•TOWNOFGYPSUMOrdinanceNo.(Series1995)ANORDINANCEOFTHETOWNOFGYPSUM,COLORADO,CONCERNINGTHEINCREASEOFTHETOWNWIDESALESTAXIMPOSEDONTHESALEOFTANGIBLEPERSONALPROPERTYATRETAILANDTHEFURNISHINGOFSERVICES;THEEXTENSIONOFTHETOWNWIDESALESTAXTOSALESOFFOOD;THEIMPOSITIONOFATOWNWIDEUSETAXONRESIDENTIALCONSTRUCTIONANDBUILDINGMATERIALSANDSUPPLIES;ANDTOPROVIDEFORTHESUBMISSIONOFTHISORDINANCEFORAPPROVALATTHESPECIALELECTIONOFTHEREGISTEREDELECTORSOFTHETOWNONNOVEMBER7,1995.WHEREAS,theTownofGypsum(11Town11)isauthorizedbylawtoimposeasalestaxonthesaleoftangiblepersonalpropertyatretail,thefurnishingofservices,andsaleoffood,subjecttoapprovaloftheregisteredelectorsoftheTown;andWHEREAS,Townisauthorizedbylawtoimposeausetaxontheuseorconsumptionofconstructionandbuildingmaterialsandsupplies,andmotorandothervehicles,subjecttoapprovaloftheregisteredelectorsoftheTown;andWHEREAS,duetotheneedtoconstructandacquirecertaincapitalimprovementsandprovideothermunicipalservices,andthenecessityofcreatingarevenuesourcetherefor,theTownCouncil(11Council11)hasdeterminedandherebydeterminesthatthepublicinterestrequiresthattherateoftheTownsalestaxshouldbethreepercent(3%)onthesaleoftangiblepersonalpropertyatretail,thefurnishingofservices,andsaleoffood,machineryandmachinetools,andtherateoftheTownusetaxshouldbethreepercent(3%)ontheuseandconsumptionofconstructionandbuildingmaterialsandsupplieswithintheTown;andWHEREAS,thethreepercent(3%)salestaxoftheTownhereinafterprovided,ifapprovedandimposed,wouldresultinaonepercent(1%)increaseinthecurrentsalestaximposedbytheTownonthesaleoftangiblepersonalpropertyatretailandthefurnishingofservices,andextendtothesaleofallfooditems,machineryandmachinetoolspurchasedwithintheTown;andWHEREAS,thethreepercent(3%)usetaxoftheTownhereinafterprovided,ifapprovedandimposed,wouldresultintheimpositionofanewtaxonallconstructionandbuildingmaterialsandsuppliesusedorconsumedwithintheTown;andWHEREAS,thethreepercent(3%)salestaxandthreepercent(3%)usetaxoftheTownhereinafterprovided,ifapprovedandimposed,wouldnotresultintheimpositionofatotalsalestaxor·.usetaxbytheTown,StateofColorado,andtheCountyofEagleinexcessofsevenpercent(7%).THEREFORE,BEITORDAINEDbytheTownCounciloftheTownofGypsum:Section1.Definitions.ForthepurposesofthisOrdinanceandChapter3.08oftheGypsumMunicipalCode,thewordshereincontainedshallhavethemeaningssetforthhereinandinSections39-26-102and39-26-201,C.R.S.,asitcurrentlyexistsormayhereafterbeamended.Thedefinitionsinsuchstatutesareincorporatedhereinbythisspecificreference.Section2.SalesTax.(a)SalesTaxImposed.Thereisherebyimposedonthesaleoftangiblepersonalpropertyatretail,thefurnishingofservices,andsaleoffooditems,machineryandmachinetools,asprovidedinSection29-2-105(1)(d),C.R.S.,asalestaxequaltothreepercent(3%)ofthegrossreceipts("SalesTax").ThetangiblepersonalpropertyandservicestaxableunderthisOrdinanceshallbethesameasthetangiblepersonalproperty,services,andfoodtaxablepursuanttoSection39-26-104,C.R.S.,andsubjecttothesameexemptionsasthosespecifiedinSection39-26-114,C.R.S.,PROVIDEDTHATtheexemptionforsalesofelectricity,coal,wood,gas,fueloil,orcokesoldtooccupantsofresidencespursuanttoSection39-26-114(1)(a)(XXI),C.R.S.,shallapplytotheSalesTaxandthesaleofsuchitemsshallnotbetaxable,andPROVIDEDFURTHERTHATtheexemptionforsalesofmachineryormachinetoolspursuanttoSection39-26-114(11),C.R.S.,andtheexemptionforsalesoffoodspecifiedinSection39-26-114(1)(a)(XX),C.R.S.,shallnotapplytotheSalesTax,andthesaleofsuchitemsisexpresslymadetaxableunderthisOrdinance.TheimpositionoftheSalesTaxonindividualsalesshallbeinaccordancewithschedulessetforthintherulesandregulationspromulgatedbytheDepartmentofRevenue.Ifanyvendor,duringanyreportingperiod,shallcollectastheSalesTaxanamountinexcessoftheamountoftheSalesTaximposedbythisOrdinance,heshallremittotheExecutiveDirectorthefullamountoftheSalesTaxhereinimposedandalsosuchexcess.(b)PlaceofSale.ForthepurposeoftheSalesTax,allretailsalesshallbeconsideredconsummatedattheplaceofbusinessoftheretailer,unlessthetangiblepersonalpropertysoldisdeliveredbytheretailerorhisagenttoadestinationoutsidethelimitsoftheTownortoacommoncarrierfordeliverytoadestinationoutsidethelimitsoftheTown.Thegrossreceiptsfromsuchsales2•shallincludedeliverychargeswhensuchchargesaresubjecttothestatesalesandusetaximposedbyArticle26ofTitle39,C.R.S.,regardlessoftheplacetowhichdeliverismade.IfaretailerhasnopermanentplaceofbusinessintheTown,orhasmorethanoneplaceofbusiness,theplaceatwhichtheretailsalesareconsummatedforthepurposeoftheSalesTaxshallbedeterminedbytheprovisionsofArticle26ofTitle39,C.R.S.,andbyrulesandregulationspromulgatedbytheDepartmentofRevenue.(c)ExceptedfromSalesAmount.TheamountsubjecttotheSalesTaxshallnotincludetheamountofanysalesorusetaximposedbyArticle26ofTitle39,C.R.S.(d)SpecificOwnershipTaxExemption.AllsalesofpersonalpropertyonwhichaspecificownershiptaxhasbeenpaidorispayableshallbeexemptfromtheSalesTaxwhensuchsalesmeetbothofthefollowingconditions:(i)Thepurchaserisanon-residentof,orhashisprincipalplaceofbusinessoutsidethelimitsoftheTown,and(ii)SuchpersonalpropertyisregisteredorrequiredtoberegisteredoutsidethelimitsoftheTownunderthelawsoftheStateofColorado.(e)SalesTaxSalesSubjecttoOtherLocalSalesorUseTaxes.TheapplicabilityoftheSalesTaxshallbesubjecttotheprovisionsofSection29-2-105(2)and(4),C.R.S.(f)Intheeventthesevenpercent(7%)limitationprovidedinSection29-2-108(1),C.R.S.istobeexceededintheTownbyaproposedcountysalestax,suchlimitationshallbeexceededbyonepercent(1%)intheTown.Section3.UseTax.(a)UseTaxImposed.ThereisherebyimposedontheuseandconsumptionwithintheTownofanyconstructionandbuildingmaterialsandsuppliesforresidentialconstructiononly,asprovidedinSection29-2-109(1),C.R.S.,ausetaxequaltothreepercent(3%)ofthegrossreceipts("UseTax").(b)ExceptedfromUseTax.TheUseTaxshallnotapplyto:(i)Thestorage,useorconsumptionofanytangiblepersonalpropertywhichissubjecttoaretailsalestaximposedbytheTown;3 0

