HomeMy WebLinkAbout054 - 05/18/2010 - AMENDING CHAPTER 25, ARTICLE III OF THE CITY CODE CONCERNING SALES AND USE TAX ORDINANCE NO. 054, 2010
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 25, ARTICLE III OF THE CODE OF THE
CITY OF FORT COLLINS CONCERNING SALES AND USE TAX
WHEREAS, under Article V, Section 22 of the City Charter, the Financial .Officer is
responsible for collecting, receiving and disbursing all money belonging to the City; and
WHEREAS, in the past three years initiatives have been undertaken at the state level to
simplify tax collection in the State; and
WHEREAS, in the past several years City staff has identified several areas of confusion in
the Code regarding definitions, waivers, and notice; and
WHEREAS, the Financial Officer and the City Manager recommend that the City Code be
amended to allow for more simplified tax collection; and
WHEREAS,the City Council wishes to accept the recommendations of the Financial Officer
and the City Manager and adopt an ordinance to that effect.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS, as follows
Section 1. That the definition "Drugs dispensed in accordance with a prescription"
contained in Section 25-71 of the Code of the City of Fort Collins is hereby amended to read as
follows:
Sec. 25-71. Definitions.
Drugs dispensed in accordance with a prescription shall mean drugs dispensed
in accordance with any order in writing, dated and signed by a licensed practitioner
of medicine, dentistry, optometry, or podiatry, or given orally by such practitioner,
and immediately reduced to writing, specifying the name and address of the person
for whom the medicine, drug or poison is offered and directions, if any,to be placed
on the label.
Section 2. That Section 25-123 of the Code of the City of Fort Collins is hereby amended
by the addition of new subparagraphs (f) and (g) which read in their entirety as follows:
Sec. 25-123. Remittance of sales tax collected by retailer.
(f) Any retailer that collects and remits sales tax to the Financial Officer as
provided in this Article may use an electronic database of state addresses that is
certified by the State Department of Revenue pursuant to § 39-26-105.3, C.R.S., to
determine the jurisdictions to which tax is owed.
(g) Any retailer that uses the data contained in an electronic database certified
by the State Department of Revenue pursuant to § 39-26-105.3,C.R.S.;to determine
the jurisdictions to which tax is owed shall be held harmless for any tax,penalty, or
interest owed the City that otherwise would be due solely as a result of an error in the
electronic database, provided that the retailer demonstrates that it used the most
current information available in such electronic database on the date that the sale
occurred. Each retailer shall keep and preserve such records as prescribed by the
Financial Officer to demonstrate that it used the most current information available
in the electronic database on the date that the sale occurred. Notwithstanding the
above, if the error in collecting and remitting is a result of a deceptive or false
representation or fraud, the provisions of this Section shall not apply.
Section 3. That Section 25-186(b)of the Code of the City of Fort Collins is hereby amended
to read as follows:
Sec. 25-186. Failure to make return; estimate of taxes; notices; appeal; audit.
(b)The Financial Officer shall serve upon the delinquent taxpayer personally or
by first class mail,or certified mail,directed to the last address of the taxpayer on file
with the City written notice of such estimated taxes,penalty and interest. Such notice
shall constitute a notice of determination, assessment and demand for payment and
shall be due and payable within twenty(20) days from the date the notice is mailed.
Section 4. That Section 25-225(d) of the Code of the City of Fort Collins is hereby
amended to read as follows:
Sec. 25-225. Limitations on actions to collect.
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(d) The ability to complete an audit will not lapse, once the taxpayer has been
not of the audit period, until thirty (30) days after the date of the notice of
determination, assessment and demand for payment issued as a result of such audit.
Introduced,considered favorably on first reading,and ordered published this 4th day of May,
A.D. 2010, and to be presented for final passage on th418tho May, A.D. 2010.
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ATTEST:-
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City Clerk
Passed and adopted on final reading on the 18th day of,"a , A.D. 2010.
May r
ATTEST:
City Clerk
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