of tangible personal property by a
person engaged in the business of manufacturing, compounding for sale, profit
or use, any article, substance, or commodity, which tangible personal property
enters into the proces~ing of or becomes an ingredient or component part of
the product which is manufactured, compounded or furnished or the container,
label, or the turnished shipp~ng case thereof, shall be deemed to be wholesale
sales and shall be deemed to be exempt from taxation under this ordinance.
2-15. Sales and purchases of electricity, gas, coal, fuel oil or
coke, for use in processing, manufacturing, mining, refining, irrigation,
building construction, teleg~apb, telephone and radio communication, street
and railroad LransportaLiou ~ervices and all industrial uses, and newsprint
and printers' ink for use by publishers of newspapers and commercial printers
shall be deemed to be wholesale sales and shall be exempt~&·'~&•&"'~·
l•o~rtQ ',W,./•~·8-18 &ale¥~~ •&a14 se 8K8•P~ from taxa ion under the pro-
visions of this ordinance.
2 -16. Should a dispute arise between the purchaser and seller as
to whether or not any such sale is exempt from taxation hereunder, neverthe-
less, the seller shall collect and the purchaser shall pay such tax; and the
seller shall thereupon issue to tne purchaser a receipt, or certificate, on
forms prescribed by the City Treasurer, showing the names of the seller and
purchaser, the item purchased, the date, price, amount of tax paid, and a
brief statement of tne claim ot exemption. The purchaser thereafter may
apply to the City Treasurer tor a refund of such taxes, and it shall then
be the duty of the City Treasurer to determine tbe question of exemption,
subject to review by the courts as hereinafter provided. It shall be a vio-
lation of this ordinance for any seller to fail to cOllect, or any purchaser
to fail to pay a tax levied by this ordinance, and on sales on which exemp-
tion is disputed.
2-17. When right to continuous possession or use of any article
of tangible personal property is granted under a lease or contract and such
transfer of possession would be taxable under this ordinance if an) outright
sale were made, such lease or contract shall be considered the sale of such
article and the tax shall be computed and paid as in the case of an out-
right sale taxable hereunder.
2 -18. A "farm auction closeout sale" means a regularly advertised
and conducted sale at public auction of all the tangible personal property of
a farmer or rancher previously used by him in carrying on his farming or
ranching operations . Unless said farmer or rancher is making or attempting
to make full and f inal disposition at the auction sale of all property used
in bis farming or ranching operations and is abandoning said operations on
the premises whereon they were previously conducted, such sale shall not be
deemed a "farm auction closeout sale" within the meaning of this sub-section.
2-19. The sales tax is imposed on the full purchase price of
articles sold after manufacture or after having been made to order and includes
the full purchase price of materials used and service performed in connection
therewith, excluding, however, such articles as are otherwise exempted in this
ordinance. The sale price is the gross value of all the materials, labor,
service, and the profit thereon, included in the price charged to the user
or consumer.
2-20. The sale or furnishing of steam or Other heat shall be in-
cluded in the term "sale" or "sale and purchase" under this section.
Section 3. LICENSES FOR RETAIL SELLERS.
3-1. It shall be unlawful for any person to engage in the business
of selling at retail, as the same is defined in this ordinance, on and after
January l, 1960, without first having obtained a license therefor, which license
shall be granted and issued without fee by the City Treasurer and shall be in
force and effect until revoked.
221
3-2. APPLICATION; CONTENT. Such license shall be granted only
upon application stating the name and address of the person desiring such
license, the name of such business and the location, including the street
number of such business and such other facts as may be reasonably required
by the City Treasurer.
Section 4. EACH RETAIL ESTABLISHMENT TO BE LICENSED. In case
business is transacted at two or more separate places by one person, a
separate license for each place of business shall be required.
Section 5. FORM OF LICENSE: LICENSE NON-TRANSFERABLE. Each
license shall be numbered and shall show the name, mailing address, and place
and character of business of the licensee and shall be posted in a conspicuous
place in the place of business for which it is issued. No license shall be
transferable.
Section 6. SALE AT RETAIL WITHOUT LICENSE. Any person engaged
in the business of selling at retail in the City, without having secured a
license therefor, except as specifically provided herein, shall be guilty
of a violation of this ordinance and shall be punished accordingly.
Section 7. REVCX:ATION OF LICENSE BY CITY TREASURER. The City
Treasurer may on a reasonable notice and after full bearing, revo~e the
license of any person found by the City Treasurer to have violated any pro-
vision of this ordinance.
Section 8. APPEAL FROM CITY TREASURER'S ORDER. Any finding and
order of the City Treasurer revoking the license of any person shall be sub-
ject to review by the District Court of the Eighteenth Judicial District of
the State of Colorado, upon application of the aggrieved party. The proce-
dure for review shall be in accordance with Rule 106 A (4) of the Colorado
Rules of Civil Procedure.
Section 9. WHEN LICENSE NOT REQUIRED. Bo license shall be re-
quired for any person engaged exclusively in the business of selling commodi-
ties which are exempt from taxation under this ordinance.
Section 10. TAXABLE ITEMS. On and after January 1, 1960, there
is hereby levied and there shall be collected and paid a tax in the amount
stated in Section 13 hereof, as follows:
10 ~1. On the purchase price paid or charged upon all sales and
purchases of tangible personal property at retail.
10-2. In the case of retail sales involving the exchange of
property, on the purchase price paid or charged, including the fair market
value of the property exchanged at the time and place of the exchange, ex-
cluding, however, from the consideration or purchase price the fair market
value of the exchanged property, provided such exchanged property is to be
sold thereafter in the usual course of the retailer's business.
10-3. Upon telephone services for all Englewood local exchange
service receipts and upon telegraph services for all intra-state service
originating in the City.
10 -4. For gas and electric service, for gas and electricity
furnished and sold for domestic or commercial consumption and not for
resale.
10-5.
any, furnished in
resort,, or other
the public.
Upon the amount paid tor all meals and cover charges, if
any restaurant, eating house, hotel, drug store, club,
such place at which meals or food are regularly sold to
10-6. For steam or other heating service furnished and sold for
domestic or commercial use.
