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HomeMy WebLinkAbout126 - 10/19/2021 - AMENDING CHAPTER 25 OF THE CODE OF THE CITY OF FORT COLLINS RELATING TO SALES AND USE TAX TO ADVANCE ORDINANCE NO. 126, 2021 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 TAX TO ADVANCE GENDER EQUITY WHEREAS, on July 20, 2021, the City Council adopted Resolution 2021-077, establishing the City Council's priorities for action during the 2021-2023 Council term; and WHEREAS, included in those priorities was the advancement of gender equity in the City's sales and use tax ordinances by establishing an exemption from sales and use tax for certain menstrual care products; and WHEREAS, Article XX, Section 6.g. of the Colorado Constitution grants to the City, 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 Chapter 25, Article III of the City Code, which has been significantly amended many times since its adoption in 4 967; and WHEREAS, City Council hereby finds that amending the City Code as proposed in this Ordinance is in the best interest of the City and its taxpayers and promotes the health, safety and welfare of the community by providing for gender equity in the imposition of tax on certain menstrual care products. 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 by the addition of two new definitions which read in their entirety as follows: Sec. 25-71. Definitions The following words, terms and phrases, as used in this Article,shall have the following meanings: Grooming and hygiene products shall mean soaps and cleaning solutions, shampoo, toothpaste mouthwash, antiperspirants, and suntan lotions and screens. -1- Menstrual care products shall mean tampons, panty liners, menstrual cups, sanitary napkins, and other tangible personal property designed for hygiene in connection with the human menstrual cycle, but does not include grooming and hygiene products. Section 3. That Section 25-73(c) of the Code of the City of Fort Collins is hereby amended to add a new subsection 26, to read as follows: Sec. 25-73. Imposition of the sales tax and exemptions. (c) Transactions and items exempt from sales tax. The following shall be exempt from the sales tax: (26) All sales of menstrual care products. Section 4. That Section 25-74(b) of the Code of the City of Fort Collins is hereby amended to add a new subsection 22, to read as follows: Sec. 25-74. Imposition of the use tax and exemptions. (b) Transactions and items exempt from the use tax. The use, storage, distribution or consumption in the City of the following are hereby exempted from the use tax: (22) Menstrual care products; and (23) All other tangible personal property and taxable services that are exempt, as provided in Sections 25-73(c) and 25-73(d), from the sales tax imposed in this Article. Section 4. The provisions in this Ordinance shall become effective sixty(64)days after final passage. -2- E E Introduced, considered favorably on first reading, and ordered published this 5th day of October, A.D. 2021, and to be presented for final passage on the 19th da of October, A.D. 2021. May . ATTEST; o�V0Rrc 0 :zrt ' U• SEAL •L• Interim City Clerk coLOR Passed and adopted on final reading on this 19th day f October, A. 2021. Ma ATTEST: VaRr cod Interim City Clerk SEAL i e• coi'o�iwo -3- Account#: FTC-003160 l FORT-COLLINS r Invoice"Text NOTICE IS I-IlFR1;13Y GIVEN that the Fort Collins City Count STATE OF COLORADO ) )ss:AFFIDAVIT OF PUBLICATION COUNTY OF LARIVII;R ) CITY OF FC-CLERK-LEGALS 300 LAPORTE AVE FORT COLLINS CO 80521 1,being duly sworn,deposes and says that said is the legal cleric of the Fort