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Home My WebLink Aboutbocc.res.023.1989 ' _ -- : , .....-- - , a . A1''L � . � htY Y , � � � �� i �x #� ��tY� t 1 � d` ; ,; �,,`;� �.e .r�'„s��»r�'�, , �n'�,�,�;4°(�F, i �3 ,'�+,�� 'F , t �A Y K b�* 'F't t� i� {�? ry._, �ili�Ji�r ' �� v � �trr 1 _ . s.[t�Gk... �� ..,., . ."��'F��i�.��{�$�16�?':i#�!...�'�� .�iuf.��-iQ�;��^ ... .. . . . . �n ... ��t� y. �.. . ,y PITKII3 COUNTY BOARD OF COUNTY COMMISSTONERS RESOLUTION # 89 — ��. ~ ' 4;•-'. .c - A RESOLUTION ESTABLISHING PROCEDURES FOR THE �:';;::, COLLECTION OF THE USE TAX ON BUILDING S�`" MATERIALS IN PITKIN COUNTY, COLORADO. �'':`.. WHEREAS, the Board of County Commissioners of Pitkin County, : ' Colorado adopted Resolution number 88-89, as amended by Resolution ,� number 88-99 provifling for a 3� use tax on building materials and motor ' vehicles in the County; and J,.'.. �f. WHEREAS, the Electorate of the County of Pitkin has approved the �' � �� adoption of such use tax for Pitkin County; and, � : �� WIiEREAS, C.R.S. 1973, §29-2-106 (3) (a), authorizes the County �0 4,':��= ��-' collect, administer, and enforce the use tax with procedures as provided . � by county resolution consistent with uniform collection procedures `.� pursuant to C.R.S. 1973, §29-2-106 (8) ; and ;_� WHEREAS, procedures for the collection of the use tax on motor `�� vehicles are specified by statute at C.R.S. 1973, §39-26-208; � .�°� NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS ;;,� OF PITKIN COUNTY, COLORADO, as follows: �::� � Section A. DEFINITIODTB. As used in this Resolution unless the context otherwise requires: 1. HUILDING MATERYALS - Includes all materials which are '�`"`�.� consumed in, become a part of, or are attached to a building, structure, �.;w.� or improvement to realty as a result of construction, remodeling, or •-� repair work. The term "materials" includes, but is not limited to, suoh things as: asphalt, bricks, carpeting, caulking, cement, conduit, flirt, electr.ic wiring and connections, fill, flooring, glass, gravel., - hardware, insulation, lath, lumber, millwork, mortar, macadam, mulch, - oil, paint, paper, piping, valves and pipe fittinga, plaster, putty, � '::i} reinPorcing mesh, roofing, siding, sand, seed, sheet metal, shrubs, +.?�� siding, steel, stone, stucco, tile, trees, trim, wall board, wall .I� coping, wall paper, weatherstripping, wire netting and screen, wood pre- I server, lighting fixtures, plumbing fixtures, furnaces, boilers and heating units, air conditioning units, signs, elevators, awnings and iy. . window coverings, burglar and fire alarm systems, vault doors and � equipment, cabinets, counters, ranges, ovens, refrigerators, � . dishwashers, and disposals. �,,<:;..: 2. BUSINESS - includes all activities engaged in or �� caused to be engaged in with the object of gain, benefit, or advantage, :t,;�.� direct or indirect. � �� ,_� .�� t 1 �,t r.. 5�i;v: ,. y� >. �..�. �. . . . s ..�_,,::_ ._.�>....... ,! _'�.-4�.., �..--:� . -. l. �r ��'. . , - . . . . . .. � . .... , � . ... .... ... . . . . , .. ��.r . . .:._. .f`�...-.e.Y,` _. . .. . � . `...1r.:�..«];' � . ;c� � �^+r.. t,cr;. . � . . yr, .Y�� . .. . . _'' '��.` ' . '' . .. . � .).:�1�. � . �t�..�i��` .. . . . . ��"r�'?>�� - . . �ia�.r:.fi:�+��'j� . ..4�.,.>� }r:s. � � . }�_� _ .�"s�� . ;:��',� � s ` -ax=,::.�;, � t , .. . �-......-..._ _ 'J'T, � , iN ..� I�H.yp� �'..1,� � ��>�5'"F�`��i.x�, 4 Y:1! � t �. . " , . �. ,�,dr �� r��'! r�"l 'r�z �.. ' 1 ..��{� �.-. . . ..;x.''rt } � A� ��J�y �g�'� i.y'�G t t{��.�� 4t� y� 1 6,.'� .�Si . i ;..b., c�Gw� �'b...y��if i� .(i, ��;�LL��y k.. � ,�, y (�, � ' �J�'�d�'a�� S �� 1� �5� ... W.:k,.. . v.. ...• . .,u . . ..4t�.`,''��^ �"+?��sF��r��s.i3..b�.�2�,.c�. � _ htiw�.l>Sr 3. CHARITABLE CORP�RATIONS - means any corporate entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment) , or for the prevention of cruelty �" - to children or animals, no part of the net earnings of which inures to u-:� tha hen.efit of any private shareholder or individual, no substantial -�� ::-. part of the activities oE which is carxying on propaganda, or otherwise �t,-. attempting, to influence legislation, and which does not participate in, �:: ! or intervene in (including the publishing or distribution of ': % � statements) , any political campaign on behalf of any candidate for _:,.� public office. -: -. . �F 4. CHIEF BUILDI23G OFFICIAL - The Building Inspection `�` u,.