Section 11. ITEMS EXEMPT FROM TAXATION. The sales of the
following classes of tangible personal property are exempt from taxation
under this ordinance:
11-1. Class 1 -Motor vehicles, trailers, and semi-trailers
registered outside of the City of Englewood.
CAVEAT: The purchase of any motor vehicle, trailer, or semi-
trailer outside the City of Englewood by a resident of the City of Englewood
or use in Englewood, shall be subject to tax hereunder, which tax shall be
payable to the City Treasurer of Englewood prior to the time the registration
license is issued by the County Clerk of Arapahoe Coun~y. If any resident
of the Cit7 of Englewood shall register his motor vehicle, trailer, or semi-
trailer in any other county of Colorado, he shall be guilty of a violation
of this ordinance and punished as provided in Section 65 hereof.
I
I
I
11-2. Class 2 -Farm implements.
11-3. Class 3 -Parts and accessories for articles in Classes l
and 2 above.
11-4. Sales under conditional sales contracts made prior to the
effective date of this ordinance.
11-5. Sales of tangible personal property shall be exempted from
the operation of this ordinance if both the following conditions exist: (1)
The sales are to those who are residents of or doing business in the State
of Colorado outside the c~ty of Englewood; and, (~) The articles purchased
are to be delivered to the purchaser outside the City of Englewood by common
carrier or by the conveyance of the seller or by mail.
11-6. Sales of fuel used for the operation of internal combustion
engines.
11-7. Sales of tangible personal property shall be exempted from
the operation of this ordinance if all the followina conditions exist: (1)
The sales are made to a purchaser engaged in manufacturing, processing, min-
ing, construction, or railroading; (2) The articles sold are to be used by
the purchaser in the conduct of his manufacturina, processing, mining, con-
struction, or railroading business outside tbe City; (3) Delivery of the
articles sold is to be made to the purchaser at a point outside the City or
to a carrier for delivery of the articles to a purchaser at a point outside
the City, or to the railroad, in case tbe railroad is tbe purchaser, or to
a truck of the construction company in case of a sale to a construction
company.
11-8. All sales of food, food products, and drinks for human
consumpLion, in Lb~ usual and ordinary meanina of these terms, including
candies and confections, but not including preparations sold as tonics or
dietary supplements.
11-9. Medicine sold under prescription of a physician.
11-10. All sales and purchases of commodities or services, the
sale of which was on June 4, 1937, subject to a sale or excise tax under
the laws of the United States, where such federal sale or excise tax amounts
to more than twelve-and-one-half per cent (12il> of the sale price under
said laws.
11-11. All sales to the Unites States Government; to the State
of Colorado, its departments or institutions, and the political subdivisions
thereof, in their governmental capacities only; and all sales to the City
and aay department thereof.
11-12. All sales to religious, charitable, and eleemosynary
corporations, in the conduct of their regular religious, charitable, and
eleemosynary functions and activities.
11-13. All sales which the City is prohibited from taxing
under the Constitution of laws of the United States, or the State of
Colorado, shall be exempt hereunder.
11-14. All sales and purchases of neat cattle, sheep, lambs,
swine and goats; all sales and purchases of mares and stallions for breed-
ing purposes; and all farm auction close-out sales shall be exempt from
taxation hereunder.
11-15. All sales and purchases of feed for livestock or poultry,
all sales and purchases of seeds, and all sales and purchases of orchard
trees shall be exempt from taxation hereunder.
Section 12. RETAILER RESPONSIBLE FOR PAYMENT OF TAX. Every
retailer {also herein called "vendor") shall, irrespective of provisions of
Section 13, be liable and responsible for the payment of an amount equivalent
to one per cent (1%) of all sales made by him of commodities or services
specified in Section 10, and shall before the fifteenth (15th) day of each
month make a return to the City Treasurer for the preceding calendar month
and remit an amount equivalent to said one per cent (1%) of such sales to
said City Treasurer, less five percent (51) of such tax to cover the vendor's
expense in the collection and remittance of said tax.
12-1. RETURN; CONTENT, FORM, ETC. Such returns of the taxpayer,
or his duly authorized agent, shall contain such information and be made in
such manner and upon such forms as the City Treasurer may prescribe and said
City Treasurer may extend the time for making returns and paying the taxes
due under such reasonable rules and regulations as ke may prescribe, but no
such extension shall be for a greater period than is provided in Section 16.
223
12-2. EXEMPTION; BURDEN OF PROOF. The burden of proof that any
retailer is exempt from collecting a tax upon any goods sold and paying same
to the City Treasurer, or from making such returns, shall be on the retailer
or vendor under such reasonable requirements of proof as the City Treasurer
may prescribed.
Section 13. RETAILERS TO COLLECT TAX.
13~1. There are hereby imposed upon all sales of commodities
and services specified in Section 10, taxes in accordance with the following
schedule:
13-1 (1). On sales amounting to 44~ to and including $1.18, a
tax of one cent ($0.01).
13-1 (2). On sales amounting to $1.19 to and including $2.18,
a tax of two cents ($0.02).
13-1 (3). And on all higher sales, one cent ($0.01) shall be
added in each bracket for one dollar($1.00) of additional selling price.
13-2. Retailers shall add the tax imposed hereby, or the average
equivalent thereof, to the sale price or charge, showing such tax as a sep-
arate and distinct item, and when added such tax shall constitute a part of
such price or charge and shall be a debt from the consumer or user to the
retailer until paid and shall be recoverable at law in the same manner as
other debts; provided, however, the retailer shall be entitled, as collec-
ting agent of the City, to apply and credit the amount of his collection
against the one per cent (li) rate to be paid by him under the provisions
of Section 12, remitting any excessive collection over said one per cent
(1,), less the five per cent csi> collection expense allowance aforesaid,
to the City Treasurer in the retailer's next monthly sales tax return.
Section 14. CITY TREASURER FORMULATES RULES. To provide uni-
form methods of adding the tax, or the average equivalent thereof, to the
selling price, it shall be the duty of the City Treasurer, with the approval
of the City Manager, to formulate and promulgate, after hearing, appropriate
rules and regulations to effectuate the purpose of this ordinance.
