HomeMy WebLinkAbout126 - 10/19/2021 - AMENDING CHAPTER 25 OF THE CODE OF THE CITY OF FORT COLLINS RELATING TO SALES AND USE TAX TO ADVANCE ORDINANCE NO. 126, 2021
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 25 OF THE CODE OF THE CITY OF FORT COLLINS
RELATING TO SALES AND USE TAX TO ADVANCE GENDER EQUITY
WHEREAS, on July 20, 2021, the City Council adopted Resolution 2021-077,
establishing the City Council's priorities for action during the 2021-2023 Council term; and
WHEREAS, included in those priorities was the advancement of gender equity in the
City's sales and use tax ordinances by establishing an exemption from sales and use tax for certain
menstrual care products; and
WHEREAS, Article XX, Section 6.g. of the Colorado Constitution grants to the City, as a
home rule municipality, all powers necessary to levy and collect taxes for municipal purposes,
subject to any limitations in the Colorado Constitution; and
WHEREAS, on November 16, 1967, the City Council, in the exercise of its home rule
taxing powers, adopted Ordinance No. 058, 1967, to levy, collect and enforce beginning on
January 1, 1968, a sales and use tax on the purchase of tangible personal property sold at retail in
the City and on certain taxable services provided in the City (the "Sales and Use Tax Code"); and
WHEREAS, the Sales and Use Tax Code is currently found in Chapter 25, Article III of
the City Code, which has been significantly amended many times since its adoption in 4 967; and
WHEREAS, City Council hereby finds that amending the City Code as proposed in this
Ordinance is in the best interest of the City and its taxpayers and promotes the health, safety and
welfare of the community by providing for gender equity in the imposition of tax on certain
menstrual care products.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That the City Council hereby makes and adopts the determinations and
findings contained in the recitals set forth above.
Section 2. That Section 25-71 of the Code of the City of Fort Collins is hereby
amended by the addition of two new definitions which read in their entirety as follows:
Sec. 25-71. Definitions
The following words, terms and phrases, as used in this Article,shall have the following meanings:
Grooming and hygiene products shall mean soaps and cleaning solutions, shampoo, toothpaste
mouthwash, antiperspirants, and suntan lotions and screens.
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Menstrual care products shall mean tampons, panty liners, menstrual cups, sanitary napkins, and
other tangible personal property designed for hygiene in connection with the human menstrual
cycle, but does not include grooming and hygiene products.
Section 3. That Section 25-73(c) of the Code of the City of Fort Collins is hereby
amended to add a new subsection 26, to read as follows:
Sec. 25-73. Imposition of the sales tax and exemptions.
(c) Transactions and items exempt from sales tax. The following shall be exempt from the
sales tax:
(26) All sales of menstrual care products.
Section 4. That Section 25-74(b) of the Code of the City of Fort Collins is hereby
amended to add a new subsection 22, to read as follows:
Sec. 25-74. Imposition of the use tax and exemptions.
(b) Transactions and items exempt from the use tax. The use, storage, distribution or
consumption in the City of the following are hereby exempted from the use tax:
(22) Menstrual care products; and
(23) All other tangible personal property and taxable services that are exempt, as
provided in Sections 25-73(c) and 25-73(d), from the sales tax imposed in this Article.
Section 4. The provisions in this Ordinance shall become effective sixty(64)days after
final passage.
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Introduced, considered favorably on first reading, and ordered published this 5th day of
October, A.D. 2021, and to be presented for final passage on the 19th da of October, A.D. 2021.
May .
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Interim City Clerk
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Passed and adopted on final reading on this 19th day f October, A. 2021.
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Account#: FTC-003160
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Invoice"Text
NOTICE IS I-IlFR1;13Y GIVEN that the Fort Collins City Count
STATE OF COLORADO )
)ss:AFFIDAVIT OF PUBLICATION
COUNTY OF LARIVII;R )
CITY OF FC-CLERK-LEGALS
300 LAPORTE AVE
FORT COLLINS CO 80521
1,being duly sworn,deposes and says that said is the legal cleric of the Fort Collins Coloradoan;that
the same is a daily newspaper of general circulation and printed and published in the City of For€
Coll ins,in said county and state;that the notice or advertisement,of which the annexed is a true
copy,has been published in said daily newspaper and that the notice was published in the regular
and entire issue of every number of said newspaper during the period rind time of publication of said
notice,and in the newspaper proper and not in a supplement thereof; that the publication of said
notice was contained in the issues of said newspaper dated on
10/10/21
that said Fort Collins Coloradoan has been published continuously alld UllilltCl-l-Uptedly during the
period of at least six months next prior to the first publication of said notice or advertisement above
referred to; that said newspaper has been admitted to the United States mails as second-class matter
under the provisions of the Act of March 3, 1879, or any amendments thereof; and that said
newspaper is a daily newspaper duly qualified I'or publishing legal notices and advertisements within
the meaning of the laws of the State of Colorado.
