ORDINANCE NO. 232
AN ORDINANCE LEVYING A RETAIL SALES AND USE TAX WITHIN THE TOWN OF DEER TRAIL, COLORADO, ESTABLISHING A METHOD FOR COLLECTION OF THE TAX AND PENALTY FOR VIOLATION, AND PROVIDING FOR THE SUBMISSION OF THE ORDINANCE TO A VOTE OF THE REGISTERED ELECTORS AT AN APRIL 4, 2006 REGULAR ELECTION.
WHEREAS, the Board of Trustees of the Town of Deer Trail desires to present to the voters at the April 4, 2006 election the question of whether the Town should impose a sales tax; and
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF DEER TRAIL, COLORADO:
Section 1. Title; Declaration of purpose; Uniformity of interpretation. The Board of Trustees of the Town of Deer Trail, Colorado, declares that its intent by the enactment of this Ordinance is to levy within the Town a retail sales tax authorized by C.R.S. § 29-2-102, as may from time to time amended. This Ordinance shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the State of Colorado's sales tax levied pursuant to C.R.S. § 39-26-101, et seq., as may from time to time be amended.
Section 2. Definitions. For the purposes of this Ordinance, the definitions and words herein contained shall be defined in C.R.S. § 39-26-102, as may from time to time be amended, and said definitions are hereby incorporated herein by this reference.
Section 3. Property taxed.
A. There is hereby levied and there shall be collected and paid a tax equal to three percent (3%) of gross receipts from all sales of tangible personal property at retail within Deer Trail, except as provided herein. The sales of tangible personal property at retail taxable pursuant to this Ordinance shall be the same as those taxable pursuant to C.R.S. § 39-26-104, as may from time to time be amended.
B. The imposition of the tax in individual sales shall be in accordance with schedules promulgated by the Colorado Department of Revenue. If any vendor, during any reporting period, shall collect as a tax an amount in excess of three percent (3%) of his total taxable sales, he shall remit to the Director of Revenue the full amount of the tax herein imposed and also such excess.
Section 4. Exemptions designated.
A. The sales of tangible personal property taxable under this Ordinance shall be subject to the exemptions from taxation specified in C.R.S. § 39-26-114, as may from time to time be amended.
B. All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from this sales tax when such sales meet both the following conditions:
1. The purchaser is a nonresident of or has his principal place of business outside the limits of Deer Trail; and
2. Such personal property is registered or required to be registered outside the limits of Deer Trail under the laws of the State of Colorado.
C. All sales of food for home consumption shall be exempt from this sales tax.
D. All sales made to charitable organizations in the conduct of their regular charitable functions and activities shall be exempt from this sales tax.
E. The burden of proving that any vendor, retailer, consumer, or purchaser is exempt from collecting or paying the tax upon any property sold or purchased is on the person asserting the claim of exemption.
Section 5. Administration, collection and enforcement of tax.
A. The collection, administration and enforcement of this sales tax shall be performed by the Executive Director of the Department of Revenue of the State of Colorado in the same manner as the collection, administration and enforcement of the Colorado State sales tax. The provisions of Title 39, Article 26 of the Colorado Revised Statutes, as may from time to time be amended, and all rules and regulations promulgated thereunder by the Executive Director shall govern the collection, administration and enforcement of this sales tax.
B. The sales tax on individual sales levied by this Ordinance shall be collected in accordance with schedules set forth in the rules and regulations promulgated by the Executive Director. If any vendor, during any reporting period, shall collect as a tax an amount in excess of three percent (3%) of his total taxable sales, he shall remit to the Director of Revenue the full amount of the tax herein imposed and also such excess.
Section 6. Vendor liable for tax.
A. Every retailer, also herein called "vendor," shall be liable and responsible for the payment of an amount equivalent to three percent (3%) of all sales made by him of commodities as specified in Section 3 herein, and shall, before the twentieth day of each month, make a return to the Executive Director for the preceding calendar month and remit an amount equivalent to said three percent (3%) on such sales to said director. Such returns of the vendor or his duly authorized agent shall contain such information and be made in such manner and upon such forms as the Executive Director may prescribe.
B. The Executive Director may extend the time for making a return and paying the taxes due under such reasonable rules and regulations as he may prescribe, but no such extension shall be for a period greater than three (3) months.
