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Title 3

REVENUE AND FINANCE

 

 

Chapters:

 

            3.04                 SALES TAX

            3.08                 USE TAX

            3.12                 TELEPHONE UTILITIES TAX

            3.16                 INDUSTRIAL DEVELOPMENT BONDS

            3.24                 DISPOSITION OF UNCLAIMED PROPERTY

            3.25                 SPECIAL ACCOUNTS

 

 

Chapter 3.04

SALES TAX

 

Sections:

 

            3.04.010          Purpose.

            3.04.020          Definitions.

            3.04.030          Licenses.

            3.04.040          Property and Services Taxed.

            3.04.050          Amount of Tax.

            3.04.060          General Provisions.

            3.04.070          Collection, Administration, and Enforcement.

 

 

            3.04.010   Purpose.  The purpose of this Article is to impose a sales tax upon the sale at retail of tangible personal property and the furnishing of certain services in the Town of Nunn, Colorado, pursuant to the authority granted to incorporated towns of the State of Colorado by Article 2 of Title 29, Colorado Revised Statutes, as amended.  This Article shall be so construed and interpreted as to effectuate the general purpose of making it uniform with the sales tax of the State of Colorado, levied by Article 26 of Title 39, C.R.S., as amended.  (Ord. 174, 1996)

 

            3.04.020   Definitions.  For the purpose of this Article, the definition of words herein contained shall be as said words are defined in Section 39-26-102, C.R.S., as amended, and said definitions are incorporated herein.  (Ord. 174, 1996)

 

            3.04.030   Licenses.

 

            A.        It shall be unlawful for any person to engage in the business of selling tangible personal property at retail or to furnish certain services as herein specified without first having obtained a license therefore, which license shall be granted and issued by the Town Clerk and shall be in force and until the thirty-first day of December of the year in which it is issued, unless sooner revoked.  Such license shall be granted or renewed only upon application stating the name and business and location, and such other facts as the Town Clerk may require.

 

            B.        It shall be the duty of each such licensee on or before January first of each year during which this Chapter remains in effect to obtain a renewal thereof if the license remains in retail business or is 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.

 

            C.        For each license issued, a fee of ten dollars ($10.00) per year or part of a year, shall be paid, which fee shall accompany the application.

 

            D.        In case business is transacted at two or more separate places by one person, a separate license for each place of business shall be required.

 

            E.         Each license shall be numbered and shall show the name and place 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 transferable.

 

F.         Any license may be revoked for cause as provided in Section 39-26-103, C.RS., as amended, which provision is incorporated herein by this reference.

 

G.        Any person engaged in the business of selling tangible personal property at retail or the furnishing of certain services as herein specified without having first secured a license therefor as provided in this Chapter, shall be guilty of a violation of this Chapter.  (Ord. 174, 1996)

 

2.04.040   Property and Services Taxed.

 

A.        There is hereby levied and there shall be collected and paid a sales tax, in the amounts in this Chapter provided, upon the sale at retail of tangible personal property and the furnishing of certain services, as provided in Section 36-26-104, C.R.S., as amended.

 

B.        The amount subject to tax shall not include the amount of any sales or use tax imposed by Article 26 of Title 39, C.RS., as amended.

 

C.        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 Title 39, C.RS., as amended, regardless of the place to which delivery is made.

 

            D.        No sales tax shall apply to the sale of construction and building materials, as the term is used in Section 29-2-109, C.R.S., as amended, if such materials are picked upon by the purchaser and if the purchaser of such materials presents to the retailer a building permit or other documentation acceptable to such local government evidencing that a local use tax has been paid or is required to be paid.

 

            E.         No sales or use tax shall apply to the sale of food purchased with food stamps.  For the purposes of this paragraph, food shall have the same meaning as provided in 7 U.S.C., Section 2012(g), as such section exists on October 1, 1987, or is thereafter amended.

 

            F.         No sales or use tax shall apply to the sale of food purchased with funds provided by the special supplemental food program for women, infants, and children, 42 U.S.C., Section 1786, as such section exists on October 1, 1987, or is thereafter amended.

 

G.        No sales tax shall apply to the sale of tangible personal property at retail or 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 or home rule city and county, city or town equal to or in excess of that sought to be imposed by Nunn, Colorado, with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid purchaser or user to the previous statutory or home rule city and county, city or town.  The amount of the credit shall not exceed the sales tax imposed by Nunn, Colorado.

