HomeMy WebLinkAbout2005 Ordinance No. 048•
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ORD INANCE NO . 4~
SER IES OF 2005
BY AUTHORJTY
COUNC IL BILL NO. 50
INT RODUCED BY COUNC IL
MEMBER WOLOSYN
AN ORDINANCE AMENDING TITLE 4, CHAPTER 4, OF THE ENGLEWOOD
MUNICIPAL CO DE 2000, PERTAINING SALES AN D USE TAX.
WHERE AS , thi s ordinance makes housekeeping add itions and deletions for
consistency;
NOW, THEREFORE, BE IT ORDA INE D BY THE CITY COUNC IL OF THE CITY
OF ENGLEWOO D, COLORADO, AS FOLLOWS:
~. The Ci ty Counc il of th e City of Eng le wood, Co lorado hereby amends Ti tle
4, Chap ter 4, Section 4, Sub sec tion 3(A)(5), of the Englewood Municipal Code 200 0, to
rea d as fo ll ows:
4-4-1 : SALES AN D USE TAX.
4-4-4-3: Exemp ti ons to Sales Tax .
A. Exempl Items : Th e sa le o f th e fo ll owin g classes of tangible personal properly
are exemp t fr om th e tax imposed by ~ecti on 4-4-4-2 :
5. Sales of food prod ucts which arc lo be co nswn/ci off the premi ses of th e
vendo r. As used herein "food" mean s food which is advertised or marke ted
fo r -ttttfflttf¼ h2.nli;: co nsumpti on and so ld in the sa me form, condi ti on,
quantities and packaging as is co mmonl y so ld by grocers. The term include s
cereals and ce real produ cts; milk and milk pro ducts; mea t an d mea t
products; fi sh and fish product s; eggs and egg products ; vege tab les and
ve ge tabl e products ; fmit and fruit products ; sug ar, suga r products and sugar
substitutes ; coffees and coffee sub stitute s; teas, cocoa and cocoa produ cts;
sp ices, co ndim ent s, sa lt and oleomarga rine . The term "food" docs not
inc lud e chew in g gum; spiritu ous malt or vin ous liquors; cocktail mi xes;
pro priet ary medi cine s; nost ru ms ; lozenges ; tonic s; vitamins and oth er
dietary suppl emen ts; wa ter, mineral wa ter and ca rbonated water marketed in
co nt ainers; ice ; pc t foods; food or dr in k pu rch ase d and use d by a busines s or
co mmercial entity by serving 10 cus tomcrs~mloyc cs (not resold);._ food
or dri nk furni shed , prl ;,a rcd or served for co nsumpt ion at tab les, chairs or
co unters or from trays; glasses , dis hes or oth er tableware provided by the
retailer ; prepa red food or drink sold by re tai ler s who regu lar ly se ll for
co nsump ti on on or near the pre mises of th t retailer even though such food
or drink is sold on a "take out " or "10 go" orde r and is bagged, packaged or
wrapped and taken fr om th e prem ises of th e retailer; and food or drink
ve nded by or through machine s on behalf of a vendor .
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~. The City Co un ci l of th e City of Englewood, Co lorado hereby amends
Title 4, Chapter 4, Sec ti on 4, Subsec ti on 4(A), o, th e Englewood Municipal Code 2000 ,
to read as fo ll ows :
4-4-4 -4: Licen se fo r Retail er Required .
A. It shall be unl awfu l for any person to cng:1gc in the bu sinr,;;s of maki ng retail
sa les , as the sa me is defined herein , wi th ou t first having obtai ned .: li cense th erefo r,
which lic ense shall be granted and iss ued by th e Cit y License Officer, and shall be in
fo rce and effect until suspended or revoked . A separate li cense is ~~
ru.1Yfil.C.fil.1Qca tion within th e city limits of th e Ci ty of Eng lewood
~. The City Cou nci l of th e City of Englewood , Co lorado hereby am en d;
Tit le 4, Chapter 4, Secti on 4, Sub section 7(A), of the Eng lewood Municipa l Cooc ,:JOO ,
to re ad as follows:
4-4-4-7: Sales Tax Returns .
