Article 11
2.11.101: TITLE:
2.11.102: PURPOSE:
2.11.103: DEFINITIONS:
2.11.105: PAYMENT OF TAX:
2.11.106: RETURNS:
2.11.109: UNLAWFUL ACTS:

2.11.101: TITLE:linklink

This article may be known and cited as the CITY BICYCLE EXCISE TAX. (Ord. 88-161; Ord. 01-42)
2.11.102: PURPOSE:linklink

The purpose of this tax shall be to provide funding for City bikeway improvements. The first priority for the use of the revenues from this tax shall be the construction of off street bicycle paths designated by the City bicycle plan. The second priority shall be other bikeway improvements recommended by the bicycle plan. (Ord. 88-161; Ord. 01-42)
2.11.103: DEFINITIONS:linklink

BICYCLE: Every vehicle propelled solely by human power applied to pedals upon which any person may ride having two (2) tandem wheels or two (2) parallel wheels and one forward wheel, all of which are more than fourteen inches (14") in diameter.

BICYCLE PLAN: The City of Colorado Springs bicycle plan, adopted by City Council and all subsequent amendments thereto.

BICYCLE VENDOR: Any person or company engaged in the business of selling bicycles at retail.

NEW BICYCLE: A bicycle not previously owned by a consumer.

TRAINING WHEELS: Supplementary wheels which may be attached to a bicycle with two (2) wheels, for the purpose of increasing stability. (Ord. 88-161; Ord. 01-42)
2.11.104: IMPOSITION OF TAX; RATE:linklink

There is hereby levied and shall be paid by every bicycle vendor within the City an excise tax of four dollars ($4.00) on the sale of each new bicycle including each new bicycle sold with training wheels. (Ord. 88-161; Ord. 01-42)
2.11.105: PAYMENT OF TAX:linklink

Every bicycle vendor shall be liable and responsible for the remittance of the bicycle excise tax on a quarterly basis. (Ord. 88-161; Ord. 01-42)
2.11.106: RETURNS:linklink

Bicycle vendors shall file with their remittance of the bicycle excise tax a return which shall state the number of new bicycles including those bicycles with training wheels sold during the preceding quarter. The report shall be dated and signed by the bicycle vendor and shall state the amount of the tax due the City during the preceding quarter and the amount of tax remitted with the report. The report shall be upon the forms and include additional information as the Director may require. The report shall be filed and the tax shall be due thereunder on or before the twentieth day of the month for the quarter preceding that month. (Ord. 88-161; Ord. 01-42)
2.11.107: SPECIAL FUND CREATED:linklink

The revenues derived from this tax, less its cost of collection and administration, shall be placed in a special fund separate and distinct from the City's general fund. Expenditures from the fund shall be made only for the purposes as set forth in section 2.11.102 of this article. (Ord. 88-161; Ord. 01-42)

All of the provisions of the City sales and use tax ordinance are hereby incorporated by reference as if set forth in full, subject to the following modifications:

A. Section 2.7.101 Of This Chapter: Delete section 2.7.101 of this chapter.

B. Section 2.7.102 Of This Chapter: Delete section 2.7.102 of this chapter.

C. Sections 2.7.201 Through 2.7.203 Inclusive, Of This Chapter: Delete sections 2.7.201 through 2.7.203 inclusive, of this chapter.

D. Section 2.7.602 Of This Chapter: Delete section 2.7.602 of this chapter.

E. Provisions Included: Whenever the words "This Code" or "Article" appear in the incorporated sections, the words "This Code" or "Article" shall include the provisions of this chapter.

F. Assessment And Collection Of Tax: If the excise tax imposed under this article is delinquent, the tax may be assessed and collected under the provisions of articles 7 and 11 of this chapter. (Ord. 88-161; Ord. 01-42; Ord. 11-85)
2.11.109: UNLAWFUL ACTS:linklink

It shall be unlawful for any retailer, vendor, consumer, purchaser or any other person subject to the tax levied by the City Tax Code:

A. To fail to make any required return by the due date, or

B. To make any false or fraudulent return, or

C. To make any false statements in any return, or

D. To fail to make payment to the Director by the due date of any taxes collected or due the City, or any interest or penalty due the City, or

E. To evade the collection or payment of any taxes collected or due the City or the payment of interest or penalty due the City, or

F. To fail to pay by the due date the tax, interest, penalty, or

G. To aid or abet another in any attempt to evade payment of the tax, interest or penalty, or

H. To issue to the City a check in payment of any taxes collected or due the City or in payment of penalty or interest due the City, which check is dishonored by the drawee of the check. In any prosecution for a violation of this subsection, introduction of the check dishonored by the drawee, bearing notice of the dishonor from the drawee, shall constitute in evidence a prima facie showing that the check was issued by the drawer at a time when the drawer had on deposit with the drawee insufficient funds to allow the drawee to honor the check on presentment. (Ord. 88-161; Ord. 01-42)