HomeMy WebLinkAbout2002 Ordinance No. 031•
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BY AUTHORITY
ORDINANCE N0.3L._
SERIES OF 2002
COUNCIL BILL NO . 28
INTROD UCED BY COUNCIL
MEMBER WOLOSYN
AN ORDINANCE AMENDI NG TITLE 4, CHAPTER 4, S ECTIO N 4 , SUBSE CTIO NS 3 AND
4, OF THE ENGLEWOOD MUNICIPAL CO DE 2000, PERTAI NING TO TH E EXEM PTIO N
FROM SALES TAX FOR GARAGE SALES .
WHEREAS . because garac-e sales e re only al lowed on a periodic basis; and
WHEREAS, these garage sales are not conducted as an ongoing business ; and
WHEREAS, beca use of the nature of these s ales the individuals should not be reqUL cJ to
apply for a sal es tax license or to collect aa les tax;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ENGLEWOOD , COLORADO , AS FOLLOWS:
~-The City Council of the City of Englewood , Co lorado b ,,.,.,,., amends
Title 4, Chapter 4, Section 4, Subsection 3, by the addition of a new •· ,.,1,:ra ph A, NUI11be, 9,
a nd amending Para graph B, Number 4, oftbe Englewood Municipa\ od e 2000, to reo<l as
follow s:
4-4--4-3: Exemptions to Sales Tu:.
A. Exempt Items: The sale of the following classes of tangible personal property are
exe mpt from the tax imposed by Section 4-4-4-2:
1. Motor vehic les, trailers and semi -traile rs , registered outs id e of th e City .
2. Sales of tangible perso nal property where both the following co ndit ions exist:
a. The sales are to parties who arc resid ents of, or doing bus ine ss in , th e State
of Co lorado , but outside the City; and
b. The articles purcha sed are to be delive red to the purcbasr.i.' ou~ide the City
Ly co:nmon carrier or by th e conveyaoce of th e sell er or by mail.
3. Sale of fu el used for the operation of internal co mbustion engines .
4. Sale of medicine , medical supplies, orthopedi c brace s and a ppliance s , dental
appliances, he aring nids , crutches , wh ee l chairs, eye glas ses or other mechanical
co ntr ivances when purcha sed with a licensed practitio ner's written prescriptio n.
',. Sales of food producU. which are to be consumed off the premises of th e vendor . As
used here in "food " me ans food whi ch is adve rti sed or mark eted fo r human
consumpti on and sold in the sacie fo rm , co ndition, quantities and pa ckaging as is
co mmonly so ld by groce rs . Th e term in clud es ce rea ls and cereal produ cts ; milk and
milk products; me a t and meat products; fi s h and fi sh products; eggs and egg
prod ucts ; vegetabl es and vegetabl e products ; fruit and fruit produ cts ; sugar, sugar
products and sugar s ubstitutes; coffees and coffee s ub stitutes ; teae, cocoa and cocoa
produc ts; spi ce s, co ndim ents, salt and oleo margarin e. Th e term ''food" does not
includ e chewin g gum ; spirituous malt or vinou s liqu ors; cocktail mix es: propri etary
medicines; nostrum s; loze nges; tonics: vitamins and oth er dietary suppl ement.a ;
water, mineral water nnd carbona te d water marketed in co ntainers; ice ; pet food s;
food or drink furni shed, prepared or served for co nsump t io n at tables , chairs or
co un te rs or from troys ; glasses, di shes or other ta bl eware provi ded by the retailer;
prepared food or drink sold by retailers who regu larly sell for co ns umption on or
nea r the premi ses of the retailer eve n though such food or drink is sold on a "take
out" or "to go" order and is bagged , packaged or wrapped a nd taken from the
premise s of the retailer; and foo d or drink vended by or through machines on behalf
of a vendor.
6. Sales of goods manufactured within the City and so ld directly hy the manufacturer
to a co mm on carri er ope rating in interstate co mm e:7ce as the ultimate consum er
th ereof.
7. For transac tion s co ns umm ate d on or after January 1, 1986 , the City's sal,.!s tax
shall not apply to the sal e of con struction and buildin g materi als , as the term is
us ed in section 29-2-109, C.R.S ., if such materials are picked up by the pur chaser
and if the purchaser of suc h material s presents to the retailer a buil ding pe.rmit or
other documen t.&tio n acceptab le to the Ci ty evi dencing that a local use tax has bee n
paid or is required to be pai d.
