HomeMy WebLinkAbout1993-24 Repealing and Reenacting Section 3.40.170 of the Vail Municipal Code Deleting the Definition of "Charitable"~_ ! ! ~
ORDINANCE NO. 24
SERIES OF 1993
AN ORDINANCE REPEALING AND REENACTING SECTION 3.40.170
OF THE MUNICIPAL CODE OF THE TOWN OF VAIL
DELETING THE DEFINITION OF "CHARITABLE.'"
WHEREAS, the Town Council of the Town of Vail believes that it would be for the benefit
of the health, safety, and welfare of the residents of the Town of Vail if the definition of
"charitable" is deleted from the provision providing #or sales tax exemptions.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO, THAT:
Section 1
Section 3.40.170 of the Municipal Code of the Town of Vail is repealed and reenacted as
follows:
3.40.170 -Exemptions.
The #ollowing goods and services shall be exempt from sales tax under the provisions of
this Chapter 3.40:
A. All sales to the United States government and to the State, its departments and
institutions and the political subdivisions thereof in their governmental capacities only.
B. All sales made to charitable organizations in the conduct of their regular charitable
functions and activities.
C. All sales which the Town is prohibited from taxing under the Constitutional Laws
of the United States, the State, or the Town's Charter.
D. Ail sales of cigarettes.
E. Medical supplies as set forth in Section 3.040.020, subsection Y.
F. All sales made to schools, other than schools held ar conducted for private or
corporate profit.
G. Ail sales of construction and building materials, as such term is used in Section 29-
2-109 of the Colorado Revised Statutes, if such materials are picked up by the purchaser or if yhe
purchaser of such materials gives to the retailer a building permit number.
H. The transfer of tangible personal property without considera#ion (other than the
purchase, sale or promotion of the transferor's product) to a vendee located outside the town for
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Ordinance No. 24, Series o1 1993
•.
use outside the town in selling products normally sold at wholesale by the transferor.
I. All commodities which are taxed under the provisions of Article 27, Title 39 of the
Colorado Revised Statutes, and all commodities which are taxed under such provisions and for
which the tax is refunded, and the sale of special fuel, as defined in Section 39-27-201 ($) of the
Colorado Revised Sta#utes,used for the operation of farm vehicles are being used on farms and
ranches.
J. Exempt commercial packaging materials as set forth in Section 3.40.020,
subsection P.
K. i . All safes of construction and building materials to contractors and
subcontractors for use in the building, erection, alteration, or repair of
structures, highways, roads, streets, and other public works owned or used
by:
a. The United States government, the state, its departments and
institutions, and the political subdivisions thereof in their governmental
capacities only;
b. Charitable organizations in the conduct of their regular charitable
functions and activities; or
c. Schools, other than schools held or conducted for private or
corporate profit.
2. On application by a purchaser or seller, the finance director shall issue to
a contractor or subcontractor a certificate or certificates of exemption
indicating that the contractor's ar subcontractor's purchase of construction
or building materials is for a purpose stated in paragraph ~ . of this
subsection K. and is, #herefare, free from sales tax. The finance director
shall provide forms for such application and far such certificate and shall
have the authority to verify that the contractor or subcontractor is, in fact,
entitled to the issuance of such certificate prior to such issuance.
L. 1. Sales to and purchases of tangible personal property by a person engaged
in the business of manufacturing, compounding for safe, profit for use, any
article, substance, or commodity which tangible persona[ 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, shall be exempt
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Ordinance No. 24, Series of 1993
• w
from taxation under this Chapter 3.40.
2. As used in paragraph 1. of this subsection L,. with regard to food products,
tangible personal property enters into the processing of such products and,
therefore, is exempt from taxation when:
a. It is intended that such property become an integral or constituent
part of a food product which is intended to be sold ultimately at
retail for human consumption; or
b. Such property, whether or not it becomes an integral or constituent
part of a food product, is a chemical, solvent, agent, mold skin
casing, or other material, is used for the purpose of producing or
inducing a chemical or physical change in a food product or is used
for the purpose of placing a food product in a more marketable
condition and is directly utilized and consumed, dissipated, or
destroyed, to the extend it is rendered unfit for further use, in the
processing of a food product which is intended to be sold ultimately
at retail for human consumption.