-";i Department of Aspen/Pitkin County, the Town of Snowmass Village or the �s;_ . � Town of Basalt. Such department shall depend on the project location and shall mean the department which issues the building permit for the � c1;�;� project. � T" ,��a� 5. CONSTRUCTZON CONTRACT - A written contract for ";�> arecting, remodeling, altering or repairing a building or other ,-.?:-::� structures on land and includes, but is not limited to, lump-sum, cost- plus, and time and material contracts. �;� : 6. CONTRACTOR - Includes both general contractore and ???;>y� subcontraotors and includes, but is not limited to, contractors engaged _=a,;� in such building trades as carpentry, bricklaying, cement work, steel �`��;��. work, plastering, sheet metal work, roofing, tile and terrazzo work, , � electrical work, plumbing, heating, air conditioning, painting, excavation and landsoaping. �'=.k,?.� . ,N.;`;� 7, COUNTY - The County of Pitkin, Colorado. 8. DIRECTOR OF FINANCE - The Director of Finance of '� Pitkin County, Colorado, or his designee. ;;�� 9. GENERAL CONTRACTOR - The person hired by the owner to coordinate or perform the work for the construction, remodeling, or repair project. ; -�'� 10. PERSON - includes any individual, firm, partnership, ; `•y:Y`� joint venture, aorporation, estate, or trust, or any group or ; combination acting as a unit and the plural as well as the sinqular number. �� R, - 11. JOB - For the purpose of filing returns required by � : Section D.l.a., each project for which a building permit is required !�, shall be a separate job; all other projeots may be grouped together and � .� � ;,� reported as a single job. � : � 12. PURCHASE PRICE - means the price to the consumer, �`1 exclusive of any direct tax imposed by the federal government or by this �,:: Resolution, and, in the case of all retail sales involving the exchange ��'i:, "=-� of property, also exclusive of the fair market value of the pro perty .•a :1 'ti•� 2 �.. .1 , :°�, _.__..w.�.:__ �_�,.-_„_._ -:. �. --, �,,� ...._ _ . ,f�� . ��,r �°s:r�'�.i . .;,�, �` _ , � � .:e±�:�'� ` � . , >. �:.3IK • �.�,a:�' N�.'�,� � ... . • . ' . .. - .. 't'!�'`^f;_Ati�. �i� ' tC�'� ��.r'r�9+. l�. . ' . .na��' � 4.; Lt'::: � �� f��r ` — • ' .:k`_",,.,,„,F. . . ,"'i'�:F:�. 5�. xr� • . ., - -�-- . .. .. .' ... _ _ . ;� �;x ��, . t� � r�l�,x a , a�- � ':� q� k`'�"�? '�{�'.��v�� , T�`-'�'.;.�J°� � t ��r+'�'fi�; ,� P, ° ti � �wQ�r��s€ � �'- ,�wK t `r." �i '4.�*�4`s'`' �' � pa�` l '�`�r,�, �''� y '��`�'.:�i ��:5' - � �t ,�ap r a;'�� , � � ' <.. .. . . " . � . y -r.� � .��iF��H%��ud��?t�.. 4.� �cc ��:�}1:�..�. � � �f !.. _ exchanged at the time and place of the exchange if such exchanged property is to be sold thereafter in the usual course of the consumer's business. 13. SALE or SALE AND PURCHASE - includes installment and credit sales and the exchange of property as well as the sale thereof ;.�.._�- for money; every such transaction, conditional or otherwise, for a +�i: - consideration, constituting a sale. Neither term includes exemptions k�'�:�--° pursuant to C.R.S. 1973, §39-26-102 (10) (a) through §39-26-102 (10) (k). � �� y�..�, ; �":,�::';. i 14. SUBCONTRACTOR - Any person whose contract is to `% perform all or a portion of another's contract. ��` "':i 15. SUBSTANTIAL COMPLETION OF THE PROJECT - the date on which the project is substantially complete, but in no event later than the date the final building inspection is .completed by the Chief � Building Official or, if the final inspection has not been approved by I the Chief Building Official, the date that the building or addition is a;! habitable for the beneficial occupancy of the owner or agent. l� .7: �'•��','-.. � 16. TAXPAYER - Every person who uses or consumes t; ':.: construction and building materials which are sub7ect to the use tax �;;� imposed pursuant to Section B. �` 17. TAXPAYER'S AiTTHORIZED AGENT - Any person authorized :`,� by the taxpayer to act in his behalf. f 18. USE TAX - The tax levied pursuant to Section B of ;��;'� this Resolution. = Saction B. PROPERTY TAXED. �'fi. i��:` There is hereby imposed and shall be collected from every taxpayer in ';y- this County a use tax for the privilege of using or consuming in the County any construction and building materials purchased at retail. This use tax shall be imposed at the rate of three percent (3�) on the `�: building materials' purchase price. - Section C. EXEMPTIONS __ This use tax shall not apply: -i> . -�; 1. To the storage, use, or consumption of any tangible ';..,, personal property the sale of which is subject to a retail sales tax b ;_� imposed by the County; „{ 2. To the storage, use, or consumption of any tangible � � I personal property purchased for resale in the County, either in its original form or as an ingredient of a manufactured or compounded � product, in the regular course of a business; ';�'::::".;�; ;. `1 3. To the storage, use, or consumption of tangible 1 :. personal property brought into the County by a non-resident hereof for ,;i� his or her own storage, use, or consumption while temporarily within the �`'�< `� County; however, this exemption does not apply to the storage, use, or �"�` 1 ' ;� 3 '� - r,� °,�� t� r 2 .kY _._..,. ._.�.._,.._` . _.__;.._.. ._ .. ,._.. :..