HomeMy WebLinkAbout192 - 01/05/1988 - AMENDING CITY CODE RELATING TO SALES AND USE TAXES ORDINANCE NO. 192, 1987
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 TAXES
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS as follows:
Section 1 . That portions of Section 25-71 of the Code of the City of
Fort Collins are amended in part to read as follows:
Food shall mean food which is advertised or marked for human
consumption and is sold in the same form, condition, quantities
and packaging as is commonly sold by grocers. The term includes
cereals and cereal products; milk and milk products; meat and
meat products; fish and fish products; eggs and egg products;
vegetables and vegetable products; fruits and fruit products;
sugar and sugar products and sugar substitutes; coffees and
coffee substitutes; teas; cocoa and cocoa products; candy;
carbonated beverages ; and spices , condiments , salt and
oleo-margarine. The term does not include food or drink served
or furnished in or by restaurants, cafes, lunch counters,
cafeterias, hotels, drugstores, social clubs, nightclubs,
cabarets, resorts, snack bars, caterers, carryout shops and other
like places of business at which prepared food or drink is
regularly sold, including sales from pushcarts, motor vehicles
and other mobile facilities; chewing gum; spirituous, malt or
vinous liquor; cocktail mixes; proprietary medicines; nostrums;
lozenges; tonics; vitamins and other dietary supplements; water,
mineral water and carbonated water marketed in containers; ice;
pet foods; food or drink furnished, prepared or served for
consumption at tables, chairs or counters or from trays, glasses,
dishes or other tableware provided by the vendor; prepared food
or drink sold by vendors who regularly sell for consumption on or
near the premises of the vendor, even though such food or drink
is sold on a take-out or to-go order and is bagged, packaged or
wrapped and taken from the premises of the vendor; and food or
drink vended by or through machines on behalf of a vendor.
Prescription drug shall mean a medical substance used in the
treatment or prevention of disease or other illness, the sale of
which is delivered on a written order of a member of the healing
arts whether on a regular prescription form or on orders of drugs
for dispensing in the practitioner's office.
Section 2. That Section 25-73(d) of the Code of the City of Fort
Collins is amended to read as follows:
(d) The sale of food, as defined in this Article, is exempt
from taxation under this Article in the manner provided below:
(1) Except as provided in subsections (2) and (3) below, the
sale of food, as defined in this Article, is exempt from
taxation in any amount in excess of two and twenty-five
one hundredths (2.25) percent of the amount of the
purchase price of such food.
(2) No sales or use tax shall apply to the sale of food
purchased with food stamps. For the purposes of this
subsection (2) , "food" shall have the same meaning as
provided in 7 U.S.C. Section 2012(g) , as such Section
exists on October 1, 1987, or is thereafter amended.
(3) No sales or use tax shall apply to the sale of food
purchased with funds provided by the special supplemental
food program for women, infants and children, 42 U.S.C.
Section 1786. For the purposes of this subsection (3) ,
"food" shall have the same meaning as provided in 42
U.S.C. Section 1786, as such section exists on October 1,
1987, or is thereafter amended.
Section 3. That Section 25-74(a) of the Code of the City of Fort
Collins is amended to read as follows:
(a) There is hereby levied and there shall be paid a use tax
on the full purchase price paid for or acquisition cost of
tangible personal property and taxable services brought into the
city for the purpose of using, storing, distributing or consuming
such property and services. The use tax is levied upon the
privilege of storing, distributing, consuming or using in the
city, personally or in connection with the operation of a
business, tangible personal property or taxable services and is
paid by either the vendor or the consumer.
Section 4. That the title of Section 25-94 of the Code of the City of
Fort Collins is amended to read "Exempt organization license; application
procedure, " and Subsection (c) is added to read as follows, relettering the
existing subsections (c) and (d) to (d) and (e) respectively:
(c) Upon receipt of an application, the Financial Officer
shall examine the same and shall give written notice to the
applicant of his or her decision thereon. An applicant whose
application has been denied may, within ten (10) days after such
decision is mailed, petition the Financial Officer for a hearing
on the claim. The Financial Officer shall notify the applicant
in writing of the time and place of the hearing. After such
hearing, the Financial Officer shall make such order in the
matter as he or she deems just and proper and shall furnish a
copy of such final order to the applicant.
Section 5. That Section 25-95 of the Code of the City of Fort Collins
is amended to read as follows:
Sec. 25-95. Revocation of license.
The Financial Officer may, after giving reasonable notice and
opportunity for a full hearing, revoke any license issued under
this Article of any person found by the Financial Officer to have
violated any provision of this Article.
