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O-2008-22
AN ORDINANCE
AMENDING CHAPTER 3.01 OF THE LAKEWOOD MUNICIPAL CODE RELATING TO SALES AND USE TAX BY THE ADDITION OF A NEW SECTION 3.01.205 RELATING TO AN ELECTRONIC DATABASE FOR THE PURPOSE OF DETERMINING TAXING JURISDICTIONS
WHEREAS, in 2004 the General Assembly adopted C.R.S. 39-26-105.3, concerning the authorization for retailers to be held harmless for collecting the incorrect amount of State sales tax due on a purchase when relying on a certified electronic database of addresses to determine the jurisdictions to which tax is owed; and,
WHEREAS, the City of Lakewood had previously conformed tax policy in a manner that is consistent with the intentions of C.R.S. 39-26-105.3 and provides City resources proven effective at identification of jurisdiction assignment; and,
WHEREAS, the Municipal code should be amended to conform with C.R.S. 39-26-105.3.
NOW, THEREFORE, BE IT ORDAINED, by the City Council of the City of Lakewood, Colorado, that:
SECTION 1. A new Section 3.01.205 of the Lakewood Municipal Code is adopted to read as follows:
3.01.205 Electronic Database.
A. Any retailer that collects and remits sales tax to the Finance Director as
provided in this Section may use an electronic database of state addresses that
is certified by the state department of revenue pursuant to § 39-26-105.3,
C.R.S., to determine the jurisdictions to which tax is owed.
B. Any retailer that uses the data contained in an electronic database certified
by the state department of revenue pursuant to § 39-26-105.3, C.R.S., to
determine the jurisdictions to which tax is owed shall be held harmless for
any tax, penalty, or interest owed the city that otherwise would be due solely
as a result of an error in the electronic database, provided that the retailer
demonstrate that it used the most current information available in such electronic
database on the date that the sale occurred. Each retailer shall keep and preserve
such records as prescribed by the manager of revenue to demonstrate that it
used the most current information available in the electronic database on the
date that the sale occurred. Notwithstanding the above, if the error in collecting
and remitting is a result of a deceptive representation, a false representation,
or fraud, the provisions of this section shall not apply.
C. The provisions of this Section shall not apply to use tax.
SECTION 2. This ordinance shall take effect thirty (30) days after final publication.
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 11th day of August, 2008; published by title in the Rocky Mountain News and in full on the City of Lakewood's website, www.lakewood.org, on the 14th day of August, 2008; set for public hearing on the 25th day of August, 2008 read, finally passed and adopted by the City Council on the 25th day of August, 2008, and, signed and approved by the Mayor on the 26th day of August, 2008.
Bob Murphy, Mayor
ATTEST:
Margy Greer, City Clerk
APPROVED AS TO FORM:
Timothy Cox, City Attorney
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