# • (ii)
The storage,

use

or consumption

of any tangible personal property purchased

for resale

in the Town either

in its original

form

or

as

an ingredient

of

a manufactured

or compounded product,

in the regular course

of business; (iii)

The storage,

use

or consumption

of tangible personal property brought

into
the Town

by

a nonresident
thereof

for his own storage,

use

or consumption

while temporarily

within

the Town; however,

this does not apply

to the storage,

use or consumption

of tangible personal property brought

into
the state

by

a nonresident

to be used

in the conduct

of

a business

in the state; (iv)
The storage,

use

or consumption

of tangible personal property

by the United States government,

or the state,

or its institutions

or its political subdivisions

in their governmental capacities

only

or by religious

or charitable corporations

in the conduct

of their regular religious

or charitable functions; (v) The storage,

use

or consumption

of tangible personal property

by

a person engaged

in the business

of manufacturing

or compounding

for sale, profit,

or use any article, substance,

or commodity,

which tangible personal property enters

into
the processing

of
or becomes

an ingredient

or component

part

of the product

or service which

is manufactured, compounded,

or furnished

and
the container,

label

or the furnished shipping

case thereof; (vi)
The storage,

use,

or consumption

of tangible personal property

and household effects acquired outside

of the Town
and brought

into

it by

a nonresident acquiring residency; (vii)

The storage,

use

or consumption

of

a motor

or other vehicle purchased

at retail

on which registration

is required; (viii)