A. Every perso n required to obta in a sa le s tax lice nse pursuant to the pro visio ns of
Section 4-4-4-4 , shall file a sales ta x return , with payment of tax owed , if any, up on
th e stand ard Municipal sa le s and use tax reponing fonn as adopted by the Executive
Direc1 or of the Colorado Department of Revenue, not later th an the twe ntieth day of
each month for th e preceding calendar month ; provided, however , that if th e
accou nting methods regularl y employed by th e li censed retailer in the tran sactio n of
hi s/her bu siness, or other conditions , arc suc h that repo rts of sa les made on a calendar
monthly ba sis will impo se unn ecessary hard ship , th e Director ma y, up on req ues t of
said re ta il er, accept report s at such in terva ls as will, in hi s/he r opinion, better suit the
con venien ce of the taxpa ye r, and wi ll not jeo~ardize the collection of the ta x., ;-i!ml,
pre 'w1ided further , 1ha1 e retailer Eleing business iR ,,., e (2) er mere ple ees er lecatiens
1t1B)' Hlc ene re lurn ee ,•ering all sueh lnui~ties-in-the-t-~
Sec tion 4. The Ci ty Co uncil of the Cit y of Englewood, Co lorado her eby amends
Tit le 4, Cha pter 4, Section 7, of th e Eng le wood Municipal Code 2000, by the addi ti on of
a new paragra ph 4, to read as follows :
4-4-7 : Tax Inform ati on Confidential.
A. Excep t in accorda nce wi th judici~1l order, or as otherwi se herein provided, th e
City shall not di vul ge any information ga in ed frorn any return fil ed or as a result of
any investigation or hearing held pursuant to the provis ion s of this Chap ter .
8. No thin g cont:iined in th is Section shall be construed to prohibit:
I. The deliv ery to a perso n, or to his duly au th orized repre sentative , of a
copy of any re turn filed in con nec ti on with hi s tax ;
2. The publicati on of stati sti cs so class ifi ed as to preven t the identification
of parti cular reports or returns and the it ems thereof;
3, The in spe cti on by the Ci ty Att orn ey, or any other lega l repre se nta ti ve of
th e Ci ty. of th e return or other informa tion rcla1ing to an y lrtxpaycr who
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may become in vo lvcJ in liti ga ti on with the City in whi ch th e sa iU
info rm at ion may beco me mater ial.
The Direc tor is authorized to exe cute a memorand um rf undcrs tan din1;
with th e St ale of Co lorado Department of Reve nue dcpaIJ.J.fil.lll..l
revenu e of any other state the Commi~sioncr of the Interna l Revenu e
Servic e of the Uni ted States or a delegate th e coun ty assesso r or co unty
~ of any county or the proper officia l of any coun ty ci ty or
town fo1~cxchangc of infonnation classified under this section as
co nfid c,..:t5.il provided that the governmenta l entity with whom till;
inform atl,r}p bas been exchanged agrees to abide by the provisions of th is
CiW Ta x Co de pe rtaini ng to con fid ential in forma ti on
Section <. T!,c v Co un ci l of the Ci ty of Englewood, Co lorado hereby ame nd s
Title 4, Chaµ•c ,· ~. ~c ,;ti on 9, Sub section B of th e Englewood Municipal Code 2000, to
read as folk ,:
4-4-9 : Sale of Stoc k or Quitting Business.
A. An y ret ail er who shall se ll out hi s busine ss or stock of goods or who shall quit
bu siness , shall be required to prepare and n:c ~ sale s tax and use tax return as provi ded
in thi s C hapt er within fifteen (15) i:,,J ,1bs :1.,,nt to ihe date of the completion of
sa id sa le , or the quitting of bu si ncs :' -:,;:._! 1h1;. ( ,,c!t':ls er thereof, if any, shall be required
to wit hh old suffi cient of the purchase :·,o ncy 1v cover the amount of sa id tax due and
unpaid , until suc h time as th e sa id rct '":1itr s!ia ll produce a receipt from the City
sho wi ng that a ll such taxe s have be en paid and that no furth er taxes arc due .
B. If th e purcha se r of a bu si ness or stock of good s shall fa il to withhold th e
purchase mon ey as above pro viJcd , and th e tax shall be due and unp aid after the
fift een (I S) day peri od allowed, such purchaser shall be pe rso nall y liable for the
payme nt of th e taxes unpaid by the fJr.ncr ow ner and the li ens crea ted by Section 4-
4-14 sha ll imm ediately att ac h to tli c per so nal prop erty rea l property ;mrl~
so purchased ; pro vi ded , however, rh at th e rctai!cr so se llin g or quitting bu sin ess shall
not be reli eve d in any mann er of hi s liabili1~· for pa yment or any or sa id taxes due .
Sec ti on 6. The Ci ty Co unci l of the Ci ty of Engle woo d, Co lorado hereb y amends
Title 4, Chapt er 4, Sec tion 14 , of the Engle woo d Muni cipal Code 2000, to read as
fo ll ows:
4-4 -14 : Unp aid Tax a Prior Li en.