�.......... �,-�.._. .. 6 .. . . , � .... 4'"" . . ..........:. .. �.:... . ,:'... . . .. .. .. .. . . ..._. .. _.. . �"�`ar�,�._, ` . ��:i"i ar�'uu,^•,�1:: . . . .s:.: - . , . .. � . ' t'�d'• . . . ' '^��xl�;i, . . ' t . �. -=,+j=_},;�'�- � � � . ��M.�y��i�.. .. . . _ . 4?�s.rR"�' ' . . . .. ::y..tts,`y�t . . 'aS�w.:4,` �'! , ,�.��a e.,, ',;'_�,��';":w: :A��: '�� . . ';h,ti?��: ` . . . -0r•� - . �, ...., - � u , s �: r ."•?'� '�' �` �eJ <7;;3.�,r '. . . - : . .. � . � � .�f,�l � � k � �;y� ,1( � f�'S{L 1��I�+ . . . w x� , �i�'j�� r� a �. '�', '��^�.��,�. �.r �x��`` 7 ��>;�alPR��V��>�"�o:.r�':��xC,.aii".,.. . �,ZI� ��'G�dG��s�� . .. .. �`� i q.'.: consumption of tangible personal property brought into this State by a non-resident to be used �n the conduct of a business in this State; 4. To the storage, use, or consumption of tangible personal property by the United States government, or the State of Colorado, or ita institutions, or its political subdivisions in their • governmental capacities only or by reli.gious or charitable corporations �,•- '_ in the conduct of their regular religious or charitable functions; �:,;�. �_.., . c. .: _ 5. 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 article, substance, or commodity, which tangible personal property enters into the processing ` of or becoming an ingredient or component part of the product or service r::j which is manufactured, compounded, or furnished in the container, label, � or the furnished shipping case thereof; � 6. 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 or use tax of another statutory �� r or home rule county equal to or in excess of that imposed by this �' � ;� Resolution. A credit shall be granted against the use tax imposed by ;�:i'3 this Resolution with respect to a person's storage, use, or consumption '� in Pitkin County of tangible personal property purchased in a previous ''�� statutory or home rule county. The amount of the credit shall be equal i� to the tax paid by such person by reason of the imposition of a sales �;-� tax or use tax of the previous statutory or home rule county on such :;;z;..� purchase or use of the property. The amount of the credit shall not ,;;-,z exceed the tax imposed by this Resolution. ��«r�., 'r>�== 7. To the storage, use, or consumption of tangible ...:;{ personal property and household effects acquired outside of the County :_�..;, and brought into it by a non-resident acquiring residency; � �•.� �;�::j 8. To the storage, use, or consumption of any '� construction and building materials if a written contract for the ;=:`-1-� purchase thereof was entered into prior to January 1, 1989; 9. To the storage, use, or consumption of any - construction and building materials required or made necessary in the - _ performance of any construotion contract bid, let, or entered into at any time prior January 1, 1989; c�e 10. To the storage of construction and building materials. �� Sect3on D. COLLECTION AND REMITTANCE i; �� 1. a. Except as otherwise provided in this Section D, �' ;�{ every person who uses or consumes oonstruction and building materials I which are subject to the use tax imposed pursuant to Section S, shall make a return and remit the use tax to the Director of Finance for the �.�_`.,;�,,.. , preceding period covered by the remittance on forms prescribed by the `: �; Director of Finance, showing in summary by job, the building materials ,.~k?�° -;� used or consumed by such person within the County in the preceding ��`,t' period. Such person shall maintain records of the purchase price of the ;�' �. � � 4 a ''°� :-� >� ��a.�s+s�r � - .``�- l i "__ ..:.�...-..� ..::.,�: . i. ..�'.-.- ..r. .... .. . .�..:... . .. . _.—� �'�. " - ,:f`:.� �{. - . ai ' . .. . ... . . .. . . . 1,.�, .� . - , ' "_. , `��:`�J��Y' . .. ' ::;L�� ' 'y+ . . �w< - -- _ -__ ' � �n � .'S��i:�]��': ' .. . � . tr,� . . . • . � .�K:t. 3 _ . _ . .. .��.>��-+�. �.`A., , � �S^�'T! G+'`�S ' .e�'M1`�V��, . ,��t= ` ` . �`�R'�: .r � ,.��. � "Rf. . �' _ ' _ — -- � r. _ ..:_. _.... . _ .. . ,�+ri- - -• . ., ....,-_ .: {� ,r r�?��r�,r��r ��J�?c�t . �, y�,,,Y�I,�f t f,, � �t � q��l6ti�`�'�.�� E . � 1 �'� I��'r.w � i �k."r: �r; j ��, .'!�►1.� .�.�.'}'' +� ��t�5��; 11,�v.�'��,��M�� . .��h��B�� p1� t t . '� s�..t� .u..:._�' o . �:Fs..1 Si"�, " E;:. materials used or consumed on each job and the amount of use tax due. � b. Any such return shall be subscribed by the taxpayer or his authorized agent and shall contain a written declaration that it is made under the penalties of perjury. c. In the event the taxpayer is a subcontractor on � ` a project with a general contractor, the subcontractor shall make such • returns to the general contractor according to the schedule selected by s'' i, -: the general contractor. The general contractor shall then make such r returns and remit the use tax to the Director of Finance for the entire = scope of work performed under his contract. Thus the general contractor _ . � is responsible for filing returns for all work performed under the scope -_, of his contract, including his subcontractors, and the owner and/or other contractors are responsible for filing returns for work which is �= ; perforraed outside the scope of the general contractor's obligations. " � d. The requirement of Section D.l.c., that a general �_ , ti;?.