Ordinance 1989-0981 - Laserfiche WebLink

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program for women, infants, and children authorized by 42 U.S.C. section 1786. For the purposes of this subsection (h) , "food" shall have the same meaning as provided in 42 U.S.C. section 1786, as such section now exists or is hereafter amended. Section 3. Sales Tax Collection. (a) The collection, administration, and enforcement of the Sales Tax shall be performed by the Executive Director of the Department of Revenue of the state of Colorado (the "Executive Director"), at no charge to the City, in the same manner as the collection, administration, and enforcement of the Colorado state sales tax. Unless otherwise provided by Article 2 of Title 29, C.R.S. , the provisions of Article 26 of Title 39, C.R.S. , shall govern the collection, administration, and enforcement of the Sales Tax. (b) The Executive Director shall make monthly distributions of Sales Tax collections to the City Treasurer or other City official designated by the Council. Section 4. Sales Tax Vendor's Fees. All vendors shall be entitled as collection agent for the City to withhold an amount equal to three and one-third percent (3-1/3%) of the total amount to be remitted by the vendor to the Executive Director each month to cover the vendor's expense in the collection and remittance of the Sales Tax. If any vendor is delinquent in remitting the Sales Tax, other than in unusual circumstances shown to the satisfaction of the Executive Director, the vendor shall not be allowed to retain any amounts to cover his expense in cOllecting and remitting said Sales Tax, and an amount equivalent to the full amount of the Sales Tax imposed by this Ordinance shall be remitted to the Executive Director by any such delinquent vendor. Section 5. Receipt and Use of Information From Depart- ment of Revenue; Confidentiality. (a) Upon receipt from the Executive Director of the monthly listing of all returns filed by retailers in the City pursuant to ~29-2-106(4) (b), C.R.S., the appropriate officers or - 6 -