Legal Clerk
Subscribed and sworn to before me,within the County of Brown,State ofwisconsin this
I Oth of October 2021.
Notary Public
Nolary Expires
VICKY FFLTY
Notary Public Legal \0.0004946296
Ad#:0004946296 State of Wisconsin
:Irndavil Prepared
P 0 : 1015 FR S1111da_v.0010bcr I0.2021 3:3iam
This is not an invoice
ff of Affidavits 1
OF THE COUNCIL OF'THE CITY OF
FORT COLLINS
DESIGNATING THE PORTNER
PROPERTY,'201 SOUTH LOOMIS AVE-:
NUE, FORT'COLLINt;:COLORADO, AS
A FORT COLLINS LANOMARK PUR
SUANT TO
CHAPTER 14 OF THE CODE OF THE
CITY OF FORT COL 5
NOTICE 15 HEREBY GIVEN that;the O ROM ANCE NO 130 2021
Fort, OF THE COUNCIL OF THE CITY OF
.October 5."2021, passed and adoptedahe ;FORTCOLLINS
followinb:.-ardinances on:first,reading !ADOPTING THE CITY,S. WIRElE55
These ordinances swill be presented for .TELECOMMUNICATIONS
final passage on TuesdaY,,;October.,,19, _MASTER PLAN AS AN ELEMENT OF..
2021 CITY PLAN
ORDINANCE NO.124--2Q21 ORDINANCE NO.131,2021
OF. THE COUNCI,L;OF THE CITY OF OF THE COUNCIL OF THE.CITY OF:
FORT:COLLINS FORT COLLINS:
APPROPRIATING ;,PHILANTHROPIC VACATING PORTIONS OF' STUART
REVENUE. STREET RIGHT-OF WAY,;AND
RECEIVED BY CITY GIVE.FOP THE VACATING ALL OF ALABASTER
:GOLF.DIVISION'S: COURT AND COROMANDEL CIRCLE
YOUTH GOLF SCHOLARSHIP FUND . RIGHTS•OF-WAY; ALL AS'DEDICAT=
ORDINANCE N0:126,2021 ED'ON THE PULSE`P.U.D. FILING
OF'THE COUNCIL OF THE CITY OF ONE
FORT COLLINS ORDINANCE NO 132,2021
AMENDING' CHAPTER" 25 OF THE OF THE'.000NCIL iOF THE:,CITY OF'.
CODE" OF THE CITY OF FORT "FORT COLLINS
COLLINS, AMEND ING':ARTICLE II, DIVISiON`2
RELATING:TO'SALES AND USE TAX OF CHAPTER 2
TO ADVANCE GENDER EQUITY: OF`THE CODE 'OF:.,THE p CITY..:OF
ORDINANCE N0.127,2Q21 FORT COLLINS '
OF THE COUNCIL OF THE CITY OF. PERTAINING TO THE CONDUCT OF"
CITY COUNCIL MEETINGS
FORT COLLINS .,
,AMENDING"CERTAIN.SECTIONS.OF The.falI.text of these ordinances can be
CHAPTER.25OF:°THE::CODE.OF..THE {auntl at, http:!lfcgov.comlpublicnotices
CITY OF,FORT.'.COLLINS RELATING or.by:calling the City.Clerk's Office at.
.TO THE`IMPOSITION, COLLECTION ;970.221,6515..
AND.ENFORCEMENT OF:THE.CITY'S
..SALES AND USE"TAX AND'REQUIR- 0004946296
ING MAR KETPLACE` SELLERS:.AND jColoradoon
MARKETPLACE.:'FACILITATORS .TO :Oct.10,2021
COLLECT;LODGINGTAX :'.
ORDI NANCE",NO.101'2021
OF THE.COUNCIL OF, THE CITY,OF%
FORT COLLINS .
