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HomeMy WebLinkAbout063 - 06/05/1984 - PROVIDING FOR THE IMPOSITION OF AN ADDITIONAL TWENTY-FIVE HUNDREDTHS PERCENT (.25%) RETAIL SALES AND ORDINANCE N0. 63, 1984 OF THE COUNCIL OF THE CITTY-OF FORT COLLINS PROVIDING FOR THE IMPOSITION OF AN ADDITIONAL TWENTY-FIVE HUNDREDTHS PERCENT ( .25%) RETAIL SALES AND USE TAX TO BE EFFECTIVE JULY 1, 1984 WHEREAS, heretofore, the City of Fort Collins did enact a two and twenty-five hundredths percent (2.25%) comprehensive retail sales and use tax, which enactment is codified in Chapter 104 of the Code of the City of Fort Collins; and WHEREAS, by Resolution 84-33, the Council of the City of Fort Collins did refer a sales and use tax ordinance to the qualified electors of the City for the capital improvements as defined therein; and WHEREAS, on May 1, 1984, the qualified electors of the City of Fort Collins did approve the imposition of an additional twenty-five hundredths percent ( .25%) retail sales and use tax to begin on July 1 , 1984 and continue through June 30, 1989, for the purpose of raising revenues to acquire and complete certain capital projects. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS as follows: Section 1. That Chapter 104, Article I , Section 104-1 of the Code of the City of Fort Collins be, and the same hereby is, amended by the addi- tion of the following definition: "FOOD - Food which is advertised or marketed for human consump- tion 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; sugars, sugar products, and sugar substitutes; coffees and coffee substitutes; teas , cocoa, and cocoa products ; spices, condiments , salt and oleomargarine. The term does not include food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias , hotels , drug stores , social clubs , night clubs , cabarets , resorts , snack bars , caterers , carry out shops , and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor ve- hicles, and other mobile facilities; chewing gum; spirituous, malt or vinuous liquor; cocktail mixes; proprietary medicines ; nostrums; lozenges; tonics; vitamins and other dietary supple- ments; 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 retailer; prepared food or drink sold by retailers who regularly sell for consumption on or near the premises of the retailer 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 retailer; and food or drink vended by or through machines on behalf of a vendor." Section 2. That Chapter 104, Article I , Section 104-12 be amended by the addition of a ( I) at the beginning thereof immediately preceding the words "The sale of the following classes. .."; and that said section be further amended by the addition thereto of the following paragraph: (II) The sale of food as defined in this article is exempt from taxation under this Article in any amount in excess of 2.25% of the amount of the sale of such food. Section 3. That Chapter 104, Article I , Section 104-12 (M) of the Code of the City of Fort Collins be, and the same hereby is , amended to read as follows: "M. Every retailer or vendor vending items of tangible personal property through coin-operated vending machines shall be exempt from the provisions of Section 104-13 (A) and (B) and Section 104-14 of this Article , but nevertheless, such retailer or vendor shall pay a retail sales or use tax of two and one-half percent (2.50%) of the tangible personal property sold in excess of ten cents so vended in the coin- operated machines, unless the sale shall be otherwise exempt as provided in this Article." Section 4. The Chapter 104, Article I, Section 104-13 (A) of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "A. Every retailer or vendor shall , irrespective of the pro- visions of Section 104-14 of this Article, be liable and responsible for the payment of an amount equivalent to two and one-half percent (2.50%) of all sales made by him of commodities or services, as specified in Section 104-11 of this Article and shall file a return each month with the Director of Finance on or before the 20th day of each month for the preceding month and remit an amount equivalent to said two and one-half percent (2.50%) of such sales to the Director of Finance. Every retailer or vendor may deduct three (3%) of the amount of the tax to be paid by him under this Article to cover his expenses of collection and remit- tance of the tax." -2- Section 5. That Chapter 104, Article I, Section 104-14 (A) of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "A. There is hereby imposed a tax upon all sales of commodities and services specified in Section 104-11 and not exempt therefrom, as specified in Section 104-12, at the rate of two and one-half percent (2.50%) of the amount of the sale to be computed in accordance with schedules or systems approved by the Director of Finance. Said schedules or systems shall be designed so that no such tax shall be charged on any sale of seventeen cents ($0.17) or less." Section 6. That Chapter 104, Article I , Section 104-14 (B) of the Code of the City of Fort Collins be, and the same hereby is , amended to read as follows: B. Except as