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Home My Public Portal AboutOrdinance 430 Adopting Provisions for Collection of an additional 1% Sales Tax TOWN OF FRASER ORDINANCE NO. 430 Series 2015 AN ORDINANCE AMENDING THE FRASER MUNICIPAL CODE BY ADOPTING PROVISIONS FOR COLLECTION OF AN ADDITIONAL 1% SALES TAX, TO BE USED FOR SPECIFIED PURPOSES, AS APPROVED BY THE REGISTERED ELECTORS. WHEREAS, the Town of Fraser is authorized, with voter approval, to impose a sales tax upon the sale at retail of tangible personal property and the furnishing of certain services in the Town, pursuant to Article 2 of Title 29, Colorado Revised Statutes; and i WHEREAS, the Town has previously adopted a 4% sales tax, with approval by the registered electors, as provided in Chapter 4, Article 2 of the Fraser Municipal Code; and WHEREAS, at the coordinated election held on November 3, 2015, the registered electors of Fraser approved a ballot question to impose an additional sales tax of 1% commencing January 1, 2016 and continuing thereafter, with such revenues to be collected, retained and expended for the purpose of funding the study, design, engineering, construction, acquisition, operation, and maintenance of public transit, public multi-modal transportation improvements, public trails, and capital projects within and near the Town; and WHEREAS, the Board of Trustees desires to amend the Municipal Code, as provided herein, to implement such additional sales tax, and to delete certain obsolete provisions now included in said Code. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF FRASER, COLORADO, AS FOLLOWS: PART 1 : AMENDMENT OF MUNICIPAL CODE. The Code of the Town of Fraser, Colorado (herein sometimes referred to as the "Municipal Code"), is hereby amended as follows: 1 .1 Chapter 4 (Revenue and Finance), Article 2 (Sales Tax), Section 4-2-60 is hereby amended in its entirety to read as follows [Note: additions are shown in bold underlined print; deletions are shown as print]: Sec. 4-2-60. - Amount of tax and schedule. (a) There is hereby imposed upon all sales of tangible personal property and the furnishing of certain services, as specified in Section 4-2-40 of this Article, a four-percent sales tax upon the sale at retail of tangible personal property and the furnishing of certain services as provided in "The Emergency Retail Sales Tax Act of 1935" set forth in Article 26 of Title 39, C.R.S., which provisions are incorporated herein by this reference. (b) Commencing January 1, 2016 and continuing thereafter, an additional sales tax of one percent (1%) is imposed upon all such sales of tangible personal property and the furnishing of certain services, as specified in Section 4-2-40 of this Article, with the revenues from such one-percent (1%) sales tax to be collected, retained and expended for the purpose of funding the study, design, engineering, construction, acquisition, operation, and maintenance of public transit, public multi-modal transportation improvements, public trails, and capital projects within and near the Town. (b) lc] The imposition of the tax on the sale at retail of tangible personal property and the furnishing of certain services subject to this tax shall be in accordance with schedules set forth in the Rules and Regulations of the Department of Revenue of the State and in accordance with the regulations enacted by separate resolution of the Board of Trustees. (c) In the event that the seven percent limitation provided in Section 29 2 108, such limitation shall be exceeded by a stated rate in the Town. PART 2: PENALTY CLAUSES. The following section of the Code of the Town of Fraser, Colorado, contains penalty clauses applicable to violations of this Ordinance, and such section is herewith set forth in full and hereby enacted: Sec. 1-4-10. General penalty for violation. It shall be unlawful for any person to violate, disobey, omit, neglect, refuse or fail to comply with or resist the enforcement of any provision of this Code; and where no specific penalty is provided therefor, the violation of any provision of this Code shall be punished by a fine not exceeding two thousand six hundred fifty dollars ($2,650.00), by imprisonment for a term not exceeding one (1) year, or by both such fine and imprisonment. Each day such violation continues shall be considered a separate offense. PART 3: REPEAL. Any and all existing ordinances or parts of ordinances of the Town of Fraser covering the same matters as embraced in this Ordinance are hereby repealed and all ordinances or parts of ordinances inconsistent with the provisions of - 2 - this ordinance are hereby repealed; provided, however, that such repeal shall not affect or prevent the prosecution or punishment of any person for any act done or committed in violation of any ordinance hereby repealed prior to the taking effect of this Ordinance. PART 4: SEVERABILITY. If any section, subsection, sentence, clause or phrase of this Ordinance or the said Codes adopted herein is, for any reason, held to be invalid or unconstitutional, such decision shall not affect the validity or constitutionality of the remaining portions of this Ordinance or said Codes. The Town of Fraser hereby declares that it would have adopted this Ordinance and said Codes, and each section, subsection, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses and phrases thereof be declared invalid or unconstitutional. PART 5: EFFECTIVE DATE. This Ordinance shall take effect thirty (30) days after passage, adoption and publication thereof as provided by law. PART 6: PUBLICATION. This Ordinance shall be published by title only. READ, PASSED, ADOPTED AND ORDERED PUBLISHED BY THE BOARD OF TRUSTEES AND SIGNED THIS 18th DAY OF NOVEMBER, 2015. Votes in favor: L BOARD OF TRUSTEES OF THE Votes opposed: TOWN OF FRASER, COLORADO Votes abstained: BY: ep C Peggy Si )Mayor �o�NOF ,c,� s�` �' ATTc : (S E ) SEAL Lu Berger, Town Clerk Published in me Middle Park Times on November 26, 2015 - 3 - A CooR'`"> COLORADO CO *r.' Department of Revenue Taxation Division Physical Address: Mailing Address: 1375 Sherman Street P.O. Box 17087 Denver, CO 80203 Denver,CO 80217-0087 November 17 , 2015 Town of Fraser Nathaniel Havens PO Box 120 Fraser, CO 80775 Dear Mr. Havens: We have received notification that the Town of Fraser has increased the sales tax rate to 5% effective January 1, 2016. Please verify that the following information is correct for your tax. Sales Tax Rate: 5% Vendor Fee: 0% Exemptions: None Use Tax Rate: 4% Use Tax Applies To: Motor Vehicles, Building Materials Please notify the vendors in the Town of Fraser of the increase of the sales tax. The notification should include the type of tax, the percentage, the vendor fee, the exemptions allowed and the effective date. An electronic file of the mailing addresses for the vendors indicated in our records as being located in your jurisdiction will be forwarded to you. Please examine this file and notify the Local Government Support Unit of any deletions or additions. Please provide as much information as possible for any additions: account number, business name, type of business, owner's name and location/mailing addresses. Your signature below certifies that the procedural requirements essential for the sales tax have been fulfilled and the procedural requirements as well as the provisions of your resolution/ordinance comply with all applicable Colorado statutes and regulations. Signature: Title: Date: . rwlce- = t Z nbJe eft.bit—kr--- Sincerely, ,{ Local Government Support Unit Colorado Department of Revenue DOR LocalGovSupportn.state.co.us