HomeMy WebLinkAbout1985 Ordinance No. 074COU~CIL ~ILL WD. b7
l~TPOOUC(O PY COU NCIL
''.AYO~ OT IS
A\ "FCl~A ~[[ RLPfALJN 5 A~D R[fNA[TJNG CHAPTER 'OF TITLf ••
[~GL(vC OD IU~ICIPAL cocr J 0 ij 5, R[LATIN$ TO SALES •~o USf TAY.
WH [►r A~, th ~ Colorado 5~ner a l Ass~~~ly arl~ot~o H.P . 1 ~~1, t h~
S ;l e s t i • s1~Dlif1c3tir , bill, d1,r1n ~ the 19 ~~ srssio"; a n d
ohf r r~s, the City r t fnol•w ~od. as • ~omc rule muntctoaltty,
~L s t ~~ i n c o ~o l1~nce wit~ t he tr ~v1~1ors o1 ~.B. 1 r :1;
,o •• THr~[FOR[, sr II O~OAJ N[D ~y TH[ CITY cou~CJL OF TH[ CIIY CF [h ELE•OOO, COLOq&OD, THAT:
~~c ~ior-, :, fh a ::,!Lr 4 of Titl,.. 1:, rl"lol •wnn 'J •~1,f'l1c i P o l r c-.. ~e
l ~.-:1 , 1s hr·r r.:.y reoe=tle d :,rill rt:i:'1:::itt fll to re cc• rt s fol l e "~:
~-r:v1s1c,,~ C''f t~is Ch ~•l'•t ~r 1s htr f-t ,y v r-s t~rl 1 n tt-..
ir ,·r~ ... , r-f t in :irc -:-. w1i-t ~'1 ll, w1 t ~ t~~ a,1r•rov3l o f t tic r.;t r
....... -l. -· , • , r t !i r: r i t: € f ~ r .-r. ,1 !'"I ~ r ' . .J ! .. '",:; · l !" r u l t · s .:-: n .1 r r.:;, u l ::i t i c, n ~ i ~
L;r
4
tr~ ':y ~i t h t~i s r r ~ct~r frr t ~n ~~kin· ~t r r tur~s, frr t~~
,. L • r t ~-..; ; -· .. • , . ., s ~ r c; ~ .. -.. t c,,. d r r-l t 1.. c t i :--.. o 1 ! t-. < ! ;-, v ~· s i '" t. e !', r :
t--r :-.1..;t., r. ,., r. 4
C r t • • :·rc o •·r -,.•·1r,i~tr-;,t 1 :n an~ ,...,'fcrc r "':"r,t
1--r f'•f, r. ,:-:-y -,1 w ►irr f -:.rn s , r 11l "s .-.,: r ';'r .,l ~t1 c,~ f h.::io tl ~~-
,y-:: .:·. ~ , . .:. i l ;; t • t 1.: t t t hi:• ;,,.r. l i c.
f.~~J~lST;{UTJ t::., 0~ Tt.>:: Th >? :,o,..1 r 1~tr ri ti o , of r.ll t~~
L ~Fl t~JTJ r-.•,:~~ .-r _, ... u -:•--(1 ir. t h 4 !. :·1-,:,ri tr r, t,~ f C1 ll c.•iri ·
•·rCJ ~-;•r.~ ri t-r :,s••s S "'~ll '1 :t vr t~t> 1 :>llc,w-4 ,r~ F'l•--1 r.-4..,
u ri l •=s s f ~·o -t hr ro'lt;){t 1~ clf'a rly a n n -:>.J rs tr1=3 1 a
, itfer-r ~t ir.(-n rir 11 1s 4 ... o)c .J~e c:
r 1 :..[CT )rl f·F Flf":A~Ct. ·ri -C'l!!r ~':\n L-uly -3 n o o1rt ~:i t c tt-a t cf '!i c ~ t-,•
Ch r I R ''."T j~ t~~ C it y .,.i,ri rtr~r. Tl"I ! terr,-s P-.a ll 1-cl t.i ~~
1 r y c t·s1 ·~,, ~ o f tr,";" fl1r,~ct c r.
C~'."~! 1 :1 ~-L~ f~Lr s ,~~ t ot ~l Jn .ou~t rece,v ca 1~ ~~ncy, cr ~~1t ~,
o ror ~rty 0 r oth?r ronr1 ~er a t1 o ,, V?lu ~~ 'n
r-1"'-Y 1 ~r 1:1--e t <'t a l Si,l ·:-s -3t r-:-~a il ~ac't· e r
l.C'liv~r r ., 1 y th~ rr t 11lnr w1t t-1r, ~h"' C--ity
· ur 1 r,,; ,.~v r"':'"1'1rt 1r,c t(•r1 ~.c .
r r :c , ·:-th . c~n ~u ~• r, f 11 r:lu s)v ~· :'1 1 ~ . .,\
"r•.ct ':..-:, i .. 1,,~,·-~ ~.v t ►,. •~-:>r-r :•I
. ( ,, c .. .-. -,. ~ ~ , ~, v t ~ '"' ~ t t .. c, f r,, l c ,. . _.: , 0 ,. r ,
'.t-i -; '."'t ri ~-r. 1-, t ""l r c ·sr_, o 1 .::ll r ,:,t :;1 t
r 1,-.f i r,v· 1 ·,1~n ,1 t ""r rcr1-,rtr•11~ ,if (.•r 0o r-r-tv,
•EL!f-l CU/, CHARI-
TA 8 Lf tR fL[fMCSY-
~AkY Jr;nJTUTION
R[HIUI<
S IL :. ;r ~AL[ A~O
Puf-Ch'-Sf
T :. '· (, I ~ l f f ( RS O •, t. l
I I-1. r:~ t.. l ~
th · ou rch ,,s~ uricc of t~c nroperty r~cc1vPrl
I~ th : e,c~•~qo sh o ll h e th• t~t•l valu • of
,.r•y pr-:aH r t y ~wt hdr-a e r thc rrfor. "'h ic h 4~ t,..
: c t-"!l ~ f ~ r .. s ,,l ~, o,. for le n sr , t1y tl1f
: t ., ?r ,, -,rt v,
tny Insti t uti o n which I s • charit a ble
1 n $t1t1,ti e~ cxe mn t fr o ~ 1nco~e taxation
11,c cr th ".' lnt~r'lal f,~v~,u r. I.ct of the-lln1tr n
': t :t:? s.
[v~ry sl1le, as herein defined, mace or
~•livered withi n the oa undorl rs of !ht City
e~,e~t ~ ~ale to a nurr~aser, oth~r t~~~ t~
th ~ c ~nsu ~~r or US!r ~f the nroo~rtv sold,
~~o intenas t o rrsell or to least the same
t~ th ~ us t r ~r consum ~r.
A s -.l ~ o r c xc ~a ng e of a~y ty~r , 1nclt,d 1n9 .:
s .i l'! f o r c c sh, ,n ins t ,-.lli!'e nt o r crt d 1t
r.~t r , an <'.wet, :n o e ~,,c an v other tr ,1rosattio :"l
wh ,,rf'>'.•y t h 1• tit L~ er ~r.~ses! ~o,-, of tano•bl~
:·~rs o n ·.1 :,ro:,rrty, J'i t"at t-!"r'"' is !i':'re ~n
·1:ti '"I O:-<J• i ,:; C:,.c.;1:inr .i -:,. tr-c1n ~f r rr f'd ,
,r.,~1ti~n .i !ly ,,. ,th~r~is,, 1o r a
.:-c·~~i cc·r ?t ~on o 1 e,r.y r.:=.t ur c .
f'.:.r c~r ,:-.t ;·-:-r $C' .... ~l r.r •rir.r t y o f all ~y :--~s,
;r.clu (•i •~• wit~::.u t l 1 ·i t at1c.,,, l!'l ~c t r1cal
.,,..,.O)'• J i!: or t \ .. l t rit,r ,,,, t e lcgr&.,., cin rl
c .~l ~ !cl~v1s~,,., srrv i c~s ano t'ie s ~l ~ e r
1u r;1ishi1 J cf st !➔~ er cthfr hrat. Tn ~ t e r ~
!:►,.-·ll roo t. hC"~'!v~r. i ;i clu t4e r"~wso3orrs r:-r
".:.y ~7 -it'\es , a s d!!f ir.~r. t,y ~tcti cn ;;4-7 .)•lC:'.'J
[ • r. • S •
!itri r th-: o~.:i u-,t r -:-o ,J ir ~o tc, ~r c-a i c t,v a
t :i-~y ~r uro,.. t~n ••-l •·• ourch u ~r 0 r u s~ cf
-'Jr. 1t·:'"' of t ~""l :-:i1>l c r.':'r ~onal :i r oo•rty o r t l--•
,-.c: :r c-.-::1 t ~ ~r.-'J t,,,t cf rr :-n1es coll~c r e:: t-y a
r ~i ~1l ~r u ~on ~~ich sue~ retailer 1~
c,r•l1 oa te :"! ta a cc o u,...t to th ,. i'irtct o r 0 1
I=" i ,, .,r-C f:•
1 /,):;AY r"-(i t h •r th -: te-r son c o l-4 ·i~t ~a t o oar th(' tax
l .<Ji c-:! tly t r.i s l h'-1:iter, or tli ~ n~rsr.n
f'J' t ·1..,ut":":: ":c r.oll~ct ~n :-: a r.c J u r,t tc-r ti,,~
~ .,. tc t ~ 1 {r ~ct~r ~i ~i n ~~c n . I
r:..ur.c1l n, r i, y ~t-cli!,."! t"'-;1t tl'\r purr,osr cf thr lrvy 01
th e· t 1J•• o:: 1"'t,CS:c r t,y t n i s ,.,;,:t,~ • r 1~ f':>r tt-,r r :11tt."rp of funds f o r
11 ,.J)' ... t'r1•. lf t~,:;-';'"'!"~, •. l r::r l·r il t .1 •1: r,ot.nt,~·!: r f tht Ctty n ncf for
c n ~it ~l 1~~rr~~~r"t~; rrov1jrd• ~ow~v~r, thht ~ll 01 t h ose
r r vr~u e ! ~Priv~j on t~t· usP, co~su~ot1on or stor t g~ of thost
H<es cortelned In ~o ctl ll" 4•4•:.·3 ~· cf this r.h•r.trr, dcalln ~ >i l:h
~ote-r v rh lclcs, trailers or sc•l•trallors, bulldln2 ~atorlais ar~
su~cll r s, •~•ll b~ se~rep,tcd, h•ld aoart and deoosltod Into a
seu!rote copltal lmprov••cnt account •nd sh•ll be usoo solely to
fund a nj fln ~ncc the cooltal l~nrov•~ents of the City.
4-4-4•!: lA~tAL[ IT(~s: Th•re shall bt collect•~ and paid as t ·• the a•ourt, st a t~c 1n ~octlo~ 4·4·4•2 uoon thr
1 cl lo• 1 n ·,:
t. ln tn (• purcha~r rr1c ~ pa1t' or chara~e uoon all r~ta1l salrs
:~c purchbs~s of t ~n,1 ~l ~ n~rson~l rrootrty w1th1n thr
,,rt.nour1~s ~f t ►c ~1ty, 1~clud1n~ dtl~v~ry within the
t:~~c~r 1~s oi t~f (ity.
0~:~ tht d~,u~~ r 1i a f~r :ll ~,~ts, 1ncludinc cnv~r
C"',rc·r-s, 11 rJ",V• 1ur ... ist-,':'.~ 1ri •1 ,iy r c~t~ur a nt, eat1n9 hc-u s,,
t-.: 1• l• oruc.sl~r -:-, clur, , c;-:,rt o r tu,h ~lace at wliict-""eot s
:,. of •.r.r. ..,rp !'~•l-tr ~l-ir 1 ,•:,l ie.
( • i... c. r ~ : .., . ,. C'., ~ :. l t r-.. , r, r 1 r • , (' r rt h, r c '"•n ,~ i r: .. r n t ~ C',.. o 1:. 1 d c,.
r , :~ :V!C f o r ~ ..... ,r ... :"!l r r l rllrr c-1 "flY ri:ic-"""• ro ci ... b • c-r
•; l i r c r-( f :. r l -: r ·: : rr ·1 r u,. f\ ~ !" • != ~ n , . ., y r-r t a~ l 1 s !-'I,.. r r, t
,.. • : .. ,. 'il.J rt". ov.:-.1t .... t .· tc :~c r,,;...,l1c.
l ~:r ! f s ~trc~y i n ~o~~r u cori all s~lr~ of all 1trrr
s rc cifi td 1n s~c tf~n 4-~-4-1 ~bovc, within the bnu~darits
c1 t~~ City. u t ~• i n a cc ~roancf wit ~ thr foltowinp
sc re;Jule:
• rl lnclu~ln ,
• 19 1nclud1r,·J
,S 2 1Nlud1nt' .e~ i,ctuc1ina
• IP.
, 51
' ,0 4
1 1 , : i
-Jo l d )l . )]
!I • C2
.~3
L" s, l!s i " c•c.-~s rd i:i n '" nol l .?r cs1.: :> the t1w st.all b ~
tr 1r ~·r c~nt~ (i.:3-> ,:,n ~::,ch -full do ll =,r of tl'\-e-S-'l~t c;r1c•,
,,tL-:-t"':." t r-,: c::►c.,, in ti-,1; ;,n ::..v -:-~cl--£-~11J1P fer th,. r+or-1-icab\"
1 .. ~,t 1:r;al o,.,rt (f j ~c.ll c:r ci f r;c t-i ~urh s a l~s or1ce.
1•· 1tll ~..,1 n,~ t .;11 ,:~ :r·· n,.,,.~·ny lc.vit ~ u11~n th~ rer,trtl f ee ,
I
ori c:i , c,r rtr ~,. rrr",il1~r ,! t 1:n r r1 1 <l nr rec,1vPci, unc-r, the
r1 ·r t l e r l~,.~t ~1 ~ny ~,·~~, rrnm~ ~r ~oc,1l~ h?w ~s for
L .~ iir," tiurc :is(·"' i ri -tnv h c,t ~l, rri:,t< l, lou r,,:, rct i:rt, clut.i,
r:-c•ir • he.u s"'• 1;:urtn,rr1!" l ltild ir:a .:,r c tht·r r s tcil 1l1 !':t'l r-•.'nt,
n k1,.c !.Uc~, rnc r!i !V:J 1l ;rn l•· to thr 01 1~•l1c, whcr':' thr r,er1c-"
ot l ,oc1no f o r w~,it~ ~uc~ rt•n t11l fte, or1c ~ or ot~1•r
ccr~icrrat1on 1s ri.,1d or rtc~1v e d sh ~ll t,,:-lr.ss t~ .. n thirty
«-~:> C";ys. lhosr t .'.:I JPf: "'o:-rc-~y l!-v1e o are:
1. lnC' sales t;,x ~-~t forth 1n th f' prtced1ng paraQraph A
n ~r~r 1 lev1trl 1n 1ccordanc~ with the sc~edule as 1s s~t
fc,rtt therein.
;-. Two perrPnt (?t) o f th~ cost of thr rent~l f ~c , rr1c~.
er ot t r consiccrdti~~ 0 1 1 0 ~r r~c r 1vr o for t~c lodpi~µ 01
'? ·ch full o~ll~r r,.f f:a11i r~nt a l flt·,
Th• :P rr.on, p <1 rtrl :>r!=hio, cor:,cr ;1 t -fC'n , 'Jr othrr ef"titv r-ia~-
ir r ~utt-i re,o~s d\13il ab le !~,oJ ll, 1or ,1 ;,t ouroo~~s o f this
Ct.,rt -:.·r, t>t ~,.c r •t'U t ~ t"e '.'l "rrt o 1ler" ,1s dt:·f1ntd 4,-. c:-tctir-,
4-q-: c i this ~~~~t~r.
