§ 4.04.280. Storage, consumption and use tax levied—Allocation of increased tax for open space acquisition and maintenance and street system maintenance and improvements from special public improvement funds—Sunset clause.

A.

Except as provided separately in subsections F through K of this section for construction equipment, there shall be levied and there shall be collected from every person a tax or excise for the privilege of storing, using, distributing or otherwise consuming any article of tangible personal property purchased at retail from sources outside the corporate limits of the city, subsequent to the effective date of the ordinance codified in this chapter. Such tax shall be payable to and shall be collected by the director of finance at the rate of 3.53 percent of the price to be computed in accordance with schedules or systems approved by the finance director. Said schedules or systems shall be designed so that no such tax is charged on any sale of $0.16 or less.

B.

All revenues derived from the three-quarters-cent increase approved according to Ordinance O-86-22 and extended according to Ordinances O-90-32, O-94-51, O-2001-42, O-2005-62, O-2009-50, and O-2014-42 and all revenues received by the city from the county, state and federal government for the purpose of street system operations and improvements shall be allocated to a special public improvement fund as contemplated by article 9.9 of the City Charter, designated the street system maintenance and improvement fund, which shall exist solely to fund operations, maintenance, rehabilitation and improvement of the city transportation system.

C.

Revenues derived from the three-quarters-cent street system maintenance and improvement component of the taxes imposed by this section shall be allocated and expended for:

•

Street maintenance, transportation services, traffic signal maintenance, snow removal;

•

Capital construction projects;

•

Street rehabilitation program, concrete repair and replacement; and

•

Transportation system management projects, school and pedestrian safety, traffic signals, turn lanes, safety and capacity improvements.

Specific annual expenditures for qualifying projects shall be determined annually through the city's capital improvements program and annual operating budget.

D.

No revenues derived from the three-quarters-cent increase shall be applied to debt existing prior to July 1, 1986.

E.

No administrative transfer fee in excess of 8.50 percent shall be charged to the street system maintenance and improvement fund.

F.

Construction equipment which is located within the boundaries of the city for a period of more than 30 consecutive days shall be subjected to the full applicable storage, consumption and use tax of the city.

G.

Construction equipment which is located within the boundaries of the city for a period of 30 consecutive days or less shall be subjected to the city's storage, consumption and use tax in an amount which does not exceed the amount calculated as follows: the purchase price of the equipment shall be multiplied by a fraction, the numerator of which is one and the denominator of which is 12,, and the result shall be multiplied by the rate set forth in this section.

H.

Where the provisions of subsection G of this section are utilized, the credit provisions of subsection K of section 4.04.290 shall apply at such time as the aggregate sales, storage, consumption and use taxes legally imposed by and paid to other statutory and home rule municipalities on any such equipment equal to the rate set forth in this section.

I.

In order to avail himself or herself of the provisions of subsection H of this section, the taxpayer shall comply with the following procedure:

1.

Prior to or on the date the equipment is located within the boundaries of the city, the tax filer shall file with the city's finance director an equipment declaration on a form provided by the city. Such declaration shall state the dates on which the tax filer anticipates the equipment will be located within and removed from the boundaries of the city, shall include a description of each such anticipated piece of equipment, shall state the actual or anticipated purchase price of each such anticipated piece of equipment, and shall include such other information as reasonably deemed necessary by the city.

2.

The tax filer shall file with the city an amended equipment declaration reflecting any changes in the information contained in any previous equipment declaration no less than once every 90 days after the equipment is brought into the boundaries of the city or, for equipment which is brought into the boundaries of the city for a project of less than 90 days' duration, no later than ten days after substantial completion of the project.

3.

The tax filer need not report on any equipment declaration any equipment for which the purchase price was under $2,500.00.

J.