Collins Coloradoan;that the same is a daily newspaper of general circulation and printed and published in the City of For€ Coll ins,in said county and state;that the notice or advertisement,of which the annexed is a true copy,has been published in said daily newspaper and that the notice was published in the regular and entire issue of every number of said newspaper during the period rind time of publication of said notice,and in the newspaper proper and not in a supplement thereof; that the publication of said notice was contained in the issues of said newspaper dated on 10/10/21 that said Fort Collins Coloradoan has been published continuously alld UllilltCl-l-Uptedly during the period of at least six months next prior to the first publication of said notice or advertisement above referred to; that said newspaper has been admitted to the United States mails as second-class matter under the provisions of the Act of March 3, 1879, or any amendments thereof; and that said newspaper is a daily newspaper duly qualified I'or publishing legal notices and advertisements within the meaning of the laws of the State of Colorado. Legal Clerk Subscribed and sworn to before me,within the County of Brown,State ofwisconsin this I Oth of October 2021. Notary Public Nolary Expires VICKY FFLTY Notary Public Legal \0.0004946296 Ad#:0004946296 State of Wisconsin :Irndavil Prepared P 0 : 1015 FR S1111da_v.0010bcr I0.2021 3:3iam This is not an invoice ff of Affidavits 1 OF THE COUNCIL OF'THE CITY OF FORT COLLINS DESIGNATING THE PORTNER PROPERTY,'201 SOUTH LOOMIS AVE-: NUE, FORT'COLLINt;:COLORADO, AS A FORT COLLINS LANOMARK PUR SUANT TO CHAPTER 14 OF THE CODE OF THE CITY OF FORT COL 5 NOTICE 15 HEREBY GIVEN that;the O ROM ANCE NO 130 2021 Fort, OF THE COUNCIL OF THE CITY OF .October 5."2021, passed and adoptedahe ;FORTCOLLINS followinb:.-ardinances on:first,reading !ADOPTING THE CITY,S. WIRElE55 These ordinances swill be presented for .TELECOMMUNICATIONS final passage on TuesdaY,,;October.,,19, _MASTER PLAN AS AN ELEMENT OF.. 2021 CITY PLAN ORDINANCE NO.124--2Q21 ORDINANCE NO.131,2021 OF. THE COUNCI,L;OF THE CITY OF OF THE COUNCIL OF THE.CITY OF: FORT:COLLINS FORT COLLINS: APPROPRIATING ;,PHILANTHROPIC VACATING PORTIONS OF' STUART REVENUE. STREET RIGHT-OF WAY,;AND RECEIVED BY CITY GIVE.FOP THE VACATING ALL OF ALABASTER :GOLF.DIVISION'S: COURT AND COROMANDEL CIRCLE YOUTH GOLF SCHOLARSHIP FUND . RIGHTS•OF-WAY; ALL AS'DEDICAT= ORDINANCE N0:126,2021 ED'ON THE PULSE`P.U.D. FILING OF'THE COUNCIL OF THE CITY OF ONE FORT COLLINS ORDINANCE NO 132,2021 AMENDING' CHAPTER" 25 OF THE OF THE'.000NCIL iOF THE:,CITY OF'. CODE" OF THE CITY OF FORT "FORT COLLINS COLLINS, AMEND ING':ARTICLE II, DIVISiON`2 RELATING:TO'SALES AND USE TAX OF CHAPTER 2 TO ADVANCE GENDER EQUITY: OF`THE CODE 'OF:.,THE p CITY..:OF ORDINANCE N0.127,2Q21 FORT COLLINS ' OF THE COUNCIL OF THE CITY OF. PERTAINING TO THE CONDUCT OF" CITY COUNCIL MEETINGS FORT COLLINS ., ,AMENDING"CERTAIN.SECTIONS.OF The.falI.text of these ordinances can be CHAPTER.25OF:°THE::CODE.OF..THE {auntl at, http:!lfcgov.comlpublicnotices CITY OF,FORT.'