Loading...
HomeMy WebLinkAbout1998 Ordinance No. 088.. • • • BY AUTHORITY ORDINANCE NO. -2.f SERIES OF 1998 COUNCIL BILL NO. 80 INTRODUCED BY COUNCIL MEMBER BRADSHAW AN ORDINANCE AMENDING TITLE 4, CHAPTER 4, SECTION 4, SUBSECTION 2, OF THE ENGLEWOOD MUNICIPAL CODE 1985, BY THE ADDITION OF A NEW PARA GRAPH D AND THE RELETTERING OF PARAGRAPH D TO E , PERTAINING TO CHARITABLE FUNDRAISING SALES TAX LEVY. WHEREAS, with this amendment to Title 4 , will require the vendor of products used by charitable fundraising groups to calculate into the final price of its goods the sales tax resulting from sales and remit the collections to the City; and WHEREAS , the Ordinance does not create a new tax but rather pertains to the collection of the current tax; NOW , THEREFORE , BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ENGLEWOOD , COLORADO, AS FOLLOWS : Section l. The City Council of the City of Englewood, Colorado hereby amends Title 4, Chapter 4, Section 4, Subsection 2, by the relettering of paragraph D to E , and the addition of a new D , to the Englewood Municipal Code 1985 which shall read as follows: 4-4-4-2: SALES TAX LEVY: -!} E. For transactions consummated on or after January 1, 1986 , the City's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax properly and proportionately imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of three and one-half percent (3.5 %). A credit shall be granted against the City's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed three and one-half percent (3 .5%). D . ANY COMMERCIAL ENTERPRISE , WHETHER SOLE PROPRIETORSHIP, PARTNERSHIP OR CORPORATION , WHO SHALL ENTER INTO ANY AGREEMENT WITH A CHARITABLE ORGANIZATION OR GOVERNMENT ENTITY WITH THE SOLE PURPOSE OF PROVIDING TANGIBLE PERSONAL PROPERTY TO BE SOLD TO THE GENERAL PUBLIC BY AGENTS OF SAID ORGANIZATION OR ENTITY FOR THE PURPOSES OF FUNDRAISING FOR THE ORGANIZATION OR ENTITY SHALL BE DEEMED TO BE THE RETAILER. THE RETAILER SHALL CALCULATE INTO THE FINAL SALES PRICE ANY APPLICABLE SALES TAX WHICH MAY RESULT FROM THE SALE AND SHALL BE WHOLLY RESPONSIBLE FOR THE REMITTANCE OF SUCH SALES TAX WITHOUT REDUCING -1- 10 b ii THE BENEFIT TO THE CHARITABLE ORGANIZATION OR GOVERNMENT ENTITY. Section 2. Safety Clauses. The City Council, hereby finds, determines, and declares that this Ordinance is promulgated under the general police power of the City of Englewood, that it is promulgated for the health, safety, and welfare of the public, and that this Ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the Ordinance bears a rational relation to the proper legislative object sought to be obtained. Section 3. Severability. If any clause , sentence , paragraph, or part of this Ordinance or the application thereof to any person or circumstances shall for any reason be adjudged by a court of competent jurisdiction invalid, such judgment shall not affect impair or invalidate the remainder of this Ordinance or its application to other persons or circumstances. Section 4. Inconsistent Ordinances. All other Ordinances or portions thereof inconsistent or conflicting with this Ordinance or any portion hereof are hereby repealed to the extent of such inconsistency or conflict. Section 5 . Effect of repeal or modification . The repeal or modification of any provision of the Code of the City of Englewood by this Ordinance shall not release , extinguish, 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 provision shall be treated and held as still remaining 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 purpose of sustaining any judgment, decree , or order which can or may be rendered, entered, or made in such actions, suits , proceedings, or prosecutions. Section 6. Penalty Provision. The Penalty Provisions of E.M .C . Section 1-4-1 shall apply to each and every violation of this Ordinance. Introduced, read in full , and passed on first reading on the 7th day of December, 1998. Published as a Bill for an Ordinance on the 11th day of December, 1998. Read by title and passed on final reading on the 21st day of December, 1998. -2- • • • ,\. . • • • Published by title as Ordinance No. "li_, Series of 1998, on the 25th day of December, 1998. I, Loucrishia A. Ellis, City Clerk of the City of Englewood , Colorado, hereby certify that the above and foregoing is a true coph,.9f the Ordinance passed on final reading and published by title as Ordinance No. C.0.., Series of 1998 . -3- " -..... • • • COUNCIL COMMUNICATION Date Agenda Item Subject Bill for an ordinance adding new language to Title 4 of the City Code regarding sales tax December 7, 1998 10 a ii treatment for fundraisers Initiated By Staff Source Department of Financial Services Frank Gryglewicz, Director COUNCIL GOAL AND PREVIOUS COUNCIL ACTION The City Council discussed the this issue at study sessions held on March 2, 1998, March 16, 1998, and November 16 , 1998. C ity staff and City Council members have met and discussed this issue with members of the Englewood School Board and parent representatives. RECOMMENDED ACTION Staff recommends City Council approve this bill for an ordinance . BACKGROUND, ANALYSIS, AND ALTERNATIVES IDENTIFIED: Th is additional language in Title 4 of the City Code requires the vendor of products used by fundraising groups to calculate into the final price of its goods the sales tax result ing from sales and remit the collections to the City. The alternatives identified included adopting the language in State Statutes regarding exempting fundraising, but it was felt to be too restrictive. Also identified was having the schools collect sales tax and remitting to the City, but this was seen as too great a burden on the children making the sales. FINANCIAL IMPACT This action should not have any impact on the City's financial condition. LIST OF ATTACHMENTS Copy of the proposed bill for an ordinance .