HomeMy WebLinkAbout137 - 12/20/1977 - AMENDING CHAPTER 104 OF THE CITY CODE RELATING TO RETAIL SALES AND USE TAXATION ORDINANCE NO. 137 , 1977
BEING AN ORDINANCE AMENDING CHAPTER 104
OF THE CODE OF THE CITY OF FORT COLLINS
RELATING TO RETAIL SALES AND USE TAXATION
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS .
Section 1. That Section 104-14A of the Code of the
City of Fort Collins be, and the same hereby is, amended to
read as follows:
"A. There is hereby imposed a tax upon all sales
of commodities and services specified in S 104-11 and
not exempt therefrom as specified in S 104-12, at the
rate of two percent (2%) of the amount of the sale to
be computed in accordance with schedules or systems
approved by the Director of Finance. Said schedules or
systems shall be designed so that no such tax shall be
charged on any sale of seventeen cents ($ 17) or less. "
Section 2. That Section 104-25C of the Code of the
City of Fort Collins be, and the same hereby is, amended to
read as follows.
"C Notwithstanding the rate of tax imposed by
S 104-23 of this Article, and in order to avoid fractions
of pennies, the tax payable shall be computed in accord-
ance with schedules or systems approved by the Director
of Finance. Said schedules or systems shall be designed
so that no such tax is charged on any purchase of
seventeen cents ($ .17) or less. "
Introduced, considered favorably on first reading and
ordered published this 15th day of November, A.D. 1977, and
to be presented for final passage on the 20th day of December,
A.D. 1977.
TES .
Mayor
�Z'
City Clerk
Passed and adopted on final readingrhis 20th day of
December, A D 1977.
AT EST:
May
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Ci y C erk '