A. Th e taxes impo sed by Sect ion 4-4 -S -I shall constitute a first an d prior li en
up on an y tangible perso nal prope rt y rea l property and in ventory own ed or use d
which is the subjec t or any tran sac ti on up on whi ch said tax is due , until tfle-Saffie--tS
pttt<i, said tax es arc nail!J.nJiJ.lL
B. The tax es imp ose d by Sec tion 4-4 -4-2 shall be a first dnd prior lien up on the
goods~ 600 bu sine ss fixtures! inv entory and real property ow ned or used by any
ret ai ler requ ired by the pro visions of Section 4-4-4-7 to submit a ret urn and make
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paymcnl of 1hc laxes co ll ec ted, e,ee1!1 th e steel, ef geeds held-fe,-,;ale-in-t-ltt,
0f<li~•~ittess; un1i l sai d taxes arc paid in full.
C. The li ens crea ted by subsectio ns A and 8 above shall be con s1rucd to be liens and
encumb ra nces upo n th e spec ific items of perso nal pro pert y, , d bu ·· cs fix tu cs
al DI.9Pcny an d in ve ntory th erei n enu mera ted, and shall take precede nce ove r all
ot he r lien s, enc umbran ces or cla uns of whatsoeve r nat ure and shall im mr.:diatc ly
attac h 10 such it ems with ou t 1hc necessity of 1h c fil in g of any notice of li en th ereof.
Scc1i on 7. _The Cit y Co un ci l of ti •, S ity of Englewood, Co lorado hereby amends
Ti lle 4 , Chap 1c r 4, Secti on 15, of th , Eng lewood Muni ci pal Co de 2000, to read as
fo ll ows:
4-4-1 5: Enfo rcem en t of Taxes a:irl Forcc lm,u c o f Li ens.
A. If any taxes, pena lt y or inlcr•''l ;m pos •o d by th is Cha pte r and show n d ue by
re turn s filed by th e tax.paye r, or as Jh ,vr by assess ment duly ma de as pro vidc<l
here in , a rc not paid within fifte en ( 15) cr·,ys after th e same arc due, th e Ci ty shall
iss ue a wa rr ant 'J nd cr it s offi cial sea l direc ted to any dul y auth ori ze d reve nue co ll ec tor,
or to th e sheriff of any co unty in thi s State co mm anding him to le vy up on, se ize and
sell sufficie nt perso nal pro pert y rcn l property and in11 em of th e tax deb tor whic h
is subjec t to the lien s cre ated by Secti on 4-4-14 fo und within hi s county fo r th e
pay ment of the ar.1ount du e, toge th er with int eres t, pen alti es and cos ts.
8 . Simult aneou sly wit h the iss uance of sa id wa rrant, th e City shall issue a noti ce of
tax li en. se ttin g forth th e nam e of th e tax paye r, the amount of the tax, penalti es,
inte rest and costs, the date o f th e acc ru al th ere o f, and that th e Cit y c laim s a fir st and
prior lie n there fo r on th e tangibl e pe rsonal property real p oncny an<linY@lruy uf
the taxpayer subject to sa id li ens.
C . S uch n0ti ce shall be on fo, ms pre pared by th e Cit y, sha ll be ve rified and shall be
fi led in th e office of th e cl e rk and recorder of a ny county in this State in wh ic h th e
taxpaye r ow ns t:-ir .eib le perso nal pro pert y~ prope rt y an d jn •,c ntory subjec t to sai d
li r:1s.
D. Upon th e filin g of said notice of lie n, th e e ffec ti ve da•c of sa id li en shall rclalc
bac k to the date of th e fi rst taxa bl e tra nsaction fo r whi ch any tax is due.
~ Safo ty Clauses. Tl e Cit y Counc il hereby 1in ds , de tcnni ncs, and
de clares th at thi s Ordin ance is pro mul gated un dr:r th e ge neral po lice power of 111c Cit y
of Englewood, th at it is pro mulgated fo r th e health, safe ty, and we lfa re o f th e p ubli c,
and th at thi s Ordin ance is necessa ry fo r th e pr es erva ti on of hea lth and sa fety and fo r
th e protec ti on of publ ic co nvc ni cncr a nd wel fa re . The Cit y Cou nci l furth er
det ermin es th at th e Ordina nce bea rs a rationa l relatio n to th e prope r legis lative
object sought to be obta in ed .