Tr r r ~t ".ilc-r s~.:i tl .,t!d tt-,, t ;a il"',OC'sr:r h ~r~to to t1-p s 1 le
,., er :rne c.f t ... ,. 1t~,r. s fl l l., ~ho~in ~ s urh ~ 3 X at a seo3rat c
.::re c-irti~ct it•r , ttn:i, .. r':,, 3adrc,, s11ch t ;,x s !"la ll
r :.,.~tit ut -=;: 11d rt of s.uc1-1 c r!c ,; l'..'r c 1·.,rg ~, !-h;.ll ~'? d dc~i•
t r r · t ~ .. :1urc 1 ;s ,,,. tc., t h-:-rct r11 l e,r u .,til r r.ic, it~J !:'~·,ll
r~r -:v r.•r il t\l~ ,t l ;·"' 1n tl-i •· '!ia"•~ ~t r,rirr ,,s oth ,.r a~"J t!.
r •.r ,;:r r•s .:i cti )"'': C C'l r-i~JM..,,:~.--..,. i:>r ~1~"'.'r ,l ,1nu a ry 1 , 1 c-ot:,,
: r ·· 1 1 '! y • ,; ::. J l ~ !.: t u,. c; i-: 'J l l r. :-: 1 r ~: l y t .., t r r: ,;; ,-.. l ~ :i f
r 1 l :-l f"' r1 c r ~ '., n -. l t , r 'J L :· r t v ; t r , .. t ,i 1 l o r t 1-.,. 1 u,. n 1 s r: 1 ,.. t.: Of
: ,.,.~cr.r if tl'l r: tr :"'ls J c'!i ::,., ..-~:s or'!'v~,...,,sly sut'lirctc c:' t ci ·"
<: tr ;-, e r us ~ t;,, n r c,r-:"rly -r,-: '.1 r ~n o rt1 c.n . t ~Lv 11r:.c s':':-' on
t"'• ~-tJrcr ,,s f"r er u ~,:·r ~-y ,1r:,~~•·r sta~utory or t-.o ,..,. rul ~
~l.rlc1 :>.J lit1 nou .:-i t t:i r.r ;., ~•r~ss of t"irr,· o~rc~nt ("'!-\) •
. \ t r f'( .. it s"':~ll ~..: -:r ?.,t"!G ~~;.1n ~t thr r 1~y•s s3lt-~ t :1 , witi-.
r 'H.e ct to sue ..., trJnStJCti or. ,..Quell in ::-ou"'l to tt-~ t :~.,,"ull r
1r-i.:csr ~ l o c c.l ~_:i l .-.s o r u -(· t .~., rr ~1i11 r.usl.., o.iio by tt-'.'
r.t.;rcn ~s e r r~r tHi ~ r to tt·•: l'rtvi r:.us s t :::tutt">r"> "l r h~-re. rule
~,~ric1o~l1tv. lhe ~-o unt o ' tt f cre ~1t sh~lt not ~~~~e~
t t r ! ~ r· er c <: :1 ~ ( 3 \ ) •
t . r ,t "'r t It c rr'i• Th ~ ~,i l ·'! n t ~~~ f o llot-·in -:: cl :-s~'.'S ~"
~ .rrii:-ilr ocrs ~n ,l p,.ooi::r~v J rr f')l'E"IT.p • fr ~r t ►,e, t ,•,-i .. r-r.s r-·-
r) ~c c~ic, 4 ... ~-~-:.
1·c•~('lr V'''.ict,,c:, tr ~il ,.~s :1:, ~".'r-~ ... tr :.ilr,.~. r r".:-f ~trr -:., ...
:· :J : !" ~ ,:, ("' 1 t r. ,. ( ~ : y ~ 1 r ., : I , w ~ n r"' •
·-l ~s r,f t ,.·1t 1L l ! r..•r r,....,n ,:d c r o c,rr t y whe r r bo th t hr
1 t.ll r .1n n rr n ..:~t 1 •,n r. ,_,r1 -:~:
T Ii ~ ... ·1 l ,:• s ,i r ,,, t r. L' :, rt i ~ ! wt O a r l° r (· s 1 d ~n t s C f t ': r
;:c 1~,: ti u~1 n ~s t In. t ht ~l -t e o' fol or J~O, b ut out s 1~e the
C 1 ty: ;_, o ,
L. The art1cl ,..~ o urch rt ~f'o ar~ to h'! dcliv P rrrt tc• tt-,
t -u rc t1i :i':'r out !;1 :t' th f:' C1t y t,y CO "l r o n r ~rr1 e r o r h y t~~
<~r v ~yanc t o f tr e setl ~r "r oy ~ail.
~. S :i lr of r.,r.d 1c1,.,<", 'l"C~'c a l suool1 "'s, orthcoedic braces
ri r c a oo l1 a nc !'s , ,:r '1t a l ,1 :J :J li ~nr.t s, h ~i r1n'J 'li d s, cr u tches,
~r-~rl c ~~1rs, ,-yt g l 3 ~s ~s o r ot~~r ~~rhan~cat contr1va~ce s
w~t n r urchas e a •1th ~ li c P n t~d pr a ct1t1on r r•!; writt t ri
p r t ~ u ;::-t 1on.
: .. lr:s c f f f'l -:-o t..r :'.l,·11ct ~ ~h 1rt-, a rc ti:. h e con 5 u "1c,;: 01 f th •:
o r -~~~c ~ o f t h r v ~~d ~r . A~ u ~~~ h~r e i~, hf o0d 11 ~~~n t fo o ~
11, .. ~c r if a c v 0 rt i ~•-c e r ~::.r ~r;.er: fe r ~u-.:sr1 ro~SU l"':;t 1 o ri ;,n rf
t :l ·1 i .1 t h e s.a ~r fc r r-, C"''i.:f +i :n , ou ,r.t 1t1 r-~ ;,.n d o a ckc1 .,f"'I •~
?-!'-i f. cr.rirr-c nl v 1H I j l.v n r r c r rs.. lt•,!" t"r"" inclu df <t c r r e al iz
~· ( C£ ""il l t'r ct u r ;~; •dU. ~r,!"' :r.il ► oro;u ct s ; ,r e;;t a -,1 "'~a t
: r ~:.:t .ct r; -,.;,,.._ ,,r ~ f 1 c;~ :-r r-"":,ct -:: '?P '"!.. ~'1C" ?!9 r,r o nu c t~;
V":-""~-.·l r s Jr ,;.: V"•t·t.,til " :-r c .uct s : fruit ,i n :! fru 1 t
•-'C :L r•.~: !"l--'t r , :u "),r r_i ,-"•;u c t r .r r t u ;.;.::r s.u~•st i t u t ~s :
c ·1t -:-r-~· ,,.,<· e r I t -· c:;1,:-~t ~-:11t •c;: ~t·•s , c o c n, ,,.,'j c r-c oc:1
"'r ( .. IJ C ts : !r i rn s , C0 '1 .·1r-'1 "S , c;~lt J''. 0l !'G lf•:t rl'.';,r1n r . Th -
t · r t 11 f ro~" r ~r,. ~r t 1 ""1 c l 11~~ c'H"wi n o 'HJ"': scdr1tu c,u s 11',:l t
f'J r \':no us li cu('l r ;! r:oc lr t .i i l "-i•• s; rr ~.,r i r t't ry "•!•(4 ic i ,...rs ;
· :~~ru rs ; l o ,:n~-:,c-; ~~·.1 c ~i v i t;-..i ,-.s fl'tC 'J th -:r Ci ct a rv
~Lr:1l · .. rnt ~; wc.1 t •r , "',i r'\!',.. .. 1 l Wd ~,..,. .:,n , c a r ov n ,:,~ec w.:,t r_•r
~ r ~ ·· t t· c i r c ,: ., ~ ,, 1 n •· r ~. : i r. r ~ o r. t 1 , o :-!:. : 1 o o o o r .~ r i n t
~L r ~1$~!d , o r n ~~,r~ o r ~"rv ~~ f e r c o~~t,~r t i on ~, t ~~l c~,
c · ir ': '..'r c c,u rt~r ~ ,r .,...,_ tr ;:ys ; r-,l f!S~C5 t di 1:h e ~ o r o thr r
t ~1·l ~•t1 "~ o r -J vi <'('.l =>t th -' r e t .a\ilrr: ri r-~c r\rec, 1 ,:,o ~J o r or1n ~
s:: t <i :·y r"tc:1 l i r s .,i,(J r '! 1 ul ·1rlv s ,.,ll f -,r COn!.u ir,ot 1 -,., o n o r
"l t:,r t~c-o ·r .-"l~~s 'J f ":he r et a il e r f'v ~r t t--.0 1Jo'1 su c h f ll o d C'"
_;r in ~ i s s c,l ~ ".)r, J "t 1 .,, ... --u ~•• :r ''t c o ,:," o r ,1~r r1n ,i i :;
t fO":l t n i-.C.k t1 ':'::'r ~r 111r R,•t.<:.C'! ,;n o t ~kf""" fr o rr thr or ";"~i s rs c f
t h t r et n il e r t ; .. ,....: f o n r1 o r r~r 'n ~ v • r.r'':'C t>v o r ttir ~u 9 1--
.. , c " ~ r. ,_. s c ~ o ~· +-J L 1 o 1 -~ ., r·.rJ ,:. r •
· ,l ,::-s ~t '1-::•:s ,..,,.,uf ~,..t ur ,,J 111 itt-:1 n t ~.~ Cit y ,,n J s c.Ld
ir ~~• 1.)' n y t~-' •"''"'l 11f =>c~u r ,.r t r -~ CC"'"':-r c :.r r-1 !.r c.o t-r c-~1 ..
l ··t r r st ·:t ( t -:--r-r c t ,,t; ti"'· 1i 1 t ir ,1::? C.it n ~u r-1 r ·.1-:~·r , ""1•
:,,-tr 2~!",1 c ~~:--~ f "'.'"~.,1 ....... _.! r,n ,:-r a T t •r ,':n u ,,rv 1 ,
: ' L r , • r , ! i : r • '> :. , l f':: t .1 • ~,. 1 I I n ,. t , r :, l y t I') • +-,. ~, l t' o f
I
I
rlrrtrl,tticr, .ineJ f,u1l ,11n c. n,;t tf•r1 e1 Ls, a~ tt-~ tc·rm 1 r. usc·d 1,,
~-:·tt ,,..,.. 2~-:'!-l .l ', i:.; •• ~., 1f such ,.cJtcr1 a l~ a r,;• r,4rk~C ,1 :i
r y tr,·· purc~ns ,·r n 1J 11 t~e t,urch ~s e r of svch m~tr~1 ~l ~
l,r ~s?n:s t o t 11r r e t ~1lcr h build1n ~ Dr r~~t or oth~r
::c11 ~~ntat1o n ~ccecta!1lr to th ~ City rv1~rrc1n g th~t ~
Ire •l use t ;;, 1-itH t:"t.':1 o.-.1 o or 1s rrrwir~o to bl! pa id .
~-•,m~t Ta xr~y ~rs. ~~l£s tc t ~t' foll o w1n~ classrs of
t ·11n r::1rrs shc1ll t r t •"T P t from t.,, t a x 1,oosed h v this
c~Lo t e r:
1. r~lrs to th,.. Llnitcd ~tat r s QOvernwrnt; to thr st~tr of
lc lor ~do, Its deoa rtm,nts or tn~tltuttons and to t~c
ocl1t1c~l sub~1v1s1ons th ~re o f, 1n their covern~~~tal
c t1 acity only: in all sal r-s to th~ C~tvi ~rovic1ria,
~:~r vpr, t h Jt n ~ cc mme rci ~l, 1~dustrial or other o~nk1~u
irstitut1 -:i !"lt ~-r"l a nize o or ch .=,rtertd b v th~ lln1teo St dtl!'s
-0 ~~r~~ent• a"ly b~e ncy or de-oartmPnt thereof, o~ by 'h e
St f tc-c f Color r c:ri, shall bl! considered a 9o vr.rnf'lrntal
inrtit1Jtion for th e ourp ,s e o f thi s ~Xl!'"Dt1on.
~• :,,,les to r e l1 11iou s , c h ~r•t~blf a,,~ eleemocy"~"V
~, !>t ~t uti cin s. ir, tF"e c c r~uct cf their r~q ular rr.li o iou~,
e r,, r i ~r-t.l r .~ .... ~ r:l ~~~:--osyn =J ry 11Jnct1on~ -:n J a c t 1v1t1 r..~.
:t"1nc h~r f i i c :,,,•~1,,r j s .. ,,ill t-_r ':'Ce'"',-C1 .".' r )f ~'l't•t fr ~--
~ l"I, • · ,, l -:-v i 1
: ... r y t h i s C t-i • o t •2-r , ~ r l,, ~ c, f b u i l r. 1 n :1 ,.. a t~ r i ? l -;
t• r !; ..J :, t t 1 t: c; t ,.. : -:. u !i e.., ~ >. t'l c-I),, t ,. 2 ct , r t ('I r t "' c
l "'.' .. st r u ctic,. :♦ l .. ir.~•1c-v!•rr,,:-.... t for J "y of tr.~ 1n !:t1tiJtir."'"
'"r ,~t"""ICit:t ~1u-,;-•r "z t ~<' ;-, SIJ~•S !:'tti O!"l :; '.:O r ! hpr,:,,r,f•
f ur :,:-c1 P r :n ,; ... ,.,:. r_x c---~\ti r,ns; ii s riu •·t• Tt--~ flUrde,, o'f :--ro cf
~,.. .t ~~)' r ft ➔il 1 •r is ~-~~;•t 1r o~ ccll•r~~~, ~ taw UDOr 1~,
~: :::_5 !;':la J -ij 01 y i,,,, s ,J't • t r. t h ~ Cl 1r-ect n r-of f:1n:1,.,,c'!• or-
frc,. "'"ldn ~ r "'t 11 r-n f c,r t'1° s c .,e , st-all h ~ ::>n the r~t=J il':',.
u "rer ~uc~ r •.:·J!;:: .... =t olc rrolJ"lr '=ri c nts ot o r co f ... ~ tr-, !"lircc~:-r
~,, t rcscrib~. ~~c u lJ ~ t 1c;o ut~ hr 1 ~~ bP twc~~ ~ny
tt l rct . ..:s~r .:,,-,c s '-ll P r .J ~ t ~ -,ti!t"'ie r nr n t1 t ~ny re t ,:'l S 3 l~
1 !: ~•~,..•t't fro-t ,,.'"ltion h.,,r~11nd('r• t ~,,:• sell"!r sh c:lt.
n --\lt-rtr.--el '.?!-St c o llect a n o t l"I I'."" t1u,.chas~·r ~l-i .1ll ['lay !!.uci-. ta, t
·1r c t h~ s~lter S"'J ll th~,-!UP C~ i~sur t ? th ~ curc~~~pr d
r cc~,P ~, ~r c ~r~111c ~t e , ~,, for~s ~r ~s cri~e d b y t~~
C ~r~ctor. sh~w1n c thf n a ~~s of the s~lter a~~ ourchas f r•
t ►·. i'.:~r.-s ourch ;~c o, t"c o ,1t •-:• oric~, a .,,c-u-,t '>f ta• :>c1iC 1
'-r c ;, t . r 1 !i f ~ t 1 t t 11 en t ~ f ~ h~ c l il 1 rr o f ! x ~'IIµ t 1 on• T h ~ r ~ -
•ft ~r th e c:11,.r:h \~!:r --r•v ... r.u lr tc t~r ~1,.~rtor for t, r~fun :i
t~ S lJt ► tJ~es ~~r 1t s~~, l t~r n be t h ,· outy o f t 11c ~1rer t o r
·i ~t•:rrdn • t h !' QlPstin,-, o f r x,.·m ot1,,,-,. ln o n) c~S';\ wt-,r-r ,,
:· i -: y r !: f u., j c; · • ., , ~ !I '( ::; , 1 t "' ➔ y c o l t r ct 1 r o" t i, ~
r •t 1 l ,·r t~•·~ :.'"'11 1,•t ei l t 1 J1"S r ·t .Jint'r. t1 y hl..-2,~ ,1 f ,.( wh i cn
~:. --:~r~Lu~,,~ll> ·, r--· tr ,,r-i !:.i c t1 '1,-.