If the equipment declaration is given as provided in subsection I of this section, then as to any item of construction equipment for which the customary purchase price is under $2,500.00 which was brought into the boundaries of the city temporarily for use on a construction project, it shall be presumed that the item was purchased in a jurisdiction having a local sales or use tax as high as the applicable rates therefor set forth in this chapter, and that such local sales or use tax was previously paid. In such case the burden of proof in any proceeding before the city's director of finance, the executive director of the department of revenue, or the district court, shall be on the city to prove such local sales or use tax was not paid.

K.

If the tax filer fails to comply with the provisions of subsection I of this section, the taxpayer may not avail himself or herself of the provisions of subsection G of this section and shall be subject to the provisions of subsection F of this section. However, substantial compliance with the provisions of subsection I of this section shall allow the tax filer to avail himself or herself of the provisions of subsection G of this section.

L.

On December 31, 2026, unless the electors authorize extending the three-quarters-cent street system maintenance and improvement component of the taxes imposed by this section, the tax rates listed in subsection A of this section shall be reduced in the amount by which they were increased by Ordinance O-86-22 and subsections B through E and subsection L of this section shall be repealed.

M.

All revenues derived from the 2001 two-tenths-cent increase, approved according to Ordinance O-2000-41, shall be allocated to a special fund as contemplated by article 9.9 of the City Charter, designated the open space sales tax fund, which shall be used solely for the purposes stated in section 4.04.130, subsections G through L.

N.

On December 31, 2034, unless the electors authorize extending the two-tenths-cent open space acquisition component of the taxes imposed by this section, the tax rates listed in subsection A of this section shall be reduced in the amount by which they were increased by Ordinance O-2000-41 and subsections M and N of this section shall be repealed.

O.

All revenues derived from the three and one-quarter tenths of one cent increase approved according to Ordinance O-2006-61 shall be used exclusively to provide additional resources to increase the level of service for public safety in Longmont, including, but not limited to: police officers and personnel for gang suppression, prevention and intervention; police officers to improve emergency response and patrol; emergency dispatchers for 911 response; detectives to investigate identity theft, internet fraud and child predatory crimes; fire fighters to improve emergency response time; personnel to support emergency public safety responders; and police and fire equipment and facilities. None of such revenues shall be allocated to the general fund or the public improvement fund, but all such revenues shall be allocated to a special fund, created according to article 9.9 of the City Charter, designated the public safety sales tax fund, which shall exist solely to fund expenditures to increase the level of service for public safety in Longmont, as outlined in this subsection O. (Approved by voters November 7, 2006.)

P.

All revenues derived from the two and fifty-five one-hundredths of one cent increase approved according to Ordinance O-2017-46 shall be used exclusively to provide additional resources to increase the level of service for public safety in Longmont, including, but not limited to: police officers and personnel for traffic enforcement and to investigate sex assaults; police officers to ensure safety of officers and to improve emergency response; emergency dispatchers for 911 response; firefighters to ensure safe and sufficient response to emergencies; personnel to support emergency public safety responders; and police and fire equipment and facilities to ensure safety. The scope of the permissible use of such revenues shall be coterminous with the scope described in subsection O, above. Accordingly, all such revenues shall also be allocated to the public safety sales tax fund and shall be subject to the same restrictions as other moneys deposited therein. (Approved by voters November 7, 2017.)

(Code 1981, § 2-4-20(A)—(C); Code 1993, § 4.04.280; Ord. No. O-82-24, § 1; Ord. No. O-82-73, § 2; Ord. No. O-85-109, § 4; Ord. No. O-86-22, § 2; Ord. No. O-87-76, § 1; Ord. No. O-90-32, § 2; Ord. No. O-90-56, § 2; Ord. No. O-91-60, § 15; Ord. No. O-93-52, § 2; Ord. No. O-94-51, § 3; Ord. No. O-2000-41, § 3; Ord. No. O-2000-42, § 3; Ord. No. O-2001-42, § 36; Ord. No. O-2005-62, § 3; Ord. No. O-2007-73, § 3; Ord. No. O-2009-50, § 3, 8-25-2009; Ord. No. O-2014-42, § 3, 8-12-2014; Ord. No. O-2017-46, § 4, 8-22-2017)