Section 15. UNLAWFUL TO ASSUME OR ABSORB TAX. It shall be un-
lawful for any retailer to advertise or hold out or state to the public or
to any customer, directly or indirectly, that tbe tax or any part thereof
imposed by this ordinance will be assumed or absorbed by the retailer, or
that it will not be added to the selling price of the property sold, or,
if added, that it or any part thereof will be refunded. Any person violat-
ing any provision of this ordinance shall be subject to the penalties .herein
provided.
Section 16. SPECIAL ACCOUNTING BASIS FOR REMITTANCE OF TAX. If
the accounting methods regularly employed by the vendor in the transaction
of bis business, or other conditions, are such that reports of sales made
on a calendar month basis will impose unnecessary hardship, the City Treasurer
may, upon request of tbe vendor, accept reports at such intervals as will,
in his opinion, better suit the convenience of the taxpayer, and will not
jeopardize the collection of the tax; provided, however, the City Treasurer
may by rule permit a taxpayer whose monthly tax collected is less than
twenty dollars ($20.00) to make returns and pay taxes at intervals not
greater than three months.
Section 17. CONSOLIDATION OF RETURNS. A retailer doing business
in two or more places or locations taxable hereunder may file one return
covering all such business activities in the City.
Section 18. TAX ON CREDIT SALES, E'll:. Whenever an article is
sold under a conditional sale contract whereby tbe seller retains title as
security for all or part of the purchase price, or whenever the seller takes
a chattel mortgage on the article to secure all or part of the purchase price,
the total tax based on the total selling price shall become immediately due
and payable. This tax shall be charged or collected by the seller. No re-
fund or credit shall be allowed to either party to the transaction in case
of repossession.
Section 19. EXCESS COLLECTIONS; FAILURE TO REMIT COLLECTIONS.
If any vendor shall, during any reporting period, collect as a tax an amount
in excess of one per cent (li) of his total taxable sales, he shall remit
to the City Treasurer the full net amount of the tax herein imposed and
also such excess. The retention by the retailer or vendor of any excess of
tax collections over one per cent (li) of the total taxable sales of such
retailer or vendor, or the intentional failure to remit punctually to the
City Treasurer the full amount required to be remitted by the provisions of
this ordinance, is hereby declared to be a violation of this ordinance.
I
I
I
Section 20. TAX ON STORAGE, CONSUMPTION, AND USE. There is
hereby levied and there shall be collected from every person in the City a
tax or excise for the priviledge of storing, using, or consuming in this
City any articles of tangible personal property purchased at retail from
sources outside the corporate limits of Englewood, subsequent to the effec-
tive date of this ordinance. Such tax shall be payable to and shall be
collected by the City Treasurer in accordance with the following schedule:
20-1 (1). On storage or acquisition charges or costs from 44~
to $1.18, both inclusive, a tax of one cent ($0.0l).
20-1 (2). On storage or acquisition charges or costs from $1.19
to $2.18, both inclusive, a tax of two cents ($0.02).
20-1 (3). On all storage or acquisition charges or costs higher
than $2.18, one cent ($0.01) shall be added for each bracket of one dollar
($1.00) of such higher charges or costs.
20-2. ITEMS EXEMPT FROM TAX ON STORAGE, CONSUMPTION AND USE.
This tax or excise on the storage, consumption, and use of tangible per-
sonal property is hereby declared to be supplementary to the City tax on
retail sales as provided in this ordinance and shall not apply:
20-2 (1). To the storage, use, or consumption of any tangible
personal property, the sale of which is subject to the City Retail Sales
Tax as provided herein.
20-2 (2). To the storage, use or consumption of any tangible persona~roperty purchased for resale in this City, either in its original
form or as an ingredient of a manufactured or compounded product, in the
regular course of a business.
20-2 (3). To the storage, use or consumption of motor fuel upon
hich there has accrued or bad been paid the motor fuel tax prescribed by
the Color.ado Motor Fuel Tax Law of 1~33.
~0-2 (4). To the storage, use or consumption of tangible personal
property brought into this City by a non-resident thereof for bis own
storage, use or consumption while temporarily within this City, nor to the
personal property of a resident if such personal property was purchased prior
to becoming a resident of this City.
20-2 (5). To the storage, use or consumption of tan~ible persona!
proper~y ox ~ne United States Government, or the State of Colorado, or its
institutions, or its political subdivisions, in their governmental capacities
only; or by religious or charitable corporations in the conduct of their
regular religious or charitable functions.
20-2 (6). To the storage, use or consumption of tangible personal
property by a person engaged in the business of manufacturing, compounding
for sale, profit or use, any article, substance or commodity, which tangible
personal property enters into the processing of or becomes an ingredient or
component part of the product or service which is manufactured, compounded
or furnished and the container, label or the furnished shipping case thereof.
20-~ (7). To the storage, use or consumption of electricity, coal,
coke, fuel oil or gas for use in processing, manufacturing, mining, refining,
irrigation, telegraph, telephone and radio communication, street and railroad
transportation services and all industrial uses·, except that electricity, gas,
coal, fuel oil or coke used for lighting or space heating in these operations
shall not be exempt.
~0-2 (8). To the storage and use of neat cattle, sheep, lambs,
swine and goats within this City; or to the storage and use within this City
of mares and stallions k~pt, held and used for breeding purposes only.
Section 21. PROVISIONS RELATIVE TO PAYMENTS AND COLLECTION.
The following provisions shall apply to the payment and collection of the tax
on storage, consumption, and use of tangible personal property:
21-1. MOTOR VEHICLES AND TRAILERS. Any resident person who
shall purchase any motor vehicle, trailer, or semi-trailer, whether new or
used, outside the corporate limits of the City of Englewood for use within
this City, shall immediately, and prior to registering and obtaining a license
therefor, make a return showing such transaction to the City Treasurer of
Englewood and thereupon pay to him the use tax applicable thereto as pro-
vided for in Section ~O hereof, and failure to do so shall constitute a
violation of this ordinance. All such motor vehicles, trailers, or semi-
trailers, purchased outside the corporate limits of Bnglewood for use in
this City shall be registered with the County Clerk and Recorder of Arapahoe
County, Colorado, and any person who shall register any such motor vehicle,
trailer or semi-trailer in any other county in this state or elsewhere shall
be deemed in violation of this ordinance and any such registration shall con-
stitute prime facie evidence of an attempt to evade payment of such tax.