M. All sales and purchases of electricity, coal, gas, fuel oil, coke, or nuclear fuel, for
use in processing, manufacturing, mining, refining, irrigation, construction, telecommunication
services and street and railroad transportation services and all industrial uses.
N. In any case in which a sales tax has been imposed under this Chapter 3.40 on
lubricating oil used other than in motor vehicles, the purchaser thereof shall be entitled to a refund
equal to the amount of the sales tax paid on that portion of the sales tax price thereof which is
attributable to the federal excise tax imposed on the sale of such lubricating oil. The refund
allowed under this subsection N shall be paid by the finance director upon receiving under
Section 6425 of the Internal Revenue Code of 1954, as amended a refund of the federal excise
tax paid on the sale of such lubricating oil. The claim for a refund shall be made upon forms
furnished by the finance department.
O. All sales and purchases of refactory materials and carbon electrodes used by a
person manufacturing iron and steel for sale or profit and all sales and purchases of inorganic
chemicals used in the processing of vanadium-uranium ores.
P. All sales and purchases of newsprint and printer's ink fnr use by publishers of
newspapers and commercial printers and all sales and purchasers of newspapers, as such term
is defined in Section 24-7D-1q2 of the Colorado Revised Statutes.
3
Ordinance No. 24, Series o1 1993
Q. All sales of tangible personal property purchased or sold within the town if delivered
outside the town to the purchaser.
R. Modified computer software programs in Section 3.40.020, subsection Z.
5. The sale of food as defined in Section 2012{g) of Title 7 of the United States Code
as of, and as it may be amended after, October 1, 1987, that is purchased by the medium of
exchange commonly known as "food stamps", and the safe of food as defined in ar pursuant to
Section 4786 of Title 42 of the United States Code as of, and as it may be amended after,
October 1, 1987, that is purchased with vouchers, checks, or similar certificates of exchange for
the "Special Supplemental Food Program" for Women, Infants, and Children.
Section 2
If any part, section, subsection, sentence, clause or phrase of this ordinance is for
any reason held to be invalid, such decision shall not affect the validity of the remaining portions
of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and
each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any
one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid.
Section 3
The Town Council hereby finds, determines, and declares that this ordinance is necessary
and proper for the health, safety, and welfare of the Town of Vail and the inhabitants thereof.
Section 4
The repeal or the repeal and reenactment of any provision of the Municipal Code
of the Tawn of Vail as provided in this ordinance chalk not affect any right which has accrued, any
duty imposed, any violation that occurred prior to the effective date hereof, any prosecution
commenced, nor any other action or proceedings as commenced under or by virtue of the
provision repealed ar repealed and reenacted.. The repeal of any provision hereby shall not
revive any provision or any ordinance previously repealed or superseded unless expressly stated
herein.
Section 5
All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent herewith are
repealed to the extent only of such inconsistency. This repealer shall not be construed to revise
any bylaw, order, resolution, or ordinance, or part thereof, theretofore repealed.
INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FU~.L ON
FIRST READING this 5th day of October, 1993, and a public hearing shall be held on this
4
Ordinance No. 24, Series of 1993
• • •
Ordinance on the 19th day of October, 1993, at 7:3D p.m. in the Council Chambers of the Vai!
Municipal Building, Vail, Colorado.
ATTEST:
ouu-j ~ ~,lla~flP~J~~
Holly L. Mc~utcheon, Town Clerk
Margar~ A. Osterfoss, Mayor
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
by title only this 19th day of October, 1993.
ATTEST:
~n~~
Holly L. McCutcheon, Tawn Clerk
G;10HE}5324
Margar~ A. Osterfoss, Mayer
,~
M
Ordinance No. 24, Sera vt 1993
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