TOWN OF GYPSUM, COLORADO ORDINANCE NO. 

### {)f) SERIES 2013 AN ORDINANCE REPEALING AND READOPTING SECTION 3.08.140 OFTHE GYPSUM MUNICIPAL CODE

REGARDING COLLECTION OF UNPAID SALES TAX WHEREAS, the Town ofGypsum, Colorado (the "Town") is a home rule municipality duly organized and existing under Article XX ofthe 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 ofcertain 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 ofunpaid sales tax, as further described herein. NOW, THEREFORE, be it ordained by the Town Council ofthe Town of Gypsum, Colorado that: I. Repeal and Readoption ofSection 3.08.140 ofthe Gypsum Municipal Code: Section 3.08.140 (Sales Tax Collection) ofthe Gypsum Municipal Code is hereby repealed and readopted in its entirety as provided in Exhibit A, attached hereto and incorporated herein by this reference. 2.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 ofthis Ordinance and the Gypsum Municipal Code are available for public inspection at the office ofthe 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 ofGypsum Town Hall, 50 Lundgren Boulevard, Gypsum, Colorado. 4. Effective Date. This Ordinance shall become effective as a permanent Ordinance five (5) days afterpublication, 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. Ifany portion ofthis Ordinance is found to be void or ineffective, it shall bedeemed severed from this Ordinance and the remainingprovisions shall remain valid and in full force and effect. {00313786.DOCX/2IINTRODUCED, READ AND ORDERED PUBLISHED BY THE TOWN COUNCIL OF THE TOWN OF GYPSUM, COLORADO, UPON A MOTION DULY MADE, SECONDED AND PASSED AT ITS REGULARMEETING HELD ATTHE TOWN OF GYPSUM ON



### THE~ DAY 

## OF'-/}141 ,2013, BYA VOTE OF 

## !:J-_ IN FAVOR AND

## _12_ AGAINST.



# ::~ StephenM. Carver, Mayor Attest:

{00313786.00CX 121 

### 2

### FINALLY ADOPTED, PASSED AND APPROVED ON 

# 3 

# jp._y ,2013.

Attest:



# ~Jft!le~~

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### EXHIBIT A SECTION 3.08.140 OFTHE GYPSUM MUNICIPAL CODE 3.08.140 Sales Tax Collection and Enforcement. EffectiveJuly 1, 2008, the collection, administration, and enforcement ofthe Sales Tax shall be performed bythe Finance Director for the Town. Unless otherwiseprovided by this GypsumMunicipal Code or Article 2 ofTitle 29, C.R.S., the provisions ofArticle 26 ofTitle 39, C.R.S., shall govern the collection, administration, and enforcement ofthe Sales Tax. The Finance Directormay 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 oftheTown, or the sheriffofany county in this State. The Finance Directormay, in his or herdiscretion, make ajeopardy assessment and pursue collection ofthe Sales Tax in accordance with Section 39-21-111, C.R.S. The Finance Director mayprescribe forms and reasonable rules and regulations in conformity with this Chapter 3.08 for the making ofreturns, for the ascertainment, assessment and collection ofthe taxes imposed hereunder, and for the proper administration and enforcement hereof, a copy ofwhich forms, rules and regulations shall be made available to the public.

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