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File #: 17-0527    Version: 1
Type: Bill Status: Passed
File created: 5/1/2017 In control: Finance & Governance Committee
On agenda: 6/19/2017 Final action:
Title: A bill for an ordinance amending the City Retail Sales Tax Article, Article II, Chapter 53 of the Denver Revised Municipal Code and the City Use Tax Article, Article III, Chapter 53 of the Denver Revised Municipal Code to exempt the purchase of water from taxation. Amends Articles II and III of Chapter 53 of the Denver Revised Municipal Code to expand the exemption of water from sales and use tax to reflect practices in neighboring jurisdictions. The Committee approved filing this bill at its meeting on 5-16-17.
Attachments: 1. BR17 0527 DOF Exempt Water from Sales Use Taxation Language, 2. BR17 0527 DOF Exempt Water from Sales Use Taxation Request, 3. F&G - Exempt Water from S&U.pps, 4. 17-0527_BillforOrdinance_CityRetailSalesTaxWater_052517_CTS.pdf, 5. 17-0527 BillforOrdinance_CityRetailSalesTaxWater_052517_CTS.docx.pdf, 6. 17-0527 Filed Bill - Exempt Water from Taxation
Other/Miscellaneous Request Template (Appointments; ROW; Code Changes; Zoning Action, etc.)

Date Submitted: 05-02-17

Requesting Agency: Finance
Division: Treasury

Subject Matter Expert Name: Steve Ellington/Don Korte
Email Address: steve.ellington@denvergov.org/don.korte@denvergov.org
Phone Number: 720-913-39384/720-913-9339

Item Title & Description:
(Do not delete the following instructions)
These appear on the Council meeting agenda. Initially, the requesting agency will enter a 2-3 sentence description. Upon bill filling, the City Attorney's Office should enter the title above the description (the title should be in bold font).

Both the title and description must be entered between the red "title" and "body" below. Do not at any time delete the red "title" or "body" markers from this template.
title
A bill for an ordinance amending the City Retail Sales Tax Article, Article II, Chapter 53 of the Denver Revised Municipal Code and the City Use Tax Article, Article III, Chapter 53 of the Denver Revised Municipal Code to exempt the purchase of water from taxation.
Amends Articles II and III of Chapter 53 of the Denver Revised Municipal Code to expand the exemption of water from sales and use tax to reflect practices in neighboring jurisdictions. The Committee approved filing this bill at its meeting on 5-16-17.
body

Affected Council District(s) or citywide? Citywide

Executive Summary with Rationale and Impact:
Detailed description of the item and why we are doing it. This can be a separate attachment.
Currently, Articles II & III, Chapter 53 of the DRMC provides an exemption for water purchased for domestic home consumption, but would consider water used in manufacturing/industrial processes, construction, etc. to be subject to Denver sales and/or use tax.

Denver is one of two municipalities that tax water.

The State of Colorado exempts water sold through a pipeline, and taxes bulk water sold in tanks.

Based on recent audit information i...

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