225
21~2. BUILDING MATERIALS AND SUPPLIES. Any person who shall
build, construct, or improve any building, dwelling or other structure
or improvement to realty whatsoever within the City of Englewood, and who
shall purchase the necessary lumber, fixtures, materials, or any other
supplies needed therefor from any source outside the corporate limits of
Englewood shall keep and .preserve all invoices and statements showing such
purchases and shall on or before the tenth day of each succeeding month
following the start of such construction file a return with the City
Treasurer of Englewodd, to which be shall attach such statements and in-
voices for the lumber, fixtures, materials and other supplies purchased
the previous month and shall thereupon pay to said City Treasurer the
full amount of the use tax due thereon for the preceding month or months.
Any failure to preserve such statements and invoices and to make such
return and payment of this tax shall be deemed a violation of this ordi-
nance and any person so offending shall be subject to the penalties and
punishment provided herein. It shall be the duty of the City Building
Inspector and the contractors and sub-contractors who are hired to con-
struct any such improvements to furnish the City Treasurer such informa-
tion as be may require as to any purchases of lumber, fixtures, materials,
and supplies for such improvements which were obtained from sources out-
side the corporate limits of Englewood. The full amount of any use tax
due and not paid for lumber, fixtures, materials, and supplies purchased
from such outside sources, together with penalties and interest thereon
as herein provided, shall be and constitute a lien upon the real property
benefited by such improvement, and the City Treasurer is hereby authorized
to file a notice of such lien with the County Clerk and Recorder of
Arapahoe County.
21-3. Every person who shall become subject to the payment of
an excise tax for the privilege of storing, using, or consuming within
the City of Englewood any articles of tangible personal property purchased
at retail from sources outside the corporate limits of the City shall,
unless a different time be otherwise specifically provided herein, promptly
file a return with the City Treasurer and pay to him tbe full amount of the
tax due thereon; and any dndue delay, or effort to evade the payment of
such tax, shall subject such person to such penalties and punishment as
provided herein.
Section 22. COLLECTION AND REFUND OF DISPUTED TAX. Should a
dispute arise between the purchaser and seller as to whether or not any
sale or commodity or service is exempt from taxation hereunder, never.the-
less, the seller shall collect and the purchaser shall pay such tax, and
the seller shall thereupon issue to the purchaser a receipt or certificate,
on forms prescribed by the City Treasurer,showing the names of the seller
and purchaser, the items purchased, the date, price, amount of tax paid,
and a brief statement of the claim of exemption. The purchaser may
thereafter apply to the City Treasurer for a refund of such taxes, and it
shall be the duty of the City Treasurer to determine the question of ex-
emption, subject to review by the courts, as berein provided.
Section 23. REFUNDS; PROCEDURE. A refund shall be made or
credit allowed for the tax so paid under dispute by any purchaser who
has an exemption as in this ordinance set out. Such refund shall be
made by the City Treasurer after compliance with the following conditions
precedent:
23-1. APPLICATION. Applications for refund must be made within
sixty (60) days after the purchase of the goods on which the exemption is
claimed and must be supported by the affidavit of the purchaser, accom-
panied by the original paid invoice or sales receipt and a certificate
issued by the seller, and be made upon such torms as shall be prescribed
and furnis~ed by the City Treasurer, which forms shall contain such infor-
mation as said City Treasurer shall prescribe.
23-2. DS:ISIONS. Upon receipt of such application, the City
Treasurer shall examine the same with all due speed and shall give notice
to the applicant by an order in wtit~ni of bis decision thereon.
~3-3. HEARING. An aggrieved applicant may, within ten (10)
days after such decision is mailed to him, petition the City Treasurer
for a bearing on the claim in the manner provided hereinafter.
Section ~4. REFUNDS NOT ASSIGNABLE. The right of any person
to a refund under this ordinance shall not be assignable, and application
for refund must be made by the same person who purchased the goods and paid
the tax thereon as shown in tbe invoice of the sale thereof.
Section 25. PENALTY FOR VIOLATING REFUND PROVISIONS. Any appli-
cant for refund under the previsions hereinabove, or any other person wbo
shall make any false statement in connection with an application for a re-
fund of any ~ax ~nal~ ue deemed guilty of a violation of this ordinance
and punished as hereinafter provided.
I
I
I
Section 26. VIOLATIONS OF REFUND PROVISIONS TO BE USED AS
EVIDENCE OF FRAUDULENT INTENT. If any person be convicted under the pro-
visions of Section 25, such conviction shall be a prima facie av:idence
that all refunds received by such person during the current year were ob-
tained unlawfully, and the City Treasurer is hereby empowered and directed
to bring appropriate action for recovery of such refund. A brief summary
of the above mentioned penalties shall be printed on each form application
for refund.
Section 27. BURD~N OF PROOF. The burden of proof that sales
and commodities, and services on which tax refunds are claimed, are exempt
from taxation hereunder, or where not at retail, shall be on the one mak-
ing such claim under such reasonable requirements of proof as the City
Treasurer may prescribe •.
Section 28. SALES TAX INFORMATION TO BE CONFIDENTIAL.
28-1. Except in accordance with judicial order or as otherwise
herein proYided, the City Treasurer, his agents, clerks, and employees
shall not divulge any information gained from any return filed under the
provisions of this ordinance.
28-2. The officials charged with the custody of such returns
shall not be required to produce any of them or evidence of anythi~ con-
tained in them in any action or proceeding in any court, except on behalf
of the City Treasurer in an action under the provisions of this ordinance
to which be is a party, or on behalf of any party to an action or pro-
ceeding under the provisions of this ordinance or to punish a violator
thereof when the report of facts shown by such report is directly involved
in such action or proceeding, in either of which events the court may re-
quire the production of, and may admit in evidence, so much of said returns,
or of the facts shown thereby, as are pertinent to the action or proceeding
and no more.
28-3. Nothing contained in this section shall be construed to
prohibit the delivery to a person, or his duly authorized representative,
of a copy of any return or report filed in connection with bis tax, nor
to prohibit the publication of statistics so classified as to prevent the
identification of particular reports or returns and the item thereof, nor
to prohibit the inspection by the City Attorney of the City, or any other
legal representative of the City, of the report or return of any person
who shall bring action to set aside or review the tax based thereon, or
against whom an action or proceeding is contemplated or bas been instituted
under this ordinance.
