TOWN OF GYPSUM, COLORADO 

ORDINANCE NO. {)f) 

SERIES 2013 

AN ORDINANCE REPEALING AND READOPTING 

SECTION 3.08.140 OF THE GYPSUM MUNICIPAL CODE 

REGARDING COLLECTION OF UNPAID SALES TAX 

WHEREAS, the Town of Gypsum, Colorado (the "Town") is a home rule 

municipality duly organized and existing under Article XX of the Colorado Constitution 

and the Town's Home Rule Charter effective October 21, 1982; and 

WHEREAS, Chapter 3.08 ofthe Gypsum Municipal Code imposes a sales tax on 

the sale of certain goods and services within the Town; and 

WHEREAS, the Town Council desires for the Gypsum Municipal Code to provide 

certain enforcement mechanisms for the collection of unpaid sales tax, as further 

described herein. 

NOW, THEREFORE, be it ordained by the Town Council of the Town of 

Gypsum, Colorado that: 

I. Repeal and Readoption of Section 3.08.140 of the Gypsum Municipal 

Code: Section 3.08.140 (Sales Tax Collection) of the Gypsum Municipal Code is hereby 

repealed and readopted in its entirety as provided in Exhibit A, attached hereto and 

incorporated herein by this reference. 

2. Public Inspection. Copies of this Ordinance and the Gypsum Municipal 

Code are available for public inspection at the office of the Gypsum Town Clerk. 

3. Public Hearing. A public hearing on this Ordinance shall be held on the 

day of , 2013, at 7:00p.m. at the Town of Gypsum Town Hall, 50 Lundgren 

Boulevard, Gypsum, Colorado. 

4. Effective Date. This Ordinance shall become effective as a permanent 

Ordinance five (5) days after publication, following final adoption after a public hearing 

held on the day of , 2013, at 7:00p.m., at the Gypsum Town Hall, 50 

Lundgren Blvd., Gypsum, Colorado. 

5. 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. 

{00313786.DOCX /2 I 
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~ DAY OF'-/}141 , 2013, BY A VOTE OF 

!:J-_ IN FAVOR AND _12_ AGAINST. 

::~ Stephen M. Carver, Mayor 

Attest: 

{00313786.00CX 121 2 
FINALLY ADOPTED, PASSED AND APPROVED ON 3 jp._y , 2013. 

Attest: 

~Jft!le~~ 

(003 IJ786.DOCX /2} 3 
EXHIBIT A 

SECTION 3.08.140 OF THE GYPSUM MUNICIPAL CODE 

3.08.140 Sales Tax Collection and Enforcement. 

Effective July 1, 2008, the collection, administration, and enforcement of the Sales Tax 

shall be performed by the Finance Director for the Town. Unless otherwise provided by 

this Gypsum Municipal Code or 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. The Finance Director may issue a distraint warrant in accordance with 

Section 39-21-114, C.R.S., except that such warrant may be directed to any duly 

authorized revenue collector, any agent of the Town, or the sheriff of any county in this 

State. The Finance Director may, in his or her discretion, make a jeopardy assessment 

and pursue collection of the Sales Tax in accordance with Section 39-21-111, C.R.S. The 

Finance Director may prescribe forms and reasonable rules and regulations in conformity 

with this Chapter 3.08 for the making of returns, for the ascertainment, assessment and 

collection of the taxes imposed hereunder, and for the proper administration and 

enforcement hereof, a copy of which forms, rules and regulations shall be made available 

to the public. 

(00313786.DOCX/2}