ORDINANCE NO, ~ql-;-­ (Series of 1985) 

OF THE 

AN 

TOWN 

ORDINANCE 

OF GYPSUM, 

REPEALING FROM AND ADDING TO THE MUNICIPAL CODE 

OF TITLE 3 AND ADDING 

COLORADO, 

A NEW 

REPEALING CHAPTER 8, SECTION 100 

THEREBY PROVIDING FOR THE 

CHAPTER 8, SECTION 100 OF TITLE 3 

WITH RECENT AMENDMENTS 

EXEMPTIONS FROM SALES TAX CONSISTENT 

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, the Town Council finds that for purposes of uniformity 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REPEALED AND A NEW §3. 08.100 OF THE GYPSUM MUNICIPAL CODE IS 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 

both of the following conditions: 

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 to be consumed at 

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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 to be 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 

lawfully imposed on the purchaser or user by another statutory on 

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 lawfully imposed 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 been enacted 

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 

prior to the effective date of this ordinance, and the same shall 

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be continued and concluded under such prior ordinances. 

G. This ordinance shall take effect January 

shall apply 

1, 1986, and 

to transactions consummated on or after said date. 

A public hearing on the ordinance 

;{"'- day of 

shall be held on the 

_ __,.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 

Council of 

by law by the Town 

the Town of Gypsum, Colorado, 

held at 

at its regular meeting 

the Town of Gypsum, on ~ It? ' 1985. 

FINALLY, adopted, passed and approved on ,knllt?t=}/ ;if 1986. 

ATTEST: Q 1224tt//k n Clerk j/ . i!flfr 

__ .- ..... 

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PUBLIC NOTICE 

TOWN OF GYPSUM 

TOWN OF GYPSUM 

300 First Street 

P.O. Box 237 

Gypsum, CO 81637 

524-7514 or 524-7515 

This is to give notice that on January 14, 1986 the Town of Gypsum 

approved and passed the following ordinance: 

ORDINANCE NO 9 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 seq. 

Finally, adopted, passed and approved on Janaury 14, 1986. 

Eldon L. Bindley, Mayor 

ATTEST: 

Marcella J. Coffey, Town Clerk