Section 6. That Section 25-119(a) of the Code of the City of Fort
Collins is amended to read as follows:
(a) Any person who shall build, construct, reconstruct,
alter, expand, modify or improve any building, dwelling or other
structure or improvement to real property in the city and who
shall purchase or acquire lumber, fixtures, minerals or any other
building materials and supplies used therefor or any tangible
personal property used therein from sources within or without the
city and the owner of the real property shall be jointly and
severally responsible for paying the tax set out in this Article.
Prior to the issuance of a building permit, an amount of tax to
be held on deposit shall be estimated by determining the building
value for permit purposes and multiplying that value by a
percentage prescribed by the Financial Officer, which amount
shall be collected by the city through the owner or contractor.
Upon payment of such sales or use tax deposit, the city shall
issue a sales or use tax deposit receipt identifying the address
for which the purchase is being made and the city building permit
number. It shall be the duty of the owner and/or contractor and
subcontractors who are hired to do the above stated work or any
portion thereof to submit a project cost report to the Financial
Officer, on forms authorized by the Financial Officer, stating
the actual amounts of any purchases of lumber, fixtures, minerals
or any other building materials and supplies or tangible personal
property for such work and to remit any tax due in excess of the
sales or use tax deposit. In any case, the general contractor
and/or owner will be held responsible and liable for the payment
of all taxes for such materials.
Section 7. That Section 25-123 of the Code of the City of Fort
Collins is amended by the addition of a Paragraph (e) , to read as follows:
(e) If any amount of sales tax is not remitted on or before
the last date prescribed therefor, interest on such amount at the
rate described in Section 25-186(a) shall be paid by the vendor
for the period from such last date to the date paid.
Section 8. That Section 25-124 of the Code of the City of Fort
Collins is amended by the addition of a Paragraph (c) , to read as follows:
(c) If any amount of use tax is not remitted on or before the
last date prescribed therefor, interest on such amount at the
rate described in Section 25-186(a) shall be paid by the taxpayer
for the period from such last date to the date paid.
Section 9. That Section 25-166(b) of the Code of the City of Fort
Collins is amended to read as follows:
(b) Except in accordance with a court order or as otherwise
provided by law, the Financial Officer shall not divulge or make
known in any way any financial information obtained from any
investigation conducted by the Financial Administration Unit or
disclosed in any document, report or return filed in connection
with the taxes covered by this Article. The persons charged with
the custody of such documents, reports, investigations and
returns shall not be required to produce any of them or evidence
of anything contained therein in any action or proceeding in any
court, except on behalf of the Financial Officer in any action or
proceeding under the provisions of this Article to which the
Financial Officer or the city is a party or on behalf of any
party to an action or proceeding under the provisions of this
Article when the report of facts shown thereby is directly
involved in such action or proceeding, in either of which events
the court may require the production of and may admit in evidence
so much of the reports or of the facts shown thereby as are
pertinent to the action or proceeding and no more.
Section 10. That Section 25-216 of the Code of the City of Fort
Collins is amended to read as follows:
Section 25-216. Review of decisions of Financial Officer.
The taxpayer may apply for a review of the decision of the
Financial Officer in the county District Court in accordance with
the Colorado Rules of Civil Procedure, Rule 106. Such review
must be sought not later than thirty (30) days after the date of
the decision of the Financial Officer.
Section 11 . That Section 25-222 of the Code of the City of Fort
Collins is amended by the addition of a Subsection (k) , and the relettering
of the existing Subsection (k) to Subsection (1 ) , to read as follows:
(k) It shall be unlawful for any person to interfere with the
actions of any employee or agent of the city relating to the
distraint warrant procedure, such interference to include but not
be limited to the removal of signs or tags placed on the premises
or items of property which are to be sold by the city pursuant to
such procedure.
Section 12. Severability. The City Council hereby declares that,
should any section, paragraph, sentence, word or other portion of this
Ordinance be declared invalid for any reason, such invalidity shall not
affect any other portion or its provisions, and the City Council hereby
declares that it would have passed all other portions of this Ordinance and
adopted all such other provisions, independent of the elimination herefrom
of any such portion which may be declared invalid.
Introduced, considered favorably on first reading, and ordered
published this 15th day of December, A.D. 1987, and to be presented for
final passage on the 5th day of January, A.D. 1988.
-M or
ATTEST:
City Clerk
1988.Passed and adopted on final reading thislith day of January, A.D.
ay
ATTEST:
City Clerk