L!C f~Sf r o<> ~f TIILf R H[(WH ro :
ti . 1t f " .ll l t: u'1l.~o1ful f o r J n v ti-:·r~o n tr rn,:, t 'J 1n th, b u ,:1rt t!SS
rt ""ft .,.1ri t rrt ;.;1l ~e.l ts , .,~ th" r:·•"'<' 1~ d 1 fi'11 h r rr1,.., w1thou~
1tr s t r t v1r'lg ott a ir,rc1 ~ l1CP~~c thr r e-f ~r, which l1trrse ~~a ll
~.t• fl r ;.rte,a dn d 1ssu <·o h y th1.· !.tty L1cr n !'•.~ "ff1c~r, ,,,,ct shall b:-
1 n forr~ i n c effec t ~~til su,oP nrc~ or r r v ~~c n.
:,.,-Li c ense· sh.Jll bf> r t-Q11irrd 'for ariy p•rson enga g ed cxclu !:1v ely I
i r t t1 ,, ~u sint ~s cf scllin ~ c c~~o d 1t1rs wh1c~ 3re rxe~ot fro"
t -,xa ticn u~cer this (h ~ntr r.
C. , ... , l~cr.n!'.~ recuirP -i tiy f.Ubs.sction A abovt ~hall he qra,,tcc
co c n ,~o l1cat1cr, a s s et 1 0 ,th 1n Title 5, Chaotor I of t •1s
C. T~! City o f (n~l~wco n shbll ~2ke ava1lnble tc ariy rP.ou c£t1n~
v •~d ~r a l o c~t1on gui c e showi~q th~ boundaries of the City.
frr tr ~n~e ct1o n s c c~s u ~~~t~n en ,rafter J~nu~ry I, 1~a ~. th r
r ~cut r t1n ~ ven d or ~~Y r e ly on s uch loc a tion guidP an d a nv
u:.;c ,,t t tti"r~of, a v :1 i l1bl ~ to s ucti y..-nd rH ·, 1n oet-:-r,r,1nin 9
~h .·t h~r t~ coll e c t a ~al~s or IJ Se t e w or ~~t n . ~•~ r ,n ~l t y
~.,•·ll t":" ino cse ~"! or cc!i ~n f o r dc·f1ci~l'\Cy "'ai nt r1 ine,::1 r1oa 1 r-~t
c urt-v •n r.~r ~hCI ; ... ~o.:>r" t ,1 ith c..n""r.l1t-~ w -i th th ~ ""C,.t .r E>C'!:".,t
l · c . t -i u -. 'll, 1 a e ," ,,; l .it-t -: •. c i t •
.. -'t -.. -~-:
ry r (<;: ~l-:-r wh ~ ":G ~~ ~o r 1,~···n :' t o ~---·r•iv •. ly ~.,C :J "l~C in
~ L l ' : , 1 r ;:. r , r 1 r ci ~r t' "t !' r t ... ,J ,·, ! hr t-,.,_ { ' ) { ~., s ~ c, 1 t 1 v ':' ,. ,:, n t '"i s •
l l • :· r 1 -: r ~ :-i:: :1 t a 1 · 1 ··, . s J i ..: l i r .• ., s ·"' • o" r :, ~ i t w 1 t ~ t h '? U 1 r ':' c. t ~ r
::1 =ir ·-1c , ... C:'!Sh or $u r \tv .. ,on:-in tri r .::ir,:u nt o• s11tv 1 t;ll-:irs
C ' · . ) 1 '1 r-! .. , C r. t" n ('f it /... 1 : Ii C r ~ t 'y • 1.. ; UC ♦, f Or-"1 ,1 ~ IT'.? y t°l'· C" OP r O VF .;
~Y t n: s,i (. ;r ~ct c r c t r~,..~~c ~. wh ich tion : ~~~ll D~ c o n ~1t1 c~rc
;.1 ;·• .. r1 .. ,, rr c u r.;tv for r ..,~· l.'r.y r.i "r,t o f th ,. r c t :1l s.l lf"~ t3'(~s .:lu E c:r-
t : ')"C: ... .__.. c •.,:.:. S ucti r n t11l"r s s h•ll ri c lc!' r-(>r•o rts of the ~l!'Ou .,t c-t
t ~ s r ,.lltc :r,~, ~►i l l r-. .;y t ~r s •:"" •~ th r c~~Y uo:n sur ► for ..,!; :,.-,,-:
• t S 1..1 C t" l i ,.. •: :.. ,'i !: t t, ~ 1 1 r t: C t O r C f F 1,-. ""! n C,. II' c"? Y r ··CU 1 r,. • /. '1 y 1 ~ 4 l Ur •~
t r ~·-..· :.uch ~'vc rt o r t c ;):Y i?:'l y ':i:x ,Ju'!' a t ~r.-: tir.~ so":'c-1f1ca
s -ll t ,1LI!•: , • ., ··"'"'!'Oi 2-:t -: s u so~n ~icn ':o th-:-ltc r ~c;e anr t t-v
'~rf~i:ur ~ cf the t.~n t ~crte~.
J t r•·, ll fH tn•• Cu t y o1 •!ve r y c :·rsoP"'l r •·cu'\re d by pr~v1s 1 on s ,:-f
St ct~c r ~-~-~-4 t c c,t~1~ i s~l "s t .Jx l1c r ns ., t~ kte c en o o r r1c rv ·
s 1.. 1 t c-t l ,.. r f c "." r -:-s o f 3 l l s ~ l t' c. "' .-: ~! :· h v 1'11 ,r , i 1 ., d s u c Ii c. t h t-r t , o:,,:, ~ !. C r-
1 r c ~ 1.. ,1 t L ~$ r·~y o~ n~r ~~~3 r y ~~ ~ ... t~r~1 n~ !ti~ ~~o u~t of t ~x f o r-t h ~
,~1l i:-<t ~~. r.4 ~►1ct-tH i !:i li 1t,l 1..· ►.•:r -:u .. ,ci ,..,. l! L~a tl b ~.-~~t-du tv
•.\I• r>· 'LC., :-~-r scr. t ·. r ... -:.1 • ··C.: :,, .. ~~r"" ,,..,. • -,?r-1 c-r. e,f t t,re e c :,
-,~ r-c; ,,t l ir,v :. •c ~!-rd ,, .. -:.r ~ .... :--..-rc1-1 a .-1,..if•_• :i1 1rc .,!JSC't:.' t-,r r ~£rJ le,
,.lt ,, c•· .. cri1-~• 1 r>v 0 i r •·:, ~n~ c..:n••r r ('CO,.;c: ~"'1 ,ll ~.,. nn•·r, f"'r
I
f•?M111 u ti,.., ... t onv til'lc o r thr n1rector of F1n a ncp er h1r d ulv
~Lthcr11~~ ~~nnts.
f.. fv ~ r ,-L•t:rscn, p u rtnr:rs 1·:ip or coroor ,:i t1nn r Dc111rC'd to o~ta1n ,3
s ~l ~! t c • l1c~ntr c ursu~nt tc th r orov1s1ons o1 ~rct1on
4-4-~-,, sh~ll f1le a sale~ ta, r~turn. w1th p~~~cnt of tax
o~r ~. 1f any, upon the st3ndar d ~un1c1Pal sales an ~ u~r taK
r ,oc rtl~g for~ a s aoo~ted oy t~r •••cutlvr director of th4
de~r.rt mr ~t of r~ver.u~, not lrss than one~ evpry thirty
1~.1 d •ps for th~ oreced1nc cnle~dar month; orov1ded,
h••••er, that If the ~ccountlnp methods re~ularly rmoloi , bv
th e licensed retailer In the transaction of his business, or
cth • r c c nc1tlons, art sue~. that reocrts of s,les ~•de on a
c •l •rd J r monthly ~•sis will !moose unn c c•ssary har d shlo, th,
t 1rtctcr ~ay. uo o~ r r Qu~~t o f sa1d rPt b 1ler, ~cceot r•o~rts
a t LLch l~t,rvals as will, 1~ his oolnlon, better suit the
con v ,nlc n cp cf th• ta,oa yer, and will not Jeooard110 the
col l~c t 1on of t~~ t~x; anrl, or,v1d!d fttr!htr, that a r~t~1t ~r
r ,1r \ Ll1si"css in tw~ C~> er ~orr ol~c~s or locatio n~ ~a y
11lt o n1• return cov ~rin ·1 ~ll such bU!1 n~ss a ct1v1t1rs 1n th ~
(' ~ ♦ )' •
1 ~~ r P:urr s £~ file ~ ~h,lll co~ta1n sur h 1nf~r~~t1cn a s ~lY
rri :-:r,l t• tt-,t r:ir <'r t -:r t o .1 cc:J•~t ~lv nr-t -:.-,.,i n~ thf" a l"'cunt cf t -u:
cr ll t.c•f'c tio; ti-. .. C'P r so r:, o :rtn t·rsh1 o or c o rr?r"ltior 1il1ng
t~ r~tu rrh b ut 1'1 .::ll cL s·r: s h,!ll c o n r~i ,, t'1 ': follo.d"' ..
i --f < r t" . ti C'n:
l . :,-,,_ :l'O-unt ~f ·~r ts ... t :;1.,-.nl,
•ur~r~ t"'( OEri oc-ft:r _,hict-th r
(1lr~ ~a ~~ ~> th v rr!,,1l r r
,.~turn 1 c; f 1lr r.;
1~r trttl Sdlrs or~cr ,1 ~ll ~r orr r ty rtturr e c by t~t
i:-ur<t",l se-r as a r .:.sult o t .-! "·!tur r '.)f q r:-o-:~ sol1 t-y fk 1
r rt 1t ~r; orc~i c~o , th • ori ~in ~l fl l~ ~~s J t a watlr
tr \P"I SHt io n:
~. Th,: tc•t j l f i!~r ,,:a r.,ft v :lu-::· o f n ny o roo t.'rty rec c 1v ~c bv
th ~ ret ,;iler ~s a r ~s ul~ o f an '"•c~~n~~ ,t o roo~rty; pr o u1 ~~n
th · rrcr.erty so r•t o lve r. I s ~•le by th• ret a il e r to te sold
e r tt -.ttc t~ a us,·r o r c ~ns ,,~~r 1n thr r~gular cc u rs e o f h1~
t-us ir t•ss :
4. ln e t o t :-l aT,ttn t ~f rt t .H s.:ilcs wli 1c~ =?rt' Pxt :.at fro111
tnt t ~• i "po seo ~Y ~e ct1o n 4-4-4-2 t y r ~-·s o , of th~
i:.r c v "'si .r,s c t ~ccti c"'l 4-4-t.i-:i..
: ,.. ~-t ct l l :1"' ':: 1 · ·1 ': :. 1 !. ·• l ··· ', .. ,. #, o: c n c r ,. d 1 ! • t t-e
t..: l i 1 3 t i ~,., f C' r ".., i C' t ~ :, ri:,: t ~ c u r <: .:1 t> y ,: c o., c· i ~ ~ or, 1 l 5 ., l 1.' ~
c ~•"..ra,t, ctl ;_,tt •·L ·r r t · :-:i c ~•r r:t,.·r se-cu r~tv -l"lstrurr,..r,t
""lt~~l'#,•1 tl'lt-r "': i l -.r t~ "•.1-~c;s!ss tt-· 1t r:~ ~1'.>l:, wr.1~h ar ~
•cu c c t or r wo rt ftl -ss •nd •~•c ~ ·•r o, d !duct•o •• b e d o e bt , rn tt.r rtto1lcr•~ Fe r.,"r d l i r>c or.-c · t,,. r r-turn.
r . H -. return sh a ll 1,,. ><com~o n1c,/ 1,y o n ,,.ount enual t o th•
••l r s ta• rPoulr e ,, t o be c o lloct •d by tho retailer but whleh,
in re c ,.se , shall tie lrss !n an tho a mo,,nt actually co .l,cte d ,
nor l •ss t h•n thre e oercen! l !l l of th ~ fi g ur e oerfvea b y
su o tr a c t 1n, fro • t he press ta•a ble sales, 3S reflectea on th p
r d urr,. th~ tot a l sat e s oucribea In suhsectlons e ?.,/,4 an o
! -~<v•, !s reflect •c on th, return; orovt e ea, howovrr, th•
r •t •ll e r way de d uct fro~ tho tot a l t•• d ue an a•ount enual l o
o-e er.a sh-tenths oercent 11,h l) ot the sales to rrautrea
t , r , c ~llectea, which ~•r be ret•lned by the retailer as a fee f o r collectln ,. Seid t a,.
r . HI cts, r M rs,n s, oartn,r,hfos anc corooratfons sh.HI ,ay •,
th • C1r•ctcr tn , ••ount of any t a • due under the Drovlstons
c t !<ct i o n 4-•-~-~, not l ess th ,, f1ft•~n II~> d ays after t•• da t ~ th at said t c • b~co ~~s r.u~.
I ~•,, t , h<r •h r l e vl •r •,~ t ~-r r •~•II c• c o ll•ct•~ fr o-•••••
<••r s;·r ;,, '.h -(i '.r, ,, t c x us u ,.,, n rlvi[,•o c ct sto rln •, tlS !s ,
·r r o ··su ·'• .. •dtrt" t,,, :•,ou n .~,ir l • s Of the ~ltv ~~Y a rtict,s o f
! ·•!•t o >•••~r,l vroo :rt y nurch •e cj at r,11 11 fr o, se urr•s o utsf d • t '·, ,-r r o ,,:,. l '•'t s ,, :-, ·:!ty , ,,,,. t a , •o o ll o ~ o a nt lc 1 0 ,
"c s oa ll a c:llect c ,· :.y . to .· "••·r.tcr o t r1,ance 1 " acco•oance •"t "" ~,-,._ f~ll ~ .. 1 ri r. 5 Cli (!\,d o:-:
'j~ ·:t J r :-~ "l r '-c r.u:~it 1o n
Ct-i .r ,.~s t r Cc-:t
...
~ . '-.
~ • .i .
in,. l l1c i rir.i
i n, llr:ir,9 ~
i,.. r l 1,c i., r ~
i r,1· l uc in ~ ! 1 ." _
. ........................... . ····························· .............................
"• S ter ,,.,,. c-r cequ1s1t1o" ch ,.r 9 es or costs, i · ''°'Ho f o"• d o ll a •
C!!,::1, He t.w shall IJr t,,,e C<·ots lf,(?J o• ea c ~. full c o llar o f
sen stor ,,,. o r acoulslthr. ch >r o•s or cost, o l us the tax stew , I s
t ee .,oc v e "'•cr.ul o f a , t'•·O acn llc ,bl e fract io •a l rort of a dol l a r :if t , c P'I ~u c ~ c r-a r~ts :,r c -:i r.t.
.............................
