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Home My WebLink About2008 Ordinance No. 067• • • ORDINANCE NO . ? 7 SERIES OF 2008 -- BY AU TH RITY COUNC IL BILL NO . 74 INTRODUCED BY COUNC IL MEMBER MOORE AN ORDINA.>-ICE AMENDING TITLE 4, CHAPTER 4, OF THE ENGLEWOOD MUNI CIPAL CODE 2000 , WITH THE ADDITION OF A NEW SECTION 21 , ENTITLED "OFF ICERS OF CORPORATl1)NS, MEMBERS OF PARTNE RSHIPS , AND LIMITED LIABILITY COMPANIES". WHEREAS , the addition of the pro posed Section 21, 10 the Englewood Municipal Code is 10 insure compliance with the City of Eng lewood's Sa le s Tax Ordinance ; and WHEREAS, !his languzge mirrors language incluried in the Colorado State Statutes; NOW, THEREFORE , BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD, COLORADO, AS FOLLOWS: Section I. The City Council of the City of Englewood , Co lorado hereby au th orizes amending Title 4, Chapter 4, of th e Englewood Munici pal Code 2000, by the addition of a new Section 21 , to read as follows : 4-4: SALES AND USE TAX ~: Offiscn pf CPCP9Clti9Pfi Mcmhcn pf PtrtPCClhiRI I imitcd I ithiliO: ('omneniH- In addition to the Pena lties omxided in Section 44-20 EMC..all officers ofa comoration awLAU members of a 2annershi2 or a limited liabilitv comuaov reouired to collect accoum fcu: 1D.~ ove r anv tax administered bx this Article who wmfullv fail to collect account for or oav ov,;r such tax or who willful Iv attemPt in aux manner to evade or~'.feat ?DY such tax or the navment th ereof are subiect to in addition to other r•,nahies Provid ed bv law a pepaltv eaual to one hundred fifty Percent (15 0%) of the total amount of the tax not collected accounted for Paid Sl"S or mheoviss evaded..Qf~~omoration or members of a PartnershiP or a limited liabititx comPanv shall be deemed 10 be subiect to this Smion if the corwration oaan ers hio or limited linbilitv co mnanv 1ssuh1ect to filing return s or Paving tax es m1mioi6tered hv this Anicle and if such officers of somorat;ons or members of partnershins or limited linhilirirn~ xol untarilv or at the direction 2f th eir su neriors assume th e duties or resoonsibilities of comnlxing wi th the Provisi ons of anv tax administered bv thi s Articl e on behalf oflrui cornora ti on oanners hiP or limited liabiUtv comoanv - Secti on 2. Safety Cla uses . The Cit y Counci l hereby finds. determines, and declares that thi s Ordinance is promulgated und er the general police power of the City or Englewood, that it is promulgated for !h e health , sa fet y, and welfare of the public , and !hat this Ordinance is neces sary for the preservation of health and safety an d fo r the protecti on of public co nvenien c and welfare . The City Co uncil further detennines !hat th e Ordinance bears a rational rela tion to the proper legislative object so ught 10 be obtained . 9 bi Section 3. Scvcrabil ity. If any clause. se ntence. paragraph. or pa rt of thi s Ordina nce or the applicat io n 1h creofto any pe rson or ci rcum srn nces shall fo r any reaso n be adjud ged by a co urt o f • co mpetent juri sdi cti on invalid , such jud gm em shall no1 affect, imp air or inva lidn 1c the rem ai nd er of thi s Ordin ance or it s ap pli ca ti on to oth er perso ns or circumstances . Section 4. Incons istent Ordinances . All other Ord i1,an ces or portion s th ereof in co nsis 1en1 or conflicting wi th this Ordi nance or any ponion hereof are hereby repea led to the ex tent of such inconsistl.!ncy or conflic t. Section 5. Effect of repeal or modification . The repeal or modification of an y provi sion of th e Code of the City of Englewood by this Ordinance shall not release , extinguish , alter, modify, or change in whole or in part any penall y, forfeiture , or liability , ei ther civil or criminal , whic h shall ha ve been in curred under such provision, and each provision sha ll be treated and held as still remai ning in force fo r