A. As used in this section "Penalty Assessment" means a written notice of the determination of the Director that a violation of Colorado Revised Statutes section 42-6-139(2), has occurred and assessment and demand for payment of the civil penalty provided in subsection C of this section.
B. It is unlawful to register a motor vehicle in violation of the provisions of Colorado Revised Statutes section 42-6-139(2).
C. Any person who causes a motor vehicle to be registered in violation of the provisions of Colorado Revised Statutes section 42-6-139(2), shall be assessed a five hundred dollar ($500.00) civil penalty pursuant to the authority granted in Colorado Revised Statutes section 42-6-139(4). The procedure for the assessment of the civil penalty shall be as follows:
1. When the Director determines on the information as is available that a person has caused a motor vehicle to be registered in violation of the provisions of Colorado Revised Statutes section 42-6-139(2), the Director shall issue to the person a penalty assessment. If the Director also has determined pursuant to section 2.7.1002 or 2.7.1202 of this article that sales or use taxes are due to the City on the purchase of the motor vehicle, the penalty assessment may be included in a deficiency notice.
2. The person shall pay the penalty assessment within the time period of this Code provided pursuant to section 2.7.1002 or 2.7.1202 of this article for payment of any amount due pursuant to a deficiency notice, unless the person requests a hearing in the manner provided in subsection C3 of this section.
3. If the person desires to protest the penalty assessment, the person shall request in writing a hearing before any referee as provided in subsection 2.7.903D of this article in the twenty (20) day time period as provided pursuant to subsection 2.7.903A of this article for requesting a hearing. The request for a hearing shall set forth the facts that show that a violation of Colorado Revised Statutes section 42-6-139(2), did not occur. The referee shall issue a written decision affirming or withdrawing the penalty assessment within the same time period and in the same manner as provided pursuant to section 2.7.903 of this article after hearing on a deficiency notice. If the decision affirms the penalty assessment, the person shall pay the civil penalty within thirty (30) days after the decision unless an appeal is made to the Director pursuant to section 2.7.904 of this article. If an appeal is made to the Director pursuant to section 2.7.904 of this article, a hearing shall be held by the Director as hearings are otherwise provided under section 2.7.904 of this article.
4. The person may seek judicial review of the decision by the Director made under the provisions of section 2.7.904 of this article under rule 106(a)(4) of the Colorado Rules of Civil Procedure as the same provide or may hereinafter be amended. The alternative dispute resolution procedure set forth in section 2.7.908 of this article shall not apply to review of a civil penalty assessment under this section.
5. The Director may enforce collection of the penalty assessment in the same manner as provided pursuant to this City Tax Code for the collection of unpaid sales or use taxes, penalties or interest.
6. Nothing in this section shall preclude the collection of any tax or fee provided by law, the collection of any penalties or interest thereon provided by law, or the imposition of any other civil or criminal penalty provided by law.
D. Registration; Where Made:
1. For purposes of this section, a person's residence shall be the person's principal or primary home or place of abode to be determined in the same manner as residency for voter registration purposes as provided in Colorado Revised Statutes sections 1-2-102 and 31-10-201; except that "Voter Registration" shall be substituted for "Motor Vehicle Registration" as a circumstance to be taken in to account in determining the principal or primary home or place of abode.
2. Except as may be otherwise provided by rule or regulation of the Director of Revenue of the State of Colorado, it is unlawful for any person who is a resident of this State to register any motor vehicle owned by the person or to obtain a license or to procure a certificate of title at any address other than:
a. For a motor vehicle which is owned by a business and operated primarily for business purposes, the address from which the vehicle is principally operated and maintained; a person maintaining a business within the City meeting the requirements of this subsection D2a shall be a "Business Resident" under the provisions of this section.
b. For any motor vehicle for which the provisions of subsection D2a of this section do not apply, the address of the owner's residence; except that, if a motor vehicle is permanently operated and maintained at an address other than the address of the owner's residence, the motor vehicle shall be registered at the address from which the motor vehicle is permanently operated and maintained.
E. Sales And Use Tax Requirements; Motor Vehicles:
1. Purchase In The City By A City Resident: The purchase of an automotive vehicle in the City by a person who is a City resident at the time of purchase for use within the City shall be subject to City sales or use tax. The tax shall be collected by the retailer selling the automotive vehicle and shall be paid by the consumer. If the seller does not collect the tax, the purchaser shall pay the tax to the City or its agent prior to or at the time the registration certificate is issued by the County Clerk and Recorder of El Paso County. The tax shall be payable even if the purchaser subsequently moves out of the City after the purchase.
2. Purchases Outside City By A City Resident: The purchase of any automotive vehicle outside the City by a person who is a City resident at the time of purchase for use or storage in the City shall be subject to taxation hereunder. The tax shall be payable to the City or its agent prior to or at the time the registration certificate is issued by the County Clerk and Recorder of El Paso County. The tax shall be payable even if the purchaser subsequently moves out of the City after the purchase.
3. Payment Of Tax Before Registration: Any resident of the City who shall purchase any "automotive vehicle" as defined in this City Tax Code, whether new or used, from sources within or without this City, for use within the City shall, prior to or at the same time of registering within El Paso County and obtaining the license for the vehicle, pay City sales tax to the retailer selling the automotive vehicle, or pay the applicable tax to El Paso County Clerk and Recorder as agent of the City or make a return showing the transaction to the Director and pay the tax applicable. Failure to pay the tax on the automotive vehicle as provided in this City Tax Code shall constitute a violation of this City Tax Code.
4. Restrictions On Registration And Transfer Of Title: No automotive vehicle purchased or acquired by a resident of the City for use in the City shall be registered in El Paso County, nor shall title thereto be transferred within El Paso County, nor shall a license or registration for the use thereof in the State of Colorado be issued by the County Clerk of El Paso County, if the tax imposed by this City Tax Code upon the purchase, or use, storage, distribution or consumption of the same has not been paid to the City or its agent.
5. Failure To Register Automotive Vehicles As Resident Of City: Any resident of the City who registers an automotive vehicle, whether new or used, outside the corporate limits of the City for use within the City, shall immediately, and prior to registering and obtaining a license therefor, make a return, showing the transaction to the Director and thereupon pay the applicable tax. Failure to pay the tax on the automotive vehicle as provided in this City Tax Code shall constitute a violation of this City Tax Code.
6. Registration To Evade Taxation: It shall be unlawful for any resident of this City to evade the collection or payment of any taxes collected or due the City, or the payment of any interest or penalty due the City under this section by registering the automotive vehicle except in conformity with the provisions of this section. (Ord. 87-157; Ord. 91-161; Ord. 93-176; Ord. 94-206; Ord. 01-42)