0
:r t r•n s .,ctlcns c u 1su~•,t o ,: or. ,rafter ,lao u a ry ;, 1 sr;, th ·
C 't y C 1 : CP I C • C o d
I
S U S• t ;, She l l 00 I ., r r I y \ 0 I h ,. St 0, a O • C f r t r ~trLrt i:.-1 .. 1c t-u ~t J1 r,~ "'::l t!:r1 ls .
t. 1,,. t >. .. , (xr1s :-l r v h,, t,y 're~ ior-1. .. c, .. 1 -1 ~i; h t r ct . ., Ctrlr!re ii
t'': r tu : ;-lt>r.t t>nt,,,.y , ... t r •• t ,, l "v i rd •1y '"ct~rn 4-'4-4 h•!rt o f,
.n ,i 1 -:..r th\! re a S •)"• th ·• foll :i .. in ,1 tr o1 ns t.c~1"'"S ,;h~ll t-r t-Wt-"'"l
P·-.refro r :
1. T~c ~t~raor, u~• n r con s l1~ot1on ~f ~~rson ~l oroorrty, th,.
••l• cf •hlch Is sutl•ct to thp ta• l•vled Dy S~ctlnn 4•~·-•
~• the strragc, usr pr consJ~ot1o~ of ~ny tangible orrsonal
crop :rty ourchased for resal• to this City, rlther !n Its
rrl g in e l for~ or as an ln1re :lent of a ~anufortured or
c~,·oo Lnoec product, 1n th ~ regular course of a hus1~ess.
~. !·:~ strra~e, Utt ~,. c o ~su~oti c n of ~otor 1url uoon ~~1c h
~hrr '! h :s a ccu,,.J , o r "'l ,;:s b ~('f'l o:;1..,, th ,• ",otor fuel t111
r rl!"s.c r1btc by th · C'.>lor n co "'c tor ~,Jel T.::x Lallf of l'L'.3 , OJr ilnv
'i fl'C ·rt,1te r,t !:> th ~r 4?tc .
c.. ~r r stirarc, us~ rr c onsu "o t i n ~ of t ~~9 i~lt orrsonal
rrc~. rt) ~h 1ch wds ccouirfd ~t ~ 1·,r w~~,.... t h ~ user ~,.
c.c.,.s 1,,.t.r tl'-ereo1 111 ,1!: il ~on r • r,i~~n1' of t ► .. City: provide,.. its
LJ S':' r c r r,su m~t1'","' is for tP'I •~ t'l ,:-•~~f1t ot ca1~ US<"f rr
c.on •,.u • ": r.
,~~ ~t r r Ac•, u~•· ~,. c :.n su •~tio~ o1 t ~np 1~l c oe r sona l
c r ~t-:rt) c • t._t-..,.-;t ... ,1 ~t 3 ~·.~ ·:--:v e r,.. ... ~n~, o r :r ': ~t ·t ~ --:,,
: ·.l :.r :C:'.1 -:r its 1r st ~tut4 1 .. ,s• :i r its ool itir ,i l sub rt 1v1si o ns,
' r t 1 • i r . c v " r "• "',.... t ~ t c t. :-, ·, c. • • 1 · · ·• !"., l v : r r t. y r t: l i -: 1 , .. u ~ ,
cr .r l:.:>1,lc ,:,r -~L•-.r ~cv .,,.rv :.•-..::t:t11 t~rr,~ ir th,.. C':'1,,0UCt r f
ti" ir r •· ,di'r r ':li ri ,:u .. r-r r ~ .,rit .,h l <' fun c t 1 ,:,,~: r r C'l v1 ct>c1,
t-, .... v r r, tlat ..,,., cr.,P r!•rc1 ;l, 1n :1u s triol '.">r r.♦h,.r n .~n.,.in ,.
,,..~ti ~·J tirir1s, or •:;>P"ti'J "~ o r r.t-r.r t':'r !"t by thP 1J.,.1!E"d ~'.t ~t ,:-s
::.v•.rr'T'!.•r:, <1 r v -,::r,..cy .,,. c .. ra r•'"'<:nt tt-,r •.Gf • or t:iv :ne Stat .-
w1 C'.lf')r:t ~f• Shall •it: c o ,si ~:c re ... 1 ."! rttvtrn"~nt ll 1-,s~itl1:io,..
t~r t~t ~urp ~sP ,1 t h is ~xf -;,ti ,~.
lt'! st C\r ,,;e , u~f' {'I r cnn ~u,..ot i o n of t i P"'1 1t,l,;-oers o nal
Lr o~. rt y ~y ~ ocrs o r ~nn~o P! ir t~r husir~ss ~1 ~~nuf a ctt,r1~~•
cc-cic t..n~in ,, for ~~l ,:,, orofit or u s e, any :trticlc, r-11~st a "lce c .,.
t O"'"ti Ci t y, which ton •11b l c r·~rso'1 •:•l oropr rty n ~ets ~l l of th~
~c tl r:i .. in; concitior-s.:
l s a,tunlly r1 .. 10 f :ctud llv transf c,rm ec r,y tr• r r :i c~s E
c 1 "'· ruf c ctur~:
t . «co,,.rs o y ~n r: ";.--u1 ,;ctu rin,, or r-c ,~s~ r1 ,,rrr -s a r v C""'i
rr ~c:r1,oJt,lr 1r,q"'e-,·i ,.,.~, c~r:-cl"' ... .,t o r t ".\n".:titu,.nt o "'rt -:i 1 th•·
'i ri i :h r ~ :.rorluct: a:1;'
l t c; r I' y ~ ' c • I
!: :. ! ..-t : .: l t o tr.. u ':
~ r ~ ! ~., c -~ " " t h ~ 1 i., 1 ! ~ • r. n r r :.1 tJ r t .a ~
1:h~r ?'!'i l i 'l t r,t· t'. i n .• ~: •J f tt,r-ul •.1,..ot t
I:. r r r tr iln s "rti o n ~ c v r!,ll"H,a tc 1· on o r ;dtcr Janu ,,r-y 1, 10At-,
:1:1
1
!, tt'I,. C1t)''s U!i t t tJ x tti "! 1.l "lOt 11,nlv to thr storace, t,se,
, r rrrs J ... :i tirr. 0 4 ,1n ~· ,i rtic 1.t r-t r i.no i t-l l orr son~l o roo c rty,
t~t· ~ •l f e r u~~ o f w~ich ni ~ ~lr ~.1d y t1r ••n ~11bf~rterl ,~ ~ sal rs
r r tH,l' t .~)I cf a"l:.t ~t>r st ,tutorv or hOPl':f" rul t> ~w,1r1ual1ty
tror "'rly s.i nd propor-tion .-,lly 1,irns i:.-rl on th~ our-chasrr or user I
fQll , l te o r 1~ ~•t~\s o1 thr e e oercent C3t ). A credit sh~ll
!f cr a nt•o apa1n st the r1ty•~ ust I•• w1th ••sprct to th•
,
0 ,,0,•s storaoe, u se or consumot1on 1n the r1ty of tang1bl•
r~rson h l property, th~ a~ount 01 th~ credit to ~ouAl th~ ta,
r o 1d by h1~ ~y ••aso n of the 1moos1t1on of a salts er use ta ■
0 1 t~.e urrv1ous statutory or h~~e rule ~un1c1pal1ty on his
L~rch ,s ~ er usr of the ~ro~c rty. lh~ &~ount nf th~ cre~1t
S~t ll n t t tXCfCd thr ~e p e rccn! C!l).
F")r tr ~r,soc•io ."l& e r:• s u r.i~.ate ,., on r,r o ft e r J .i nuary l, lqµ~, tt,,.
f1ty•s u t r t ~• sh~ll not t,~ 1~Dosrd w1•h r~~o~ct
t c t ~e U S P nr c~nsu ~c tion o1 t i n c ibl~ oersonal oroo!rty wi!►1~ ttc City w~ich occurs mor~ than thrrt y~~rs after th r
,o s t r~r~rit \al ~ 01 thf or ore rtv 1f, w1t h 1r, t~~ t~rte Yf i rs
4 o l lr"in ,:-such c;-,lr, th e-orc r,~rtr h ,1 s '=''="~" r1rin1f1c .;ntl y us~., .~t ►i ,, t"'t st ~t -:-1 ('1 r ti-.:" cr~ncioci l purr.oses frr wt,1cli it wet~
I'll r Cr : ~ ·: ~.
r . •.:--•.1 ir,; t-ert-in cr:nt.:.1"lc-C S"l . ll o~· d '!!'rt.'"'~ t ::i "J t'•tt "'r-e -:t,,...
t :,Y l ~v 1~c ty ~c c ~1o ., U -ij•1 -~~ ~n th ,... s !or a~~, u~~ or
c:--•·~u r-:i t i,:n !"'1 1 ny • l'"',.·~Ol •.: :,tr-sc•'"t ,Jl orcit1 "'r-t v -.:, h" u~ec b-, o
l :. , . ~ r b r t :; r 1 r. r t 1
• r c "';, ~-1 r u r -.: i o..., ':If ,1 ~ i,,; r,,. :iv•· m , .. r, t f r r r! "'! v o 1
p ,, ~n :~""1tut~n~s :r .~~•r ci "'5 t',.,u .. r,i'tr--: iri ~u:"is ~ct~c .... : 1
rt t : i-rsor.s 111 ho :are r-rouir(',"' to ctit=.in a sa les ~a, licer.~e
; Lr r l,;r t tc th~ trcv!siJ ~s 01 ~e cti on ~-4-4-4 s~~ll intllJ~~
witlr ~r !r,L' retur~ rrouira j tr-br f1L '!d , :'lursu c f"lt to !►,t
Lrc vJ!i c.,~ of ~~ct i o ·, 4-4-~-;, such 1 n f o r~at1 on as ~ay b~
r ~ou1r~, t y t~c ,1 r r ct o r ot r :~~nc~ ~s ~ay ~na~le ~1,.
,c.cur c:t •. L., tc, c o,..put t: tti~ am~unt of u~" t -,11 out froor sa io
r ~t 1l r r tor rurch ~s~s ~~d~ ty such r~t -,1l !r for whic ~ J us ~
t ... x i~ ...:u -: Curir.•: trr Dtric.; 1 o r •'"'1c1--s u,1-r r tur., i s f ~l ed .
; c.y,.frt r:r c (c ll !'ct1 o r, c,r, ~;l';Cific It~,...~. "!+,11 f o ll c,•1n -
!.r.!·t i.t rrc,v1!.1 r.,1-.; sh :lL iiJ'l:1 ly t o the O"Y ... !tit o f r.nv ur.t tcw
· ut c,r -:h r u se , c cr ~~,,..o •. ~:,n r-r s tor ;r<1 r -:-f t..,,. f fl l low',...~1
i l i ~ r :
• (t '".r ~-l,-.irl ~ ~ .:r,,· fr ·,i t -r~. t')y ='' r o;o.,. 01rtn • rs"L1r c,r
r~,L-r c.~l ·I"\ .... rio !-,r ll :~11 r ct, c;•· .,,.,..,, !T 1 t"r vrt-•iclc, tr a 4lt·r o r
I
"l "l i -tr ,1lt-r, w'"i • t Le-r "t-w ~"' '.l !.""cJ out!-1 'i t" t h:-r1ty, with thP.
i r,t•., t tr, r1·r:istc·r tl'i!' s :i "<' ,.t il n rtoor•-·!-~ 1ns1 ril!' th! f.1!y,
!'.-.,tl 1ml"fL1attlv, ,iinr, ,,ri o r t ("I r '.'<•i ~trr1riq anC ct,~;;1"1"1,l
l i r t· n r " r, l ;, tr r. ~ t, .. r ~ f o r , ~ '",._ f a r f t u, r ~ t. C' w 1 r, ,, s II r h t r ;, r, s -
o:.rt ~'H t r th -:.-(.11r Pct~r n f F \r,,,nc r. nrid c ct y tc1 li 1m th e-use tar
:.,L•l i<,1t,l•: t ~tr<'t c a s prnv1•i..:n 1or 1ri s u bs trt 1o "l t ►,t r ec-1.
1 1.1l c 1no rateri,,ls ~nd Supnl1rs. ,~y c~rson, D~rtn p rshi~
, r c o r o or n t1on who r.oes not ~n 1nto1n e ~erm a n~nt olhCf of
c uslr i ss wlt~in t~c bo u~dart •s cf the Cit y and who s holl
t·u1l ,, co.,~t ruct or 1rr,prove :i ny bu1lC'!1nn, dwtll1no o r oth~r
s tructur e or improv~ment to r~alty whatsoever within the Citv
s h ~tt, uo o n aool1c~tion far ; bu1ld1no o~rm1t, ~By a~ a
rir ,,sit 1 c r pr:ym F nt C'f th ~~"• le\t1t-d by s ection 4-4-~.-l an
,:n =-unt e~u~l to thrrt' percent (~\) of fifty ne rcrnt (~:,, of
tt,e: ~stitt"teo c:os t of th~ i :"',nrovcf"lent. er t.,.,.~e r,~rct"r.t t ":\)
c 1 f i 1t y 1•trcrnt c1 t ~e t0tal ccntract ~r•c c , if thrr~ ~s a
c ontr d ct 4 c r th~ buil d 1r n c0rstrurt1~n 0r 1~r~ovr~tnt; orc-
vi~~n , hcwcv~r, t ~~t if the ~rt1~u ted t r.s t of t~~ i ~rrcv~~cr.t
e r ti-.,. t ct ; l cantr r.ct orict' i !:. 1n eicess nf two hun <'re d
t ~,..uc ,.rc collars (!;~~,,:~> rhr O ir~ctor, ~n ~1~ ~i~cr•ticn
-r : ut~~ a ppl1cJt1 or. to n 1~. ~a y ~uthor~z e ~ wa1v~r ~f sa4c
.·~c;~it an d ~cceot the o ~y n P ~t cf sa1 rl t aw on ~ ~on!hly,
~~Lrt c rly o r ct~rr ~:s1s, ~~c c~ u~on a ctu d l otJrch ~s~s of
... !,..~ 1 ,J '.!, ~uL·P l -l "~ ,-,-,d "'cuir,,.-.,:nt fC'r w.,.-4ch s ue ► t 3, "•lY !'l'
:Lr , ~u:-~··rt t c-o:;ur/-rti lc·s ., .. ,j r ••:lJ l J ~i :,r,5 1s t ►-t ~·,l r
{ ~ r < : t ~-r "' ,:; y .:; C '.) t · ! • In •ll ,,...._"'ii wh!rE' +'ir 0:f tH·~H r 7 r.ui re r
v t~ Lr J vi sio•,., r.~ t '1 i ~ ~ ~. : t i c., i s " .:. r !' • 11 1 ~ 4 o; ,. f-t ~ r .. 1 n ., ....
.~·, r :t r u ctur r ::1 -;,.:,r )v •:""r•··t 1 r t:-=. t ~~ irv c i c-t-~ a ---r
~: !·····r t r r (fl ,.,~c•.h,· ~,:,rr.~,r.-:-t~f r •1 c r, t ►,,t t ►• c~·:-osi•
.. • r • ,:. ! t · r n i r r i: r.: 1, " r :-d , t C' • •· t • r r w \ t t, t. t-, ~· •• r ~ u ? L ri :-y .. , ... , t s t r,
:r •. ( ity i-;~ ,1 ~:1 lr:1: t ,,,. ~~ ~r. c:1crs~ of ~►-!, .1ctu a l t a • cue
t r r rct :rr. t r.r t•c r~c..r rr.;,rin : !-C.•id crt1cs~t o r :"'.!)'iri r. !'.~i a t~,r
r 0 7 i",1.'-t .1~r:l\c ;ti cr , t v tt"< irrctcr C'1 "in :_•1c ':;· f o r r ~fun d of
ry :J "" .. rt r,;;1 , ir• !IIC ':'SS O-f th,.. ?.ct 1Jc1 l t c1 )f ~! ~UP t -4n w ►icl'
':"!'-,• it sh a ll u r t ►.c-tiuty o ~ t ric ric r ~.r,r · .. ,1~ i'1o s 1,r1-
.•rol ic,"'.!t i i n tc-furr.i~h ,;ll n ~cc s s n ry t"t 1ll s 1n ·· 1nvcdc!·£
•v1 ce rct n; c.,vtr p ::y r-t-n t cf t ►1 f' t n ,, f"'ln i f t h".' s ~i c' f 1r~ctor
1, ~ tisf i t~ th ~t t ~r r ~ •~~ ··"t'1 StJC h ovQrcJy~~n~, ~~ s~~Ll
r i.:fll .. r. ~ur.t-c-vero ,:y"'f'r,~ t r, ti-(' :11 .r,.i y •-r.
