Ordinance 2006-1504 - Laserfiche WebLink

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Except as to the sales tax and use tax rate provided for in this Chapter, the items taxed and exempted from the sales tax and use tax hereunder, and the use of the sales and use tax revenues provided for in this Chapter, the city council may amend, alter, delete or change the provisions of this Chapter by the adoption of an amending ordinance in accordance with law, and such amendment, alteration, deletion or change need not be submitted to the electors of the city for their approval unless otherwise required by the Colorado Constitution. Sec. 3.20.090. Violation; penalty. It is unlawful to violate any of the provisions of this Chapter. Any person convicted of violating any of the provisions of this Chapter shall be subject to the general penalty provisions set forth in Section 1.28.010, unless otherwise expressly provided in this Chapter. PART 2 -- SALES TAX Sec. 3.20.200. Levy of tax; rate. A. There is hereby levied, and there shall be collected and paid, a tax equal to three percent (3%) of th~: purchase price upon all sales of tangible personal property at retail or the furnishing of services, as specified in section 3.20.210, except that for the ten-year period beginning on January 1, 2004, the amount shall be three and three-eighths (3%) percent of the purchase price thereof, in accordance with Ordinance No. 1432 (Series 2003) and as approved by the registered electors of the city on November 5,2002. B. It shall be unlawful for any seller to fail to collect, or any consumer to fail to pay, a tax levied by this Chapter, including the tax on any sale on which an exemption is disputed. Sec. 3.20.210. Property and services taxed. A. The tax levied by section 3.20.200 is imposed upon and shall apply to the purchase price of the following property and services; provided, however, that no such tax is shall be charged on any sale of seventeen cents ($0.17) or less: 1. AUCTIONS: On the tangible personal property sold by an auctioneer who is either the agent for the owner of such property or is in fact the owner thereof. 2. AUTOMOTIVE VEHICLES: On the price paid or charged on the sale, lease-purchase, or rental for use or storage of an automotive vehicle to a resident of the city when required under the provisions of Title 42 of the Colorado Revised Statutes to be registered at an address inside the city. The county clerk of the county in which the registration occurs is authorized to collect such tax for the city prior to or at the time of registration. 16