28-4. Reports and returns shall be preserved for three years
and thereafter until the City Treasurer, with approval of the City Manager,
orders them destroyed.
Section 29. DUTY TO KEEP BOOKS AND RIX;ORDS. It shall be the
duty of every person engaged or continuing in business in the City for the
transaction of which a license is required hereunder, to keep and preserve
suitable records of all sales made by him, and such other books or accounts
as may be necessary to determine the amount of tax for the collection of
which be is liable hereunder. It shall be the duty of every such person
to keep and preserve for a period of three years all invoices of goods and
merchandise purchased for resale, and all such books, invoices, and other
reports shall be open for examination at any time by the City Treasurer,
or bis duly authorized agents.
Section 30. PENALTY FOR WRONGFULLY DIVULGING SALES TAX INFORMA-
RION. Any City officer or employee, or any member of the office of, or
officer, or employee of the City Treasurer who shall divulge any informa-
tion classified herein as confidential, in any manner, except in accordance
with proper judicial order, or as otherwise provided by law, shall be guilty
of a violation hereof.
Section 31. EXAMINATION OF RETURNS; REFUNDS, CREDITS, AND DEFI-
CIENCIES. As soon as practicable after the return is file, the City Treasurer
shall examine it.
31-1. If it then appears that the correct amount of tax to be
remitted is greater or less than that •hown in the return, the tax shall be
recomputed.
31-2. If the amount paid exceeds that which is due, the excess
shall be refunded or credited against any subsequent remittance from the same
person.
31-3. If the amount paid is less than the amount due, the dif-
ference, together with interest thereon at the rate of one-half of one per
cent per month from the time the return was due, shall be paid by the vendor
within ten days after written notice and demand to him from the City Treasurer.
22 ·7
Section 32. PENALTY FOR DEFICIENCIES CAUSED BY DISREGARD OF
RULES. If any part of the deficiency is due to negligence or intentional
disregard of authorized rules and regulations with knowledge thereof, but
without intent to defraud, there shall be added ten per cent (10%) of the
total amount of the deficiency; and in such case interest shall be collected
at the rate of one per cent (1%) per month on the amount of the deficiency
from the time the return was due, from the person required to file the re-
turn, which interest and addition shall become due and payable within ten
days after written notice and demand by the City Treasurer.
Section 33. PENALTIES FOR DEFICIENCY CllJSED BY FRAUD. If any
part of the deficiency is due to fraud with the intent to evade the tax,
then there shall be added fifty per cent (50%) of the total amount of the
deficiency, and in such case the whole amount of the tax unpaid, including
the additions, shall become due and payable ten days after written notice
and demand by the City Treasurer, and an additional one per cent (1%) per
month on said amounts shall be added from date the return was due until
paid.
Section 34. INVESTIGATION OF RETAILERS' BOOKS. For the purpose
of ascertaining the correctness of a return, 6r for the purpose of determin-
ing the amount of tax due from any person, the City Treasurer, or bis duly
authorized deputies, aay hold investigations and bearings concerning any
matters covered by this ordinance, and may examine any relevant books,
papers, records, or memoranda of any such person and may require the atten-
dance of such person, or any officer or employee of such person, or of any
person having knowledge of such sales, and may take testimony and require
proof for his information. The City Treasurer and bis duly authorized
deputies shall have power to administer oaths to such persons.
Section 35. HEARINGS, SUBPOENAS, AND WITNESS FEES. All subpoenas
issued under the terms o f this ordinance may be served by any person of full
age. The fees of witnesses for attendance and trial shall be the same as
the fees of witnesses before the District Court, such fees to be paid when
the witness is excused from further attendance. When the witness is sub-
poenaed at the instance of the City Treasurer, such fees shall be paid in
the •••• manner as other expenses under the terms of this ordinance, and
hen a witness is subpoenaed at the instance of any party to ahy ·such pro-
ceeding, the City Treasurer may require that the cost of service of the
subpoena and the fee of the witness be borne by the party at whose instance
the witness is summoned. In such case, the City Treasurer, in his discre-
tion, may require a deposit to cover the cost of such service and witness
fees. A subpoena issued as aforesaid shall be served in the same manner
as a subpoena issued out of a court of record.
Section 36. JUDGE COMPELS ATTENDANCE. Any judge of the District
Court of the Eighteenth Judicial District of the State of Colorado, either
in term time or vacation, upon the application of the City Treasurer, may
compel the attendance of witnesses, the production of books, papers, re-
cords, or memoranda, and the giving of testimony before the City Treasurer
or any of bis duly authorized deputies, by an attachment for contempt, or
otherwise, in the same manner as production of evidence may be compelled
before said Court.
Section 37. DEPOSITIONS. The City Treasurer or any party in an
inveatigatlon or bearing before the City Treasurer may cause the deposition
of witnesses residing within or without the State to be taken in the manner
prescribed by law for like depositions in civil actions in courts of this
State and to that end compel the attendance of witnesses and the production
of books, papers, records, or memoranda.
Section 38. UNPAID TAX A PRIOR LIEN. The tax imposed by this
ordinance shall be a first and prior lien upon the goods and business fix-
tures of or used by any retailer under lease, title-retaining contract, or
other contract arrangement, excepting stock of goods sold or for sale in
the ordinary course of business, and shall take precedence on all such pro-
perty over other liens or claims of whatsoever kind or nature.
Section 39. SALE OF BUSINESS. Any retailer who shall sell out
his business or stock of goods or shall quit business shall be required
to make out a return as provided in this article within ten days after the
date be sold out bis business or stock of goods, or quit business, and bis
successor in business shall be required to withhold sufficient of the pur-
chase money to cover the amount of said tax due and unpaid until such time
as the former owner shall produce a receipt from the City Treasurer showing
that the taxes have been paid, or a certificate that no taxes are due.