(. r,.n ~trurticn tcuio r-,.,nt wh;r i, is l ,:,c ...:trc-w'tr.1,, the °'l c.u:, -.ri ~·~·
~f 1~•: :ity o f rn -:1, .• ·e,c~, for ;1 t,rri oC' of..,,.~!' t •~,., ;►ir tt
.:r.r ~:cu!.i.vf• CiJy~ sh<d l t i < s u ~'~ctrci t o ~t-•; full ~c-cL •c ,1t1l r t it··
t,, • :-f ". r,'!" C 1 t y •
.... it h r••sL-t·ct to ~r f.r!a ct1C"'r,c; r o r ,stJ""•;te r· \"l n C"r ,1ftcr ,/1:"'l u ;;,rv
:, iff:., CC'"'ltt r u ct\C'l n tcuip,.,,,t .,.•ri c~ i ~ l('IC ~te t: w1tt·~,. t tit
' ('\J ri c ;;r i "~ C' 1 t 1--r· ( ~ t y "': 1 [,. d ~ "o -,d 1 n r rl p r r 4 o C" :, t t i-1 r ~ y
r r nr•·cu'~"'' cr:y ~ e r l .. ss !'~;t t tr ~u~.j~rtrd t c, t n , f -\~y •s
l .'~,-, •., ;.-,'jr' i'"'~t1 rt •''i (~I ;ur•!; n\"t {'Y (('f'l' t t,l"I c •r"1l/l d
c ,l,L.t..,t ,•,"' ;1s f c.ll c...-s : th, r•ur cn .d i ~ pr ir c c.-1 the-Pou1 on r nt
!.ot'>~ll !"I :> oru l t i r,li1·rl t·.y n fr ::i t t i 'l n, t h t r,u•""'r :l tOr o f wh ic h 1 s
r1r 1.• ..... o ttH · o cnc ,.-i r ,i tc r c-.f .. ~~e n i s t 1o1 "'l v ,., ~nd t'"i f rt.~ult
•~·ill b~ -uli.1 o lh J ,l )' :tr n ~ r;r•r tr '1 t ("·n.
'.,h • r e t h< 1.,r o vi s 1r,r.s f\f ~u t:,s-:cti ~r (c ) .. ,f t~1 ~ ~tr t \en a r r
ut 1t 1 2 f"1•, t ht tr Po .i~ n ,.c-,v i s ir ns o f 4-4 •. c:,-., r. 'Sh a ll r1 o c ly at
~IJL h t1 ~,· as t ►P Jpc r enr1t e ~Alr ~ ~'1d us 1 ta•t s l eg ally 1~pos e 1
t -~ a~c p~id tc o r ~rr st ~tut o ry ~n d hor-r rulr ~un1c1 o al1t1es ~~
f ry s Lch tou1p ~r '1t e GtJ ~l thr ••P ~e rcent (3 %).
l n c r ~c r tc ~v ai l ~1 ~s~lf :f th r r r o v i s icns of su bse ct1 o~ (~)
c f th is s e cti o n, n , tax oa yr r s h a ll ce mrl y with the f o llowin •
r ro r l•c u rc:
r r ic r to o r c-r, t~~ a -~•~ th ,::-co u1o r-t:""°: 1 s locatP C w1 tt--ir
~h , :-~u'1c~ri r s o f t h~ f 1ty c , Ln q l r ~oo ~, t h e ta,oay ~r s~~ll
t il e ~1~h th, t\ty•s F1~a nc e n rrJ r t ~t n t 1 n f OIJ1~~cn t
c c-cl -.r a t i o n on a f n r ~ pro\/1 --1r d b y t h" C i ty. ~urh d e ct e r at io f"I
Gr i ll sl Ht c the d Htr5 ~" wh ic~ t~r t~xp ~y~r a nt1ci cat t:s t hr
··c •Ji n~~n t will be l o c Ate c witn i ~ J Md rr ~o v~d fro ~ t h r
rc un o c ri t-s of t t'lc C.i!y o t rn c l e woort , s ti ::ll incl11d r a
.es cr'ri ti n n r,f ';'r t ~ :..uc'" c:n:~cip a t~a ri ~c ~ o f eouipl',£'r,t , st--a ll
~ t :t • th r--,ctl.=t l o r i:r,t 1 ,.i r, 1 t u 1 ourct-,as ,-or1c <-o f c a ct-s ue ~
•rt i ri ;:,-:i t t l' rd ~c •· c f f'Olti p -:•·,..t, .-,nd s h r.ll 1nr-l u c1 "' s u c-t-f"lthPr
~--f n r rr ~~.i J n r:s r 0 ,.~on .;t,t ,· ~, ~'I r ,--: .,.,.e r s t ·~,., ~Y th r;• C'•Y•
l t c t .)P~yr r !·,i l l f ~l ~ ~~t~ t~e r•i ~v ~,.. ~,.nn ~Pr !Ou1 o ~r ~:
c c : .. ,., 1 ·r r •.4t ,.,,;,, .. ,.n v c '.•1'1 •··'!.= 1 r-t r, 1 n f o rr,a ti ~.n c :-n-
;.,, ~r , ;,n y r,r ,vi ti u r ~~1,i :-,•<:-"l t r."cl .-1r ·tfon n r:., l ~sc: t h :.·i c.,,.
· \' t r )' :"I ' •1 t t y , c; • ) r· ;• y '.> ,, f : r·,. ! ~ ,. r o u i n ,. ( " t f s b r r, u ~ h ! .i r-~ c, t ~ -:
1 :. u n ,.._ f.. r 1 ·· ~ c, f t r-•• { ~ t y Ci ' : ,, -l t• w o ~I.! Gr, -f a r r o u 1 r,,. C' n t w h 1 c h ~ ~
: r :.•1 ·n t 1::~c t h ~ t ·~un t:.~r i c s c f t ►.t· C i t y c-,1 f n 9 l f'w,e n f o r a
; r ,: 5 < c. 1 :· f l <-:is t ' e-,., n i r-i "' t y ; • :· ) t~ ;_ y s d 11 r =; t i on , ., o l ;, t C' r t h c ..,
1 . ) ~-•yr att r r s u~~t 1 r.: ~.Jl rt~~t,.t '~~ o 1 t h e cr oiec:.
Tr ~ t ~•~f y Lr :)Pfc n o • r ·~~r t rn J ~y ~~l,1 t,~f nt ~C'cl a r ~t 1c r·
n., :cu 1 r .,.<·n t f "'r ._h ich thr-l1 1J r C:l"-s r u r-:c ~ wa ~ u n ~'!r t .,-:ri t y-
f iv< t-un c r ra O"'l 1.,i '"!:: (!~,:-:·,.
r . 11 t rf e o 11i ~~,ri~ dc cl a r ~~1 o~ i ~ ~iv e n a:: p r o vi o t ~ i ~
c::t ~s,c t 'on (C"J o -f t ~1 s ~c-c:t i C'1 • t h('n ;-~ t :> 3 n y 1ta ;, c.if
ci:.-,~trur t i r r. roui otr.,:i nt f .>r .. ··ii c l-t ..,l' cw;t o ,..a r y o urch a !!r r,r.ic ~
i s u",.t•r t wt ·ri ty-11v~ h un ct r c c, c r-ll ;i r s (!",Ci ~•(l -h1ch wa~
i r c-u • ~t i r:t o tk e bC"u ""C-i1ri .:.~ r f ~hr C i t y n f f n o l e wr.o ~
t ~-·:".l r r ~l >· fer lH,'· cir·,-··: c o n ~t r u ~t~o n pr r if·c t, 1t s he ll t r
rr -:.-~·.,,.c c: t ►,1t t r,,,. ~t r ,. 1o1 ~s r-1,rci..d~c-c ;r, a ,ur1 sd 1ct1 o n i-..r,v1 ~-.
l ·c .i l .;r.l •:!! c-r u s,_-t 1, ct s. ,iih -1s tr r ,'" oP.rce ~t (_1,•~, r\,.r.
·.r : o::1;c-"' l ·:-i c.=:l ~-,t ,-~ o r u r ~ t ~i w .J '._: r r • v 10 11sly r,ai "'. i r ~u r ~
r •· ·t , t-t1 r t;c·n r.1 r,r r:-i f in r1 y o r o c (•~{'i ro ti e-for ~ t hn ('1 t y
·t · ~i"·t •Jt1 v •: ni r ••cr ,:r •· t··i · {J';";"'f .:r~--.,..• c,f ,.,.v ,nu c·, r-r t~•-
i ! r i C-• c C u r t • !' ►, ·, l l ~ r · · i · ► ·-f ! • '/ t "I I' r C' v " Su C h l C c ;. l !-;, t c ~
I
:·r II ~( ? I ll Wit S r'i')t D •1 ::.
~. 11 !~~ T-xr~yer tails t u co~~ty with th ~ orov1~1ons ~f
~=u ~s ~rt 1~~ trJ ~, t~i5 se ct 4 ~n , t~e t a ,v~ye r m!y n~t bVa1t
•,in ,,, lf of the ~r~v1sfons cf su ~s~ctior, ln l of this stction
'nd ""a ll te subJcct to th< orovisions o f su~sect1on ICl of
th is s ~ctio n. H~wever, substanti a l co~ol1ance with the
c rov 'si o n s of suDscctlon IF) of this section shall a llow th~
t a ,:a yc r to av a il himself of the orovlsions of the subsection 1r1 of this section,
Ll,[NS( ANO TAX IN ADDITION TO ALL OTHER TAXES
lh e licen1e •~d ta, i ffioosen ny this ~haoter sh•ll be in
idd1t 1on to ~ll oth e r l~cen s ~s and taw e s 1~oosed b y law. c,ce~t iS here1~ ot~~rw1se orov1ced.
4•4•7: TIY INFQR~lll Q~ CO ~FI Df ~T IIL
~. rxcer 1n ~cccrdAnc 0 ~1 t h j ~c 1ci a l ,rder, or as othrrw1~£
hrreir or ov1oeo, t ~~ City ~~i ll net ~1vulge any 1nfor ~a t1on
•~..:i f't•c tr cr a ny r•.turn f1l !>~ or as a "!'Hilt of any
1nv ~!t1 ?-t 1on or ~e ?r1r.J hel d oursuant t o th~ orov1s1ons of ,.~is C h ~r·tt'r.
·.c t~ir t"I r c.r,:ainr r. ·:r thi!: !-,,:c:ti ("I ,, 5 ,-.1l t r1!' c on5 trur ,, to r c:, t i · it ~
1 h , ~~liv r ry t~ ~ o :r~~~.
r •~,~-.~~'l tri tiv,,, :':f ;. c ·Jo" ot
.Jitt r is ~ ,)' i
or !C'I t1 ~ ju ly ~t1t~cr11ed
:"y r·t"turn tq!'c i n conncc t1C1n
1 , .. :.111 lic r1 t i -:r :1 ~~-·ti!,tirs so rl ;gs~f it-d ns t o o r~vPrit
tt•• ~,, ... t 1ficatir; ... r:f t •iJ r f i cu l a r r r.oo rt s o r-r r turns in ,j the 1t ,.r ~ tr,Prc r.f;
"!. , .. ::-i nsoe c t i cri :.y tt'1t' Ci'ty Atto rl"l "Y• o r any othtr le 9~l
r "~r c stnta~1vc of th• rity. o f thr retu rn or C1th c r infor~at1 t 'l
r e l i•t 1ri r.; to any taw~ay r r wt.,,,.~., b"!co"'e i,.,v o lve c in l'tiqat1 c.,
~itn th r rity 1n which thr s ~1J 1~rorma•1cr. ~?v btcnme ::-=,t ~ r i o l •
. ·~p:rts a n~ r et urn~ s~~ll b" nr ~s~rvrd for t h re ~ (3 ) year s
,n,1 . u ,cr !a fter uritil tli i:.• [H r e ctor of Fi n a nce, witli thr-
t!1-,orc v a l of the r:i ty ·~.;n:i~t->r, S l,-1 ll oro ~r them 11!'stroyc•~•
.iu·, r -t n <·rt t c t r,:rc::i c t i c n•· rcir .~u,...r:at~n b~f cr-r J ,m11ary 1 9 i ~r • it .~y n ~r s~,.. -r ~l f c ts e r r ~fus~s t? ffidkt ~ r ~tur n f o r.
·, :->-r ·nt C'lf ~r>· 'Jf th e t :,,.~ l"v1<.'o r.y tti1s !'.,an t r r w~i::~ t !-"
·.•'"' ~e c ~ .. ,.. 0 'J (•1 t1-c · i r t·c t r-r n1 r i,,,,nc•· s h~l l, ;tt sn,..4: C •1 t !'
'll.J~-=<~·-·•t t o ftftt•r r, (1 1;,) o :ys .~ftcr th t· dot~ for th~ ~;)k1n C"
•.f ~ucn r!.turn or t~,.. u ,,)·nt'r.• 0 1 s 11ch t1wrs, a1vr. wr1ttcn
r·c.ti<~ 1~. t~-"'.:" o~r~<·,... r,::;p::.1"1 -:;ih l~ for "U"1 :-i '] S<.11d rrturn or
r ... y':•·-:.,,:r, ta••"!~ r-r th•~ l f1 r., of th'! f1l1rio -,1 such rrturn or
:.· ,. y,... r r ~ (• • f: a 1 o t ;, , (• !: , w ► 1 C' h r,o t 1 r,. s ~ n l I ~ o t 1 -t y th c t a• r Ayer ,
:r t :~-r ~r rson r~~p o ns1blt fer the r~turn of the tg•• that
tt-,r s.~r!' ,:,,ust b<? otd~ w1th1n f1ft~er, C!~) dcys fro,n thr. aate
n , t~~ rrce1pt of ~a 1d not1c ~.
~. Jt tre rtturn is net filed, er th e taxr s art-not paid, w1th1r
'lft,cc <:~> days a fter recclnt nf sa1d not1re, the n1,ertor
~,y ~t ~f ~r P~t1~;tt, b~s~d uoon ~uch 1nfor~at1nn as ~3Y b~
.v e 1l~ol ~ to h1~, of thr a~ount of taxes due for the ~~riod er
~!rices fer which t a xr1ay e r is dclinqu~nt ano shall adc th ~ret ,
. p~r c lty in C:'1 CH''l '>unt eeu a l tc trn oercerit (1')~) of ~~1:1
rs tir 4tr c' t..,,.., tC"o i:>thcr ~.-itt--1nt,:,r~st or. SCl1d est1rri c tt""c' tax rtt
:~~ r ·te of ~n r ~rrce nt C}~) Prr ~.~nth froM th~ due d a t~
tt ~r e:f, ~rid may as sess s11a J~ount against the orl1nou~nt
t t •o ~,rr ~Y ~1v1n~ s ~1~ tax~n yrr ~r1ttcn notice thrreof, which
,..c,t1 c r stall reauir ~ tt--t ta1C1\ay"'r r.ither to 03y the-a,...01,nt
·s!~s !e J c y the Oirrct,r or tc ~~titi~n h1m for l corrpct~o n
:1 ~ ia Pst1~~t e wi th in c. .,,.,ri o:; o f t~n Cl ~J oays th~rt-~ft£r.
