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ORDINANCE: 2003-4
SUBJECT: Ordinance amending Chapter 3.01 of the Lakewood Municipal Code relating to sales and use tax, to include requirements of the Mobile Telecommunications Sourcing Act (MTSA), 4 U.S.C., Sections 116 to 126. This Act establishes sourcing requirements for state and local taxation of Mobile Telecommunications services.
RECOMMENDATION: Approval of the proposed amendments will include in the Lakewood Municipal Code the requirements established by federal law and conforming laws enacted by the Colorado General Assembly.
SUMMARY AND BACKGROUND OF SUBJECT MATTER: In July 2000, the United States Congress enacted the Mobile Telecommunications Sourcing Act (MTSA), 4 U.S.C., Sections 116 to 126 to establish sourcing requirements for state and local taxation of Mobile Telecommunications services. The federal law provides that taxes on Mobile Telecommunications services are to be collected and remitted to the jurisdiction where the customer's primary use of services occurs, regardless of where the mobile telecommunication services originate, pass through, or terminate. The Colorado General Assembly has enacted legislation conforming their laws to the provisions of the MTSA, and requiring local governments to amend any ordinance or resolutions that may impose a sales tax on mobile telecommunication service to conform to the MTSA prior to August 1, 2002.
The City of Lakewood had previously conformed tax policy in a manner that is consistent with the requirements of the MTSA, and is therefore procedurally in compliance at this time. The amendments, as required, are presumed to be fiscally neutral to Lakewood.
The amendments to the ordinance include additions to Chapter 3.01 Section 3.01.020, Definitions, as noted, addition of Subsection (a) to Section 3.01,120(C)(1), the addition of Subsection 35 to Section 3.01.180, and the addition of Subsection (E)(2) to Section 3.01.250 and renumbering existing subsections to (E). Administrative elements of the amendments are added to the corresponding Rules and Regulations.
DATE OF FIRST READING: January 27, 2003
DATE OF SECOND READING: February 10, 2003
ATTACHMENTS: Ordinance O-2003-4
Ordinance O-2003-4
Redline Version
ORIGINATED BY: Karen Stickland, Revenue Manager
STAFF PERSON RESPONSIBLE: Karen Stickland, Revenue Manager, 303-987-7631
SUBMITTED BY:
Karen Stickland, Revenue Manager
Jacque Wedding-Scott, Director of Finance
REVIEWED BY:
Joni Inman, Director Mayor and City Manager's Office
Michael J. Rock, City Manager
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