Section 40. PURCHASES SUBJECT TO TAX LIEN. If the purchaser ui
a busine~~ ur sLock oI gouus shall fail to withhold the purchase money as
above provided, and the tax shall be due and unpaid after the ten-day
period allowed, he, as well as the vendor, shall be personally liable for
the payment of the taxes unpaid by the former owner. Likewise, anyone
who sakes any stock of goods or business fixtures of or used by any retailer
I
I
I
under lease, title -tetaining contract, or other contract arrangement, by
purchase, foreclosu re sale, or otherwise, takes same subject to the lien
for any delinquent s ales taxes owed by such retailer, and shall be liable
for the payment of all delinquent sales taxes of such prior owner, not,
however, exceeding t he value of the property so taken or acquired.
l ection 41. STATUS OF UNPAID TAX IN BANKRUPTCY AND RECEIVERSHIP.
When e ver the business or property of any taxpayer subject to this ordinance
shall be placed in a receivership, b~nkruptcy, or assignment for the benefit
of creditors, or sei zed under distra i nt for property taxes, all taxes,
penalties, and interest imposed by this ordinance and for which said retailer
is in any way l iable under t he terms o f this ordinance shall be a prior a nd
preferred lien agai n s t all t he property of said taxpayer, except as to pre-
existing claims or liens o r a oona 1 i de mortgagee, pledgee, judgment creditor,
or purchaser whose r ights shall have attached prior to the filing of the
notice as hereinafter prov i ded on the property of the taxpayer, other than
the goods, stock in t rade, and bus i ness fixtures of such taxpayer, and no
sheriff, receiver, ass i gnee , or other officer shall sell the property of any
person subject to th is ordinance under process or order of any court,
ithout first ascerta i n i ng f rom the City Treasurer the amount of any taxes
due and payable under this ordinance, and if there be any such taxes due,
owing and unpaid, it shall be the duty of such officer to first pay the
amount of said taxes out of the proceeds of such sale before making payment
of any moneys to any judgment creditor or other claimants of whatsoever
kind or nature, exc ep t the costs of the proceedings and other pre-existing
claims or liens as above provided. For the purpose of this ordinance the
term "taxpayer" shal l include "retailer".
Section 42. TRUST STATUS OF TAX IN POSSESSION OF RETAILER . All
sums of money paid b y the purchaser to the retailer as taxes imposed by this
ordinance shall be and remain public money, the property of the City, in
the hands of .such r e t ailer, and he shall hold the same in trust for the
sole use and benefit o f the City until paid to the City Treasurer as herein
provided, and for fai lure so to pay t o the City Treasurer, such retailer
shall be punished f or a v i olation hereo f .
Section 4 3. REFUSAL TO JIAKE RETURN; ESTIMATE OF TAXES; PENALTY;
NOTICE; ASSESSMENT.
4 3~1. If any person neglects or refuses to make a return in pay-
ment of the taxes as required by this ordinance, the City Treasurer shall
make an estimate, based upon such information as may be available, of the
amount of the taxes d u e for the period or periods ' for which the taxpayer
is delinquent; and u pon the basis of such estimated amount, compute and
assess in a d dition t hereto a penalty equal to ten per cent (10%) thereof,
together with interest on such delinquent taxes at the rate of one per
cent (1%) per month f rom the date when due.
43-2. Pro mptly thereafter the City Treasurer shall give to the
delinquent taxpayer wr i tten notice of such estimated taxes, penalty and
interest, which noti ce must be served personally or by registered or cer-
tified mail.
4 3-3. Suc h es t imate shall thereupon become an assessment, and
such assessment shal l be final and due and payable from the taxpayer to the
City Tre asurer ten (10) days from the date of service of the notice or the
date of mailing by r egistered or certified mail; provided, however, that
ithin said ten-day per i od, such delinquent taxpayer may petition the City
Treasurer for a revis ion or modification of such assessment, and shall,
within such ten-day per i od, furnish the City Treasurer the facts and cor-
rect figures showing the correct amount of such taxes.
4 3~4. Such petition shall be in writing and the facts and
figur e s su b mitted s hall be submitted either in writing or orally, and
shall be given under oath of said taxpayer.
43-5. Th ereu p on the City Treasurer shall modify such assessment
in accordance with t he fa c ts submitted , which facts be deems correct. Such
assessment shall be c onsidered the final order of the City Treasurer, and
may b e revi e wed un der Rule 106 (a) (4) of the Colorado Rules of Civil Pro-
cedure as provided i n this ordinance ; provided, that the taxpayer gives
writte n notice to t he City Treasurer o f such intention within five days
after receipt of the fi nal order of assessment.
Section 44. NOTICE OF TAX LIEN.
44-1. If any taxes, penalty or interest imposed by this ordinance
and shown d ue by r e tu rns filed by the taxpayer, or as shown by assessments
duly made as provided herein, are not paid within five days after the same
are due, the City Treasurer shall issue a notice, setting forth the name of
the taxpayer, the am ount of the tax, penalties and interest, the date of the
accrual the reof, an d that the City claims a first and prior lien therefor
on the real and tang ible personal property of the taxpayer, except as to
pre-existing claims or liens of a bona fide mortgagee, pledgee, judgment
creditor, or purchas er whose rights shall have attached prior to the filing
of the notice as hereinafter provided on property of the taxpayer, other
than the goods, stock in trade, and business fixtures of such taxpayer.
2 2~
44-~. Such notice shall be on forms prepared by the City Treasurer
and shall be verified by him or bis duly qualified deputy, or any duly
qualified agent of the City Treasurer, whose duties are the collection of
such tax, and may be filed in the office of the Clerk and Recorder of any
county in this state in which the taxpayer owns real or tangible personal
property, and the filing of such notice shall create such lien on such pro-
perty in that county and constitute a notice thereof.
44-3. After said notice bas been filed, or concurrently therewith,
or at any time when taxes due are unpaid, whether such notice be filed or
not, the City Treasurer may issue a warrant under bis official seal directed
to any duly authorized revenue col!ector, or to the sheriff of any county
in this state, commanding him to levy upon, seize and se!l sufficient of the
real and personal property of the tax debtor found within bis county for
the payment of the amount due, together with interest, penalties and costs,
as now or hereafter provided by ordinance, subject to valid pre-existing
claims or liens as above provided.
Section 45. SATISFACTION OF LIEN BY LEVY, SALE, AND GARNISHMENT.