The storage,

use,

or consumption

of any construction

and building materials

and motor and other vehicles

on which registration

is required

if

a written contract

for the purchase thereof

was entered

into prior

to the effective date

of the Use Tax; (ix)
The storage,

use,

or consumption

of any construction

and building materials required

or 4•madenecessaryintheperformanceofconstructioncontractbid,let,orenteredatanytimepriortotheeffectivedateofOrdinance;andanyintothis(x)Anyconstructionandbuildingmaterialsusedfornon-residentialconstruction.(c)UseTaxSalesSubjecttoOtherLocalSalesorUseTaxes.WithrespecttotheUseTaximposedupontheuseorconsumptionoftangiblepersonalpropertyalreadysubjectedtoalegallyimposedsalesorusetaxofanotherstatutoryorhomeruletown,city,orcityandcountyequaltoorinexcessoftheUseTax,acreditshallbegrantedagainsttheUseTaxwithrespecttoaperson'sstorage,useorconsumptionintheTownoftangiblepersonalpropertypurchasedbyhiminapreviousstatutoryorhomeruletown,cityorcityandcounty,whichcreditshallbeequaltothesalesorusetaxpreviouslypaidbyhim,butshallnotexceedtheamountoftheUseTaximposed.(d)ThreeYearLimitonUseTax.TheUseTaxshallnotbeimposedasspecifiedhereinmorethanthreeyearsafterthemostrecentsaleofthepropertyif,withinthethreeyearsfollowingsuchsale,thepropertyhasbeensignificantlyusedwithinthestatefortheprincipalpurposeforwhichitwaspurchased.Section4.SalesTaxCollection.Thecollection,administration,andenforcementoftheSalesTaxshallbeperformedbytheExecutiveDirectoroftheDepartmentofRevenueoftheStateofColorado("ExecutiveDirector")inthesamemannerasthecollection,administration,andenforcementoftheColoradoStateSalesTax.UnlessotherwiseprovidedbyArticle2ofTitle29,C.R.S.,theprovisionsofArticle26ofTitle39,C.R.S.,shallgovernthecollection,administration,andenforcementoftheSalesTax.Section5.UseTaxCollection.TheUseTaxshallbecollectedpriortoissuanceofacertificateofoccupancy,temporarycertificateofoccupancyorfinalinspectionforallconstructionprojectssubjecttothesame.Forallconstructionandbuildingmaterialssubjecttotheusetaxwhicharenotusedorconsumedinaprojectsubjecttosuchcertificatesorinspection,theUseTaxshallbepaidwithinseven(7)daysofsuchuseorconsumption.Thepersonusingorconsumingtheconstructionorbuildingmaterialsshall,atthetimeofpaymentoftheUseTax,presenttotheTownreceiptsorinvoicesshowingtheamountpaidforthematerials.Thisusetaxcollectionproceduremaybechangedbydulyadoptedordinance,withouttheneedforvoterapproval.5..Section6.Vendor'sFees.ThevendorshallbeentitledascollectionagentfortheTowntowithholdanamountequaltothreeandone-thirdpercent(31/3%)ofthetotalamounttoberemittedbythevendortotheExecutiveDirectoreachmonthtocoverthevendor'sexpenseinthecollectionandremittanceoftheSalesTax.IfanyvendorisdelinquentinremittingtheSalesTax,otherthaninunusualcircumstancesshowntothesatisfactionoftheExecutiveDirector,thevendorshallnotbeallowedtoretainanyamountstocoverhisexpenseincollectingandremittingsaidSalesTax,andanamountequivalenttothefullamountoftheSalesTaximposedbythisOrdinanceshallberemittedtotheExecutiveDirectorbyanysuchdelinquentvendor.Section7.UseofRevenues.TherevenuesderivedfromtheSalesTaxandUseTaxshallberestrictedasfollows:SALESTAX:TWENTYPERCENT(20%)TOGENERALADMINISTRATION,ANDEIGHTYPERCENT(80%)TOLAWENFORCEMENT,TOWNHALLANDRECREATION.USETAX:TWENTYENGINEERING,ANDIMPROVEMENTS.PERCENTEIGHTY(20%)TOGENERALADMINISTRATIONANDPERCENT(80%)TOROADSANDROADSection8.Duration.TheSalesandUseTaxprovidedhereinshallcommenceJanuary1,1996,andcontinueuntilrepealed.Section9.Election.BeforethisOrdinanceshallbecomeeffective,itshallbesubmittedtoandreceivetheapprovalofamajorityoftheregisteredelectorsoftheTownvotingthereonatthespecialelectiontobeheldonTuesday,November7,1995.Thespecialelectionshallbeconductedasfollows:(a)ConductofElection.TheelectionshallbeheldandconductedinaccordancewithSection29-2-102,C.R.S.,Article10,Title31,C.R.S.,andArticleX,Section20oftheColoradoConstitution.TheCouncilherebyapprovesandauthorizestheTownClerktoexecuteandenterintosuchagreementsoramendmentstoagreements,onbehalfoftheTown,withEagleCounty,Colorado,regardingthepreparationandmailingoftheNoticerequiredbyArticleX,Section20oftheColoradoConstitution.TheCouncilherebydesignatestheTownClerkastheElectionOfficialfortheconductoftheelectiononbehalfoftheTown,withtheauthorityanddirectiontoproceedwithanyactionnecessaryorappropriatetoeffectuatetheprov1s1onsofthisOrdinanceandallconstitutionalandstatutoryprovisionsgoverningtheconductofthiselection.(b)BallotTitles.TheballottitlesfortheSalesTaxandUseTaxquestionsshallbeinsubstantiallythefollowingform:6..1.SHALLTHETOWNOFGYPSUMTAXESBEINCREASEDBY$90,970ANNUALLY,COMMENCINGIN1996,ANDBYWHATEVERADDITIONALAMOUNTSARERAISEDANNUALLYFROMANINCREASEOFONEPERCENT(1%)TOTHEEXISTINGTOWNSALESTAX,RESULTINGINATOTALTOWNSALESTAXOFTHREEPERCENT(3%);ANDSHALLTHE3%SALESTAXBEIMPOSEDONSALESINCLUDINGFOOD;ANDSHALLSUCHSALESTAXCOMMENCEJANUARY1,1996ANDCONTINUEINDEFINITELYINCONFORMANCEWITHORDINANCENO.1995-10;TOBESPENT,ASAVOTER-APPROVEDREVENUECHANGEANDANEXCEPTIONTOTHELIMITSWHICHWOULDOTHERWISEAPPLY,WITHOUTLIMITINGORAFFECTINGTHECOLLECTIONORSPENDINGOFOTHERREVENUES,FORTHEFOLLOWINGPURPOSES:TWENTYPERCENT( 20%)TOGENERALADMINISTRATION,ANDEIGHTYPERCENT(80%)TOLAWENFORCEMENT,TOWNHALLANDRECREATION?2 .SHALLTHETOWNOFGYPSUMTAXESBEINCREASEDBY$180,000ANNUALLY,COMMENCINGIN1996,ANDBYWHATEVERADDITIONALAMOUNTSARERAISEDANNUALLYFROMTHEIMPOSITIONOFATHREEPERCENT(3%)USETAXONTHEUSEORCONSUMPTIONOFANYRESIDENTIALCONSTRUCTIONANDBUILDINGMATERIALS;ANDSHALLSUCHUSETAXCOMMENCEJANUARY1,1996ANDCONTINUEINDEFINITELYINCONFORMANCEWITHORDINANCENO.1995-10;TOBESPENT,ASAVOTER-APPROVEDREVENUECHANGEANDANEXCEPTIONTOTHELIMITSWHICHWOULDOTHERWISEAPPLY,WITHOUTLIMITINGORAFFECTINGTHECOLLECTIONORSPENDINGOFOTHERREVENUES,FORTHEFOLLOWINGPURPOSES:TWENTYPERCENT(20%)TOGENERALADMINISTRATIONANDENGINEERING,ANDEIGHTYPERCENT(80%)TOROADSANDROADIMPROVEMENTS?Section10.Repeal.Sections3.08.020,3.08.080,3.08.090,3.08.100,3.08.110and3.08.120oftheGypsumMunicipalCodeareherebyrepealedintotal.Section11.Codification.TheprovisionsofthisOrdinanceshallbecodifiedintheGypsumMunicipalCodeasfollows:(a)Section1ofthisOrdinanceshallbecodifiedasSection3.08.020oftheGypsumMunicipalCode.(b)Section2(a)ofthisOrdinanceshallbecodifiedasSection3.08.080oftheGypsumMunicipalCode.(c)Section2(b)ofthisOrdinanceshallbecodifiedasSection3.08.090oftheGypsumMunicipalCode.(d)Section2(c)ofthisOrdinanceshallbecodifiedasSection3.08.100oftheGypsumMunicipalCode.(e)Section2(d)ofthisOrdinanceshallbecodifiedasSection3.08.110oftheGypsumMunicipalCode.7