:.r y '-LC .. , r-rt1t1on for corrfc ~~on r,h~ll 1}~ in ~ritin •_: &n .J any
f c ~r fi?urrs ; .. c;u ;:::,r,rt !h ~r~o1 shall b~ s u t-r-'4ttC't1 lJPcri
~tt ' t· ~f t~t t c •:1 y ~r. ?~• ~1r ~ctor ~hall c~n~1 J ~r t~f
"'·t t• r ~ !l.t•"'itt e.:: ~·y th :: t:•ra yrr r,nr. ~t-,!!ll rr-tt k!' a rle,c~r,ic,r ~-~
:: : ... , :r :,e,f-r i,'",-:-ur.t of t.':l 11 :.~, r,t'.,alty .;r"'C irit e rr~t ou r, .t-,'4ct-
t c i~ i,:-.., !=.,.:t ll ::,,:--11 r:a l .;nt; r.~n.i .,o , !')lr !:o t as :rio c 14i~.:. hy
'· t : t , !--~ .·.tu t , s.
i t 1,-:rs o n n •·c-lcct ~ "'.r r• ft H •~s to r.·, .. k,.. t1 rrtur'1 1 n n.=oy,.t-rt
: ... < s . l ~!. to• o r t .· t.i :v ,.__ .. v t :t x <lS wP'l •n the S31'lE> t-~C''l"""'
,.:. t.• < • t: ~ -~ . 1 r c c t: .., r c. 1 " 1 r-'· n c ~-s ~ d t l , i! t ! r r C' c ·: t ~ t lJ ~st cu c-n t ~ :,
• ~ 1 r l • t : ~ ) c.: ::; y s ~ 1 t t' r th,. ,: .-1 t l f c r t t r "';,., 1 ri a o 1 f u c n r,. t ,, ,.. ..
~< ~ .. ! , Y"t'r",t c1 surt -:.=-11"2"", 1t :1 ~,-a r. t!=ti11 -1 t ~, oa s.~: uoor.
!=1.Jr:i i nto rr11r1t 1on .;~ ~r.y t ,!' iV a 1 l a t,te, of thP ;;,,,.o urit of trw~s
,u~ 1 c-r tr e rcr1r.o 1cr •►itr t1-r t ri •t'C Y!r 1s i.;rl1riouf",..t anr.
C;t-,tl c .-,c· th~ret c :: r-cn.::ltv 'Ot1 1 l to t h : ~u-:-, ~f f1ftct"n
,el l r~ li !~) for s1,ch 1 ~1lur r or teri "~·rcP~t (l~t) thPrf r f
~,.~ 1rt ~r ~st ori such dc l1ncurnt t ~i~s ~t tht· rate 1~ooscc
~,,.~~r ~u~~~ct~~~ (~) tf :~1 s stctio ~ clus onf-~J lf ~!rcert
1 :1 -:. ~) ri :-r r,,c.r,t~. frcrr th~ rj i tt 111h~'1 du!•• l"l'Jt ~•Ce-l'~i"'l r
. i --t tt !:~ :-ercer,t (1 !2 ~) i., t~•-· 2 ':J '1rr,u tt.
t ·Y-'"T '-~ tt,,, u ~e t cJ .c ,;:rt : t1 ,1y ;tr-i v t a w a s r ~o,,i,,..~c:, ~'1c
ir < ~.:.,. !.t-u ll "'e1 ►? i'~ -;:.~• i· + ... , bdS f'C:: uu".ln ~urn 11"11 c r .,•.!t.;:"'I
• -; 1 ~, <--v a 1L.1h l:-, J1 -:.1-,,. ,~,o l ·nt of t ••'"S du'? 1or tli-: ['L~ri c-.::i
·(r .~i r· t~r ~,,J f'➔)"r i .,; ,1•11n r 1J1,..,t :-,"Ir s"':,ll -ion t..,i r-rtr a
I
I
rrn .-.lty t-c uo..1l t.J t ,.,, o , .. ,.r •Pl t Cl,;) th ,r ro 1 l"'IL' 1"1t•r"£t on
!u cr. trl1nQu!!'nt t .,~"~ att n--,.., c 1-,oos r :} u nd1·r subsection t .')
t f 1,-1 ~ s~ ct1on, l"llu!; t1n ~-t--"l f 1 O"'li:-r•r ·rtt 'i t (1/:'!t> oe,. "'Ontt-i 'ro-, tt:c.• c c1 tr whr,., ,11J "•
lt-e: ,, ... ,..urtl r .:,t ,: 0 1 ir"ltf""St '>n del1ncu e P'jt t ;Jx e~ ur,dr.r
•u c so ct1 o ~• 11> and 12 > abo,, sh~ll b~ lh•t estahlishcd ~y th ,
s t i t r c~~~1s~10,,~r o f ~dnk1n ~ pursu i nt to 3q-,1-11r.5, C.k.$.
S<Lf OF STOC~ 0K QUITTIN G AUSJNlSS;
Any rtt J ilrr w ~~ sh a ll ~tll cut h1s bus1n (ss or stoc~ o• ~oo c~
e r ~h e st ,:ll ou1t hus1nns~, shall be reou1rPd to or~oar~ an~
t1lr • sales t~• a~o u~e ta• ,~turn as r rov1drd in this
Ch ,1 ot,,. within f 1ftc t r"I '15> o ~y t s uo se cu~nt to the o .~t c of t~,;-
co"~l !t i ~n rf S j ~c s ~l r . er t~~ ou1tt1~~ o f b1,si~~s s ~n d the t urc ►;spr th e reof, if an ,, ,hall tr reouired to w1thhol ~
suff1 r i P rt of th e ourch d~f ~r~e v to cov ~r t~f a~ount of se1d
t e ,c OLP' ano unci1 o , ur.til s1,ch t1,r.r, a~ th'! s a 4o r!"ta1ler s h-,ll
~rc ru c, .::, rec t>1ot fr c.,,.. thr ~·irector sho"'in,:, tl'\~t &ll such
t ~•~s h ~v f OP~n 0!1~ a no th a t no furth~r ta•e~ !r~ 1uf,
:1 t~r ~L rc~a sFr of ~ ou~'n~~s o r-stoc~ o f g o~d £ ~hd ll f a ~l !~
~1tn~rl :. t~r rurch a sr ·c~~)' ~s ~hcve o r r v idfd , anc th~ t~x
st,:,t{ t " 7:u-:-ari d t,r,r,.•i .... '-ft"r t~,~ 1 1 1 tec n (1 5 > c!:1v C'Pr1ed
ll r,..,f c . :uc h l •urc h :,se r st-~tl o ~ ,rrr.C'n f l tv l1 J~l c 'fri r tt'c
r :y,.,._,t :1 ta>:r>~ u,,..:,i .J r )' t"•• fc:r"'•"r j .,, .. ,,. J 1 o the l -f fi t
rrt :.tt~ t)' ~ecti-:-n 4-t-~.:. s .... •ll i"'trrdi atr ly att1c~ t C'I t~f:
:c-r~.:r :..L r rrn ~r•y re, C'11rth . ;•_~; ;)rovi c ("r:, h c.,w'!v~,-, t'"'~t tt-,t'
r ,~.1l~r ::'.':l S<-ll1":: :)r cuit:i !'1 '1 ~,1,i ir,t !)~ !>I-ri ll '1Ct L ~ rrl~ev ~·j
ir· ,r,)' nc,r•c-r c.f P"i ~ l i .i r,1l ity f r.r n ~y ,...,..,t o f O""I)' c·f !?.ict
:.•tu ,,r P r•cp r.ur c
l . ; r • 1,·n c !h~ll tir ~-n.'" :ir trf,:,it a ll r,we,d f :,r eny t a x
:-ir i c u nc,:r-orotcst b y .i r,y rur-c~;,s cr ci r usr r w'i o h:ts. or
cl , irs t c, htvr, c1ri t·•r'llpt1:,n as in th1r, Ch ~rt~r ur~v1d~c.
rlJrh r ~func sh~tt bp ff'Cj" r:,y th e fl ir(·ctcr c,f-t e ,-
cor.r,l1 ,,n c e 1111th !11~ foll C1-.i,.9 c ondit iC\n s or~crc -:-n t:
Aop l1c :;t;, ..... :t"ol1c"iti:,-,s fc-r rpfun ,J ffl USt ~,~ r•:ic c-
•ithi • n ir,rt v 1~-I , "'' .•f!•r t•, ~urch s se ~r US" of t he 90 c c;
r.:r: .. t>icl"' the t W-!'rr rt~c-·1 ;s cl ~i m• ... ij . dnd rru~t b!:· SllCI COrte d ty
t ► r 1 f ~ cc; v i t r 1 t !-,. r u,. r "., c; ~ r n ,. u t t r , c cc;,.. r. 3 n 1 f o t-y t 1-, r
~r1 r ~r~l r,ir. 1riv .:drr e r s~l •.~ re-c !•1 f't r1 n t::, C!•rt1f1c at -:"
i ~~11r c 'y th ,, S':"ll f r, t :-·t n"r "4it h such 'furtl'lf'r inf o rr.;,tion
r :..,-t•r rfCU '!"c;t':f"' LJ Y th• •in c t1 r.
! • ~ i t h r ~ s n C' c t t r t r , -!-;. rt 1 on s c r n !' l• .. "' :J t r ... c n or a ft ~ r
J r.rq;;,ry : • 1 Gt'6, itn a op l 1c ,1t ~tr: frr r r fur,o cd sal('S o,. u ~r. t •u
D~i t u~o~r d1soutr 11y a ?Urct ,=Jtr or 11s :·r who cla1,~ an
-:,c-,..p t1 on cur!.U il "f tC'I th1t f't-;.o t e , sh c,ll t--~ IPC.dP. w1th1r\ s1ldy
(r; > C.i.y s dfter ti"l r r,urc"l ,tt ~i , st o ra9f', \tSC or tonsu,..nt1o'l o1
t~r c c ~~~ or Ltrv1tr ~ whr r e~n l ~ ~•e~ot1on 1s clA1~ed.
c. •1 t h r~sr,e-ct t o tr,1ris b tt 1r,ns c o nsum1T1ated on ,:,r ,1ter
~~~~~,y 1, 198 6 , dn a~ol1tbt1on f o r refunrl of t~x ~oncys t'a1 d
1n ~rr~r or by m1st ~k~, shall b, ~ade w1th1n thre~ t ~l ye&rs
c ft t r th e dote ~f rurch c SP• stora p.e , us ~ o r consur.ot1on of t he
c oo ~~ for ~h1ch the r~funo 1~ cla1~ed.
I tc1t1cns. l.Jpc n recr1::,t of sue~ dPt'l1cut1on an d
,cc r•ronyin o 1nfcr•_t1 on , th • Director shall ••••1ne t~e ••~•
w1t n ,ll due soeec ■n d ••all •1ve ~ot1c• to th ~ aocl1cant by
~n rrrt r 1n wr1t1n ~ of ~1s ~~t1f1cn thereon.
!. t f •1rin ~. in 33 pr1ev('d anrlir~nt ~ay • wit~in ttn (l~> day ,
; ft e r s uet occ1si cn 1s ea H,o to ~1n, oct1t1on the :1rrctor
fer -htt r1n c on th e tl h i~ in ~~ich cas~ tht r 1rect o r ~hBll,
t1r:-r:r 1 c.11 -e nrticr to t r~ ~L'C '.~r ~,.t, h ,:,lc .~ ~ear"n,:, uoC"n ~u ct-
rr.l 'r ~t1~"'S• t ~~1"'n ~,,ci-. 1--,f o r,,.,t1 on or ~vidrnce .:t! ,.Jy br
r :t ":"r1 ,1 l, en c, sh -1 ll, t~':'rr c:f tr r, rrnd e r ~1s fin a l d--c1s1nn
1J c -:,n s u e t-, ap ol1c v tic ,., • .thirh ,Je r.1131o n s 'i:i ll b !• final.
1 •. i!~, r ~s r:f•ct ~r tr :iri -.::r~ ;~ ... s. tO "'l!:ul"l~~t r -:-,n :>r .·if~rr
v r .. t,·,ry l , l ~r :• i~ li t :1 r,f T h';' oroc f'r ure o rov1r'!d for 1.,
~u1 ~,ct 'r.1:. 1:.1 . :..ri~·1 '• t""C' !·,wc a v r r ,.,J y -:l ~r~ o .,c.ar-'4n:: -,1 : ....
I 1 rt' • t t r • ~ f 1 r,;. l .: ':' c 1 s 1 : r, c ·1 ·1 c ~ f 1 c 1 f 'it ., n o t 1 c: r or c la 1 ,r, f c. r
r •111 r. r•u r r u a nt t-:: r r1c -;-::urQ ~r t fortt: 1~ t~.1s S£-rt i::-.,.
!~ us~~ i ,. t~is s~t t~r ~, ~s t~te ~n£ri~~" ~c -:n~ ~
t",r •r ~r .; t••·f ;,,rr tt-,c ':•rc ut~v r o 1rcctr-r o'f thr r!,.rfi rtr-~nt c'f
r r v ,,. ... u ~ ,,, r£olE'·"l ,i t !· tt-~r •·,f ,i !; rr:v1 r~C 1"" <:: ::c.-2 -1 :t .lC ?>,
r •" • ~ •
... ~,:,n tt-e :ity rlS~'::r~-:. t"'cst s ~lc ~ e r u s e t a ,c rs ;,rr du {•
~~ ~ t l"L~nt f1r ~~trr t"~~ t,, ~~~unt p~1d Dy a taxp a y e r, thr
c 1t y !.t,~ll rr u1 l <' ct 11ci e ncv ..,o t1c e t o thr t ;,wcayer t-y
rcrt 4 ·H!.c r a il. l h c ot11ti ~ ... cy nc-tirr !:hu ll r:t ;;t r t~r
c ci tio na l sales ~-.c us!' ta•(c; ~uc. Th " c ef1c1ericy nct1c f"
r,1-cl t t t;..,t i in n o t1f1c ::t1 c ri, 1.., rl!'a r ::t l"l r r,,nsrdcuous tvor,
:h;-t tt·t t61rayrr ~~s t~~ ri ~~t t o ~lec t , statr h~~rir ~ ~n
:t:, r.f fit1ency c ur 5 u rJ nt tr ~: '"-2 -1 :'l C.l(!), r .h.s . l he
t i •~;•>f•r ~l"'all al sc, hav ~ th" ri ,..ht t r, elrct ?. statt> r~~ri nc r .,
·r ~ : ity•~ cH•n i,L cf s ue ... t .1:trJ y ~r•s cl n 1 "' for ,, r~fur ~ cf
~,.l ~~ ~r U 5 C' t ~• ~~1~,
"~r t;.,f'·v<r ~";i ll r LC u•"S t thr st ::t r-t ~a r1 ... ~ 11~tri1~,
-~.\r t>:-y s t:.1t ••r t•,:• t ~1 ri,..,,,,,~ fJC '!'·u st 1 n r. o f lccr1l r tm e c i r ~,
lt.,. t •)(1•,•.yr r sh ..,f l ► ,v ... n ,:;i rf •:h t 1,, ~lJtl-i h r:rtr1ri ri 11 ht htu nr,t
r ,rh 11 ,t ~,· loc £1 l rt~:>rics or i1 hr f :.1ls tc r "'QU f'li t such
1-e ,r'r ,: w 'tt-.1n the t1rr c Pt·r1r-d or c \lidr d . '°or puroo~t ~ c f th i ~
~u: S ( ct icn , "c>xhnust 1c,r, of l o e J l r rmr d1rs" mr a n!:
1. T~~ t ~•P d Yf r h~s t1trly r Pouested 1n wr1t1n9 ~
hc u ri rp b e fore the City •nd the C•ty has held such ~earing anj
1 s suec • final o ec1sl oo thereon. ~ueh hear1na shall be
1~for,_l and no tr•nscriot, rules of e,1dtnce; or filing of
~r1et , shall be recuired; but th~ ta•payer may el~ct to subm•t
, br1 •f, 1n which c &s~ the City may •ub~lt a brief. Th~ City
s~a ll h~lc such ~,arina and Issue the final oec1s1o n !hereon
,<1 t h1r ninEty IY ;1 r1 a y~ ,fter th e rit y •s re«•1ot of the
t i x~~y~r•~ writt e n rfou e st therr1or, erc~rt the City ~ay
e>tr n o extend such o rri ad 11 the orlay In hol ,1n ~ the hear1n o
er i~g u1na the decision ther e on was occ J s1one d by th ~
!a ,n"~~r, btJt, 1n a riy such e ve~t, th r C1 ty shall hold such
he qrir , ~nc 1ssu~ th ~ d!tis1 ~n thfr,c n ~1t~1n one hu~dr~d
• 1pht,· (!~~> OAys of the t ,,xP3y f r•s rrol1rst 1n writing tl".rrr1 o r-: c..r
2 . Th £ t !x~Jy~r ~a s ti~~ly r r uu ~s t~j {n wri t ina ?
