HomeMy WebLinkAbout1984-019-02/07/1984-EXPRESSING OPPOSITION TO THE PROPOSED SALES AND USE TAXES SIMPLIFICATION BILL BEFORETHE COLORADO GEN RESOLUTION 84-19
OF THE COUNCIL OF THE CITY OF FORT COLLINS
EXPRESSING OPPOSITION TO THE PROPOSED SALES
AND USE TAXES SIMPLIFICATION BILL BEFORE
THE COLORADO GENERAL ASSEMBLY
WHEREAS, local sales and use taxes of home rule municipalities should
be made by such home rule governments, and not by the state government;
and
WHEREAS, statutory provisions establishing the maximum rates of tax
for home rule municipalities would constitute an intrusion upon the legis-
lative authority of home rule municipalities; and
WHEREAS, the proposed sales and use tax simplification bill , if
enacted into law, would improperly limit a home rule municipality' s ability
to raise and collect sales and use taxes and would encroach upon the
constitutional grant of authority to home rule municipalities to establish
maximum rates of tax; and
WHEREAS, the said proposed bill would further raise the potential of
substantial losses of investment income to all municipalities because of
its failure to provide for investment earnings which are presently realized
by municipalities collecting monies in advance of the monthly filing due
date; and
WHEREAS, the proposed bill further contains vague and indeterminate
provisions as to the required time of payment by the state of taxes col-
lected to municipalities; and
WHEREAS, the proposed bill would result in the substantial loss of
revenue to both municipalities and the State of Colorado by limiting use
tax to the first significant use or consumption of tangible personal
property and by shifting the burden of proof from the retailer to the
consumer, thereby making tax collection difficult; and
WHEREAS, the proposed bill would further hamper the auditing capa-
bilities of municipal governments; and
WHEREAS, it is the considered opinion of the Council of the City of
Fort Collins that sales and use taxes enacted by the City of Fort Collins
constitute a major funding source for the City and are, and ought to be,
solely a matter of local concern, and not a matter of state-wide concern.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that the Colorado General Assembly should defeat the proposed sales
and use tax simplification bill and prevent this unneeded interference into
taxation matters that are purely of local concern and not of state-wide
concern; and that the City of Fort Collins supports the efforts of the
Colorado Municipal League in this regard.
Passed and adopted at a regular meeting of the Council of the City
of Fort Collins this 7th of February, 1984.
ATTEST: May r
City Clerk
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