HomeMy WebLinkAbout2008 Ordinance No. 070•
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BY AUT HORITY
ORDINA NCE NO. f/0
SERIES OF 2008 --
CO UNCLL B[LL NO. 77
INTRO DU CE D BY COUNCIL
MEMBER MOORE
AN ORDINANCE AMENDlNG TITLE 4, CHAPTER 4, SEC TI ON 4, SUBSE CTION 4, AND
ADDING A NEW SUB SECT IO N 8, ·'LOCAT ION GUIDE" TO THE ENG LEWOOD
MUNlCIPAL CODE 2000.
WHEREAS , the State of Co lorado created retail er databases for retail ers to rel y on when
remitting taxe s; and
WHEREAS , The State of Co lora do hold s retailers harml ess when they rel y on cert ifi ed databa ses
to remit sa les tax es if the taxe s are pa id to the wrong entity ; and
WHEREAS , the Colorad o Municipal League has encouraged the City to adopt thi s Ordinance
holdin g retail ers harmle ss if~~cy rely on certified databases when remittin g taxes; and
WHEREAS, this langu age mirrors 39-2 ~-104 .3 C.R.S., regardin g electroni c database certified
by the St ate and relied on by a retailer ;
NOW, THEREFORE, BE IT ORDAlNED BY THE CITY COUNC LL OF THE CITY OF
ENGLEWOOD , COLORADO , AS FOLLOWS:
Section I. Th e City Council of th e Ci ty c i Englewood, Colorado hereby authori zes amending
Title 4, Chapter 4, Section 4, Subsecti on 4 Paragraph D, of the Englewood Municipal Code 2000,
to read as fo ll ows:
4-4 : SALES AND USE TAX
4-4-4-4 : License for Retailer Required .
A. It shall be unl awfu l for any perso n to engage in the busine ss of makfog ret ail sa les , as the
same is defin ed herein , without fir st having obtained a license therefor, whi ch li ce nse
shall be granted and issued by the City Li ce nse Officer, and shall be in force and effect
until su spended or revoked. A separate licens e is required fo r eac h phys ica l location
within the city liulit s of th e Cit y of Englewood.
B. No licen se shall he required fo r any perso n engaged exc lusively in the bu siness of se lling
commod ities which are exempt from ta .at ion under thi s Chapter .
C. The license required by s~b ecti on A above shall be granted upon application as se t fo rth
in Title 5, Chapter I of thi s Code .
The Gi t)' shall fflal,e auailael• ta aay ••~••s1i•g • ••de, e leeeti e• gaido she•.,i•g !he
eeYRda,ie s ef 1ho Git). l'e, IF8R see ti e•s •••••••-led BR e, afto, l••••I) I, 198~. tho
••~• Bli•g ·ende, "'"Y ,el)'•• •••l. leea1i e• gaide a11d 8") •pde1• 1ho,eef, &"'oilaele te
sweh • endeF , iR El ete mtiRin g • he1her to eolleet a sa les er \ise leK er helh . Na panah}
9 b iv
shall he i1H13osej er oetioA for deHeitme;• moi11taiAed agaiAst suel a ,eHdor "10 iA goe8
i;,i1h eemplies .<itl, 11,e mast ,eeeHI leee 1i0R g11iEle a"'aileele 10 it.
loll -No sa les lax license shall be required for any person ho lding a garage sale , as defined
herein , so long as !hey are no1 in violati on of 15-16-2 EMC.
Section 2. The City Council of the City of Englewood , Colorado hereby aulhorizes amending
Title 4, Chapler 4, Section 4, of lhe Englewood Municipal Code 2000 , by lhe addition of a ne w
Subsection 8, to read as follows:
~ l,ASltiAO Guide
a. Street Qujdc.
The Citv shall make ovailable to aux reauesting vendor a street guide showing the
boundaries of the Chv For transactions consummated on or after Januarv 1 1986 rhe
rcauestins vendor mav rclv on such street suide and anx uodate thereof available to such
vendor in detewining whether to collect a sales or me tax or both No nenaltv shall be
imposed or action for deficieucx maimained aaainst such a vendor who in good faith
complies with the most recent street guide available to it
IL Electronic Database· Address Locator .
l Anx retailer that collects and remits sales tax to the Citx ofEnalewood as nrnvided
in this Section max use an electronic database of state addresses certified bx the
State P@artment of Revsous oursuant to 39·26· 105 3 C R S to deteauine the
iucisdictions to which tax is owed
~ Aox retailer that uses the data con tained in an electronic database certified bx the
State P@artm\iPt of Rexcpue nursuant to 39~26· l 05 3 C R S to detennine the
jurisdictions to which tax is owed shall be held hannlcss for anx tax penalty or
interest owcd the Citv oiEnslewood that would otheDYise be due solelx as a result
ofan error in the electronic database nroxided that the retailer demonstrates that
it used the most curreo' iofoOPation available in such electronic database on the
date the saleCs> occuqed Each retaHer shall keeo and meseae such records as
mesccibed bx the Citx Manaeer or his or her designee to demonstrate that it used
the most current infowation available in the electronic database on the date the
saleCs> occuqed Ifan error in collecting and remitting is a result ofa decentive
representation a false r@resentation fraud or negJjgeoce the Provisions of this
Section shall not DPPIY
Section 3. Safety Clauses. The City Council hereb y find s, determines, and declares that thi s
Ordinance is promulgated under the general police power of the City of Eng lewood , that it is
promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary
for the preservation of hea lth and safety and for the protection of public convenience and
welfare. The Cit y Counci l funher determines tha t the Ordinance bears a rational relation to the
proper lcgisla1i ve object sought to be obtained.