�;�°'_. contractor's use tax returns and remittances include the work of his �; ='�= subcontractors, shall be waived if the qeneral contractor (1) instructs ' 'T. .��.:�S'�: i.;. his subcontractots to report and remit directly to the Director of � '�"° Finance and 2 re orts to the Director of Finance on forms ' -;;,;-�.;�;�� ( ) p , prescribed ; _.;',�� by him, the following information on each subcontractor within 30 days - •• of hiring such subcontractor: name, address, phone number, use tax ,,;-�;,;ri'�i license number, and work to be performed. `�e`� 2. Monthl Returns - An �3; :: y y person required to make a return ' �`'�� under Section D.1. shall, on or before the twentieth (2oth) day of each r.�,nsa month, file a return with the Director of Finance summarizing by job the building materials used or consumed during the previous month and shall I at the same time pay to the Director of Finance the full amount of the ,,r � use tax due. ..x� ,'� .:";� _ 3. Alternative reporting and remittance methods - ^Y � I If either of the following alternatives is chosen and paid timely, then c �'';1 the provisions of Section D.2. which provides for the Piling of a �� : ;.{ monthly tax return shall be waived. x � F _'� a. Quarterly Returns - Any person required to make ��':�',:'{ a return under Section D.1. may at such person's election choose to make P'�' quarterly returns to the County. Such person shall file a return with the Director of Finance summarizing by job the building materials used �- or consumed during the previous quarter and shall at the same time pay - to the Director of Finance the full amount of the use tax due. ,� Quarterly returns aXe due on or before the twentieth (20) day after each calendar quarter for which the tax is due as indicated below. 4uarter Return due bv ." January through March April 20th April through June July 20th - .{ July through September August 20th r. ; i october through December January 2oth of the following �`;�; � -I year _ �i. `".r.�;?��' 5 Y j `• e.-,�.,(,,�.�i�. t h} � .. �, j;jr` __.....�.:...'�:��'..��"�_,-. , :..'-.�...1...4...... ........ .......::. . ... .. . ..... . �f �:v ' J..g.l.r�� .. ... ' � ` ^ ^. .' _ -.So•. S,' -LL,f r . ��F,i.,j.�i, ' . . r F �K� �:3:� . . _. S' � ' - '��"'�� ;,�y',.:-�•�.' � � �� . . w, . 'rt'.�=��'-`' V .;.�}::;:a..�� '` . . . . t -'- � : � Pe ' .. . '" . .....,— .. Rrti,. � . . . . � . r � � 3 ^ . C J�'ki Y 4,I L q �+�� ,��.`�:�y �"�v� ,. } �+`�jar� � � � *p��y �'tlN�, tp �j l . �F� ��y� �� ' '�0 k" St� ��'�'t... `x's'�'�ti'��' �f . ��'�� 1fl f . " . . .��rC.�,��x�.��Si&`��t"y71;1: .....^=e;�. .��ti�.�'��tft�.�t.�.., �_?... . _ , ."�'1�e.�l��l�. b. Deposit option - Any general contractor required to make a return under Section D.1. and required to obtain a building permit for his project and who has choaen to include the work of his subcontractors in his use tax returns and remittance may at his election remit a deposit to the County at the time the building permit is - issued. The amount of the deposit shall be computed on the basis of three percent (3$} of twenty-five percent (25$) of the permit valuation determined by the Chief Building Official. The taxpayer shall be issued a receipt identifying the project that is the subject of this deposit and the building permit number. The qeneral contractor then must file - a use tax return and pay any use tax due within ninety (90) days after i substantial completion of the project. If use tax is incurred - j subsequent to the period covered by such return, then the general _ , contractor shall file a final use tax return and pay any use tax due within•ninety (90) days after completion of the project. �; • 4. The taxpayer shall keep and preserve all invoices, � .=�'j receipts and statements showing such purchases of building materials for k �� a eriod of three 3 �_. ":` p O years after issuance of the Certificate of -�<=;>'';;� Occupancy or completion of the project, whichever is later. The County `� _:�%, may, within such thxee (3) year period, conduct an audit of such records %�:,�;.�:'� and any other relevant information to verify the actual purchase price ``"�' of the building materials used therein and to determine the actual tax . due. n�`T� 5ection E. CONFIDENTIALITY OF RECORDS. � �! ':5�.