# ...

(f) 

# (g) (h) 

# (i) ( j) (k)



# • Section

2 (e)

of this Ordinance

shall

be codified

as Sectiqn 3.08.120



# of the Gypsum Municipal

Code. Section

6 of this Ordinance

shall

be codified

as Section 3.08.130



# of the Gypsum Municipal

Code. Section

4 

# of this Ordinance

shall

be codified

as Section 3.08.140



# of the Gypsum Municipal

Code. Section

3 

# (a)

of this Ordinance

shall

be codified

as Section 3.08.150



# of the Gypsum Municipal

Code. Section

3 

# (b)

of this Ordinance

shall

be codified

as Section 3.08.160



# of the Gypsum Municipal

Code. Section

3 

# (c)

of this Ordinance

shall

be codified

as Section 3.08.170



# of the Gypsum Municipal

Code. (1) Section

3 (d)

of this Ordinance

shall

be codified

as Section 3.08.180



# of the Gypsum Municipal

Code. (m) Section

5 of this Ordinance

shall

be codified

as Section 3.08.190



# of the Gypsum Municipal

Code. (n) Section

7 of this Ordinance

shall

be codified

as Section 3.08.200



# of the Gypsum Municipal

Code. Section

12. 

# Code Amendment.

The title

of Chapter

3.08



# of the Gypsum Municipal

Code

is amended

to read: Sales

and Use Tax. Section

13. 

# Severability.

If any portion

of this Ordinance is found

to be void

or ineffective,

it shall

be deemed severed

from this Ordinance

and the remaining provisions

shall remain valid

and in full force

and effect. Section

14. 

# Amendment.

Any time prior

to the deadline

for finalizing election questions

and ballot titles

as provided

by the applicable election

laws,

the Council

may amend this Ordinance

by the proper adoption

of an ordinance setting forth

the amendment. Amendments

may include,

but not

be limited

to, the amount, duration,

and use

of the Sales

and Use Tax.

The effective

date

of this ordinance setting forth

the Sales

and Use Tax and calling

for the special election

on November

7, 1995 

# shall

not

be altered

by any such amendment. Section

15. 

# Ordinance

shall

be p.m

. at the Town Colorado.

Public Hearing. held

on the Council Chambers,

A public hearing

on this day

of August,

1995



# at 7:00 

# Gypsum
Town Hall, Gypsum, Section

16. 

# Effective

Date.

This Ordinance

shall become effective

as

a permanent ordinance

and apply

to sales beginning 8. ·. January

1, 1996,

five days after publication following

final passage,

and upon approval

by the eligible electors

at the November

7, 1995 special election. Section

15. Authorization.

The officers

of the Town
are authorized

and directed

to take

all action necessary

and appropriate

to effectuate

the provisions

of this Ordinance. INTRODUCED,

READ,

AND ORDERED PUBLISHED

BY THE TOWN COUNCIL

OF THE TOWN

OF GYPSUM, COLORADO,

UPON

A MOTION
DULY MADE, SECONDED

AND PASSED

AT ITS REGULAR MEETING

HELD

AT THE TOWN

OF GYPSUM,

ON THE 8#1

DAY

OF AUGUST,
1995,

BY

A VOTE

OF

4>

IN FAVOR

AND ¢ AGAINST.

**On~ ~~nt.**  TOWN

OF GYPSUM By **vt.L,;1J)~ ~~**  Michael Suriano,
Mayor ATTEST: FINALLY ADOPTED, PASSED