8. Sales of newspapers and magazines .
u. Sale§ pf tenvih1r nrno,naln rnnertv ot o gore&e sa le as d ~fined herein ood oU yip]ptjpp pf )§-J R.'> l<'l_f('
B. Exe mp t Taxpayer,: Sales to the fo llowing classes of tax paye rs shall be exempt from the
tax imposed by this Chapter:
I. Sales to the United States government; to the State of Co lorado, its departments or
institutions and to the poli tical subdivi s ion s thereof, in their governmental capacity
only ; in all sa les to the City ; providing , how eve r, that no co mm ercia l, indu strial or
other bar..king institution, organized or chartered by the t t,ited States governm ent ,
any age ncy or department thereof, or by the State of Cole .ado, shall be cons id ered
a governmental institution for the purpose of this exem ption.
2. Sa les to religiouP, charita bl e ar.d eleemosynary institutions, in the co nduct of th eir
regular reJ igic ·...i s, charitable and elee mosynary functions and acti vitie s.
3. No thing herein co ntained shall be deemed to exempt fro m the tax levied by this
Chapter, sale s of building ma terials or s upplies to be used by a contractor for the
construction of an improvem ent for any of the in stitution s or age nci es enumerated
in su bsection B 1 or B2 hereo f.
4. Pcrsonfl. nurrhnsin& to nvib]c nrrso oel 2ronertv at a ggrpgp so le AB de fined heu:io
nod not in Yi olotioo of 15· 1 G-2 EM C ~ garage sa le at the ea m e I se a ti en. fe r
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no, more t han three E3} eo n oee1:1t:i e tie) o per eelend0:r) ear s hall no, be r equil"cd-te
obt:ein a oeleo t:a11 li eenoe.
Burden of Providing Exemptions; Disputes: The burden of proof that a ny retailer is
exe mp t from co ll ec ting a tax upon any goods so ld a nd paying tho same to the Ci ty , or
fr om making return for the same, s hall be on the r etailer under such reasonable
requirements of proof as the City may prescribe . Should a di spute arise between any
purch aser anti Je ll er as to wh ether or not a ny retail sale is exempt from taxation
her eunder, t he sell er shall , nevertheless, co ll ect a nd the purchaser s hall pay such tax;
and the sell er sha ll thereu pon iss ue to the purchaser a recei pt, or certificate, on form ~
p rescr ibed by the City to d etermine the question of exemption . tn a n y case whr,..I? t,h e
City refund s any taxes, it may collect from the retailer the amount of taxes retJn11.r·d b
him/her as o fee which is attributable to the transactio n .
~-The City Co uncil of t he City of Englewood, b rcrl o h ere by BID • 11J•
Titl e 4, Cha pter 4, Section 4, Subsection 4, by the addition of a new Paragraph 4, : c·,t··• ;.-:, of
the Engl ewood Mu ni cipal Code 2000 , to rea d as follow s :
4-4-4-4: Li cense for Retailer Requ ired.
A. It sh all be unlaw ful for any person to engage in the business of making retail sales,
as the same is defined herein , without first having obtained a license therefor , which
li ce nse shall be granted and issued by the City Lice nse Officer , and shall be in forc e
end effect until s us pended or revoked .
B. No li ce n se shall be required for any perso n engaged excl usive ly in the business of
se lling commodities whic h are exempt from taxation under this Cha p ter.
C. The lic ense required by s ubsection A above shall be granted upon application as se t
fo r th in Title 5, Chapter I of this Code.
D. The City s hall make availa bl e to any requ es ting ve nd or a location guide showing the
bo undaries of the City. For transaction s co nsummated on or after J a nuary 1, 1986,
the requesting vendor may rely on such location guide and any update thereo f,
available to s uch ve nd or, in determining wh ether to coll ect a sales or use tax or both .