Such revenue collector or the sheriff shall forthwith levy upon sufficient
of the property of the taxpayer, or any property used by such taxpayer in
conducting bis retail business, and said property so levied upon shall be
sold in all respects, with like effect and in the .same manner as is prescribed
by law in respect to executions against property upon judgment of a court of
record, and the remedies of garnishments shall apply. The sheriff shall be
entitled to such fees in executing such warrant as are allowed by law for
similar services.
Section 46. RELEASE ON LIEN. Any lien for taxes as shown on the
records of the county clerks and recorders as herein provided shall, upon
the payment of all taxes, penalties and interest covered thereby be released
by the City Treasurer in the same manner as mortgages or judgments are
released.
Section 47. RECOVERY OF UNPAID TAX BY ACTION AT LAW.
47-1. The City Treasurer may also treat any such taxes, penalties
or interest due and unpaid as a debt due the City from the vendor retailer.
47-2. In case of failure to pay the taxes, or any portion
thereof, or any penalty or interest thereon, when due, the City Treasurer
may recover at law ~be amount of such taxes, penalties and interest in
any justice, county or district court of the county wherein the taxpayer
resides or bas his principal place of business having jurisdiction of the
amounts sought to be collected.
47-3. Tbe return o f the taxpayer or the assessment made by the
City Treasurer, as herein provided, shall be prima facie proo:t· of the amount
due.
47-4. Such actions may be actions in attachments, and writs of
attachment may be issued to the constable or sheriff, as the case may be,
and in any such proceeding no bond shall be requir~ct o f the City Treasurer,
nor shall any constable or sheriff require of the City Treasurer an in-
demnifying bond for executing the writ of attachment, or writ of execution
upon any judgment entered in such proceedings; and the City Treasurer may
prosecute appeals or writs of error in such cases without the necessity of
providing bond therefor.
47-5. It shall be the duty of the City Attorney of thP. City,
when requested by the City Treasurer, to cuwwence action 1or Lile recovery
of taxes due under this ordinance, and this remedy shall be in addition
to all other existing remedies, or remedies provided in this ordinance.
Section 48. CITY A PARTY TO TITLE ACTIONS FOR DETERMINATION OF
LIEN. In any action affecting the title to real estate or the ownership
or rights to possession of personal property, the City may be made a party
defendant for the purpose of obtaining a judgment or determination of its
lien upon the property involved therein.
Section 49. CITY TREASURER MAY WAIVE PENALTY.
is hereby authorized to waive, for good cause shown, any
as in this ordinance provided; and any interest imposed
per cent csi> per annum shall be deemed a penalty.
The City Treasurer
penalty assessed
in excess of six
Section 50. PETITIONS BY AGGRIEVED TAXPAYERS TO SET HEARINGS.
If any person, having made a return and paid the tax provided for in this
ordinance, !eels aggrieved by the assessment made upon him by the City
Treasurer, he may apply to the City Treasurer by petition in writing within
ten (10) days after the notice is mailed to him, for a hearing and a correc-
tion of the amount of the tax so assessed, in which petition he shall set
forth the reasons why such bearing should be granted, and the amount by
which such tax should be reduced. The City Treasurer shall notify the peti-
tioner in writing of the time and place fixed by him for such hearing.
After such bearing, the City Treasurer shall make such order in the matter
as is j ust and lawful and shall furnish a copy of such order to the petitioner.
I
I
I
Section 5 1. DECISIONS OF CITY TREASURER;NOTICE; WHEN FINAL.
Every d e cision of t he City Treasurer shall be in writing, and notice thereof
shall be mailed to t he vendor within ten (10) days, and all such decisions
shall become final upon the expiration of thirty (30) days after notice of
such decision shall have been mailed to the vendor, unless proceedings are
begun within said time for review thereof as herein provided.
Section 5 2 . REVIEW OF CITY TREASURER'S DECISION. Should the
pplicant for refund b e aggr i eved a t t he final decision of t h e City Treasurer,
be may proceed to have same reviewed by the courts in the manner provided .for
review of other decis ions of the City Treasurer hereunder, such review to be
in the District Co urt of the Eighteenth Judicial District of tbe State of
Colorado.
52-1. Duti es o f the City Treasurer herein provided may be performed
by any qualified deputy.
Section 5 3 . REVIEW BOND FILED WITH CITY TREASURER. Before making
application to the Di s t r i ct Court under Rule 106 (a) (4) of the Colorado
Rules of Civil Proc edure, tbe party making such application shall file with
the City Treasurer a bond in twice the amount of the taxes, interest and
other charges audited and stated i n the determ~nation and decision of the
City Treasurer, wit h surety as is now provided in other cases of appeal,
or at b is option ma y deposi t lawful money of the United States in the sama
nner as herein p rov i ded.
Section 5 4 . REVIEW IN DISTRICT COURT.
54-1. The Di s t r i ct Court of the Eighteenth Judicial District of
the State of Colorado sha ll have or i ginal jurisdiction in proceedings to
review all questions o f law and fact determined by the City Treasurer in
administering the p rov i sions of this ordinance by writ under Rule 106 (a)
(4) of the Colorado Rules of Civil Procedure.
54-2. Suc h wr i ts shall be issued by the Clerk of the Court upon
a verified petition o f the taxpayer , f i led within twenty (20) days after
notice of the decisi on of the City Treasurer in any such matter.
54-3 . The wr it shall be served within five (5) days after its
issuance and shall be returnable at such time as the Court may determine,
not less than ten (10 ) days nor more than twenty (20) days after the date
h e n the writ was issued. The City Treasurer shall forthwith certify the
record of his proceed i ngs to said Court.
54-4. The procedure thereunder shall be in conformity with the
Rules of Civil Proced u re of the State of .Colorado.
Section 55. REVIEW OF DISTRICT COURT DECISIONS BY SUPREME COURT.
The decision of the Di str i ct Court may be reviewed in the Supreme Court
upon writ of error by any party .
Section 5 6 . NOTICES TO BE SENT REGISTERED OR CERTIFIED MAIL.