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;;ec ti on 4. Severn bilit y. If any cl ause, sent ence , para graph , or part of thi s Ordinan ce or the
appli ca tion thereo f to an y person or circumstance s shall for an y reason be adjudged by a co urt of
competent juri sdic ti on iuvalid , such judgment shall not affect, impair or inv alidate the remainder
of thi s Ordinance '>r it s appli cation to other perso ns or circumstan ces.
~ In consistent Ordinances All other Ordinan ces or portions thereof in co nsiste nt or
conflicting wi th thi s Ordinance or any porti on hereo f are hereby repealed to the ex tent of such
inconsistency or conflict.
Section 6. Effect of repeal or modification . Th e repeal or modification of any pro vision of
the Code of the City of Englewood by this Ordinance shall not relea se, extingui sh, alter, modify ,
or change in whole or in part any penalty, forfeiture , or liability , either civil or criminal , which
shall have been incurred under such provision , and each provisi on shall be treated and held as
still remaining in force for the purposes of sustainin g any and all proper action s, suits ,
proceedings , and pro secutions for the enforcement of the penalty , forfeiture, or liability, as well
as for the purpose of su staining any judgment , decree, or order which can or may be rendered,
entered , or made in such actions, suits, proceedings, or prosecuti ons.
Section 7. Penalty. The Penalty Provision of Section 1-4-1 EMC shall apply to each and
every violation of this Ordinance .
Introduced, rea d in full , and passed on first reading on the 3rd day of November, 2008 .
Publi shed as a Bill for an Ordinance in the Cit y's offici al new spaper on the 1• day of November,
2008 .
Published as a Bill fo r an Ordinance on the City 's official web site beginning on the 5th dny of
November , 2008 for thirty (30) days.
Read by titl e and pa ssed on final reading on the 17th da y of Nov ember, 200 8.
Published by title in the City 's official new spaper as Ordinanc e No ."12, Series of 2008 , on
the 21st day of November, 200 8.
I, Loucri shia A. Elli s, Cit y Clerk of the City of Englewood , Co lorado , hereby certify that the
above and foregoing is we copy of the Ordinance pa ss ed on fiJ eading and publi shed by
title as Ordinance No . :t£J, Seri es of 200 8. _ _ m
tfu.Jl;:j
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COUNCIL COMMU N CATION
Date: Agenda It em: Subject :
November 3, 2008 9 a iv A Bill fo r an Ordinance adding language to th e
Englewood Municipa l Code regarding th e
Rem ittance of Tax when rel ying on Ele ctronic
Databas es
Initiated By:
Departm ent of Finan ce and Ad min ist rative Services
I Staff Source :
Frank Gryglewicz , Dir ector
COUNCIL GOAL AND PREVIOUS COUNCIL ACTION
Th e City Council discussed this iss ue at the Study Session on October 13, 2008 and din cted st aff to
prepare a bil l for an ord inance ad ding the pr oposed langu age.
RECOMMENDED ACTION
Staff recommends City Council adopt a bill for an ordinance ame ndin g the Englewood Municipal
CodeTitle 4, Chap ter 4, Section 4, Subsec tion 4 and the additio n of a ne w Subsection 8, including
refer ences to Street Guide and Electro ni c Database -Address Locator .
BACKGROUND, ANALYSIS, AND ALTERNATIVES IDENTIFIED
The State of Colo rado created retailer database s to hold retailers har ml ess when the y rely on
certified databases to remi t sales taxes if th e taxes are paid to the wro ng e~tity. Th ~ <;'.!)lo!ad9
Munici pal League has encouraged Englewoo d to adopt this ordin ance holding reta il ers harmless if
they rel y on cert ified databas es when remitting taxes .
Th e lan guage proposed fo r 4-4-4-4 reads:
(a) Any retai ler that coll ec ts and remits sa les ta x to !he City of Englewood as provided in this
Section may us e an elec tr onic databas e of State addr esses certified by the State
Departme nt of Revenue pu rsuant to 39-26-105 .3, CRS to determine the jurisdic tions to
whi ch tax is owed .
(b) Any retailer that use s th e data co nt ai ned in an elec troni c databas e ce rtified by th e Stat e
Depa rtm ent of Revenue pursuant to 39-26-105 .3, CRS to determin e th e juri sdicti ons to
which tax is owed shall be held harml ess for any tax , pena lty, or in terest owed th e City of
Englewood that wo uld oth erwise be due so lely as a result of an error in th e elec tronic
database, pr ovid ed that the retailer demonstr ates that it used the most current info rm ation
availab le in such electroni c data bas e on the date th e sale (s) occ urr ed. Each retail e r shall
keep and preserve such reco rds as prescribed by the City Manager or his or her desip,0 P.e to
demonstrate th at it use d th e most curr ent informa ti on avai lable in the electr oni c data b,1,c
on th e date th e sa le(s) occu rr ed. If an error in co ll ecti11g Jnd remitting is a res ult of a
dece pti ve rep rese nt ati on, a fa lse re presen tati on or fr aud , th e prov is ions of thi s Sec tion shall •
no t apply.
This lang uage mirrors 39 -26 -104.3, C.R .S., rega rdin g electroni c da taba se cert ified by th e Sta te and
reli ed on by a retai ler.
FINANCIAL IMPACT
This change shou ld not Imp ac t th e City 's fina ncial positi on.
LIST Of ATTACHMENTS
Proposed Bill for an Ord inance
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