ORDINANCE NO. 2376
AMENDING THE SALES TAX LICENSING PROVISIONS
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GRAND JUNCTION:
That the following sections of Article II of Chapter 24 of the Code of Ordinances be amended as follows:
1. Section 24-34 is amended to read:
Section 24-34. Retail license required; issuance; expiration.
(1) It shall be unlawful for any person to engage in the business of selling at retail, as the same is defined in this chapter, without having first obtained a license therefor, which license shall be granted and issued by the finance director and shall be in force and effect until the thirty-first day of December of the year in which it was issued, unless ISSUED FOR A SHORTER PERIOD OR sooner revoked.
(2) NO FEE SHALL BE CHARGED FOR RENEWAL OF A LICENSE, BUT A FEE OF $10.00 SHALL BE CHARGED FOR THE ISSUANCE OF A NEW LICENSE. THE RENEWAL OF A LICENSE ISSUED ON LESS THAN AN ANNUAL BASIS SHALL BE CONSIDERED A NEW LICENSE.
2. Section 24-35 is amended to read:
Section 24-35. Application for license; BOND, renewal.
(1) THE license shall be granted only upon application, stating THE name and address of THE person desiring THE license, including the street number of THE business, and such other INFORMATION as may be reasonably required by the finance director. THE FINANCE DIRECTOR SHALL MAKE SUCH INVESTIGATION OF THE INFORMATION FURNISHED IN THE APPLICATION AS HE SHALL DETERMINE TO VERIFY THE TRUTH OF THE STATEMENTS IN THE APPLICATION.
(2) THE APPLICANT FOR A NEW LICENSE MUST POST A CASH BOND EQUAL TO THE LICENSEE'S ESTIMATE, APPROVED BY THE FINANCE DIRECTOR, OF THE SALES TAX PAYMENT FOR TWO MONTHS, OR, IF THE LICENSE IS FOR LESS THAN TWO MONTHS, THE ESTIMATED SALES TAX PAYMENT FOR THE LESSER PERIOD. WHEN THE LICENSEE HAS COMPLIED WITH ALL OF THE PROVISIONS OF THIS CHAPTER, THE BOND WILL BE REFUNDED TO THE APPLICANT. CHARITABLE ORGANIZATIONS AND ORGANIZATIONS NOT FOR PROFIT SHALL NOT BE SUBJECT TO BOND PROVISIONS.
(3) It shall be the duty of each licensee WHOSE LICENSE IS ISSUED ON AN ANNUAL BASIS, on or before January first of each year during which this chapter remains in effect, to obtain a renewal thereof if the licensee remains in retail business or liable to account for the tax herein provided, but nothing herein contained shall be construed to empower the finance director to refuse such renewal except revocation for cause of licensee's prior license.
PASSED and ADOPTED this 2nd day of March, 1988.
O.F. Ragsdale
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President of the Council
Attest:
Neva B. Lockhart, CMC
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City Clerk
I HEREBY CERTIFY that the foregoing ordinance, being Ordinance No. 2376, was introduced, read, and ordered published by the City Council of the City of Grand Junction, Colorado, at a regular meeting of said body held on the 17th day of February, 1988, and that the same was published in The Daily Sentinel, a newspaper published and in general circulation in said City, at least ten before its final passage.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of said City this 3rd day of March, 1988.
Neva B. Lockhart, CMC
____________________
Neva B. Lockhart, CMC
City Clerk
Published: February 19, 1988
Published: March 4, 1988
Effective: April 3, 1988