HomeMy WebLinkAbout170 - 12/17/2013 - AMENDING CHAPTER 25, ARTICLE III OF THE CITY CODE CONCERNING SALES AND USE TAX ORDINANCE NO. 170, 2013
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, City staff regularly encounters sales and use tax reporting discrepancies
attributable to the use of consolidated tax returns by vendors with more than one location in the
City; and
WHEREAS, the consolidation return process requires the City to take additional manual
steps to separate collection data and accurately determine sales and use tax collections by
geographic area; and '
WHEREAS, the Financial Officer and the City Manager recommend that the City Code
be amended to limit the use of consolidated sales and use tax returns; and
WHEREAS, the City Council wishes to accept the recommendations of the Financial
Officer and the City Manager and amend Chapter 25, Article III of the City Code to that effect.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS, that Section 25-128 of the Code of the City of Dort Collins is hereby
amended to read as follows:
Sec. 25-128. Consolidation of returns.
A retailer doing business in two (2) or more places or locations, whether within or
without the City, and collecting taxes hereunder may file one (1) return covering all
such places or locations only if there are no owners, employees, agents, or
commissioned sales persons of such business on duty at any location in the City.
Any retailer conducting online sales must file a separate return covering online
sales, even if the retailer is filing a consolidated return for sales at physical
locations.
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Introduced, considered favorably on first reading; and ordered published this 3rd day of
December, A.D. 2013, and to be presented for final passage on the 17th day of December; A.D.
2013.
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Passed and adopted on final reading on the 17th day of December, A.D. 2013.
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