C. The burden of proving that any retailer is exempt from collecting the tax on any goods and paying the same to the director of revenue, or from making such returns, shall be on the retailer or vendor under such reasonable requirements or proof as the director of revenue may prescribe.
Section 7. Credit for previously taxed transactions.
A. The Town sales tax shall not apply to the sale of tangible personal property at retail if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of three percent (3%).
B. A credit shall be granted against the Town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed three percent (3%).
Section 8. Use tax levied. There is hereby levied and there shall be collected and paid a use tax upon the privilege of using or consuming in the Town any construction and building materials purchased at retail or for the privilege of storing, using, or consuming in the Town any motor and other vehicles, purchased at retail on which registration is required, or both, in an amount equal to three percent (3%) of the retail cost thereof.
Section 9. Violation.
A. It shall be unlawful for any retailer or vendor to refuse to make any return provided to be made in this Ordinance or to make any false or fraudulent return or false statement on any return or fail and refuse to make payment to the Executive Director of Revenue of any taxes collected or due the Town of Deer Trail, or in any manner evade the collection and payment of the tax or any part thereof, or for any person or purchaser to fail or refuse to pay such tax or evade the payment thereof or to aid or abet another in any attempt to evade the payment of the tax.
Section 10. Effective date. This ordinance shall take effect at 12:01 a.m. on July 1, 2006, if it shall have been approved by a vote of the qualified electors of the Town of Deer Trail at an election to be held on the 4th day of April, 2006 in the Town of Deer Trail, at which election there shall be submitted to the vote of the qualified electors the following question:
SHALL THE TOWN OF DEER TRAIL TAXES BE INCREASED $52,000 IN THE FIRST FULL FISCAL YEAR (2007) AND ANNUALLY THEREAFTER IN SUCH AMOUNTS AS ARE RECEIVED EACH YEAR BY APPROVAL OF ORDINANCE NO. 232 OF THE TOWN OF DEER TRAIL IMPOSING A THREE PERCENT (3%) GENERAL SALES AND USE TAX TO BE EFFECTIVE JULY 1, 2006, AS SET FORTH IN SUCH ORDINANCE; WITH THE NET PROCEEDS OF SUCH SALES AND USE TAX TO BE COLLECTED, RETAINED AND SPENT FIFTY PERCENT (50%) FOR STREETS AND FIFTY PERCENT (50%) FOR CODE ENFORCEMENT; AND REGARDLESS OF WHETHER SAID REVENUES, IN ANY YEAR AFTER THE FIRST FULL YEAR IN WHICH SAID SALES AND USE TAX IS IN EFFECT, EXCEED THE ESTIMATED DOLLAR AMOUNT STATED ABOVE, AND WITHOUT ANY OTHER LIMITATION OR CONDITION, AND WITHOUT LIMITING THE COLLECTION OR SPENDING OF ANY OTHER REVENUES OR FUNDS BY THE TOWN OF DEER TRAIL, UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAW?
In the event this Ordinance is not approved by a vote of the qualified electors of the Town of Deer Trail at the election to be held on April 4, 2006, then this Ordinance shall not take effect.
Section 11. Amendments. The Board of Trustees of the Town of Deer Trail shall not increase the retail sales tax imposed by this Ordinance except by submission or such proposed increase to an election by the qualified electors of the Town of Deer Trail for their approval or rejection in accordance with C.R.S. § 29-2-102, as may from time to time be amended. The Board of Trustees of the Town of Deer Trail reserves the power, however, to make any other amendments to this Ordinance or to repeal this Ordinance in its entirety without submission of such amendment or such repeal to an election by the qualified electors of the Town of Deer Trail for their approval or rejection.
Section 12. Severability. If any portion of this ordinance is held to be invalid for any reason, such decision shall not affect the validity of the remaining portions of this ordinance. The Board of Trustees hereby declares that it would have passed this ordinance and each part hereof irrespective of the fact that any one part be declared invalid.
INTRODUCED, READ, ADOPTED, APPROVED, AND ORDERED PUBLISHED this 3rd day of January, 2006.
TOWN OF DEER TRAIL, COLORADO
James F. Johnson, Mayor
Patti K. Owens, Town Clerk