�_�� 1. Except in accordance with a court order or as otherwise provided by law, the County and its agents and employees shall ':�^��L�`� not divulge or make known in any way any information obtained from any ' .r;::� investigation conducted by the Finance Department or its agents or �" disclosed in any report or return or any other docuraent kept, filed or ti;:� maintained under the provisions of this Resolution. The persone charged '' �; with the custody of such reports or returns or other documents shall not be required to produce any of them or evidence of anything contained -;;.�;�� therein in any action or proceeding in any court, except on behalf of -=�Y,.°.� the Director of Finance in an action or proceeding under the provisions ;��-R? of this Resolution to which he or the Count is a of an art to an action or Y Party, or on behalf y p y y proceeding under the provisions af this •-+;� Resolution when the report of facts shown thereby is directly involved ,.. . in such action or proceeding, in either of which events the court may �''�� require the production of, and may admit in evidence, so rauch of said �.-� reports or of the £acts shown thereby as are pertinent to the action or proceeding and no more. a 2. Nothing in this section shall be construed to prohibit ;='y the delivery to a person or a duly authorized representative thereof of �::.- - a copy of any report or return or any other document kept, filed or maintained in connection with such person's tax liability. Copies of '�� such documents may be certified by the Director of Finance and when so � : �, ,' i certified shall be evidence equally with the originals and may be � °,+ received as evidence of. their contents. �'��: � E.�k�;`: _- 3. Nothing in this section shall be construed to prohibit �'�,.��., _ the publication of statistics so classified as to prevent the ,�i': - ,:,_ 6 :� ,�;;:;t -! �� _ �,+�..:.. . . . .�, .:�... _ , _ .. _,r, K{` 4 .. . . . _ . _ ... �._. . . . . �RJ.1��I, . . a , . �� , S1� � . _ . � :i=': . .Ft� � � .g+:�.(� . � • . ' , . uc�i�, ,� '�_+�_'.;':}. , `'.�:L: .. , . ':t�;,*,?i::�.y{:� .k:�;'�::'��. ,=��,1";4.':i . • �;�� 3:� « �"y �3 s� 7 " =�r '� ' � _ � e i �i _ .- . . . . ..__.. . . -ar�r. r � � ,l s-.�;�. �,�. �i�� { �' �6'i��"�'��, �``�i ' � ��^�z� ,,�� Aa !t, �y�y.�1y,'�M.� � �}"�' .��.E f '{��L'��,�,74e� .. t �°�,. o-A�� 'tir�y,�x _ "t44� ��'h: �"�`�.'. 'S1� ,� Z�� '. .�r`.5'�-�q��l':I�E'.l��E4!S��xrCe�T`�a�wt��,�'�7L:;.�..��.._: �3�e��.�i'� . r ..,�-��"t:R�'�'!... identification of particular reports or returns and the contents , thereof, or tha inspection of any documenta by the County Attorney or other legal representatives of the County. 4. Notwithstanding the provisions of this section, the `: Director of Finance may furnish to the taxing officials o£ the State of " Colorado or its political subdivisions, any other state or its political i; - subdivieions, or the United States any information contained in any 's,"'" report or return or any other document if the recipient jurisdiction �.:.. agrees with the Director of Finance to grant similar privileges to the ;': County and if such information is to be used by the jurisdiction only ;;� : j for tax-related purposes. - _" r Section F. REFUNDS �'_ Any person who has paid a deposit on the use tax at the time a buildinq `� � permit was issued under Section D.3.b. shall have the right to file, ' upon completion of work as described on such permit, a use tax return �• :;,.,^ti.� claiming that there has been an overpayment of use tax. Thereupon, 4 after a complete review by the Director of Finance and his findings �: ;,-::;€;� establishing that in fact there has been an overpayment, the Director ';:�� of Finance will cause a refund to be issued. :a �' >-� Section G. ENFORCEMEN2 `��h��, 1. a. If a person neglects or refuses to file a use tax ` � return or to pay any use tax as required by this Resolution, or if the .::�i: � '•,Tv;,� Director of Finance has cause to believe that a use tax return is inaccurate, then the Director of Finance may make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add '�_'.=� thereto a enalt e al to ten ercent 10$ thereof and interest on ..ir"r` P Y 4u P t ) such delinquent taxes at the rate imposed under Section J hereof. ";�'. � b. Promptly thereafter, the Director of Finance �, �;>>"r:� shall give to the delinquent taxpayer and owner of the property � - benefited written notice of such estimated taxes, penalty, and interest, which notice shall be sent by certified mail ci,irected to the last =�`�� address of such persons on file with the Director of Finance. Service ,_;';;:?,i of such notice shall be made in accordance with C.R.S. 1973, 26-2-106.1 and shall include all other information required thereby. If the ;:�i>, taxpayer disagrees with the amount of tax due, the ta�cpayer shall have � the right to a hearing before the Director of Finance. The taxpayer � shall have the burden of proof in any such hearing. �f c. Upon the issuance of a Notice of Deficiency, the ,_'1 tax shall become due and payable, and the taxpayer shall have such � � � rights and remedies and shall be subject to the procedures and � ; � limitations established in C.R.S. 1973, §29-2-106.1. �:�. [� 2. a. If any taxes, penalty, or interest shown due by � a,,: a Notice of Deficiency are not paid within five (5) days after the same ti... _ are due, then the Director oP Finanoe may issue a notice, setting forth f �,�`r,; .:',� the name of the taxpayer, the amount of the tax, penalties and interest, ;�'�+�: the date of the accrual thereof, a legal description of the real �4 ' .:'� 4� i?e.