 

H.        Notwithstanding any other provision of this Chapter, the value of construction and building materials on which a use tax has previously been collected by an incorporated town, city, or county shall be exempt from the town, city, or county sales tax if the materials are delivered by the retailer or his agent to a site within the limits of such town, city, or county.  (Ord. 174, 1996)

 

3.04.050   Amount of Tax.

 

A.        There is hereby imposed upon all sales of tangible personal property and the furnishing of certain services, as specified in Property and Services Taxed Section of this Chapter, a two percent (2%) sales tax upon the sale at retail of tangible personal property and the furnishing of certain services as provided herein.  (Ord. 174, 1996)

 

3.04.060   General Provisions.

 

            A.        For the purposes of this Chapter, all retail sales are consummated at the 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 or to a common carrier for delivery to a destination outside the limits of the Town.

 

            B.        In the event a retailer has no permanent place of business in the Town or has more than one place of business, the place or places at which the retail sales are consummated for the purpose of the sales tax imposed by this Chapter shall be determined by the provisions of Article 26 of Title 39, C.R.S., as amended, and by rules and regulations promulgated by the Department of Revenue of the State of Colorado.  (Ord. 174, 1996)

 

            3.04.060   Collection, Administration, and Enforcement.

 

            A.        The collection, administration, and enforcement of the sales tax imposed by this Chapter shall be performed by the Executive Director of the Department of Revenue of the State of Colorado in the same manner as the collection, administration, and enforcement of the Colorado State Sales Tax.  Accordingly, the provisions of Article 26 and 212 of Title 39 and Article 2 of Title 29, C.R.S., as amended, and all rules and regulations promulgated by the Executive Director of the Department of Revenue pertaining to such collection, administration, and enforcement are incorporated herein by this reference.  (Ord. 174, 1996)

 


 

Chapter 3.08

USE TAX

 

Sections:

 

            3.08.010          Purpose.

            3.08.020          Uses Taxed.

            3.08.030          Exemptions.

            3.08.040          Motor and Other Use Tax Collection.

            3.08.050          Construction and Building Materials Use Tax Collection.

 

 

            3.08.010   Purpose.  The purpose of this Chapter is to impose a use tax of two percent (2%) thereof for the privilege of using or consuming in the Town of Nunn, Colorado, any construction and building materials, purchased at retail, and for storing, using, or consuming in the Town any motor and other vehicles on which registration is required, purchased at retail.  (Ord. 174, 1996)

 

            3.08.020  Uses Taxed.  There is hereby levied and there shall be collected and paid a two percent (2%) use tax upon the use or consumption of any construction or building materials, purchased at retail, and for storing, using, or consuming any motor or other vehicles on which registration is required, purchased at retail. In no event shall the use tax imposed by this ordinance extend or apply;  (Ord. 174, 1996)

 

            A.        To the storage, use, or consumption of any tangible personal property, the sale of which is subject to a retail sales tax imposed by the Town of Nunn.  (Ord. 174, 1996)

 

            3.08.030   Exemptions.

 

            A.        All sales of tangible personal property on which specific tax has been paid or is payable shall be exempt from sales tax when such sales meet both of the following conditions:

 

                        1.         The purchaser is a non-resident of, or has its principal business outside of the Town; and (Ord. 174, 1996)

 

                        2.         Such tangible personal property is registered or required to be registered outside the limits of the Town under the laws of the State of Colorado.  (Ord. 174, 1996)

 

B.        To the storage, use, or consumption of any tangible personal property purchased for resale in the Town of Nunn, either in its original form or as an ingredient of a manufactured or compounded product, in the regular course of business.  (Ord. 174, 1996)

 

C.        To the storage, use, or consumption of any tangible personal property brought into the Town of Nunn by a non-resident thereof for his own storage, use, or consumption while temporarily within the Town; however, this exemption does not apply to the storage, use, or consumption of tangible personal property brought into this state by a non-resident to be used in the conduct of a business in this state.  (Ord. 174, 1996)

 

D.        To the storage, use, or consumption of tangible personal property by the United States government or the State of Colorado, or its institutions, or political subdivisions, in their governmental capacities only, or by religious or charitable organizations in the conduct of their regular religious or charitable functions.  (Ord. 174, 1996)

 

E.         To the storage, use, or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding for sale, profit, or use any articles, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded, or furnished and the container, label, or the furnished shipping case thereof.  (Ord. 174, 1996)

 

F.         To the storage, use, or consumption of any article of tangible personal property, the sale or use of which has already been subjected to a legally imposed sales tax of another statutory home rule town, city, or city and county equal to or in excess of that imposed by this Chapter.  A credit shall be granted against the use tax imposed by this Chapter with respect to a person's storage, use, or consumption in the town or city of tangible personal property purchased by him in a previous statutory or home rule town, city, or city and county. The amount of the credit shall be equal to the tax paid by him by reason of the imposition of sales or use tax of the previous statutory or home rule town, city, or city and county on his purchase or use of the property.  The amount of the credit shall not exceed the tax imposed by this Chapter.  (Ord. 174, 1996)

