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Amended May 12, 2008
O-2008-11
AN ORDINANCE
ELIMINATING THE SALES TAX ON FOOD FOR DOMESTIC HOME CONSUMPTION AND RESCINDING THE TEMPORARY SALES TAX WAIVER WITHIN CERTAIN AREAS OF THE CITY AND DECLARING AN EMERGENCY
WHEREAS, the City Council of the City of Lakewood has determined that it is in the best interests of the citizens of Lakewood, and particularly the City's elderly and low-income population, to eliminate the sales tax on the sale of "food," which is defined in Section 3.01.020 of the Lakewood Municipal Code as "food for domestic home consumption," provided that the resulting loss of revenue can be at least partially offset from other sources so as not to unduly impede the City's ability to provide important and necessary services; and
WHEREAS, by Ordinance No.O-2005-26, in full accordance with Article X, Section 20 of the Colorado Constitution, the City Council submitted to the voters of Lakewood a ballot issue to authorize the City to increase the sales and use tax rate from two percent to three percent, with an exemption for food, and to authorize the City to collect, retain and spend the revenues from the sales and use tax increase as a voter-approved revenue change, and to further authorize the temporary waiver of the sales tax increase within certain areas of the City; and
WHEREAS, Ordinance No. O-2005-26, as approved by a majority of the voters casting ballots at the general election on November 1, 2005, provides that the temporary waiver of the sales tax increase within certain areas of the City would be for one year, commencing on January 1, 2006, and would automatically renew each year thereafter unless rescinded as to one or more of the subject properties by the City Council at least sixty days prior to December 31st of any given year; and
WHEREAS, the City Council has determined that the temporary waiver of the voter-approved one percent sales tax increase imposed by Ordinance O-2005-26 should not be further renewed and should be rescinded as to two of the areas described in Ordinance O-2005-26, in order to partially offset the loss of revenue that will result from the elimination of the sales tax on food for domestic home consumption; and
WHEREAS, the City's revenue projections show that adoption of this Ordinance
eliminating the sales tax on food for domestic home consumption and simultaneously
rescinding the temporary waiver of the voter-approved sales tax increase within
certain areas of the City will result in a net loss of revenue to the City;
and
WHEREAS, it is the intent of the City Council that this Ordinance providing
for the elimination of the sales tax on food for domestic home consumption and
the rescission of the temporary waiver of the voter-approved sales tax increase
within certain areas of the City be non-severable, so that if either provision
were found to be invalid or unenforceable, said invalidity or unenforceability
would render the entire Ordinance void and of no effect.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Lakewood, Colorado, that:
SECTION 1. Effective January 1, 2009, Subsection 3.01.140 B of the Lakewood Municipal Code shall be amended by the addition of the phrase "except 'food' as defined in Section 3.01.020," so as to read in full as follows:
There is imposed upon all sales of commodities and services specified in Section 3.01.120, except "food" as defined in Section 3.01.020, a tax at the rate of two percent of the amount of the sale, to be computed in accordance with the schedules or systems set forth in the rules and regulations prescribed therefore. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty-four cents or less.
SECTION 2. Effective January 1, 2009, the temporary waiver of the one percent sales tax increase imposed by Ordinance O-2005-26, as such waiver applied to certain properties specifically identified as Colorado Mills, as such area is more fully described in Exhibit A to Ordinance O-2005-26, and Wal-Mart, as such area is more fully described in Exhibit C to Ordinance O-2005-26, shall be rescinded.
SECTION 3. This Ordinance is non-severable. If any section, paragraph, clause or provision of this Ordinance shall for any reason be held by a court of competent jurisdiction to be invalid or unenforceable, said invalidity or unenforceability shall render the entire Ordinance void and of no effect and any actions taken pursuant to this Ordinance shall be void and of no effect.
SECTION 4. This Ordinance and the amendments to the Lakewood Municipal Code contained herein shall be self-executing, and no further action of the City Council shall be required to implement its provisions.
SECTION 5. Emergency. This Ordinance is necessary for the immediate preservation
of the public peace, health or safety because of the negative impact of any
delay in the effective date of this Ordinance on merchants in the City, who
will be required to recalibrate machinery and equipment and to educate employees
on the changes in the City's sales tax law, and because of the substantial impact
of the changes on the City's 2009 budget process, which is already under way.
Accordingly, this Ordinance shall take effect upon the Mayor's signature.
I hereby attest and certify that the within and foregoing ordinance was introduced
and read on first reading at a regular meeting of the Lakewood City Council
on the 28th day of April, 2008; published by title in the Rocky Mountain News
and on the City of Lakewood's website, www.lakewood.org., on the 1st day of
May, 2008; set for public hearing on the 12th day of May, 2008; read, finally
passed and adopted by the City Council on the 12th day of May, 2008, and signed,
and approved by the Mayor on the 13th day of May, 2008.
Bob Murphy, Mayor
ATTEST:
Margy Greer, City Clerk
APPROVED AS TO FORM:
Tim Cox, City Attorney
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