AND APPROVED

ON AUGUST

2Z

, 1995. TOWN

OF GYPSUM By **~J; S.u.d.&~**  Michael Suriano,
Mayor ATTEST:REVENUEANDFINANCEChapters:FiscalYearSalesandUseTaxRealEstateTransferTaxReimbursementforCertainTownServicesChapter3.04FISCALYEARSections:3.04.010Established.3.04.010Established.ThefirstdayofJanuaryofeachyearisfixedandestablishedasthebeginningofthefiscalyearforthetown.(Ord.41S1,1933)Sections:3.08.0103.08.0203.08.0303.08.0403.08.0503.08.0603.08.0703.08.0803.08.0903.08.1003.08.1103.08.1203.08.1303.08.1403.08.1503.08.1603.08.1703.08.1803.08.1903.08.200Chapter3.08SALESTAXPurpose.Definitions.License--Required.License--Application.License--Renewal.License--Contents,postingandtransferability.License-Exemption.SalesTaxImposed.PlaceofSale.ExceptedfromSalesAmount.SpecificOwnershipTaxExemption.SalesTaxSalesSubjecttoOtherLocalSalesorUseTaxes.Vendor'sFees.SalesTaxCollection.UseTaxImposed.ExceptedfromUseTax.UseTaxSalesSubjecttoOtherLocalSalesorUseTaxes.ThreeYearLimitonUseTax.UseTaxCollection.UseofRevenues.6•3.08.010--3.08.0703.08.010Purpose.Thepurposeofthischapteristoimposeasalestaxontheprivilegeofsellingtangiblepersonalpropertyatretailuponeveryretailerinthetown.(Ord.1series1976Sl)3.08.020Definitions.ForthepurposesofthisOrdinanceandChapter3.08oftheGypsumMunicipalCode,thewordshereincontainedshallhavethemeaningssetforthhereinandinSections39-26-102and39-26-201,C.R.S.,asitcurrentlyexistsormayhereafterbeamended.Thedefinitionsinsuchstatutesareincorporatedhereinbythisspecificreference.(Ord.10series1995Sl)3.08.030License--Required.A.Itisunlawfulforanypersontoengageinthebusinessofsellingtangiblepersonalpropertyatretailwithoutfirsthavingobtainedalicensetherefor.Suchlicenseshallbegrantedandissuedbythetownclerkandshallbeinforceandeffectuntilthethirty-firstdayofDecemberoftheyearinwhichitisissued,unlesssoonerrevoked.B.Incasebusinessistransactedatoneormoreseparatepremisesbyoneperson,aseparatelicenseforeachplaceofbusinessshallberequired.C.Anypersonengagedinthebusinessofsellingtangiblepersonalpropertyatretailinthetown,without·havingsecuredalicensetherefor,exceptasspecificallyprovidedinthischapter,shallbeguiltyofaviolationofthischapter.(Ord.1series1976S3(a,d,e))3.08.040License--Application.Suchlicenseshallbegrantedandrenewedonlyuponapplicationstatingthenameandaddressofthepersondesiringsuchalicense,thenameofsuchbusinessandthelocationandsuchotherfactsasthetownclerkmayrequire.(Ord.1series1976S3{b))3.08.050License--Renewal.Itshallbethedutyofeachlicensee,onorbeforeJanuary1stofeachyearduringwhichthischapterremainsineffect,toobtainarenewalthereofifthelicenseeremainsintheretailbusinessorliabletoaccountforthetaxprovidedinthischapter,butnothingcontainedinthischaptershallbeconstruedtoempowerthetownclerktorefusesuchrenewalexceptrevocationforcauseoflicensee'spriorlicense.(Ord.1series1976S3(c))3.08.060License--Contents,postingandtransferability.Eachlicenseshallbenumberedandshallshowthename,residence,placeandcharacterofbusinessofthelicenseeandshallbepostedinaconspicuousplaceintheplaceofbusinessforwhichitisissued.Nolicenseshallbetransferable.(Ord.1series1976S3(f))3.08.070License--Exemption.Nolicenseshallberequiredforanypersonengagedexclusivelyinthebusinessofsellingcommoditieswhichareexemptfromtaxationunderthischapter.(Ord.1series1976S3(g))7•3.08.080--3.08.1103.08.080SalesTaxImposed.Thereisherebyimposedonthesaleoftangiblepersonalpropertyatretail,thefurnishingofservices,andsaleoffooditems,machineryandmachinetools,asprovidedinSection29-2-105(1)(d),C.R.S.,asalestaxequaltothreepercent(3%)ofthegrossreceipts("SalesTax").ThetangiblepersonalpropertyandservicestaxableunderthisOrdinanceshallbethesameasthetangiblepersonalproperty,services,andfoodtaxablepursuanttoSection39-26-104,C.R.S.,andsubjecttothesameexemptionsasthosespecifiedinSection39-26-114,C.R.S.,PROVIDEDTHATtheexemptionforsalesofelectricity,coal,wood,gas,fueloil,orcokesoldtooccupantsofresidencespursuanttoSection39-26-114(1)(a)(XXI),C.R.S.,shallapplytotheSalesTaxandthesaleofsuchitemsshallnotbetaxable,andPROVIDEDFURTHERTHATtheexemptionforsalesofmachineryormachinetoolspursuanttoSection39-26-114(11),C.R.S.,andtheexemptionforsalesoffoodspecifiedinSection39-26-114{1)(a)(XX),C.R.S.,shallnotapplytotheSalesTax,andthesaleofsuchitemsisexpresslymadetaxableunderthisOrdinance.TheimpositionoftheSalesTaxonindividualsalesshallbeinaccordancewithschedulessetforthintherulesandregulationspromulgatedbytheDepartmentofRevenue.Ifanyvendor,duringanyreportingperiod,shallcollectastheSalesTaxanamountinexcessoftheamountoftheSalesTaximposedbythisOrdinance,heshallremittotheExecutiveDirectorthefullamountoftheSalesTaxhereinimposedandalsosuchexcess.(Ord.10series1995S2{a))3.08.090PlaceofSale.ForthepurposeoftheSalesTax,allretailsalesshallbeconsideredconsummatedattheplaceofbusinessoftheretailer,unlessthetangiblepersonalpropertysoldisdeliveredbytheretailerorhisagenttoadestinationoutsidethelimitsoftheTownortoacommoncarrierfordeliverytoadestinationoutsidethelimitsoftheTown.ThegrossreceiptsfromsuchsalesshallincludedeliverychargeswhensuchchargesaresubjecttothestatesalesandusetaximposedbyArticle26ofTitle39,C.R.S.,regardlessoftheplacetowhichdeliverismade.IfaretailerhasnopermanentplaceofbusinessintheTown,orhasmorethanoneplaceofbusiness,theplaceatwhichtheretailsalesareconsummatedforthepurposeoftheSalesTaxshallbedeterminedbytheprovisionsofArticle26ofTitle39,C.R.S.,andbyrulesandregulationspromulgatedbytheDepartmentofRevenue.(Ord.10series1995S2(b))3.08.100ExceptedfromSalesAmount.TheamountsubjecttotheSalesTaxshallnotincludetheamountofanysalesorusetaximposedbyArticle26ofTitle39,C.R.S.(Ord.10series1995S2(c))3.08.110SpecificOwnershipTaxExemption.AllsalesofpersonalpropertyonwhichaspecificownershiptaxhasbeenpaidorispayableshallbeexemptfromtheSalesTaxwhensuchsalesmeetbothofthefollowingconditions:(i)Thepurchaserisanon-residentof,orhashisprincipalplaceofbusinessoutsidethelimitsoftheTown,and83.08.110--3.08.160 (ii) Such personal property

is registered

or required

to
be registered outside

the limits

of the Town under

the laws

of the State

of Colorado.