No penalty sh all be imposed or action fo r deficiency maintained against such a
ve ndor wh o in good faith co mplies with the most recent locati on guide available to it.
f;. No so le§ UPi license fhoU he ceauirnd for anv nersao bal ding a rornve s@ le 86 defined
herr io BP lonv 8fi thcv ore not in vi olation of I 5·16·2 EMC
~-Safety Clau ses The City Co uncil hereby find s, determine s, a nd decla r es that
this Ordina nce is promulgated under the gene ral poli ce power of th e City of Englewood , that
it is promulgated for the health. safety, and welfare of the public, and that this Ordinance is
nec essar y fo r the p reser vation of health a nd safety a nd for the protection of public
conve n•ence nnd welfare. The Cit_v Council furth er deter mine s tha t the Ordinance be ars a
rationol relation to the proper legis lative object sought to be obtained.
~-Severnbilitv lf a ny clause, sentence. paragrap h , or part of .this Ordina nce or
the appli cation t hereo f to uny perso n or circ um stances shall for any re aso n be adjudged by a
court of co mp etent jurisdictio:i invalid , such judgment shall not affer · · , pair or i nvalidate
the remaind er of this Ord inance or its ap pli cation to other perscns or ci.rc, ,l nances.
~ Inconsistent O.tdi..~ All other Ordinances or portioni:1 ,,. reof inconsistent
or co nflicting with this Oriinance or any portion hereof are hereby rep,,iu•J to the extent of
such inconsistency or conflict.
Si:111ilm.i Efw:t.l!!.r~~ The repeal or modificatior, ,,t a uy provision of
the Code of the City of Englewood by this Ordinance shall not release, "'liniruish , alter,
modify , or change in whole or in part any penalty, forfeiture, or lialiitUv, e ither civil or
criminal, whi ch sha ll have been incurred under such provision , and each prlwiaion shall be
treated and held as still remainiog in force for the purposes of sustaining any and all proper
actions, suits, proceedings , and prosecutions for the enforcement of the penalty , forfeiture, or
liability , as well as for the purpos e of sustaining any judgment, decree, or order which can or
ma y be rendered , entered, or made in such actions, suits, proceedings, or pr.,;..t cutions .
~ &na.liI. The Penalty Provision of Section 1-4-1 EMC shall apvlY ro each and
every violation of this Ordinance.
Introduced, read in full , and passed on first reAding on the 3rd day of June, 2002.
Published as a Bill for an Ordinance on the 7th day of June, 2002 .
Read by title and passed on final reading on the 17th day of June, 2002 .
Published by title as lJrdinance No,£, Series of 2002, on the 21" day of June, 2002.
I , Loucrisbia A. Ellis , City Clerk of the City of Englewood, Colorado, hereby certify that
the above and foregoing is a true cop.{ 9f the Ordinance passed on final reading and
published by title as Ordinance NO...::Jf-, Series of 2002 .
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COUNCIL CO M M UNICATION
Dale Ag enda Item Su bject
Jun e 3, 2002 10 a ii A bill fo r o rdinan ce am ending
City of En glewood Munic ipal
Code 4-4-4-3-B4 to coincide w ith
th e new provisi on s in Titl e 1 5,
Chaoter 16, Ga ra•e Sal es
Initiate d By Staff Sour ce
Fin ance and Administrati ve Serv ices D eoa rtm en t I Fra nk Grv2lewicz, D i rec to r
COUNC IL GOA L AND PR EV IOU S COUNC IL ACTION
Th e City Councii disc uss ed th is is su e w ith staff at th e M ,.y 20, 2002 Study Ses si on.
REC OMMENDED ACT ION
Staff reco mm ends th e Ci ty Coun c il ap prove the attac hed bi ll for ordin ance.
BAC KGRO UND, ANA LYS IS, AND ALTE RNATIVES ID EN TIFIED
When th e M u nici pal Co de was re-co di fi ed in 2000. p rovisions and res t ricti ons fo r garag e sale s w ere
acc id en tall y o mitted . Thi s bill fo r o rd ina nc e amenus City of Englewoo d Municipal Code 4-4-4-3-B4 to
co nfo rm to th e provisio ns ad ded in Ti tl e 1 5, Chapter 16.
FINANC IAL IMPACT
Th is ac ti o n docs not im pac t the City of Englewood's fi nancial co ndi ti on .
LIST OF ATTACH MENTS
Propose d b ill for an ordin ance