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HomeMy WebLinkAboutbocc.res.013.1971 t m —. cc ci oc 3011K 486 PAGE 6 � U r_a x CC. AMENDMENT TO SALES TAX RESOLUTION CD Cy xx -- -3 4 T EREAS, The Board of County Commissioners of Pitkin County duly adopted a two percent sales tax throughout Pitkin County, which was affirmed at the General Election held in November, 1968, and which has been effective since July 1, 1969, . AND, WHEREAS, Senate Bill 39, and House Bill 1507, con - taining certain changes made to Article 10 of Chapter 138, C.R.S. 1963, was enacted by the Colorado General Assembly in its 1969 Legislative Session amending and defining with greater certainty the categories of goods and services against which the sales tax should be imposed, and making certain exemptions therefrom, AND, WHEREAS, there was inadvertently omitted from the Pitkin County Sales Tax Resolution, a provision permitting vendors (retailers) to retain a 3 1/3% collection fee as permitted by law, although it had, at all times, been the intention and desire of the Board of County Commissioners of Pitkin County, Colorado to so do; ,<e504.1) — l9 THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF PITKIN COUNTY That the provisions of House Bill 1507 passed by the Colorado General Assembly in 1969, amending 138 -10 -5 (1) and (2), and adding the new sub - section thereto, all in Colo- rado Revised Statutes, 1963, are hereby incorporated and declared to be applicable to the sales tax imposed by Pitkin County, hereby confirming that the intent and meaning of the Pitkin County Sales Taxes Resolution was intended to include, and that there is hereby levied and there shall be collected, a sales tax imposed by said Resolution at the rates prescribed therein to include: (a) On the purchase price paid or charged upon all sales and purchases of tangible personal property at retail. 4.. (b) In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of exchange, excluding, however, from the consid- eration or purchase price, the fair market value of the exchanged property, provided such exchanged property is to be sold thereafter in the usual course of the retailer's buE ness. (d) For gas and electric service, whether furnished by municipal B0O f 486 PAGE 67 - - electricity furnished and sold for domestic and commercial 1 consumption and not for resale, upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public, or private corporations or enterprises. (e) Upon the amount paid for all meals and cover charges, if any, furnished in any restaurant, eating house, hotel, drug store, club, resort or other such place at which meals or food are regularly sold to the public. 1 (f) Upon the entire amount charged to any person or persons for rooms or accommodations. ' AND, BE IT FURTHER RESOLVED That the provisions of Senate 4M1y Bill 39 passed by the General Assembly in 1969, adding a new sub - section to Article 10 of Chapter 138 C.R.S 1963 is declared to be applicable to the sales tax imposed .by Pitkin County, hereby I confirming that the intent and meaning of the Pitkin County Sales Tax Resolution was intended to include and that there is hereby 1 exempted from said tax all sales of personal property on which 1 a specific ownership tax has been paid or is payable under both of the following conditions: (a) The purchaser is a nonresident of, or has its principal place of business outside of, the local taxing entity and (b) Such personal property is registered or required to be registered outside the limits of Pitkin County under the laws of the State of Colorado. AND, BE IT FURTHER RESOLVED, "The vendor (retailer) shall be entitled as collecting agent to withhold a collection fee, in the amount of three and one -third (3 1 /3%) percent from the total amount due by the vendor to the County of Pitkin each month. If the vendor is delinquent in the payment, the amount due by the vendor to the County of Pitkin, such vendor shall not be entitled to the collection fee for each such month that the vendor is or oak remains delinquent." ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS of the County of Pitkin this y day of', , 1971. Alio