� 7 i,,`^� `-� ,:. �. . . : . r.�� .._. .. . ._.. . � . . . .- . .. . ._. , . . ...... .._..�_ .. . .. .... .. . . ... ... _ . .. .. .... . ... . . . . .S-'v:�;. ' � . ' . :•;'J 4 F !��. � . . � " .,�:-�:. , , __ _ ' ' i..G+a " � � � . - �'�.�r}:^' � ' . � . . l��.._ . "iv�i'f.:i�� . . . . . .. � . .'��R^.y r.d. � . . � - . ;� ' �.�y,'I�n'...Zi "� � .':�dai_:��r� a�:�i.�f.; . `��;:, -� .�\h�i`� "� `� o ,� �{��; . �in;-". . . � � _ .. . ... .. _ � ` . _ ,.� "� , r a �,iT't ;�i ° .ztic y ��7ta�} ry vr � tid'� r ! � �y < -{ Ht � �:=� �`y'� �. ,�5� � ,::�Y,a_e_,��'�ti�ti�lkt•k�lr�krl,�,u.'.':o ...�...._ w..''..:�.�`��'�,''��F . +..�5.�."�,.�"`']7.r �..]�� ;, �;+; property benefited by the articles subject to said unpaid tax and that the County claims a first and prior lien therefor on the real and tangible personal property of the taxpayer and/or on the real property benefited, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this Section on the property. �;.'� _ b. Said notice shall be filed in the office of the ��;•'.� County Clerk and Recorder of Pitkin County or any county in which the taxpayer owns real or tangible personal property, and the filing of such , notice shall create a lien on such property in that county and �' `�•` constitute notice thereof. After said notice has been filed, or - concurrently therewith, or at any time when taxes due are unpaid, � whether such notice shall have been filed or not, the Director of • ' �� Finance may issue a warrant directed to any duly authorized revenue [;; i collector, or to the sheriff of the county, commanding him to levy upon, � ` :.� seize, and sell sufficient of the real and personal property for the � payment of the amount due together with interest, penalties, and costs, subject to valid preexisting claims or liens. jx;: ::� �1:-. a 3. Such revenue collectoY or the sheriff shall forthwith 1't. ` ':�;� levy upon said property, and said property so levied upon shall be sold 3; in all respects, with like effect and in the same manner as is ";;'� prescribed by law with respect to executions against property upon ;,-� judgment of a court of record, and the remedies of garnishment shall apply. The sheriff shall be entitled to such fee in executing such warrants as are allowed by law for similar services. �r:� . ' 4. Any lien for taxes as shown on the records of the ��r; county clerks and xecorders as provided in this Section, upon payment of all taxes, penalties, and interest covered thereby shall be released by the Director of Finance in the same manner as mortgages and judgments ��;� are released. ,:`_i '=°y 5. To recover the taxes established hereby, penalties or interest due, the Director of Finance may bring an action in attachment, s=�� and a writ of attachment may be issued to the sheriff. In any such ,'_;� proceedings, no bond shall be required of the Director of Finance, nor �� sha11 any sheriff require of the Director of Finance an indemnifying bond for executing the writ of attachment or writ of execution upon any -.;;`v� judgment entered in such proceedings. The Director of Finance may ; prosecute appeals in such cases without the necessity of providing bond thereof. Iti is the duty of the County Attorney, when requested by the ` ' { Director of Finance, to commenae action for the recovery of taxes due �;; under this Resolution, and this remedy shall be in addition to all other existing remedies or remedies provided in this Resolution. "� i 6. In any action affecting the title to real estate or '� the ownership or rights to possession of personal property, the County may be made a party defendant for the purpose• of obtaining an Iadjudication or determination of its lien upon the property involved X therein. In any such action, service of summons upon the Director of ,,�;'., '1 � + Finance or any person in charge of the office of the Director of Finance r, , ,� shall be sufficient service and shall be binding upoa the County. r��-�, k ;�„`°.: 8 r. � i i� rc.� i :3;� � t !, , .:�R % ...._. ..........,..._... ... . _. .. ... .. . . .... .. . . _ � �. ��- . 4,_ , " . .... _... :-:� .. . . . 'l�i . �" . . ... . `i ''\_"." . � . . ,�f:�_ :'��: :.:._- t�: . ( .