the purposes of sustaining any and all proper action s, suits , prr i:eedings , and prosecutions for the enforcement of th e penalty, forfeiture , or li ab ilit y, as we ll as fo r the purpose of sustaining any judgment . decree , or order which can or may be rend ered, entered, or made in such ac tions, suits, proceedings , or prosec utions. Section 6. Penalty . The Penalty Provis ion of Section 1-4-1 EMC sha ll app ly to each and every vio lati on of this Ordinance. Introdu ced , read in full , and passed on first reading on the 3rd day of November, 2008 . Published as a Bill for an OrJ iaance in the City 's officia l new spaper on the 7~ day of November , 2008 . Published as a Bill fo r an Ordinance on th e Cit y's offi cia l websi te beginning on the 5th day of • November, 2008 for thin y (30) days . Read by title and passed on final reading on the 17th da y of Nove mber, 2008 . Published by title in the Ci ty's official newspaper as ();d innnce N~_l , Series of 2008 , on the 21st day of November, 2008 . I, Loucri shia A. Ellis, Ci ty Jerk of th e Cit y of Eng lewood, Co lorado. hereby ccnify that the above and foregoing is,.a.J?le copy of the Ordina nce pa ssed n final r din g and published by title as Ordin ance No .(lf. Series of 2008 . ,r r7 kt/t • • • • COUNCIL COMMUNICATION Date : Agenoa Item: Subject: November 3, 2008 9 a i A Bill fo r an Ordinance adding language to the En gle wood Municipal Code rega rding Officers, Members of Partn erships, and Limited Liab ili ty Companies Initiated By : D epartment of Fina nc e and Administrative Services I Staff Source : Frank Gryglewi cz, Direc tor COUNCIL GOAL ANO PREVIOUS COUNCIL ACTION The Ci ty Counc il discussed this issue at the St ud y Session on October 13, 2008 and directed staff to prepare a bill for an ordinan ce adding th e proposed language . RECOMMENDED ACTION Staff recommends City Coun c il ad, b ill fo r an o rd inance approving the addition of 4-4-21: Officers of Corporations, Members o, t'artn erships, Limited Li abili ty Compani es to th e Engl ewood Municipal Code. BACKGROUND, ANALYSIS, AND ALTERNATIVES IDENTIFIED The intent of adding this lang•,age to th e Englewood Munici pal Code is to insure co mplian ce w ith the Ci ty of Engl ewood's Sales Tax Ordinance. Th e language proposed fo r 4-4-2 1 reads: 4-4-21: Officers of Corporations, Members of Partnerships, limited Liability Companies In additio n to th e penalties provided in sec ti o n 4-4-20, all officers of a corpora ti on and all members of a part ners hip or a limited li ability company required to coll ect, acco unt for, and pa y ove r any tax ad ministered by th is article w ho w illfully fa il to coll ec t, accou nt for, or pay over such tax or who willfull y attempt in any mann er to eva de or defeat an y such tax, or th e pa ym ert th ereof, are subject to, in additi on to other penalti es provid ed by law, a p enalty equal tc m e hundred fifty perc ent of th e total amount of th e tax no t coll ec ted, accounted for, paid over, or oth erwise P.va ded. An offi ce r of a corporation or a m ember of a partnership or a limited liability c ompany shall b e deemed to be subject to thi s secti on if th e corpora tion, partnership, or limited li ab il ity company is subject to filin g returns or payi ng taxes admin istered by thi s ar ticle and if such officers of corporations or m embers of partn erships or limited li abi li ty companies voluntarily o r at the directio n of th eir superiors assume th e duties or respons ibili ti es of complying w ith th e provisions of any tax ad minist ered b this ar ticle on behalf of th e corporation, partnership, o: limi ted lia bility co mpan y. This lan guage mirr ors langu age includ ed in Stat e Statut es. FIN ANCIAL IM PACT This change sho uld not impact th e City's fi na ncial pos itio n. LIST OF ATTACHMENTS Propos ed Bill for an Ordinan ce • • •