t~•rir •1 t,E f ert· t~t t.itv ~nd t~~ ~itv ha ~ ta1le~ t o hole such
•r rir 11 e r t n E-1 t:il f'ci tc 1s~ue ;; final O<'cisiCln ♦her !•On wit"-~~
t t ,. • ;,., r ~ r1 c,ts rr<'rcrihE-rl in f.u h oaru::;r;)r:,h (1 > &.OC V ''•
11 ~ t -.Jrr,;y t:r ~..s s ! >..,<JtJ S tE:d ~i c. local rc:,,rer1 1c.·s as
1ir r vi r ~t. i~-sl :"Jsrc.ti<r, Ct) .J!,C'V "• thr-t •nayrr lf,~y r•oli e s t ii
~t -.t '."' hr -.:r i n ~ ,,, su c '1 r :-nr.i ,.rir ·.-not 1rt-e r clah fer rrfu.,o,
.r r: !:l,C " r,·c u rs t ~►·tt ll 1•r ,-.;.,,,'!' <,n o s uet-t-,e a rin 9 s .,a t l b£-
',~'.:l-c:,:: ~,., tt,(' s n r r-rn ;nner c s s--t f o r !;. in ~ '?1?-2-1 :E .• 1 (~,) ~ r r ,.,. r f\ l ., ) • C • .-: • ~· •
}1 thP d ,·fic.i ~~cy "~tic~ or cl ~1~ for r~fu~d in,•o lv e,
c,r,ly :r,r ~•i :y, i ., li <-11 ~f r !ou r:s t~n -: ,, !i t :..tr-h t.•,1 ri n ,:;• tl-ir t 1 1r-
~,:y ~r ot1 o v <-r.ir,·(':l ruri'I rl ,~1ici ~.,cy ~,. d ~n "=-l "f -1 cl r-1r -for
r •furc tD th ~ riistrict court of tt-f county o f t.r c:och o <"' ~s
r,r c v 'c E-n i r 5 ;>1.;-;,-~·(.~(.r·>• c., .• ~ .• , rrr•vired t hr-t a xo;;yrr
rc r.r l1f ~ rw1th th ,. or c cr d urr s sr•t frJ rtt-, i n sut•s~ct1~n (c) ?f tl-.i s sectirn.
1. '.ctr11n ,, 1n thi s set!ic-n <::J s h ·•ll o ri,t,i..,1 t t r,~ ~;;w-
:.'-y t r f r::,. ours i ,~ri ":' h,;;1c1nl r t-v1 r w c f ,. finc.l o~c1~1on of t~f
r 1t)' rs ott'l'?r1,,isr t·rcvi c1e cl 1"' Hi !:> r!"H:c t P r.
~it~ r (sprc: t r tr J~f~Ct i c n s consur~atr~ a ~ o r a fter
J.-··u o ry 1 . Jcr r., .. -:th i r, fiftt e '". rl .•ys ~f1rr filin o n n~tic,. 0 1
:c r,<.?:-.l u s p rc.1Ji :.·c, i ri sut·,s~ct 1o r. 4-lt-l ()-~-1-~, t hr !a•,:iayer
.)~ .. ll f i t : w1th th~ d1~t r~c t court ;i r,ur '"•ty ~o nr if'I ~ .. ·ir e th 1
n r:--.rt r 1 ti :c· t -••t S• irt •ri:-!:~, ;i n ,~ ')th'!r ch -J r'1r~ s t ,t f'~ int ►,
1 1-,.t ::l c.l s i rr ~.,. ; ... ,! !'"1r r:c t c.r wh1c ~ ,1 r !" c o .,•-·~tr r: o n ~~o ~al. 1
h, t , ,. ,.v 1 r ";.v , H h i ~ c t•: io n , s ~tb;f y th r" ~11retv t.o r.--
r r ouir t ~~~t by ~ ~~v•~9 s ~c rc 1Jnt r r d e~ns 1t 1n or a
r.c rt i ficJ\f: of dt-,,c,s ~t -ts s 1H.1 . t,y i, st,1t•· or nation a l bal"lk or
t )' J rt J ~r o r f t ,it•r ,t Ll v1n ,,~ (1n t1 l0 ,n1 ,.,s !,OC 1 .!t1c,"'• 1n
1,cc ,rc&nct w1th tt'-~· t'lrr:-v1s1 a nt of ~e-ct1cin ll•"!-5•1£'11 (J),
c.~.f ., ~cu =.l t~ 1~1t~ th~ ~~o,,l"lt of thr tbwts, 1nttrfst, an r
o t'"iur ct-.1r~c!i st ;:tr,.1 11 • the f1n r l occis1o"• t,y tht O1r<'clor.
!. lhe t 3 1oaye-r ~~Y• 3t his ~pt1cn, oepos1t th~ d1soutcd
•.•ount •ith the nlrector In liru of c~stln9 a surety bond, l'
sue~ ,·oul"lt 1£ sc ce~n s1tcd, no furt~er interest shall accru ,·
on,~, deficiency cantest~d d urln o the nendency of the action ,
t.t t~, conclusion o f the a ct ion, a fter e ooeal to th e su~rue
court or the court c1 ttoo~al s or aft tr th!! t 1"'e for such
;,ppt-a l has e-,p-trrr, t"t." 1unrts d~l-lOSiteo shall be, at thr
o irectlon of the c o urt, r lth,r retaineo ~Y tho rlrectcr an~
•pplied aoaln s t th r de flcle •cy or rrturnrd In whole or In oart
tc the ta,rayer w1th 1ntere!=t at the rat e imoosec:4 oursuar"t tc
~ctt1~n ~-~-e-c-i of this oru1n~nc~. No cla1~ tor rtfu"d of
,~~ur·ts dcp?site ~t ~1th the n1 r tctor neeJ np m~de by th~
t n •o J )Pr in orde~ f~r Sti ch a~,unt~ to b r reoa1d 1n ~ccord a nrr
"'"~"'" tl-f r.1rC'ctior o• t h"· Cl'ur~.
~. ,•~y n r rson cl 1 1~1 n~ to n ~vr Cd 1d a t a 1 for th~ ~urch~s~ or
u ~~ : 1 t~nr·iht ~ D'r ~r n ~l c,r 0 ~-r~y in ~xcP~s of t~~ r ~t~s
~:t -~l1f t1tr' ty ~..,if ~h c'C'l!~r• ir ;-y 1-..io ly -for ; ,-,-fu"'~ Clf ~~id
•,tt •:~ \.-. th,. "'""'"'~r C'lr ~~rr -in t·c: a t,o vf'.
-~1 u n,l. n :.-t n s~'·:ni t,l ,... rri, ,,~ ... t c' o ny [H•rson to a
r •-f 1.·: ,;,e r r tt,i ~ r ► .t•t r.·r s '"i l l n o t t c-b s ~i ,n .:i t•l"!, ~ri"-
L;.,t 1 c ::.:"\rn 1 {'r r ~f ur~ ru c;t ~-r. ,-:,11r ':'y -:r r c;;-~Ja oc·r so n wto
: t ,,. r: •· ! c :'. ~ r us,. • t .__ r. c :. c ~ · rl'J ~ t-c c-f. 1 .J t h• t ;; • t t, :-rr r r , a s
s •·, ..... ., t'°'~ in>1 "J ~c c--"l f thr:· ~:1 l '! t .. ~rt-ct .,,. cthrr ?::io r c t'rir.!c
. ( r. t i .. ~ ., t •
1 •· 1 ~r':ct c.,r ~i-.~tt 1".t v! tne .;ut --~r•ty t., 111 a ive ..-.a rt o r ."1 1 l
-:f u ... ) µ, n Zi l ty ~., .. 1 ~r 1",t"r i. s t :Hs~~S-!'d 1 t th~ c1rcw•,s t;,ncr c:
~t: -:-~ ,uc ...
~,,-n ,is or a c t 1c3 o ll! \f t t'r any sal1•s or u st t 1 x r f tur~
i s til.'!r., t ""~ r irt>c t'".>r c;t--.,ll ~,.~~ .. 1n -:-it, r.1 n rJ 1f 1t thtr-r::-,oti'tr s
:t-,;t tht c 1 rrfct Cf"'tun~ o f ~. • to b f? remitt~d 1s greater .,r lrss
r ►·i r. t.,..,t ~►o .n ir t"'" rcturr, the t ;,Jr ~hrtl 1 rir r!'ror-ou~ec .
i1 t•·.r 1::tunt tc1c t-•c c •:c s t :.-1 t .. h1ch 1s cu •., tt-ie ~•ct-!=:c: s h ,,ll b -:
r ~•tu,..o e c e r r.rcoiter1 a c 11ns t 1r ., s u :;s ,:,r.u r:-n t r •.,it te,cr-1r,,.. ~t-~
S • ,. l t 0 I' l ' '-'/'" r' •
J t tt r :_·•1,r --: 1 .,i..: \r; l ~$S tt1-:1: ~l":r .;r-c unt ,11 ~•• !l'i ~ r1ft .. ~r '!rcr,
t -:.-· t ht r .. it •· 1nt-.r ""~t ~l':'"'r !'(1 J ! t r.e r ·1t f ~1 cinr oc·rcr ,,t (i '<) o ·r
"·r t " 1 r "• :._i t i,., t i-i i ,.,.,,t:.Jrl'l ,.-,~ "'v r•, 5 11 ;,ll t,,s 03iC hy ~h ,-.
"r.1 '"'r"' t ... i ,· f11t ,.,·-. c:~, c ,,y s ·1tt <:r ""ritt ·n n ~ttc r-a n t• ci ~r-J ro t ~
~ i 'fl 1rcn ,.,.,_ .'i ir("ct o r •
.. it~ r :!.1 ,tct to r1·turr,s iH 1::-' 0•1 or u ftt·r J,,,1uctry l, l"f"', tt-,..
.r·nu u l , ;,tt rt 1nte-r"~t vn ,..,.linc1;~nt t ,11~s s ►;,l l ~~ •h1t est t:b-
lishcc r y tr -: st~te c c rr-l tsiont.-r o'f b-,n~ino p1,rsu a ,it to
!~-~l-11 :.5 , f,Q•~•
----:~: l~VfSTIGATI ON OF R(lllL(R•s BOO~~= ror th• ouroose ot
,,5ce,rta1nin? PH' correctnf:ss of ,, retu,.,,, or for the
curpo£t c1 ~1n1ng a~ctrt ~1n1n9 the correctn ~ss of a retur,, or for
the our~o se of det•r •1n1no the ••eunt of ta, du• fro~ any
!••~ay e r, thP Direct~, ~•Y h~lrt 1nvest1oat1nns and
ncor1rps c~~ctrn1 np ary ratttr s cover~d by this C~aptrr and ~ay
~-~~1~~ ~ry rtlevant ~otk,, o~p ~rs, recor os or ~t~or~nda ~1 any
such pe rsrr, rcQuir1n1 t~e o ttt,d Ance of sur.~ t a xoaycr or any
:ffirer r r r~oloyet ~• ~uch t ~xLa y~r, or of any ~~rson h ~vinp
~~o~lcc.~t o i ~uc~ r a le~ ~nd t a ~,n ~J such tes t 4~o~y a~c proof es ~11v
~r ~C'res~i ry tc ~rop ~rly ~~c ert~1n ~ny t~, l1 ~b1l1ty. lhr
(ircctor ~h ?ll h3v~ p owe r t o e d ~1n1st~r ortns to any n~rs~n in t+-r
c,ur c;r c-1 !uc i 1nvest1 o at 1~ns or he .::r~n ,,.
t. '"1.,t ,1· .... n =:~ a n :: '•'itn ··~~ r~e s. flll s u ti"'".,r:Jc:: issu ed uri d~r the-
t ~r,-~ a1 th1~ r~~o•cr ~a v t·· S"rv~d hy ~r v r~rson of f lJl l aq •••
Th ! t -:L ~ ~-1 "'i !r.rs~,..r, f c,r dt t r "l c .,-.,p :}n : t r~.~l st,all t-,~ ~re
~ •· r. ,, -; ~ ! h 4: f t, es I"' 'f ·od ~ r ~ i ~ I' !; b ·;' f '."' r ~ t ... , 1 1 st ,. 1 C t r: C II rt • s u C j,
t •( s \t'> ~•: s:.e1r .,t,.,-.,-th, w1 ! r,~~s 1~ r)(c1:!"c1 f,.o ,.. furtt-,f r
tt •:·--, -r.c•. , .... ., t ~,. w't"lr~; 1c: s u:it,-;,~-:1,..C ,J ";: th~! 1ri r 1 stc1r-:c ~
-=~ tr c · -ir,.ct c r, ~u r ._ 1•·c.s ;►.1 ll !'l'! n=1 ·• ~,, ~+-,~ s ar-~ r ~"l n t·r
:-~ Ii ,-':' .:· 1.: "Is <: s 11 "l : • r th i · t ~ ,-.. s "' ., t h 1 s :· t-·10 t, r, ,H 1 r' "'►,.., o
-.it,, ~sis sut c~-:r•,r•:-:i t tt'I · ~~~1 s t ,1 "\CP r f ,,,,v r o rty t o .~1ny
$U C .. r r c r P -:Ci n i:, 't'I''' :,irect o r ,..rty r "'o u1r '!'..• that t liC' r.o st n t
s ~rv i l ~ ..:1 t l'-t S l1:1::>l'<'1 ,": ri ~a the t r r-o f th " w1 tn c-~!:: t,,. t.,rn~
ttw :,, r ~v ,..t whr>c;' 1 11 si~t -,,-.ri t he witr,e ':'!: 1~ su~"'')n!'n. lr,
~uc ~ Cd&! t h~ S irrct o r, 1n ~'s a 1~crrti~n , ~3 Y r po uir ~ J
::c ,,:s it t,; c,:,-.i~r tr,._, c c :1t o1 such s t-r vi,.r arc wit nf>ss 1 rr .
sut ,p ,cr1~ 1s s.ueo ~s :.'f o r"·s,;1 ~ s~<>ll h r f !rve-~ 1,-. tr , !r-·c
l'l".,."r"l c r .:;!-u ~u ~~o1;r 4 i ss u -:-ct ciu t of ~ co u rt rf r e c c-r C'.