~ Scvcrabj ljty If any c lause, se nt ence, paragra ph , or part of lhi s
Ordi nance or th e appli ca ti on th ereof to any person or ci rc um stance s shall for any
reaso n be: adjud ge d by a co urt of com petent jur isdic tio n inva li d. such judg ment sha ll
not affect, im pa ir or inva lid ate the remain de r of 1hi s Ordi nance or its app li ca li on to
oth e r pe rso ns or c ircums tances.
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~ lnconsi stcnl Qcdjnanccs All oth er Ord in ances or portion s th ereof
inconsiste nt or conflic tin g wit h thi s Ordinance or any po rt ion hereof arc hereby
repeal ed to the ex tent of such in consi stency or co nflict.
~-~repea l or modifica tio n The repeal or modification of any
provi sion of the Code or the Ci ty of Englewoo d by thi s Ord in ance shall not relea se,
extinguish, alte r, modify, or change in who le or in part any pena lty, forfeiture , or
liability , ei th er civi l or crimin al, which shall have been incurred un de r such provi sion,
and each provi sio n shall be treated and held us sti ll remaining in force fo r the
purposes of sustaining any and all proper ac ti ons , sui ts, proceedings , and prosecution s
for the enforce ment or the penalty , fo rfeiture, or liabi lit y, as well as for th e purpo se
of sustaining any judgment, decree , or order wh ich ca n or may be rendered , entered ,
or made in such actio ns, suits , proceeding s, or prosecutions.
~. ~ The Penalty Pro vis ion or Section 1-4-1 EMC shall apply 10
each and ev ery vio lation of thi s Ordinance .
Introduced , read in full , ame nd ed and pas sed on first reading on the 3rd day of
Octo ber, 2005 ,
Publi shed as amended as a Bill for an Ordinance on the 7th day of October, 2005.
Read by title and passe d on final rea ding on the 17" day of Oct ober, 2005 .
Published by lille as Ordinance No. ':Jj_, Series of 2005, on the 2 1st day or
October, 2005.
I, Louc rishia A, Elli s, Ci ty Clerk of th e Ci ty or Eng le wood , Cojora do , hereby
ce rtify th at th e above and fo reg oi ng is a true copy_or the Ordil)ll11Ce pa sse d on fi nal
«OO;o, oOO ~M;,.., >, ,;,,, o, OOO;More No . 't)l, SeOo ra,~,1. 's
Loucris hi a A. Elli s
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COUNCI L COMMUNIC ATI ON
Dale: Age nd a It em : Subjccl:
O ctobe r 3, 2005 9 a i Bill for an Ordinance Making Changes to Titl e 4,
Chapter 4, Sa les and U se Tax
Ini tiated By:
D epartment of Fi nan ce and Admi ni strati ve Services
I Staff Source :
Frank Gryglewicz, Director
COUNCIL GO AL AND PREVIOUS COUNC IL ACT ION
City Council disc ussed th is top ic w ith City of Eng lewood st aff o n Sep tember 19, WOS and agreed
to m ove forward w ith c hange · includ ed in the attached Bill for an Ordinance.
RECOMM ENDE D ACTIO N
Staff recommends Council approve th e atta ch ed Bill for an Ordinance making a variety of additions
and deleti ons to Titl e 4, Chapter 4 of th e Engl ewood Municipal Code. Included in th e changes are
th ~ abi lity fo r the Ci ty of Engle wood to atta c h th e re al property and inventory of a business if taxe s
are not pai d (4-4-9); ad ding th e ab il ity to lien rea l prop erty and in ve ntory un til ta xes are paid (4-4-
1 4); the abi lity to seize and se ll rea l property and inventory of a tax debtor subj ec t to li ens ( 4-4-1 5).
A housekeep ing change includ es language th at changes "human" to "home" in 4-4 -4-3, as well as
adding that "food or drink used by a business or commercial en tity, served to cust om ers or
employees " is not food for home cons umption and th erefo re not exempt fr om taxa ti on.
A new provision requi ring a separate sa les tax licens e for each phys ica l l oca tion is being added to 4-
4-4-4 to avo id confus ion whe n businesses fil e tax return s. The bill for an ordinance also eliminates
th e prov isi on all owing a taxpaye r with two or mor e ph ys ical loca ti ons to fil e one return (4-4-4-7).
Additi onal language is add ed to 4.4.7 th at all ows th e sharin g of oth erw is e confiden tial sa les tax
infor mati on wi th va rio us oth er gove rnm ent age ncies.
FINANCIAL IMP ACT
one
LIST OF ATTAC HM ENTS
Bill fo r an O rdin ance