HomeMy WebLinkAbout108 - 10/16/1990 - AUTHORIZING THE MAYOR TO ENTER INTO AN INTERGOVERNMENTAL AGREEMENT REGARDING INTERCITY CLAIMS FOR RE ORDINANCE NO. 108, 1990
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AUTHORIZING THE MAYOR TO ENTER INTO AN
INTERGOVERNMENTAL AGREEMENT
REGARDING INTERCITY CLAIMS FOR RECOVERY
OF ERRONEOUSLY REMITTED SALES AND USE TAX
WHEREAS, Article XX, Section 6 of the Constitution of the State of
Colorado grants home rule cities the power to levy and collect sales and
use taxes within their respective city limits; and
WHEREAS, because of discrepancies between post office addresses and
actual city boundaries and the delivery of goods from one city into
another, there are instances where sales and use tax is erroneously
remitted to the wrong taxing jurisdiction; and
WHEREAS, the City of Fort Collins (the "City") and other Colorado
municipalities wish to cooperate so that each jurisdiction may recover the
tax that is rightfully due it; and
WHEREAS, such cooperation will lessen the burden on taxpayers who have
paid sales and use taxes in good faith to the wrong municipality and often
must comply with burdensome procedures in seeking refunds of such taxes;
and
WHEREAS, this intergovernmental agreement will allow corrective
payments between each jurisdiction so each may recover the tax that is due
with minimal effort; and
WHEREAS , the agreement will not reduce or eliminate the
responsibilities of any taxpayer or vendor to correctly pay, collect, and
remit taxes in accordance with the provisions of the Code of the City of
Fort Collins; and
WHEREAS, Article II, Section 16 of the City Charter provides that the
Council may, by ordinance or resolution, enter into agreements for
cooperative or joint activities with other governmental bodies.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that the Mayor be, and she hereby is, authorized to enter into an
intergovernmental agreement with various Colorado municipalities for the
purpose of establishing standard procedures for the recovery of sales and
use taxes paid to the wrong taxing authority. The agreement shall provide
procedures for notification to vendors making payments to an incorrect
taxing authority, submittal of claims for incorrectly remitted taxes to the
receiving authority, releases by vendors of claims to incorrectly paid
taxes when remitted directly from one taxing authority to another, and
determinations regarding the validity of claims.
Introduced, considered favorably on first reading, and ordered
published this 2nd day of October, A.D. 1990, and to be presented for final
passage on the 16th day of October, A.D. 1990.
ATTEST:
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City Clerk
Passed and adopted on final reading this 16th day of October, A.D.
1990.
Mayor
A TEST:
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City Clerk