��i'G.,,..}'+.. � . y�'�; . �r � , .'T�.�.c;,c+�_,' _ :};.?as:'c.:p„x,:< . _ . . '.°.`;+''j;Y'*' ':�':-`.:.�z;'sYf:q:� , . .:�?s�eL�,� � . �� i.. 1��;:(:«� . .� :�}�' y � � , . . '%•.i.;,s.. . ..:... __.... ...,, .. _ , � . .._.__ . _ -_ �r�;. ` - �� i �� . ��.�� • ��,°�. �, t�ji'FI"Xk� i� f L �;y�� i{� � � � , , v '�� "� ��K �"��''��Y=��Y ��. ' �'�'�� ,�"��.._ �:i��,�'�`��`7A�S,,..�� ,�,x�:. �-, x�,�w�_ . �., w . ��i 1 7. The Director of Finance is authorized to waive, for good cause shown, any penalty assessed as provided in this Section, and any interest imposed in excess of the rate determined pursuant to • Section J shall be deemed a penalty. 8. If' a taxpayer pays for any tax imposed pursuant to �°4, �- this Resolution by check for which there are insufficient funds to cover '��'�-'� • such check, then the Director of Finance may assess a penalty against �. ''� � � such taxpayer as follows: (i) ten dollars ($10.00) for the first violation; (ii) twenty-five dollars ($25.00) for the second vi.olation; ��':`' ' and (iii) fifty dollars ($50.00) for each additional violation. If a + : ' penalty of twenty-five dollars ($25.00) or more has been assessed ! against a taxpayer by the Director of Finance, then the Director of 1.� Finance may require such taxpayer to pay all tax payments, whether due �. ' or to be due in the future, by certified funds, cashier's check or cash. � =! The penalty imposed by this Section is in addition to all other ' � penalties imposed pursuant to this Section. ir� t:;. � Section H. TAR LIEN k", . ;,"`,� �','::, The use tax imposed by Section B shall be a first and prior lien on the building materials used or consumed and the real property improved "`� thereby, and on all of the real and personal property of the taxpayer, ;4:� wherever located, subject only to any valid mortgage or other liens of record on and prior to the recording of notice as set forth in Section ,F,� G, whieh lien shall have precedence over all other liens of whatsoever � ,,; kind or nature, except as to preexisting claims or liens of a bona fide ;:�:� mortgagee, pledgee, judgment creditor, or purchaser whose rights have attached prior to the filing of the notice on such property. ;;�, Section I. INTENTIONAL TAX DEFICIENCY. ,';.� If any part of the deficiency in payment of the use tax is due to fraud with the intent to evade the tax, then there shall be added one hundred ,;;'� percent (100�) of the total amount of the deficiency, and in such case, ,:� the amount of the tax unpaid, including the additions, ehall become due and payable ten (10) days after written notice and demand by the Director of Finance, and an additional three percent (3�) per month on � said amount shall be added from the date that the return was due until paid. :e Section J. INTEREST RATE ON DELINQIIENT TAXES. ` J .g When interest is required or permitted to be charged under Sections G � or K, the annual rate of interest shall be that rate of interest established pursuant to C.R.S. 1973, §39-21-110.5. ;� Section K. INTEREST ON UNDERPAYMENT, NONPAYMENT OR EXTEN8ION8 OF TZME ; �' FOR PAYMENT OF TAX. ' ;;� 1. If any amount of use tax is not paid on or before the :.^�y,t;� last date prescribed for payment, then interest on such amount at the ��:'; � rate imposed under Section J shall be paid for the period from such last ,�.t,.�y�'r date to the date paid. The last date prescribed for payment shall be ;;_:u dc; � 9 �� .: 'i� �� . , . ..,._... . � �_.. , . ,:..::... :;..,,__... _ .;�..-:. .:,;;-. ,.� .,.�. . .._ �. ,. - � Z . _ . . . . . . . . � .. . . . . . _ . ., . .. . �i�7.�l��L� '.._ . _. . J . y • .f.'_- . � . . . ':.ci 1:,, - 1 . ..'_:.;'Y:"ri4.� , � � . ..fS'„-�„`��,;;.�;�.' � . ' . • .. ��.-.:�'� � . � .. ,i�a.J',+:'�' . ��°�,: . -c� '-i. . , , '=��?�i; i� . ' F�';*��Y � � ` . ��.�L. r„�. . � �_ _. .... .. b: t. � � �� r ��+�.�` 5 `q ' ,.vT� , p .ti"`,�.µ,`�y}4�� k�:�;�;I j��`��'i y ��'�-i,44�a +� 'i �4�;��.�Y`��,�j`c ��.� }� �� k�:ls`c w . 5d� �� *� y��')-�-' .�1, he'.��x1�` : +r�' u . �,�'�3�dL��7�c�5 FA.,J�.., �� p -�M�� . , � �.^� a� LJKk^1�'�,�_. 'Y �.." 26t �{. determined without regard to any extension of time for payment and in no event shall such date be later than the date that notice and demand foY tha tax is made by the Director of Finance. 2. Intarest prescribed under this Section and Seation G 4;.`��. shall be paid upon notice and demand and shall be assessed, collected, �';!