provided in subsection ( C) below, retailers shall add the tax imposed hereby, or the average equivalent thereof, to the sale price or charge showing such tax as a separate and distinct item and, when added, such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts. The retailer shall be entitled, as collecting agent of the City, to apply and credit the amount of his collection against the two and one-half percent (2.50%) rate to be paid by him under the provisions of Section 104-13, remitting any excess of collections over said two and one-half percent (2 .50%) , less the three percent (3%) collection expense allowance, to the Director of Finance in the retailer's next monthly sales tax return." Section 7. That Chapter 104, Article I, Section 104-20 of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "If any vendor shall , during any reporting period, collect as a tax an amount in excess of two and one-half percent (2.50%) of his total taxable sales, he shall remit to the City of Fort Collins the full net amount of the tax herein imposed and also such excess. The retention by the retailer or vendor of any excess tax collections over two and one-half percent (2.50%) of the total taxable sales of such retailer or vendor, or the intentional failure to remit punctually to the Director of Finance the full amount required to be remitted by the provi- sions of this Article, is hereby declared to be a violation of this Article." -3- Section 8. That Chapter 104, Article II, Section 104-23 (B) of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "B. The amount of the tax hereby levied is two and one-half percent (2.50%) of the purchase price as herein defined of such tangible personal property, such subject only to Section 104-25 (C) hereof." Section 9. That Chapter 104, Article II, Section 104-24 (M) of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "M. Tangible personal property upon the sale of which a retail sales tax at a rate equal to or greater than two and one-half percent (2.50%) has been imposed and collected by a municipal corporation organized and existing under the authority of Article XX of the Constitution of the State of Colorado. If the rate of retail sales tax paid to such municipal corporation is less than two and one-half percent (2.50%) , the difference between the tax due under this Article, as computed in accordance with the formula set forth in Section 104-25 of this Article, and the tax computed at the rate of such other retail sales tax shall be paid to the Director of Finance." Section 10. That Chapter 104, Article II, Section 104-25 (D) of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: "D. Every retailer or vendor shall add the tax imposed by Section 104-23 of this Article or the average equivalent thereof, as set forth in subsection (C) of this section ; provided , however, that every retailer or vendor shall , irrespective of subsection (C) of this section, be liable and responsible to the City for the payment, on a monthly basis , of an amount equivalent to two and one-half percent (2.50%) of all of his gross taxable sales , as herein defined , of the tangible personal property used, stored, distributed or consumed in the City, as specified in said Section 104-23 of this Ar- ticle, and also any excessive collections over said two and one-half percent (2.50%) arising by the use of the bracket system provided in subsection (C) of this section , less three percent (3%) of such amount to cover the re- tailer' s or vendor' s costs in the collection and remittance of said tax." Section 11. That Chapter 104, Article II, Section 104-41 of the Code of the City of Fort Collins be, and the same hereby is, amended to read as follows: -4- If any vendor shall , during any reporting period, collect as a tax an amount in excess of two and one-half percent (2.50%) of his total taxable sales , he shall remit to the Director of Finance the full net amount of the tax herein imposed and also such excess. The retention by the vendor of any excess of tax collections over two and one-half percent (2.50%) of the total taxable sales of such vendor, or the intentional failure to remit punctually to the Director of Finance the full amount required to be remitted by the provisions of this Article, is hereby declared to be a violation of this Article." Section 12. That the amendments as set forth in Sections 1 through 11 above shall take effect at 12:01 A.M. on July 1, 1984, and shall remain in effect until 11:59 P.M. on June 30, 1989, at which time the tax as estab- lished hereby shall be reduced by twenty-five hundredths percent ( .25%) . Except as provided above in this section , all other provisions of Chapter 104, as amended hereby, shall continue in effect until otherwise rescinded or modified by action of the Council of the City of Fort Collins. Introduced, considered favorably on first reading, and ordered pub- lished this 15th day of May, A.D. 1984, and to be presented for final passage on the 5th day of June A.D. 1984. L 'Mayor 414 ATTEST: ��nn t City Clerk Passed and adopted on final reading this 5th day of June A.D. 1984. / Mayor ATTEST: I City Clerk -5-