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File #: 22-0901    Version: 1
Type: Bill Status: Passed
File created: 7/25/2022 In control: Finance & Governance Committee
On agenda: 8/22/2022 Final action: 8/22/2022
Title: A bill for an ordinance amending the City's Retail Sales Tax Article, Article II, Chapter 53 of the Denver Revised Municipal Code and the City's Use Tax Article, Article III, Chapter 53 of the Denver Revised Municipal Code to exempt from taxation certain fees. Amends Chapter 53 of the Denver Revised Municipal Code to create a sales tax and use tax exemption for certain government fees. The Committee approved filing this item at its meeting on 8-2-2022.
Indexes: Mar'quasa Maes
Attachments: 1. BR22-0901 Ordinance Request - Government fee exemption, 2. BR22-0901 DRAFT Bill Sales & Use Tax Exemption for Fees, 3. ProposedExemptFees_FINGOV_080222_FINAL, 4. 22-0901 Filed Ordinance_2022-8-3 Ordinance_SalesUseTaxExemptionforFees08082022_CTS, 5. 22-0901 Filed Ordinance_2022-8-3 Ordinance_SalesUseTaxExemptionforFees08082022_CTS, 6. 22-0901 - signed, 7. 22-0901 For an ordinance amending the City’s Retail Sales Tax Article, Article II, Chapter 6 53 of the Denver Revised Municipal Code and the City’s Use Tax Article
Other/Miscellaneous Request Template (Appointments; ROW; Code Changes; Zoning Action, etc.)

Date Submitted: 8-1-2022

Requesting Agency: Finance
Division: Treasury

Subject Matter Expert Name: Don Korte
Email Address: Don.Korte@denvergov.org
Phone Number:

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's Retail Sales Tax Article, Article II, Chapter 53 of the Denver Revised Municipal Code and the City's Use Tax Article, Article III, Chapter 53 of the Denver Revised Municipal Code to exempt from taxation certain fees.
Amends Chapter 53 of the Denver Revised Municipal Code to create a sales tax and use tax exemption for certain government fees. The Committee approved filing this item at its meeting on 8-2-2022.
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.

During the 2021 legislative session the Colorado General Assembly passed SB21-260 which imposed various delivery fees ($0.27 in total), to be remitted to the State Department of Revenue, on deliveries of tangible property. The Denver Revised Municipal Code, along with most other home rule municipalities, treat this mandatory fee as part of the purchase price and therefore subject to Denver sales and/or use tax. The proposed ordinance will exempt the delivery fee from the sales tax and use tax imposed by the Denver Revised Municipal Code. The delivery fee will still be imposed...

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