` _ and paid in the same manner as the tax to which such interest is ��:;.. ' applicable. � 3. The Director of Finance may grant extensions of time � for payment of the use tax under procedures established by him. Section L. U8E TAX LICENSE REQIIIRED _:1 �':. ' l. No taxpayer shall use or consume building materials � in the oonduct of a business without first having obtained a use tax - ^f-:l licenae, which license shall be granted and issued by the Director o£ 1 Finance and shall be in force and effect until the thirty-first (31) day � ' ,� of December of the year issued, unless soonez revoked. � 2. It ehall be the duty of eaah such licensee on or (' ` before January lst of each year to obtain a renewal thereof if the T �:�x� licensee remains liable to account for the tax herein provided, but , ``-� nothing herein contained shall be constructed to empower the Director _'_� of Finance to refuse such renewal except revocation for cause of ` licensee's prior license. `'s'� 3. Such license shall be granted only upon application :�^� stating the name and address of the person desiring such license, the ' �� name of such business and the character thereof, the location, inaluding the street number, of such business and such other facts as may be ;:_� reasonably required by the Director of Finance. ,,��=� r:;i 4. No fee shall be charged for each license issued. ',�°:� 5. If an application for a license is submitted by a ,,� business which previously held a license, the Director of Finance may �,� require that any taxes, penalties and interest due under the previous •`-a license be paid and a bond posted in an amount set by the Director to ;'� ensure payment of taxes under the new license prior to the issuance of ;:�:� such new license. , �, � rt. ;:_� 6. Each license shall be numbered and shall show the name, mailing address and place of business of the licensee. No license shall be transferable. '� 7. The Director of Finance, after reasonable notice and _ ; a full hearing, may revoke the license of any person found by him to , < - have v io la te d any provision o f t his Re s o l u t i o n. _�4;>' �.,.�:. Section M. OTHER REMEDIES. ��`;a�`�c'' '�'1.,, �_:.S F �,.;:c :�. No provision of this Resolution shall preclude the County from utilizing �. ��.,' -� any other lawful penalties or other remedies applicable to the �a,�`�". collection of use taxes. _�� ,�; '� 10 :.`;� `,;j `� .__--�---_._. .._ . .�. ._... . .. .. .. ...__ _....:: . _ _ ._ , . }�,�±�,.._�... _ .,_, _ _ `<_;;r��;,_•� . ' . =.,t�;.;�:.�-� �.} M. . . .. . . . � ..�f`'�^t.�, . . _—=� � � . . ' . t . . a -.�5.'.— - �. . , . ' f'' .1�, ;y.��C�S.d•�n-� � ,. t:G, i�'N�'�_i�:' • � -:��F4=��a�. '-A"f y':j..�!. . � `�� '� ,¢'�.�,��'��^, .' ` � s�� m _?y`,'�.,:r� � ' - ,�.:5'� . .� "c , . � . .. . . ,_.. , .:. r, - - . ,. _.-_ Y �, � ` ��y�wA�v +,y p ��'rro�',�. . , . . +�,_' ,� i ,a � �S�tF?�" '�. + � �':u��r�`t �. {�y `y',�yl'�� ` k{ ��t:'.�v '� } {;�k�% � �1�� v ..�„'�1"� ��- ' • }«c �r; ri.d.: �_�il= � ��e�:�eYh.��:1��A��c�M.,�.:kACX'C�.i.IE.�'i�i5�.�iI:�.�:.�niYS`��•�.YU�-'' �,��- � � . �.��y �; � �S i, Section N. SEVERABILITY The provisions of this Resolution shall be severable and if any portions or provisions of this Resolution shall be declared invalid or unenforceable, such a declaration shall not render any of the other portions or provisions hereof invalid or unenforceable and all remaining portions and provisions of this Resolution shall be given full force and ' - effect. �;':�. r•. - E Section O. REVIEW � The efficiency and effectiveness of the procedures established by �.`�r � this Resolution shall be reviewed by the Hoard of County Commissioners ' in January, 1990. � '�{fI Section P. PUBLICATION '��:�a INTRODUCED� FIRST REAA, AND SET FOR PLTBLIC HEARING AT THE REGULAR i =�` MEETING ON THE 28th DAY OF Februarv , 1989. �;,� f �' NOTICE OF PUBLIC EiEARING PUBLISHED IPI THE ASPEN TSMES ON TIiE 9th 4.'�. r" :`%rs:' DAY OF March , 1989. ��,';�.:�t. ?^� APPROVED ON SECOND READING AFTER PUBLIC HEARING ON THE 14th DAY :. �, OF March , 1989. �;�(�� FINALLY ADOPTED ON THIRD READING ON THE 21ST DAY OF MARCH� 1989. , �>'y� �_ THIS RESOLUTION SHALL BE PUBLISHED BY TITLE AND SHORT OUTLINE IN �`i�,�� THE ASPEN TIMES ON THE 23rd DAY OF March , 1989, AS PROVIDED BY SECTION 2-8.1(C) OF THE CHARTER. ��»:.t �;?it� ATTEST: BOARD OF COUNTY COMMISSIOIZERS ';;;,°°k�7 OF PITKIN COUNTY� COLORADO ;Y(,[�� m� /V W`�_�..-` , s� By: =' anet�e Jon Colette Penne, Chairwoman eputy Clerk & Recorder '��` APPROVED AS TO FORM: �� ,�,�; ; e �'-` Thoma en on Smit `` . - county A t rney �,;�t; RECOMMENDED FOR APPROVAL: ; ��_ �,`_ ;5 :, � /i�� (i�� x:�` Thomas C. Oken 'k�, Administrative Services Director �� C:\wp5\use\reso8 `�� -=;_I 11 r,: �.. r YT 4L7, h� c' �}� AF f} - . ... . �.._.�.:.......-.:...s� .,.. _ ........ . - ��ti �.:.M, a.N,v . /'Y-�. -....r � . . .. . ... . _ . ....... ._�_ . . . .._ . .�.,�::. ... � ��',,�.a��j . _. . �. . . . - - � . (�� . , C�j�J�j��` ' .... . . a � . �.r y�nf . . . . ' �;� �� • �y �,. y°�...s,;S-,,�:5 . � - �l� . ':.F�-�Y�ii;�`�Yi � . . � . ��-'i�?f::j•: . � . . . �` . . • .fi � -� • � . ' � i ..k'��.,�'' ,. �RRre..'+°r• ' � . . '��'�'-. � . �YS a�'�: '�.3��k. ' . . � . .'r✓� � :� O • '