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•.• ORDINANCE NO.

1 SERIES 1976 AN ORDINANCE ESTABLISHING

A SALES TAX FOR THE TOWN OF GYPSUM, COLORADO; ESTABLISHING THE GOODS, PROPERTY AND ITEMS UPON WHICH SAID TAX WILL BE LEVIED: THE AMOUNT OF TAX TO BE IMPOSED AND THE METHOD OF COLLECTION AND DISTRIBUTION THEREOF: AND PROVIDING FOR THE ELECTION TO ESTABLISH THIS ORDINANCE. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF GYPSUM, COLORADO: 1. Purpose. The purpose of this ordinance
is to impose

a sales tax on the privilege
of selling tangible personal property at retail upon every retailer in the Town of Gypsum. 2. Definitions. For the purposes of this ordinance, the definitions

of woPds herein contained shall be as defined in Section 102, Article 26, Chapter 39, C.R.S. 1973, as amended, and said definitions are incorporated herein by this reference. 3. Licenses. {a) It shall be unlawful for any person to engage in the business of selling tangible personal property at retail without first having obtained

a license therefor. Such license shall be granted and issued by the Town Clerk and shall be in force and effect until the 31st day of December of the yearin which it is issued, unless sooner revoked.
(b) Such licenses shall be granted and renewed only upon application stating the name and address of the person desiring such

a license, the name of such business and the location and such other facts as the Town Clerk may require. (c) It shall be the duty of each licensee onor before January 1st of each year during which this ordinance remains in effect to obtain

a renewal thereof if the licensee remains in the retail business or liable to account for the tax herein provided, but nothing herein contained shall be construed
to empower the Town Clerk to refuse such renewal except revocation for cause of licensee's prior license. (d) In case business is transacted
at one or more separate premises by one person,

a separate license for each place of business shall be required. (e) Any person engaged in the business of selling tangible personal property at retail in the Town, without having secured

a license therefor, except as specifically provided herein, shall be guilty of a violation of this ordinance.
(f) Each license shall be numbered and shall show the name, residence, place and character
of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferrable. (g) No license shall be required for any person engaged **~xclusively**

in the business of selling commodities which are exempt from **t~xation**under this orpinance.

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• 4. General Provisions and Exemptions From Taxation. (a) For the purpose of collection, administration and enforcement
of this ordinance by the Director of Revenue, the provision
of C.R.S. 39-29-114, 1973, as amended, shall be\.

' . deemed applicable and incorporated into this ordinance. (b) The

.amount subject to tax under this ordinance shall not include State Sales and Use Tax imposed by Article 26, Chapter 39, C.R.S. 1973, as amended. (c) For the purpose of this ordinance, all retail sales shall be considered consummated

at **th~** 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 of Gypsum or to a common carrier for delivery to a destination outside the limits of the Town. (d) The gross receipts from sales shall include delivery charges, when such charges are subject to the State Sales and Use Tax imposed by Article
26 of Chapter 39, C.R.S. 1973, as amended, regardless
of the places to which delivery is made. (e) In the event

a retailer has no **permanent** place of business
in the Town of Gypsum, or more than one place of business, the place or places at which the retail sales are consummated for the purpose of this sales tax shall be determined
by the provisions
of Article 26 of Chapter 39, C.R.S. 1973, as amended, and by the rules and regulations promulgated
by the Department
of Revenue. (f) 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 herein when such sales meet both of the following conditions: (1) The purchaser
is a non-resident 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. 5. Schedule of Sales Tax. (a) There is hereby imposed on all sales of tangible personal property at retail or the furnishing
of **serv~ces**

a tax equal to two per cent (2%) of the gross receiFts thereof. The tangible personal property and services taxable pursuant to this ordinance shall be the same as the tangible personal property and services taxable pursuant to Section 39-26-104 C.R.S. 1973, as amended, which statute is hereby incoporated herein by reference. The imposition of the tax on individual sales and services shall also be in accordance with schedules set forth and the rules and regulations promulgated

by the apartment
of Revenue or by any other ordinance
of the Town. (b) The collection, administration
and enforcement of this sales tax shall be performed
by the Director of Revenue of the State of Colorado in the same manner as the collection, administration
and enforcement

of the State Sales Tax. The provision
of Article
26 of Chapter 39, C.R.S. 1973, as amended, and all rules and regulations promulgated
by the Director of Revenue shall govern the collection, administration
and enforcement

of the sales tax imposed by this Ordinance. 6. Election and Amendments. (a) Before this sales tax ordinance shall become effective it shall receive the approval of a majority of the qualified electors of the Town of Gypsum at the next regular election to be held on April **~,**1976. (b) The Board of Trustees may amend, alter or change this ordinance, except as to the two per centum (2%) rate of tax herein imposed, subsequent
to adoption by a majority vote of the Board of Trustees. Such amendment, alteration
or change need not be submitted
to the electors of the Town for their approval. -2-I
7.EffectiveDate.ThisOrdinanceshallbeandbecome effective January
1, 1977,andthetax imposed herebyshallbe collected
onalltaxablesalesandservicesfromandafter thatdate. B. Severability.
The provisions
ofthisOrdinance aredeclaredtobeseverableand independent

ofeach other, andshould anyCourtruleinvalidorunconstitutional

any oneormoresectionsorprovisions hereof,such rulingshall notaffectthe vailidity
ofother portionsofthisOrdinance. Passed, adoptedand approvedthis2nd dayof February, 1976. ATTEST: APPROVED: ....**--·-**
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