All notices required t o be given to the retailer or~~ndor under the pro-
visions of this ordi nance shall be i n writing and i~~iled postpaid by
certified or registered mail "return receipt r~quested" to him at his
last known address, s ha ll be suffic i ent for the purpose of this ordinance.
Section 57. HEARINGS TO BE HELD IN CITY. Every hearing before
the City Treasurer s ha ll be held i n the Ci ty o f Englewood.
Section 58. LICENSE AND TAX ; IN ADDITION TO ALL OTHER TAXES.
The license and tax i mposed by this ordinance shall be in addition to all
other licenses and taxes i mposed by law, except as herein otherwise provided.
Section 59. ADMINISTRATION OF ORDINANCE BY CITY TREASURER.
The administration of the licensing provisions of this ordinance is hereby
vested in the City Treasurer ; and the administration of all the other pro-
visions of this ordi nance i s hereby vested in and shall be exercised by
the City Treasurer , wh o shall prescr i be forms and reasonable rules and re-
gulations in conformity with this ord i nance for the making of returns, for
the ascerta inment, assessment and collection of the taxes imposed hereunder ,
and for the proper a d ministration and enforcement hereof.
Section 60. PURPOSE OF TAX ; DISTRIBUTION OF PROCEEDS. The Council
of the City hereby d e c lares t hat the purpose of the levy of the taxes imposed
by this ordinance is f or the raising of funds for the payment of the expenses
of operating the City and for capital improvements; and in accordance with
these pu rposes, all of the p roceeds of said tax shall be placed in and become
a part of a "Sales Tax F und~' of the C i t y.
Section 61. STATU TE OF LIMITATIONS.
61-1. The t axes f or any per i od , together with interest thereon
and penalties with r e s pect thereto , i mposed by this ordinance shall not be
assessed, nor shall a n y not i ce o f l i en be filed, or distraint warrant be
issued, or su i t for col lection be i n stituted , or any other action to collect
')~1 ~f!_) .L
t he same be comme nced , more than three (3) years after the date on which the
t a x wa s or is pay a b le. Nor shall any lien continue after such period, except
for t axes assessed before the expiration of such period, notice of lien with
respe ct to which h a s been f iled prior to the expiration of such period; in
whic h cases such lien shall continue only for one year after the filing of
notice thereof.
61-2. I n case of a false or fraudul e nt return with intent to evade
tax, the tax, toget her with interest and penalties thereon, may be assessed,
or proc eed ings for the collection of such taxes may be begun at any time.
6 1-3. Be f ore the expiration of such per~od ol 11miia~ion the
taxpa y e r and the City Treasurer may agree in writing to an extension thereof,
and th e period so a greed on may be extended by subsequent agreements in
writ i ng.
Section 6 2. SEVERABILITY. If any section, subsection, paragraph,
sente nc e , clause, or phrase of this ordinance is for any reason held or
decided to be unconsti tutional, such decision shall not affect the validi ty
of the remaining por t i ons of this ordinance. The City Council hereby declares
that it would have passed this ordinance and each section, subsection, sen-
tence, c lause, and phrase thereof, irrespective of the fact that any one or
more sections, subs e c t i ons, sentences , clasuses or phrases might be declared
unconstitutional.
S e ction 6 3. OPTION OF REMITTING ONE-HALF COLORADO SALES TAX.
Tbe City Treasurer s hall by rule give retailers the option of remitting
to the City Treasurer for any month an amount equal to one-half of the
remittance made by o r for them to the State Treasurer for the Colorado re-
tail sale s tax for t he same month, for sales made or services performed in
the City o f Englewood. Such remittance shall be in lieu of the monthly
remittance s required by Section 12; and all the provisions of this ordi-
nance applicable to the monthly remittances under Section 12 shall be
applica ble to the o ptional remittances permitted by this Section 63.
Section 6 4 . EXPIRATION OF SALES TAX. The City Retail Sales
Tax shall continue t o be imposed unt i l the adoption of a new ordinance
to the contrary.
Section 65. VIOLATIONS ; EVASION OF COLLECTION OR PAYMENT OF TAX.
It shall be a violati on of this ordinance for any retailer or vendor ~o re-
fuse to make any retu rn provided to be made in this ordinance, or to make
any fals e or fraudulent return, or any false statement in any return, or
to fail or refuse t o make payment to the City Treasurer of any taxes col-
lecte d or due the Cit y, or in any manner to evade the collection and payment
of the tax, or any p art thereof, imposed by this ordinance, or for any per-
son or purchaser to f a i l or refuse to pay such tax or evade the payment
thereof, or to aid or abet another in any attempt to evade the payment of
the tax imposed by t his ordinance. Any corporation making a false return
or a return containi n g a false statement shall be guilty of a violation of
this ordinance.
65-1 . PENALTY. Any person who shall violate any of the provi-
sions of this ordinanc e s ha ll be gu i l t y of a v i olation hereof and shall be
punished by a fine no t t o exceed Three Hundred Dollars ($300.00) or impri-
sonment not to excee d ninety (90) days.
65-2. Eac h and every twenty -four (24) hours continuation of
any violation shall constitute a distinct and separate offense.
Section 66. This ordinance shall .become effective on the
lst day of January, A.D. 1960 .
Passed on F irst Reading by the City Council of the City of
Englewood, Colorado, t h i s 19th day of October, A.D. 1959, and ordered
published in full in t he Englewood Herald and Enterprise.
Passed on Fi nal Reading by the City Council of the City of
Englewood, Colorado, this 2nd day of November, A.D. 1959, and ordered
published in full in the Englewood Herald and Enterprise.
/L/JS.r
--~Miyor v-~
ATTEST:
("
a #~ ~,-.~
I, B. o. Beausailg , City Clerk-Treasurer of the City of Englewood,
County of Arapahoe, State of Colorado, do hereby certify that the above and
foregoing ordinance was introduced, read, passed and ordered published as a
bill in the Englewood Herald and Enterprise at a regular meeting of the City
Council h e ld on the 19th day of October, A.D. 1959, and that at least 7 days
after above publicati on as a bill, the above ordinance was approved, adopted
and ordered published in said legal newspaper by the City Council at a regular
meeting held on the 2nd day of November , A.D. 1959, as Ordinance No. 31,
Series of 1959, of s aid City.
ATTEST:
SEAL
I
I
I