.COLLINS RELATING or.by:calling the City.Clerk's Office at. .TO THE`IMPOSITION, COLLECTION ;970.221,6515.. AND.ENFORCEMENT OF:THE.CITY'S ..SALES AND USE"TAX AND'REQUIR- 0004946296 ING MAR KETPLACE` SELLERS:.AND jColoradoon MARKETPLACE.:'FACILITATORS .TO :Oct.10,2021 COLLECT;LODGINGTAX :'. ORDI NANCE",NO.101'2021 OF THE.COUNCIL OF, THE CITY,OF% FORT COLLINS . AMENDING CHAPTER 25 OF .THE:: CODE :OF THE F CITY :.dF FORT;, COLLINS:', TO MAKE VARIOUS UPDATES RE- GARDING THE -"" WA.STEWAT£R UTILITY PR.ETkEAT- MENTPROGRAM:;: ORDINANCE N0,129'2021� Account#: FTC-003160 FORT-COLLINS C Invoice Text � jj �� r �� NOTICE,IS HEREBY GIVEN that the Fort Collins City Conn STATE OF COLORADO ) ss:AFFIDAVIT OF PUBLICATION COUNTY OF LARIMER } CITY OF FC-CLERK-LEGALS 300 LAPORTE AVE FORT COLLINS CO 80521 0NOTICE I5 HEREBY G[VEN•that ihes Farf Collins`Cify CuVtsclli on Tuesdpv 1,being duly sworn,deposes and says that said is the legal clerk of the Fort Collins Coloradoan;that 'Octpber 19,"�021 passsd and;adoatetl ff ,: folloWlh9 ordinances cin secani!readlha the same is a daily newspaper of general circulation and printed and published in the City of Fort ORDINANCE,NO 124,1021 Collins;in-said county and state;that thc-notice or..,advertisement ofwhich the annexed-is a-true -- OF THE COUNCIL OF THE CITY OF : , I oRT cOLLINs copy,has been published in said daily newspaper and that the notice was published in the regular AIxpROPRI,ATING'PHILANTHROPIC and entire issue of eves number of said newspaper durin the period and time of publication of said REVENUE 7g p REGEIVED'SY CITY GIVE FOR THE notice,and in the newspaper proper and not in a supplement thereof;that the publication of said GOLF..DIVISION'S.:, YOUTH Go.L.F SCHOLARSHIP FUND notice was contained in the issues ofsaid newspaper dated on ORDINANCE.NO :126;2021 OF THE COUNCIL OF THE CITY OF :FORT:COLL I NS AMENDING CHAPTER 25'OF THE 10I26I21 CODEOF THE CITY,OF FORT COLLINS RELATING'TO SALES AND USE TAX TO ADVANCE,GENDER.EQUITY that said Fort Collins Coloradoa❑ has been published continuously and uninterruptedly during the ORDJNANCE:NO. 127,.2021 period of at least six months next prior to the first publication of said notice or advertisement above OF THE COUNCIL,:OF THE CITY OF, referred to; that said newspaper has been admitted to the United States mails as second-class matter FORT'COLLINS " AMENDING:CERTAIN SECTIONS OF under the provisions of the Act of March 3, 1879, or any amendments thereof; and that; said CHAPTER.25 OF THE CODE-OF THE CITY OF;FORT COLLINS RELATING newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within TO THE IMPOSITION,COLLECTION the tneanin of the laws of the State of Colorado. AND ENFORCEMENT OF THE;CITY'S �' SALES AND;USE TAX AND`REQUIR "ING'MARKETPLACE SELLERS AND MARKETPLACE FACILITATORS TO r COL:LEClf LODGING TAX ORDINANCE NO 129�2021 0F.T..HE COUNCIL,.OF THE CITY OF , FORT COLLINS ` JacgaJ Clerk "DESIGNATING THE PORT.NER ;P.ROPERTY:201'SO.UTH L:OOMIS'AVE NUE FORT:COLLINS,COLORADO,AS Subscribed and sworn to before rue,within the Count of Brown,State of Wisconsin this As,FORT COLLINS LANDMARK PUR- Y SUANT'To 26th of October•2021. CHAPTER 14 OF THE CODE.OF THE. 'CITY10F.FORTCOLLINS E ORDINANCE NO.130,2021 O 'THE COUNCI.L:OF.THE CITY OF. ,. ` FORT COLLINS- `- ADOPTI F-coM UNilC .WIRELESS TELEGOMMUNICATION5 M.A.STER,PLAN A5 AN.ELCMENT OF :'CITY PLAN ; DJ'NANCE;NO 131,2021 Rotary Public OFTHE COIUNCILOF THE:;CITY OF �4 s FORT COLLI NS VACATI NG';PORTIONS OF ST,U STREET-REGHT OF WAY,ANDD i VACATING ALL OF ALABASTER COURT ANDS°COROMANDEL CIRCLE Notary Expires :RIGHTS OF.=. ALL,4S':pEOJCAT- ," ED ON'THE'PUL-5EP,U.D:'.FILING ORDINANCE NO 132,202 OF THE COUNCIL OF THE CITY OF Legal No.0004974726 FORT COL'LINS AMENOINGARTICLEII DIVISJON2 KAT��I✓EN A�-� E OF CHAPTER 2 NN OF7HECODEOFTHECITj OF Notary �ubllc >OR7 COLLINS Affidavit Prepared PERTAINING'TO,THECONDUCTOF o{ WISCOns1n Tuesday,Qctobcr26,2023:34am CITY COUNCIL;MEETINGS St��E Thefull text.of these'.ordlnances can be found at.-WO' lfegov:comlq blicnotices;' or,by calling the clay:Clerk's'Oftice:ot 470.221:6515. 0004974726, ` ?Colorodgan Oct 26,2021.