~t,,.".1 ,:, CCl:'C Pls lit~l!,.,c .r,c ,;:•. r.r,y 1u L'r.t"' c f t-1--r n1~tric• r c urt c1
t t -:•.:.i ']hf~f ntt, Ju --:•r ic!l J is~r1ct o f thr ~tate of Color~.::::o.
·ith -:.-r 1P) tc-r"' tir-r c.r v :r ~':~r.,, uo1n th,;, aool1c a t1 c n of ft,t
t•ir ~c !.cr, fPfly C'J!l'L>!l t"l t• :,tt~·"'ld ~nc i:> o1 ""itn -=:c;t;rs , t t-r
:r o·u c t•J ~ of ~~c ►s , L ~n~rs, rpcorlfS or ~~m orJ na a ~~a th,·
r 1vi ~t :f ltttii :11y o t f ?r c Trc ~1r~ct o r or d ~y o f his o:Jly
•utl 1:"ri:-cc ~·.1 tr,t!,,. ~Y ,,,., ~t t ..,ch""t "lt fer c nn~""'C't• or
r·:h r-.i fr , 1 ~ t'°I " "·· ,..( """".~' .,c: o ro r.uct ~o n r,f c viot-rcc ray ..
t C'"'r.·ll •.:o.: ti-!'t C r '! ~;:i "' \ :ur ~.
L~ .• ~ll f T!, t. ,:t.J r:;... 1 1r •.:
r. Tl •<· t 1 •1 ... h uos~1J r,y Ste t i on .,_,._~-1 ~.,.~ll CC\nst itut ~ ;J f 1 r ,.~
1 rHl ,,,1 ,,, li\r, u1 •or, ..sn·: ~r1n ~~t -l c rc rsonil r rf'\rr rtv ~h1ct, -lti
tt,,, ~1.Lj•.·ct c1 ,1riy tr-'tn!,JC~~~,n 11:>~n wh ich t ,1 1 11 ta• is dur,
1lrtil t ~e !a-r 1 s r,,i d .
l ~~ ~i:x ~~ 1~oos~j • y Sect1o, q-~-4 -2 sh ll b e a first Rnd
rr iJ r l1 ~~ upcn t~~ g ~o os a ~~ b 1J~1r ~ss •1•turrs ownec or u se d
r y a ~) r"t s 1lcr r~oulrr.c b y t ht orov1s1ons of ~•ct1on 4-4-4-'
to su ~"it & rrturn ~nd ~a ke p a y~~nt of the ta•~s collected,
~•ce ct tht stoc~ 01 r o o ds h ~lo 1or s~lc in the ordinary cour sr
o f t,u~1n et~, until 1;-,id t:1,c ~s arl! p11d 1n full.
c . 1h r liens creatr d ~YA a nd P abovr shall ~c tonstru~d to b~
lien s ~~d rncu~hr n~ces u ~on th e s ~e c1f1c 1t r ~s of ocrson&l
n r o J1• r ty therE-1,, <f"I U'''l tr ~ttd• ;ind shall take pre,ce d tncr o vf'r
i ll ,,t h ··r liens, e~curCrdnt PS or cl a 1~s of wt i~tscrvPr n a ture
'"d 1~all lncerll a t e ly attach to such lt •~s w1thout th•
nt c t$S 1~y ~1 th e fili ng ~f ~r y ro t1cr of li e n t~ere~f.
!f '"1:, !a ,,s, o ~'1 J lt')' o r 1'1 t ·:r~s t 1 11 00~".ci b y th'\!; C"t,anter c:1n c
st-~~'· ~u c by r tt urrs 11l f d ~Y t~~ t ~•OijY P r, ~r ns s~o~n by
-~~··•.~-,~ ... ,t Cll l y "-;c~ as r-r o vi <-?O hPr~in, a r e riot p3 id wit'"1 n
'ift t •·1 <:rJ u r vs ::tt~r t~1:-!6 "1~· .. r ~ OUf• t~< :iir e c tc r ~t"!jll
i !"::U t wi;rr r.rt ur•'"'r·r t--1s ()f-fic":l sea l r'i r c-c t~ct to ;iny r:4 ul ':'
l•!Ar r i;-:•, rcv~nt•': r r:-ll -:c~ri r. c,r ~r th,.. s~·-:-rif1 o 1 -:.ny cc1Jnt .-
; r ! r: 1 !', ·j t .. t ; c :i,..,. :, r , i ... , · r-. 1.. l "v -. I ll\'", '1 • -; r i 1 r "n :-~,. l l
ft:f fi ·~ .. -,t r 11 rs 'J,,•l o r-:-r,•·rt 'f o f tnt t ~w ,..,,~~o r wh1ct-1 ~
::ut i~•l't t c th<: l~!;:it cr ~a t:ert l"y ':rr.tion ~-4-14 f oun C -,itt1in
-~s rr u ~•t-, 1 1"\r ':h!: ►·f:Y"'':n~ rd t ►e U"'Otm t C lJ !.• tr,ort'it r wHr
1 r t ·r1 •st , rrna l t 1 ~~ ➔~r c ri~t ~ •
... ·1m11l t ••·•::·c u~ly w ~t t ~hr 1s~u ,.11 c c o f r.;,i c.. wc,rr a r,t. t°'I" ~irect " ....
~t-.•ll i <;s l,t o n rit "c ~ c t ~ii • l 1Pr • s e tti:,,, io r·th tht> n .?.,.e o f
!hr ~ •r '1)'' ,, tr.c H c unt 0 4 •t-~ t .. 1, orn~lti r-~, 1 ntrrrs t .;n c
t tF--t c:, t h'. dn tt:· r:i f r'"-~ :.ccru c:l th r-rer f, ;t rid that tt.-: City
cl ~i~i i first a n~ p ri e r l1 ~n t~~r~f c re ori th~ t~n r ihte
L" t: r s ": '1 : l r r op~ rt r <" f t t-c ~ "• C' t:v •: r s u b , e ct t o s iJ 1 o l 1 !" n s •
l.• •u c r ,.r..t'lL'° sh,ll t •f C!'i 1-:..r·r.-~ r.r~o~rrj ny t"'lt r•irect o r, s~a ll
r':' y ~·rifi te' t )' h11f .,.~ !.t.i ll t ,(' 11led 1r. th':' l'.)ff 1C (' of t t-':"
clrr~ ar :c rt::rcrvrr ::,f J,.y c :,ur.ty ~n t1-,1 s ·-t ~:t ':' 1n w1-1ct--the
t -=:Jt: ,i )'"r :.wn s t ~r.i:..~L ,l e ti "rs-:"'"l o ro p c rtv !,unjrct to ~11 .:
l 1 "n -:..
lrcir1 t '•• fili r~ c.f !=-1 i l'1 no tir c -.f l1•·n , t h e fdf'!"ctivr d t.t " ot
;;:,._i : l i •· s r,:,'.l r ::t ,•.r· t , c• ~" t.,,,_ 0 ·1 ~"' of th r. f1r ~t t-l!:w;\h l ,:•
:r ,.~~~c t l:r 1 r r ~-,le~ ~-.y ,~,. 1 ~ ·1J ~.
', r , 1 r r ~ <; r r: T c Y ,, :. l l ! ,'\ l l n"' t 1 c ~ ': r ·, o u 1 r c-r. 1' r h c r iv : ~.
I
t o th< r ,1 .11 0 , or v c rdo, undrr th• 0,ovl1lons of this
(h ~1,ter ~r <l ll t e 1n wr4t1n~ ;,~n, 11 ~n 1lrn, posto a 1d by crrt1f1e~
r.r ,. 9 1r t•.,rrc n .11 1l, r• turn rt-cf1 r,t r,·cuestcn, to h1111 c1t his l o !-t
~,,:.,· ~rjc rtsf, sh~ll ~, sutt1c1 ~~! tor t ~t ,,uroo~~ of thi s
( h -.i ..it l ' r •
A. l~~ ~;•c~ fer a~~ nrr1oc. t~o~ther with 1ntPrest th r reon and
r•:" ,l t l es with ,esr<<t thn,to, h0osed by this Che0ter shall
rot r c lt$Srsseo, nor shall any notice rd l1en be filed, or
c lst,alnt warrant b• ls<ucd, or suit foe colloctlon b<
in stituted, or a n y other "'t ion t" collect the !liAlflf" bf'
co~~r rce c ~ere tM a n thre~ C~> years aft~r th , d~te on ~~1th
tne t ~• w~i or 1s p 1~abl~. ·~er shall any li e n cont1n,,e after
s ~r ~ r~r1 od , ~•c~t t for lRXPS asirssed b~forc the e•r1rat1on
~1 ~l1Ch ~er1oo, ncticr of lien ~1th resoect to w~1ch has be,~
f1l ~~ ~rior to th~ ex~irat,on of such p~r1od; 1n whic~ tti~es
sue t l1P.n shall cc.r ti nu•: onl v for en(' (~) yt-ar aftt"r-thll!
11l1n~ of ~ot1ce thrrro1.
!r-t'·e C ,i S <" of a 1i::l1;.i::• or fr-,udul~nt return w1th intent tr•
~v ~cr ta,, t~e t ~x• !oi~t ►er with 1nter ~st ~rd ren~lt1~s
t r ~r ttf'I 1113) te a -::~~r~td • o r oroc~t·o1n r s for thf collectic'. 01
! L { ~ t ; >-!: ~ n •J 'I f · ". n ' ~ ll '"1 ii t i. r-\' ~ i r,, ~ •
!'··f l,r r ~·-, c,~ir ·,tiC"r :,1 ~ur t> t""'rio ci of l-4"'1t ~,ticn, the
t ·,,:-.;;.-,!'r ., ... ct~~· ''"tc.tn r ,..,,y a•;r !:-ir, ,.,,~tin n to ,i" rwtc•n s-4c :,
tt,.r t~t,t r.c tr,-n ~r i:~ ~o ij1:r i e ,· ~n n ey h< e•!e~ded r y
;L · •~•. l1 1~n1 2-:,r,:c-.~r t~ 1n .,;rJ ~ 1 ... -:.
·,-tt-:=: ~--~-\'l(t. C~!'-'';[ Otl.: Rf'l L!"'!rO C H((I(~~ Jf <, thee..,_ i,.
c ~v '"'E'"~ cf ,-r1y c;;1 l "S -:r u ~r t ctw: is r , turn 11 .:: IJ'1 r.a1 c ,
r r :t~~! ; .... c t•; r r:-of fiv~ o"ll d r s l S.~ J ~l'u ll e r ;,d c!t-~ t -: a r:y
--~~nt ~~c ~"'L c~~n ~.
t.:1i1 1.: r t1s~ At,scrot i cn rf Tr x. lt s t-,=-ll t,r u"'l !wful tor en"
rc t ·.1Lrr to a cv~r!-4 st , tc ~o lr nut er t n ~t~~f to t~r ou b lic
tr t · ,,~y c:n~o~~r, d ir r ctly or 1 ~J \rectlY• t~~t t~! ta ~ er
~nv r !rt thcr~of 1~oo scd Ly t ►1s ~harter will ~~ ~ssu~rj :r
;t!nrcec. t 1y t~~ rc·t :.~l"'"• or t h :=t it 1,,1ll nn -: he ad~~r. t o th r
~"llir-r:. u r1cr cf t~~ r:-rl')f'lrrt"' s::l •:-; or i1 ac'rlco, tt-iat any oar"'
t.t--r :-:1 -.i ll t i; r "'flJ"C~c.
i ~~r '·t :.,,. ic-r 1-.e l ~t : P~r•~l" v ASS "S t~n.
11 ',)' r-1•rt r f e dtf'c'",-,.CY 'n t u, t 1 :1y1q·r,t 1 s :we to
r -:l 1 .:rr l! ~r 1 --·-~r t1-:.-.:-l c 1 ~,..p ;·1r 1-: "1 ,ut":oriz!•:! r 11l r !i enc
rf•: u l :t~,:.,c:-;,dt'"I rr◊wl~r r:"' •t--.~r ~c.if, t-l•t w-'tliout irit"'n t t ~
~,fr •Lr, thtr< shall or •d c •o t•n orrcert llOt> cf th e tctol
r:,.C'Urt ('f tt,t a ef 1r1 c nr.yi anc 1 ... t:.uch c ;r se, 1ntrr~st shall b .,
,c llnte~ :,t th • r a t <• of ~n•· r<rc r nt CIH per ffionth on the
,,,.~ut ! t1 th e. oef1c1c n cy fro ". tn e tifflr th e retu,-n w :1! due,
,,,,~ ~ht· r,rrsr.n r 1-cuirtr to i1l~ t he rrturn, wr1ch 1nt'!r-t!t
rp .. rc it 1o~ t ►~ll hP tor, dup i~d oayablc w1th1n fifteen fl ~>
C rt y ! i ft c r wr1tt ~~ r:o t1cr a"la c~~~n d ~y thr n1r~ctor.
I f •ny part of the deficiency is due to fraud with the
1,t ,rt to evace the t a x, th e n there shall be added fifty
:tr c<<t c ~n11 of th e tot a l •~ount of tho deficiency, and 1n
s u ch C3s ~ th ~ Nhol e a~ount of the ta• uno a irl, 1nclu rl 1n ~ the
;c'c ~t~o,,s , shall bccofft• oue and ooyable f1ftt1t11?n (1 5 > ddys
:ft e r Nr1tten notice anc dcm ano by th t r 1rector and~~
: dcH~ ional one P !'rcrnt Cl i> fl rr rnt'fltt'I on said a,.,ount s s~a ll t,,..
,:coer: frofl' t.,_e cote the retur l"'I wa s oue until oa1d.
It r t,c ll be unl'wful for ,ny o erson to w1lfullv ,a>r,
J rc~ r t· 0 r suomit a ta x r r tur n , o r o t~cr d~cu~~~t , corit a 1r,1n r
·,r y •.1 l•l· stct t•r•~•'11 , r,r tc, 1o1Hfully ffl J ~~ ~ 1als':" st;t c '"'~nt ~ ..
. ~y ~r ~,~~1o f t1 ~r1 er hc .rin ;, w~ith ~6 V ~t ire~ the t ~x
l ~ ti 1 l 1t" c f i.ny n •·r r:o.,.
,,it t r i !:t1~ct t r: tr i •r r :.ct1 C'ri f CC"1sur-m;,t t",' o n er a ftrr d,~""lu a r y
:, :=-•C" • t h:,t r .:.ru l t ir'l .-~1i c 1t'"I C)' ?!"'runts n s dc'fir,-"'d in th1!
~E r ti c ... ,, t~•r urinu ,il r ~~r rf int ,;r n~t t~·,LL be tti ;;t t-!;tll bliS.,t:!
') !!"•. 't ::~r lc.r.,r iss1 on ~r cf 1-;J "kin tl C'ursu nnt t o 39 -;,1-1 1~.:-. : . :. . ~.
!r-t r t.::l,C !·r., r euo 'r 1ut L, .... o p;:r:s t-c o •"I 'first r r,;d i r,•,; en t.,.t
~t.-L .r c ~ ·,t v ~r h~r, :~b ~.
~,.· lis ~"c1 a~ li :·ill f o r ;.r, r C"in .::i c e O'"I thi:-::.th d a v o 'f
I\ r; \I c :-: Cr , : Cf-: •
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rul,l1sh •d by tltlr as llrd1n nNe Nn•
tt · t~ day o f No vr mo~r• 1 9 ~!,.
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C'ty cf En r le~ooa, Color odo , hereoy cert1fy that the abov• and
t :r eco 1n o h a true and cow,plote copy of the Ord1nanee 91yed on
t 1n ,l r ,a a•~~ a nd publ1sh eo hY title as Ord1 ra ner No, F-' 5e r1e •
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