(Ord.

10 series
1995

S2 (d)) 3.08.120
Sales
Tax Sales Subiect

to Other Local Sales

or Use Taxes. The applicability

of the Sales
Tax shall

be subject

to the provisions

of Section 29-2-105

{2) and (4), C.R.S.

(Ord.

10 series
1995

S2 (e) 3.08.130 Vendor's
Fees.

The vendor shall

be entitled

as collection agent

for the Town

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. (Ord.

10 series
1995

S6) 3.08.140

Sales
Tax Collection.

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 ("Executive Director")

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. (Ord.

10 series
1995 S4) 3.08.150

Use Tax Imposed.

There

is hereby imposed

on the use and consumption

within

the Town

of any construction

and building materials and supplies

for residential construction

only,

as provided

in Section 29-2-109

(1), C.R.S.,

a use tax equal

to three percent

(3%)

of the gross receipts

("Use Tax")

. (Ord.

10 series
1995

S3 (a)) 3.08.160 Excepted

from Use Tax. The Use Tax shall

not apply

to: (i)
The storage,

use

or consumption

of any tangible personal property
which

is subject

to

a retail sales

tax imposed

by the Town; ( ii)
The storage,

use

or consumption

of any tangible personal property purchased

for resale

in the Town either

in its original

form

or as an ingredient

of

a manufactured

or compounded product,

in the regular course

of business; (iii)

The storage,

use

or consumption

of tangible personal property brought

into
the Town

by

a nonresident
thereof

for his own storage,

use

or consumption

while temporarily

within

the Town; however, this does
not apply

to the storage,

use

or consumption

of tangible personal property brought

into the state

by

a nonresident

to be used

in the conduct

of

a business

in the state;

93.08.160--3.08.190 (iv)
The storage,

use

or consumption

of tangible personal property by the United States government,

or the state,

or its institutions

or its political subdivisions

in their governmental capacities

only

or by religious

or charitable corporations

in the conduct

of their regular religious

or charitable functions; (v) The storage,

use

or consumption

of tangible personal property by

a person engaged

in the business

of manufacturing

or compounding

for sale, profit,

or use any article, substance,

or commodity,

which tangible personal property enters
into
the processing

of or becomes

an ingredient

or component

part

of the product

or service
which

is manufactured, compounded,

or furnished

and the container,

label

or the furnished shipping

case thereof; (vi)

The storage,

use,

or consumption

of tangible personal property

and household effects acquired outside

of the Town and brought into

it by

a nonresident acquiring residency; (vii)

The storage,

use

or consumption

of

a motor

or other vehicle purchased

at retail

on which registration

is required; (viii)

The storage,

use,

or consumption

of any construction

and building materials

and motor

and other vehicles

on which registration

is required

if

a written contract

for the purchase thereof

was entered

into prior

to the effective

date

of the Use Tax; (ix)

The storage,

use,

or consumption

of any construction

and building material required

or made necessary

in the performance

of any construction contract

bid, let,

or entered

into

at any time prior

to the effective

date

of this Ordinance;

and (x)

Any construction

and building materials

used

for non

residential construction.

(Ord.

10 series
1995

S3 (b)) 3.08.170

Use Tax Sales Subject

to Other Local Sales

or Use Taxes. With respect

to the Use Tax imposed

upon
the use

or consumption

of tangible personal property already subjected

to

a legally imposed sales or use tax

of another statutory

or home rule town, city,

or city
and county equal

to or in excess

of the Use Tax,

a credit shall

be granted against

the Use Tax with respect

to

a person's storage,

use

or consumption

in the Town

of tangible personal property purchased

by him in

a previous statutory

or home rule town, city

or city
and county, which credit shall

be equal

to the sales

or use tax previously

paid

by him, but shall

not exceed

the amount

of the Use Tax imposed. (Ord.

10 series
1995

83 (c)) 3.08,180
Three Year Limit

on Use Tax.

The Use Tax shall

not

be imposed

as specified herein
more than three years after

the most recent sale

of the property

if, within

the three years following

such sale,

the property

has been significantly

used within

the state

for the principal purpose

for which

it was purchased.

(Ord.

10 series
1995

S3 (d)) 3.08.190

Use Tax Collection.

The Use Tax shall

be collected
prior to issuance

of

a certificate

of occupancy, temporary certificate

of occupancy

or final inspection

for all construction projects subject

to 9-13.08.190

- -3.12.020 the same.

For all construction

and building materials subject

to the use tax which

are not used

or consumed

in

a project subject

to such certificates

or inspection,

the Use Tax shall

be paid within seven

(7) days

of such use

or consumption.

The person using

or consuming

the construction

or building materials
shall,

at the time

of payment

of the Use Tax, present

to the Town receipts

or invoices showing

the amount paid
for the materials.

This
use tax collection procedure

may

be changed

by duly adopted ordinance, without

the need
for voter approval. (Ord.

10 series
1995
SS) 3.08.200

Use

of Revenues.

The revenues derived

from the Sales
Tax and Use Tax shall

be restricted

as follows: SALES
TAX: TWENTY PERCENT

( 2 0%)

TO GENERAL ADMIN

I STRATI

ON, AND EIGHTY PERCENT

(80%)

TO LAW ENFORCEMENT,

TOWN HALL AND RECREATION. USE TAX: TWENTY PERCENT

(20%)

TO GENERAL ADMINISTRATION

AND ENGINEERING,

AND EIGHTY PERCENT

(80%)

TO ROADS

AND ROAD IMPROVEMENTS. (Ord.