 

G.        To the storage, use, or consumption of tangible personal property and household effects acquired outside the Town of Nunn and brought into it by a non-resident acquiring residency.  (Ord. 174, 1996)

 

H.        To the storage or use of a motor vehicle if the owner is or was, at the time of purchase, a non-resident of the Town of Nunn, and he purchased the vehicle outside the Town of Nunn for use outside the Town of Nunn and actually so used it for a substantial and primary purpose for which it was acquired and he registered, titled, and licensed said motor vehicle outside the Town of Nunn.  (Ord. 174, 1996)

 

I.          To the storage, use, or consumption of any construction and building materials and motor and other vehicles on which registration is required if a written contract for the purchase thereof was entered into prior to the effective date of such use tax.  (Ord. 174, 1996)

 

J.         To the consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let, or entered into at any time prior to the effective date of this use tax ordinance.  (Ord. 174, 1996)

 

3.08.040   Motor and Other Vehicle Use Tax.

 

A.        The two percent (2%) use tax provided for herein shall be applicable to every motor vehicle for which registration is required by the laws of the State of Colorado. and no registration shall be made of any motor or other vehicle for which registration is required, and no certificate of title shall be issued for such vehicle by the Department of Revenue or its authorized agents until any tax due upon the use, storage, or consumption thereof pursuant to this ordinance has been paid.  (Ord. 174, 1996)

 

B.        The use tax imposed by this ordinance shall be collected by the authorized agent of the Department of Revenue in this county.  (Ord. 174, 1996)

 

C.        The proceeds of said use tax shall be paid to the Town of Nunn periodically in accordance with an agreement entered into by and between the Town of Nunn and the Department of Revenue.  (Ord. 174, 1996)

 

3.08.050   Construction and Building Materials Use Tax Collection.

 

A.        The collection of the use tax for construction and building materials shall be administered by the Board of Trustees of the Town of Nunn, Colorado.  (Ord. 174, 1996)

 

B.        The collection and administration of the use tax imposed by this ordinance shall be performed by the Board of Trustees of the Town of Nunn in substantially the same manner as the collection, administration, and enforcement of the Colorado Sales and Use Tax.  (Ord. 174, 1996)

 


 

Chapter 3.12

EMERGENCY TELEPHONE CHARGES

 

Sections:

 

            3.12.010          Creation of Emergency Telephone Authority.

            3.12.020          Emergency Telephone Charges.

            3.12.030          Collection of Charges.

 

 

            3.12.010   Creation of Emergencv Telephone Authority.  The Mayor is authorized to sign the intergovernmental agreement creating an emergency telephone service system in the County of Weld, Colorado.  (Ord. 153, 1987)

 

            3.12.020  Emergency Telephone Charges.  There is hereby imposed, pursuant to Colorado Revised Statutes, Section 29-11-101, et. seq., 1973, as amended, upon all telephone exchange access facilities within the Town of Nunn an emergency telephone charge in an amount not to exceed 2% (two percent) of the tariff rates as approved by the Public Utilities Commission of the emergency telephone service authority, the Board of Trustees, may, by Resolution, raise or lower the emergency telephone charge, but in no event, shall such charge exceed the amount of 2% (two percent) of the tariff as approved by the Public Utilities Commission.  (Ord. 153, 1987)

 

3.12.030   Collection of Charges.  Telephone service suppliers providing telephone service in the Town of Nunn are hereby authorized to collect the emergency telephone charge imposed by this chapter in accordance with Colorado Revised Statutes, 29-11-101, et.,seq., 1973, as amended.  (Ord. 153, 1987)

 


 

Chapter 3.16

RETENTION OF REVENUE

 

Sections:

 

            3.16.010          Retention of Revenue.

 

 

            3.16.010   Retention of Revenue.  Pursuant to Article X, Section 20, of the Colorado Constitution, the qualified electors of the Town of Nunn authorize the Town and the Town shall thereby collect, retain and expend the full proceeds of all available non-federal grants, Town fees and other revenues, notwithstanding any state restriction of fiscal year spending, including without limitation, the restrictions of Article X, Section 20, of the Colorado Constitution from the date of January 1, 1993, and thereafter.  (Ord. 168, 1994)

 


 

Chapter 3.24

DISPOSITION OF UNCLAIMED PROPERTY

 

