ORDINANCE NO,


## ~ql-;-­ (Series of 1985) AN ORDINANCE REPEALING FROM AND ADDING TO THE MUNICIPAL CODE OF THE TOWN OF GYPSUM, COLORADO, REPEALING CHAPTER 8, SECTION 100 OF TITLE 3 AND ADDING A NEW CHAPTER 8, SECTION 100 OF TITLE 3 THEREBY PROVIDING FOR THE EXEMPTIONS FROM SALES TAX CONSISTENT WITH RECENT AMENDMENTS OF CRS, 29-2-101 et seg. WHEREAS, the Town Council finds that the State of Colorado 

### collects the Town of Gypsum's local sales tax and that the State of Colorado is desirous of imposing a uniform statewide method 

### for collecting local taxes; and WHEREAS, theTown Council finds that for purposes ofuniformity and pursuant to c.R.S. 29-2-101 et seq., the sales tax exemptions should be adopted. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN OF GYPSUM, COLORADO: THAT §3.08.100 OF THE GYPSUM MUNICIPAL CODE IS HEREBY REPEALED AND A NEW §3.08.100 OF THE GYPSUM MUNICIPAL CODE IS HEREBY READOPTED AS FOLLOWS: SECTION 10. TAX--EXEMPTIONS (CODE SECTION 3.08.100). A. All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from the town sales tax imposed in this chapter when such sales meet 

### bothofthe followingconditions: 1. The purchaser is a nonresident of, or has its principal place of business outside of the town; and, 

### 2. Such personal property is registered or required to 

### be registered outside the limits of the town under the laws 

### of this state. B. There shall be exempted from 

### the tax imposed by this 

### chapter all sales of food, except sales of 

### food tobe consumed at -1-or near the place of sale, such as sales of food by restaurants, bars, cafes, hotels, and similar establishments. C. For transactions consummated on or after January 1, 1986, the Town's sales tax shall not apply to the sale of construction and building materials, as the term is used in 

### §29-2-109, C.R.s., if 

### such materials are picked up by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to the Town evidencing that a local use tax has been paid or is required tobe paid. o. For transactions consummated on or after January 1, 1986, the Town's sales tax shall not apply to the sale of tangible personal property at retail of the furnishing of services if the transaction was previously subjected to a sales or use tax lawfullyimposed on the purchaser or user byanother statutoryon home rule municipality equal to or in excess of two percent. A credit shall be granted against the Town's sales tax with respect to such transaction equal in amount to the lawfullyimposed local sales or use tax previously paid by the purchaser or user to the previous statutory of home rule municipality. The amount of the credit shall not exceed two percent. E. It is hereby declared to be the intention of the Town Council that each and every part of this ordinance is severable, and if any **term~** phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional or invalid by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality or invalidity shall not affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance since the same would have beenenacted by the Town Council without the incorporation in this ordinance of any such unconstitutional or invalid term, phrase, clause, sentence, paragraph or section. F. Nothing in this ordinance shall be construed to affect any right, duty, or liability under any ordinances in effect 

### priortotheeffectivedateofthis ordinance, andthe same shall -2-

### be continuedandconcludedunder suchpriorordinances. G. This 

### ordinance shall 

### take effect January 1, 1986, and shall apply to 

### transactions consummated on or after said

### date. A public hearing 

### on the ordinance shall be held on the ;{"'- dayof

### ___,.J.</"12.nru.u'-'9UYg)l-l------' 1986, 

### at 1'}0 

### p.m. at the 

### Town Council 

### Chambers, Gypsum Town Hall, Gypsum, Colorado. INTRODUCED, READ AND ORDERED published by law by the Town Council of the Town of 

### Gypsum, Colorado, at its regular meeting held at the Town of Gypsum, on 

## ~ 

## It? ' 1985.

FINALLY, 

### adopted, passed and approved 

### on 

### ,knllt?t=}/

# ;if 1986.

ATTEST: 

# Q 1224tt//k
.

# i!flfr n Clerk 

### j/

__

## .- .....

-3-

### PUBLICNOTICE TOWNOFGYPSUM 

## TOWNOFGYPSUM 300FirstStreet

P.O. Box237 Gypsum,CO81637 

### 524-7514

### or524-7515

This is to givenotice thatonJanuary 

### 14, 1986 theTown of Gypsum approved and passed the following ordinance: 

### ORDINANCENO 9 SERIES OF 1985. AN ORDINANCE REPEALING FROMAND ADDINGTO THEMUNICIPAL CODEOFTHETOWN OF GYPSUM, COLORADO, REPEALING CHAPTER 8, 

### SECTION 100OFTITLE 3

### AND ADDINGANEWCHAPTER 8, SECTION 100 OFTITLE 3

### THEREBY PROVIDINGFORTHEEXEMPTIONS FROM SALES TAXCONSISTENTWITHRECENT AMENDMENTS OFCRS, 29-2-101 et seq. Finally, adopted, passedand approved onJanaury 14, 1986. EldonL. Bindley,Mayor 

### ATTEST: Marcella

## J. Coffey, Town Clerk