10 series
1995
87) Sections: 3.12.010 3.12.020 3.12.030 3.12.040 3.12.050 3.12.060 3.12.070 3.12.080 3.12.090 3.12.100 3.12.110

CHAPTER

3.12 REAL ESTATE TRANSFER

TAX Short title. Applicability. Definitions. Tax--Imposed. Tax--Amount. Tax--Liability. Tax--Payment. Tax--Assessment

and lien

on property. Exemptions--Designated. **Ex~ption--Certificate.** Allocation

of funds. 3.12.010
Short title.

The ordinance codified

in this chapter shall be known

and may

be cited

as the

11 Gypsum
real estate transfer

tax.

11 (Ord.

7 series
1982
S1) 3.12.020 Applicability.

The property
which

is subject

to this tax consists

of all real property
lying within

the town limits

as this time, or which

is the subject

of annexation

into
the town

in the future. (Ord.

7 series
1982
S4)

9

- 2ATTORNEYSATLAWPAULR.COCKRELJAMESP.COLLINSROBERTG.COLt;3YOUNIONElOULEVARD,SUITE400DENVE.H.COLORADO80228-1550PAULC.RUFIF.,NMs.SandraOlsenDeputyTownClerkTownofGypsumP.O.Box130Gypsum,Colorado81637November30,1995Re:OrdinanceNo.1995-10DearSandra:PursuanttoyourOrdinanceNo.1995-10,specialelection.request,enclosedisregardingtheTown'sanotherNovemberFeelfreetocontactmeifyouneedanythingelse.EnclosureSincerely,MickiL.WadhamsParalegalP.C.TELEPHONE13031986-1551WATS(8001354-5Y41IFFAX13031986-1755copyof711995**~**

.. LINS ANn **CocKI~.liJ•P.c.** PAUL

R

. COCI\RF.

l JAMES

P

, COLLIN

S ROElERT

G. COL

E PAUL

C

. RUFIEN JAN

3 1S9n TOWN

Or

..

.•

. .
ATTORNEYS

AT LAW 390 UNION BOULEVARD

. SUITE
400 DENVER

. COLORADO

60226

- 1556 MEMORANDUM January

29, 1996

TELEPHONE 1303) 9!16-1551 WATS 16001 354-5941 TELEFAX ( 3031 9116

- 1755 VIA FACSIMILE

No. 970-524-7522 AND MAIL TO:
Jeff Shroll, Town Manager Sharon Keigley, Town Clerk Town

of Gypsum

). FROM: Robert

G. Cole and Paul

C. **Rufie~~'->1-**

**~.c:::.,.;e:;** RE: Sales Tax
on Natural

Gas Sales

for Residential

Use SUMMARY Since 1976,

the year

of the original imposition

of the Town's
sales

tax

, Rocky Mountain Natural

Gas has collected

and remitted

sales

tax
on sales

of natural

gas

to residents

of the Town.

The Town's

new Ordinance implementing

the increased

sales
tax expressly exempts

the sale
of natural

gas for residential

use. This difference between

the 1976 and 1995 authorizations

has raised

the following questions: 1. Why

is the sale

of natural

gas exempt

now when

it was not

in the past? 2.
Can
the Town remove

the natural

gas exemption

from

its current

tax? 3. Must

the Town refund sales

tax collected
under

the original authorization? The following constitutes

our discussion

of each

of the questions: DISCUSSION 1. Why

is the sale

of natural

gas exempt

now when

it was not

in the past? Both

the 1976
and 1995 sales

tax authorizations

were made with

a full incorporation

of the exemptions

found

in Section 39-26-114,

C

. R.S.

In 1979,

the statutory exemptions

were amended

to include

the exemption

for
all sales

of electricity, coal, wood,
gas, fuel
oil or coke sold for residential

use. The 1995 Ordinance expressly incorporated

that exemption, making

the newly authorized

3% sales
tax inapplicable

to the sale

of natural

gas for residential

use.CoLLINS

AND CoCKRmL,

P.c. Jeff Shroll, Town Manager Sharon Keigley, Town Clerk Town

of Gypsum Memorandum January

29, 1996 Page

2 2.
Can the Town remove

the natural

gas exemption

from

its current

tax? As

a home rule municipality,

the Town could remove

the natural

gas exemption. In its 1995 election,

the Town removed

the exemption

for the sale

of food items.

The natural

gas exe'mption

could

be similarly removed. Because

the 1995 Ordinance

was approved

by the voters

and included

the exemption, removing

the exemption

would technically

be an increased

tax.
\Ve believe, therefore,

that

in order

to remove

the natural

gas exemption

at this juncture would require

an election. 3. Must

the Town refund sales
tax collected
under

the original authorization? The 1976 authorization

was proper under

the then existing statutes

and the Town's home
rule powers.