Sections:

 

            3.24.010          Purpose.

            3.24.020          Definitions.

            3.24.030          Procedure for Disposition of Property.

            3.24.040          Disposition of Unclaimed Property.

 

            3.24.010   Purpose.  The purpose of this ordinance is to provide for the administration and disposition of unclaimed property which is in the possession of or under the control of the Town. (Ord. 166, 1992)

 

            3.24.020   Definition.  Unless otherwise required by context or use, words and terms shall be defined as follows:

 

            A.        "Unclaimed property" means any tangible or intangible property, including any income or increment derived therefrom, less any lawful charges, that is held by or under the control of the Town and which has not been claimed by its owner for a period of time of "presumed abandonment" as provided under the Unclaimed Property Act, C.R.S., Section 38-13-101, et. seq.  (Ord. 166, 1992)

 

            B.        "Owner" means a person or entity, including a corporation, partnership, association, governmental entity, other than this Town, or a duly authorized legal representative or successor in interest of same, which owns unclaimed property held by the Town.  (Ord. 166, 1992)

 

            C.        "Director" shall mean the Town Clerk or designee thereof.  (Ord. 166, 1992)

 

 

            3.24.030    Procedure for Disposition of Property.

 

            A.        Prior to disposition of any unclaimed property having an estimated value of $50.00 or more, the director shall send a written notice by certified mail, return receipt requested, and first class mail postage prepaid to the last known address, if any, of any owner of unclaimed property. The last known address of the owner shall be the last address of the owner as shown by the records of the Town department or agency holding the property. The notice shall include a description of the property, the amount or estimated value of the property, and, when available, the location where the owner may make inquiry of or claim the property. The notice shall also state that if the owner fails to provide the Director with written notice, the property shall become the sole property of the Town and any claim of the owner to such property shall be deemed forfeited.  (Ord. 166, 1992)

 

            B.        Prior to disposition of any unclaimed property having an estimated value of $50.00 or more, and no known address of owner, the Director shall cause a notice to be published in a newspaper of general circulation in the Town. The notice shall include a description of the property, the owner of the property, the amount or estimated value of the property and, when available, the purpose for which the property was deposited or otherwise held.  The notice shall state where the owner may make inquiry of or claim the property.  The notice shall also state that if the owner fails to provide the Director with a written claim for the return of the property within sixty (60) days of the date of the publication of the notice, the property shall become the sole property of the Town and any claim of the owner to such property shall be deemed forfeited.  (Ord. 166. 1992)

 

            C.        If the Director receives no written claim within the above sixty (60) day claim period, the property shall become the sole property of the Town and any claim of the owner to such property shall be deemed forfeited.  (Ord. 166, 1992)

 

            D.        If the Director receives a written claim within the sixty (60) day claim period, the Director shall evaluate the claim and give written notice to the claimant with ninety (90) days thereof that the claim has been accepted or denied in whole or in part. The Director may investigate the validity of a claim and may request further supporting documentation from the claimant prior to disbursing or refusing to disburse the property.  (Ord. 166, 1992)

 

            E.         In the event that there is more than one claimant for the same property, the Director may, in the Director's sole discretion, resolve said claims, or may resolve such claims by depositing the disputed property with the registry of the District Court in an interpleader action.  (Ord. 166. 1992)

 

            F.         In the event that all claims filed are denied, the property shall become the sole property of the Town and any claim of the owner of such property shall be deemed forfeited.  (Ord. 166, 1992)

 

            G.        Any legal action filed challenging a decision of the Director shall be filed pursuant to Rule 106 of the Colorado Rules of Civil Procedure within thirty (30) days of such decision or shall be forever barred.  If any legal action is timely filed, the property shall be disbursed by the Director pursuant to the order of the court having jurisdiction over such claim.  (Ord. 166. 1992)

 

            H.        The Director is authorized to establish and administer procedures for the administration and disposition of unclaimed property consistent with this Chapter, including compliance requirements for other municipal officers and employees in the identification and disposition of such property.  (Ord. 166, 1992)

 

            3.24.040   Disposition of Unclaimed Property.  Sale or disposition of any unclaimed property held by the Town shall be disposed of at the Town Board's discretion.  (Code, 2002)

 


 

 

Chapter 3.25

SPECIAL ACCOUNTS

 

Sections:

 

            3.25.010          Special Accounts.

 

            3.25.101   Special Accounts.  The Board of Trustees may from time to time establish special accounts for limited purposes from which monies may be deposited and withdrawn, but only for the restricted purposes as may be provided by the ordinance or resolution establishing the account.  (Code, 2002)