HomeMy WebLinkAbout 19-97 Sales Tax Lic Susp FMC 3.08.090-140RESOLUTION 19-97
A RESOLUTION OF THE BOARD OF TRUSTEES OF THE TOWN OF
FIRESTONE, COLORADO, AUTHORIZING THE TEMPORARY
SUSPENSION OF ENFORCEMENT OF SECTIONS 3.08.090 THROUGH
3.08.140 OF THE FIRESTONE MUNICIPAL CODE, PERTAINING TO
SALES TAX LICENSES
WHEREAS, Sections 3.08.090 through 3.08.140 of the Firestone Municipal Code
require any business engaged in the sale of tangible personal property at retail within the Town
of Firestone to apply for and obtain, in addition the Town's general business license, a sales
tax license, including any renewals thereof, and further provide for of a fee in relation thereto;
and
WHEREAS, the Board of Trustees desires to review for potential revision to Chapter
3.08 of the Firestone Municipal Code regarding sales tax licensing and renewals, in light of the
Town's general business licensing scheme, which may be an adequate mechanism for the
Town to account for local retailers as well as the sales and use tax revenue generated, collected
and reported from such retailers by the State Department of Revenue, who is responsible for
administering, collecting and distributing the Town's sales and use tax; and
WHEREAS, the Board of Trustees finds and declares that certain circumstances are
present that reasonably require suspension of enforcement activities related to Sections
3.08.090 through 3.08.140 of the Firestone Municipal Code,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE
TOWN OF FIRESTONE, COLORADO:
Section 1. That there be and hereby is imposed a temporary suspension of the enforcement
of Sections 3.08.090 through 3.08.140 of the Firestone Municipal Code related to sales tax
licensing and the collection of sales tax license and license renewal fees.
Section 2. The temporary suspension of enforcement of Sections 3.08.090 through 3.08.140
of the Firestone Municipal Code shall not affect the collection, administration and enforcement
of the sales and use tax imposed by Chapter 3.08 of the Firestone Municipal Code by the State
Department of Revenue, nor the administration and enforcement of Chapter 5.04 of the Firestone
Municipal Code pertaining to general business licensing.
INTRODUCED, READ AND ADOPTED this 20th day of November, 2019.
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bi Sind�'1'ar, Mayor
ATTEST:
Lisa Bartley, Clerk ProAe
Town Attorney
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Resolution I M7