We believe

that the tax collected

on the sale

of natural

gas for residences

need
not

be refunded. Because

of the express exemption

in the 1995 authorization,

sales
tax on residential natural

gas for January

1996 should

not have been **collect~d.** Pursuant

to Section 39-26-114(2)(a),

C.R.S.

a refund need
not
be made

for the January

1996

tax unless

an application

for

a refund

is made within

60 days.
The Town may wish

to consider voluntarily refunding

the erroneously collected

tax through the assistance

of Rocky Mountain Natural
Gas. The Town should notify Rocky Mountain Natural

Gas that future billings should

not include

a sales
tax for sales

of natural

gas for residential

use. If you have any further questions

or concerns, please advise. PCR:tkTOW.->F GYPSUM **3~irst** Street P.O. Box 130 Gypsum,

CO 81637 970-524-7514

or 970-524

- 7515 Fax 970-524-7522 February

1, 1996 KN Energy A Division

of Rocky Mountain Natural

Gas P.O. Box 3000 Scottsbluff, Nebraska 69363-30 RE: SALES

TAX COLLECTION

FOR THE TOWN

OF GYPSUM Dear Accounting, The Town

of Gypsum recently enacted

an Ordinance implementing

a 1% increase

in Sales
Tax for the Town

of Gypsum. The new ordinance effective January

1, 1996 expressly exempts

the sale

of natural

gas for residential

use from
the tax increase. The only way the tax can
be reinstated

is by another election

and passed

by the voters. We, therefore, request

that future billings

not include Gypsum's

3% sales

tax for sale

of natural

gas from

KN Energy

for residential

use.

I am enclosing

a copy

of the Town Code that expresses

the new change. Should

you have
any questions,
please do not hesitate

to contact

the Town Clerk, Sharon Keigley.

Thank you for your assistance. Very Truly Yours, TOWN

OF GYPSUM **17(4~** Jeff Shroll,

Town Manager cc; Robert

G. Cole, esq. (via telefax) Gypsum
Town Council w/enc.----------

TOW.F GYPSUM 3or'First Street P.O. Box 130 Gypsum,

CO 81637 970-524-7514

or 970-524-7515 Fax 970-524-7522 February

1, 1996 Holy Cross Electric Association P.O. Drawer
2150 Glenwood Springs, Colorado 81602-2150 RE: SALES

TAX COLLECTION

FOR THE TOWN

OF GYPSUM Dear Accounting, The Town

of Gypsum recently enacted

an Ordinance implementing

a 1% increase

in Sales

Tax for the Town

of Gypsum. The new ordinance effective January

1, 1996 expressly exempts

the sale

of electricity

for residential

use from
the tax increase. The only way the tax

can

be reinstated

is by another election

and passed

by the voters. We, therefore, request

that future billings

not include Gypsum's

3% sales

tax for sale

of electricity

from Holy Cross

for residential

use.

I am enclosing

a copy

of the Town Code that expresses

the new change. Should

you have any questions,
please do not hesitate

to contact

the Town Clerk, Sharon Keigley.

Thank you for your assistance. Very Truly Yours, TOWN

OF GYPSUM /7(_./4«_ Jeff Shroll,

Town Manager cc: Robert

G. Cole, esq. (via telefax) Gypsum
Town Council w/enc.

# •

3.08.080--3.08.110 3.08.080
Sales
Tax Imoosed.

There

is hereby imposed

on the sale

of tangible personal property

at retail,

the furnishing

of services,

and sale

of food items, machinery

and machine tools,

as provided

in Section 29-2-105

(1) (d), C.R.S.,

a sales

tax equal

to three percent

(3%)

of the gross receipts ("Sales

Tax

11

)

• 

# The tangible personal property

and services taxable under this Ordinance

shall

be the same

as the tangible personal property, services,

and food taxable pursuant

to Section

39

- 26- 104, C.R.S.,

and subject

to the same exemptions

as those specified

in Section 39-26-114, C.R.S., PROVIDED

THAT
the exemption

for sales

of electricity,

coal, wood,
gas, fuel oil,

or coke sold

to occupants

of residences pursuant

to Section 39-26-114

(1)

{a) (XXI), C.R.S., shall apply

to the Sales

Tax and the sale

of such items shall

not

be taxable, and PROVIDED FURTHER

THAT

the exemption

for sales

of machinery

or machine
tools pursuant

to Section 39-26-114

(11), C.R.S.,

and the exemption

for sales

of food specified

in Section 39-26-114

(l)


# (a) (XX), C.R.S.,
shall

not apply

to the Sales Tax, and the sale

of such items

is expressly

made taxable under this Ordinance.

The imposition

of the Sales

Tax

on individual

sales shall

be in accordance

with schedules

set forth

in the rules

and regulations promulgated

by the Department

of Revenue.

If any vendor, during

any reporting period,
shall collect

as the Sales
Tax

an amount

in excess

of the amount

of the Sales

Tax imposed by this Ordinance,

he shall remit

to the Executive Director

the full amount

of the Sales

Tax herein imposed

and also such excess.

(Ord.

10 series

1995

S2 (a)

) 3.08.090

Place

of Sale.

For the purpose

of the Sales
Tax,
all retail sales shall

be considered consummated

at the place

of business

of the retailer, unless

the tangible personal property

sold

is delivered

by the retailer

or his agent

to

a destination
outside

the limits

of the Town

or to

a common carrier

for delivery

to

a destination
outside

the limits

of the Town.

The gross receipts

from such sales shall include delivery charges

when such charges

are subject

to the state sales

and use tax imposed

by 

# Article

26 of Title

39, C.R.S

.

, regardless

of the place

to which deliver

is made.

If

a retailer

has

no permanent

place

of business

in the Town,

or has more than one place

of business,

the place at which

the retail sales

are consummated

for the purpose

of the Sales Tax shall

be determined

by the provisions

of Article

26 of Title

39, C.R.S.,

and
by rules

and regulations promulgated

by the Department

of Revenue.

(Ord.

10 series
1995

S2 (b)) 3.08.100 Excepted

from Sales Amount.

The amount subject

to the Sales

Tax shall

not include

the amount

of any sales

or use tax imposed by Article

26 of Title

39, C.R.S.

(Ord.

10 series
1995

S2 (c)) 3.08.110 Specific Ownership

Tax Exemption.

All sales

of personal property

on which

a specific ownership

tax has been paid

or
is payable shall

be exempt
from
the Sales

Tax when such sales meet both

of the following conditions: (i) The purchaser

is

a non-resident

of,
or has his principal
place of business outside

the limits

of the Town,

and 8