HomeMy WebLinkAbout098 - 08/21/2018 - AMENDING ARTICLE III OF CHAPTER 25 OF THE CITY CODE CONCERNING THE IMPOSITION, COLLECTION, AND ENFOR ORDINANCE NO. 098, 2018
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING ARTICLE III OF C14APTER 25 OF THE CODE OF THE CITY
OF FORT COLLINS CONCERNING THE IMPOSITION, COLLECTION,'
AND ENFORCEMENT OF THE CITY'S SALES AND USE TAXES
WHEREAS, Article XX, § 6.g. of the Colorado Constitution grants to the City of Fort
Collins, 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 Article III of the City Code
Chapter 25, which has been significantly amended many times since its adoption in 1967; and
WHEREAS, City staff has reviewed Article III and has recommended revisions to clarify
the manner in which charitable organizations may qualify for a tax-exempt organization license
from the City; and
WHEREAS, City staff is recommending revisions to make clear the City's Financial
Officer may use the services of a third-party auditor or collections service to ensure the proper
payment of tax owed to the City; and
WHEREAS, the City Council hereby.finds that amending the Sales and Use Tax Code as
proposed in this Ordinance is in the City's and its taxpayers' best interests and necessary for the
public's health, safety and welfare.
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 to change the definition of"charitable organization"to read as follows:
See. 25-71. Definitions.
Charitable organization shall mean:
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(1) any entity that has and maintains a current sales tax exemption certificate
from the Colorado Department of Revenue; or
(2) any out-of-state entity that has been certified as a nonprofit organization
under Internal Revenue Code Section 501(c)(3) and maintains a current tax
exemption certificate from another state.
Section 3. That Section 25-71 of the Code of the City of Fort Collins is hereby
amended to change the definition of"Financial Officer"to read as follows:
Sec. 25-71. Definitions.
Financial Officer shall mean the Financial Officer of the City of Fort Collins or such other
person designated by the Financial Officer.
Section 4. That Section 25-94 of the Code of the City of Fort Collins is hereby
amended to read as follows:
Sec. 25-94. Exempt organization license; application procedure.
(b) The application for an exempt organization license shall include copies of the
organization's current certificate of incorporation , bylaws, financial statements showing
sources of revenues and expenditures, the organization's current sales tax exemption
certificate from the Colorado Department of Revenue or from another state, and a copy of
the Internal Revenue Service's letter of determination recognizing the organization as a tax-
exempt organization under Section 501(c)(3) of the Internal Revenue Code.
Section 5. That Section 25-166 of the Code of the City of Fort Collins is hereby
amended to read as follows:
Sec. 25-166. Preservation of returns and other records; confidentiality.
(f) Nothing in this Section shall be construed to prohibit the Financial Officer from
disclosing information to an individual with whom, or an organization with which, the
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Financial Officer has contracted or engaged to assist the City in examining or auditing tax
records or collecting taxes, provided that the individual or organization is required by
written agreement not to disclose any of said information to any person other than the
Financial Officer and the authorized agents and employees thereof.
Introduced, considered favorably on first reading, and ordered published this 17th day of
July, A.D. 2018, and to be presented for final passage on the 21 st day of August, A.D. 2018.
Mayor Pro Tem,
ATTEST:
(arSOEAL)
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Clty C cOLOR-06
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Passed and adopted on final reading on the 21 st day of August, A.D. 2018.
Mayor
ATTEST:
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SEAL -10
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