AMENDING CHAPTER 25 OF .THE::
CODE :OF THE F CITY :.dF FORT;,
COLLINS:',
TO MAKE VARIOUS UPDATES RE-
GARDING THE -""
WA.STEWAT£R UTILITY PR.ETkEAT-
MENTPROGRAM:;:
ORDINANCE N0,129'2021�
Account#: FTC-003160
FORT-COLLINS
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Invoice Text
� jj �� r �� NOTICE,IS HEREBY GIVEN that the Fort Collins City Conn
STATE OF COLORADO )
ss:AFFIDAVIT OF PUBLICATION
COUNTY OF LARIMER }
CITY OF FC-CLERK-LEGALS
300 LAPORTE AVE
FORT COLLINS CO 80521
0NOTICE I5 HEREBY G[VEN•that ihes
Farf Collins`Cify CuVtsclli on Tuesdpv 1,being duly sworn,deposes and says that said is the legal clerk of the Fort Collins Coloradoan;that
'Octpber 19,"�021 passsd and;adoatetl ff ,:
folloWlh9 ordinances cin secani!readlha the same is a daily newspaper of general circulation and printed and published in the City of Fort
ORDINANCE,NO 124,1021 Collins;in-said county and state;that thc-notice or..,advertisement ofwhich the annexed-is a-true --
OF THE COUNCIL OF THE CITY OF : ,
I oRT cOLLINs copy,has been published in said daily newspaper and that the notice was published in the regular
AIxpROPRI,ATING'PHILANTHROPIC and entire issue of eves number of said newspaper durin the period and time of publication of said
REVENUE 7g p
REGEIVED'SY CITY GIVE FOR THE notice,and in the newspaper proper and not in a supplement thereof;that the publication of said
GOLF..DIVISION'S.:,
YOUTH Go.L.F SCHOLARSHIP FUND notice was contained in the issues ofsaid newspaper dated on
ORDINANCE.NO :126;2021
OF THE COUNCIL OF THE CITY OF
:FORT:COLL I NS
AMENDING CHAPTER 25'OF THE 10I26I21
CODEOF THE CITY,OF FORT
COLLINS
RELATING'TO SALES AND USE TAX
TO ADVANCE,GENDER.EQUITY that said Fort Collins Coloradoa❑ has been published continuously and uninterruptedly during the
ORDJNANCE:NO. 127,.2021 period of at least six months next prior to the first publication of said notice or advertisement above
OF THE COUNCIL,:OF THE CITY OF, referred to; that said newspaper has been admitted to the United States mails as second-class matter
FORT'COLLINS "
AMENDING:CERTAIN SECTIONS OF under the provisions of the Act of March 3, 1879, or any amendments thereof; and that; said
CHAPTER.25 OF THE CODE-OF THE
CITY OF;FORT COLLINS RELATING newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within
TO THE IMPOSITION,COLLECTION the tneanin of the laws of the State of Colorado.
AND ENFORCEMENT OF THE;CITY'S �'
SALES AND;USE TAX AND`REQUIR
"ING'MARKETPLACE SELLERS AND
MARKETPLACE FACILITATORS TO r
COL:LEClf LODGING TAX
ORDINANCE NO 129�2021
0F.T..HE COUNCIL,.OF THE CITY OF ,
FORT COLLINS ` JacgaJ Clerk
"DESIGNATING THE PORT.NER
;P.ROPERTY:201'SO.UTH L:OOMIS'AVE
NUE FORT:COLLINS,COLORADO,AS Subscribed and sworn to before rue,within the Count of Brown,State of Wisconsin this
As,FORT COLLINS LANDMARK PUR- Y
SUANT'To 26th of October•2021.
CHAPTER 14 OF THE CODE.OF THE.
'CITY10F.FORTCOLLINS
E
ORDINANCE NO.130,2021
O 'THE COUNCI.L:OF.THE CITY OF. ,.
` FORT COLLINS- `-
ADOPTI F-coM UNilC .WIRELESS
TELEGOMMUNICATION5
M.A.STER,PLAN A5 AN.ELCMENT OF
:'CITY PLAN
; DJ'NANCE;NO 131,2021 Rotary Public
OFTHE COIUNCILOF THE:;CITY OF
�4 s FORT COLLI NS
VACATI NG';PORTIONS OF ST,U
STREET-REGHT OF WAY,ANDD i
VACATING ALL OF ALABASTER
COURT ANDS°COROMANDEL CIRCLE
Notary Expires
:RIGHTS OF.=. ALL,4S':pEOJCAT- ,"
ED ON'THE'PUL-5EP,U.D:'.FILING
ORDINANCE NO 132,202
OF THE COUNCIL OF THE CITY OF Legal No.0004974726
FORT COL'LINS
AMENOINGARTICLEII DIVISJON2 KAT��I✓EN A�-� E
OF CHAPTER 2
NN
OF7HECODEOFTHECITj OF Notary �ubllc
>OR7 COLLINS Affidavit Prepared
PERTAINING'TO,THECONDUCTOF o{ WISCOns1n Tuesday,Qctobcr26,2023:34am
CITY COUNCIL;MEETINGS St��E
Thefull text.of these'.ordlnances can be
found at.-WO' lfegov:comlq blicnotices;'
or,by calling the clay:Clerk's'Oftice:ot
470.221:6515.
0004974726, `
?Colorodgan
Oct 26,2021.