HomeMy WebLinkAbout2021-26PROOF OF PUBLICATION
STATE OF COLORADO )
COUNTY OF EAGLE )
I, Stephanie Bibbens, Deputy Town of Vail Town Clerk, do solemnly swear
and affirm that I published in full a true and correct copy of Ordinance No. 26,
Series of 2021, First Reading, on the Town of Vail's web site, www.vailaov.com,
on the 8t" day of December 2021.
Witness my hand and seal this 8t" day of December 2021.
Stephanie Bibbens
Deputy Town Clerk
ORDINANCE NO. 26
SERIES 2021
AN ORDINANCE AMENDING TITLE 4, CHAPTER 3 OF THE VAIL TOWN
CODE TO CODIFY THE IMPOSITION OF A VOTER -APPROVED
INCREASE IN THE TOWN'S EXISTING SALES TAX, EFFECTIVE
JANUARY 1, 2022
WHEREAS, at the November 2021 regular Town election, a majority of the
registered electors of the Town voted in favor of Ballot Issue No. 2A, a ballot issue to
raise the Town's existing sales tax from 4.0% to 4.5% starting on January 1, 2022, and
remaining in effect until December 31, 2052, to fund housing initiatives, housing
developments, and housing programs; and
WHEREAS, the Town Council desires to update the Vail Town Code to reflect the
imposition of the additional 0.5% sales tax that was approved at the November 2, 2021
election.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE
TOWN OF VAIL, COLORADO, THAT:
Section 1. Section 4-3-1-2 of the Vail Town Code is hereby amended by the
insertion of the following definition:
4-3-1-2: DEFINITIONS:
FOOD FOR HOME CONSUMPTION: means food for domestic home
consumption as defined in 7 U.S. C. § 2012(k), except that "food" does not
include carbonated water marketed in containers; chewing gum; seeds and
plants to grow foods; prepared salads and salad bars; packaged and
unpackaged cold sandwiches; deli trays; and hot or cold beverages served
in unsealed containers or cups that are vended by or through machines or
non -coin -operated coin -collecting food and snack devices on behalf of a
vendor.
Section 2. Section 4-3-1-5 of the Vail Town Code is hereby amended as follows:
4-3-1-5: EXCESS TAX; REMITTANCE:
If any vendor, during any reporting period, collects as a tax an amount in
excess of f^„r PeFGeRt in % ` four and one half percent (4.5%) of such
vendor's total taxable sales, then such vendor shall remit to the Finance
Director the full net amount of the tax imposed in this chapter and also such
excess amount. The retention by the retailer or vendor of any excess
amount of tax collections over the fO ,r norGeRt (^ o%` four and one half
percent (4.5%) of the total taxable sales of such retailer or vendor or the
intentional failure to remit punctually to the Finance Director the full amount
required to be remitted by the provisions of this Chapter is declared to be a
Ordinance No. 26, Series 2021
violation of this Chapter and shall be recovered, together with interest,
penalties and costs as provided in this Chapter.
Section 3. Section 4-3-3-1(e) of the Vail Town Code is hereby amended as
follows:
4-3-3-1: PROPERTY AND SERVICES TAXED:
E. Food and Drink:
1. Upon all sales of food...; except that the sale of food for home
consumption as defined herein shall be taxed at the rate of four percent
(4%) of the amount of the sale.
Section 4. Section 4-3-3-2(a) of the Vail Town Code is hereby amended as
follows:
4-3-3-2: COLLECTION OF SALES TAX:
A. When Due and Payable: Every retailer, also in this Chapter called
"vendor", engaged in business in the Town shall, irrespective of the
provisions of Section 4-3-3-3 of this � 2 2, be liable and responsible
for the payment of an amount equal to four perGeRt (40 ` four and one half
percent (4.5%) of all sales made by such retailer of commodities or services
as specified in Section 4-3-3-1 of thic Eet+on ' 2 3 and shall before the
twentieth (20t") day of each month make a return to the Finance Director for
the preceding calendar month and remit an amount equal to said feat
peFGen+ (4% ) fourand one half percent (4.5%) on such sales to said Finance
Director. For the purposes of this subsection, all such returns and
remittance shall be considered made to the Finance Director on or before
the twentieth day of each month if they are sent via the United States mail
and are postmarked on or before the twentieth day of each month. If the
twentieth day of any month falls on a weekend or holiday, said return and
remittance may be postmarked the following business day. Such returns of
the taxpayer or duly authorized agent shall be furnished by the Finance
Department. The Town shall use the standard Municipal Sales Tax
reporting form and any subsequent revisions thereto adopted by the
Executive Director of the Department of Revenue by the first month
commencing one hundred twenty (120) days after the effective date of the
regulation adopting or revising such standard form.
2
Ordinance No. 26, Series 2021
Section 5. Section 4-3-3-3(b) of the Vail Town Code is hereby amended as
follows:
4-3-3-3: SALES TAX BASE; SCHEDULE OF SALES TAX:
B. Percentage of Tax: There is imposed upon all sales of commodities
and services specified in Section 4-3-3-1 of thic £eGt+on � 2 2, a tax at the
rate of four nor^on+ (4%) four and one half percent (4.5%) of the amount of
the sale, to be computed in accordance with the schedules or system set
forth in the rules and regulations prescribed therefor. Said schedules or
systems shall be designed so that no such tax is charged on any sale of
twenty four cents ($0.24) or less.
Section 6. If any part, section, subsection, sentence, clause or phrase of this
Ordinance is for any reason held to be invalid, such decision shall not affect the validity
of the remaining portions of this Ordinance; and the Town Council hereby declares it
would have passed this ordinance, and each part, section, subsection, sentence, clause
or phrase thereof, regardless of the fact that any one or more parts, sections, subsections,
sentences, clauses or phrases be declared invalid.
Section 7. The amendment of any provision of the Vail Town Code in this
Ordinance shall not affect any right which has accrued, any duty imposed, any violation
that occurred prior to the effective date hereof, any prosecution commenced, nor any
other action or proceeding as commenced under or by virtue of the provision amended.
The amendment of any provision hereby shall not revive any provision or ordinance
previously repealed or superseded unless expressly stated herein.
Section 8. All bylaws, orders, resolutions and ordinances, or parts thereof,
inconsistent herewith are repealed to the extent only of such inconsistency. This repealer
shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof,
theretofore repealed.
INTRODUCED, READ ON FIRST READING, APPROVED, AND ORDERED
PUBLISHED ONCE IN FULL ON FIRST READING this 7' day of December, 2021 and a
public hearing for second reading of this Ordinance is set for the 21st day of December,
2021, in the Council Chambers of the Vail Municipal Building, Vail, Colorado.
ATTEST:
3
Kim Langmaid, Mayor
Ordinance No. 26, Series 2021
Tammy Nagel, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this 21st day of December, 2021.
ATTEST:
Tammy Nagel, Town Clerk
0
Kim Langmaid, Mayor
Ordinance No. 26, Series 2021
PROOF OF PUBLICATION
STATE OF COLORADO )
COUNTY OF EAGLE )
I, Stephanie Bibbens, Deputy Town of Vail Town Clerk, do solemnly swear
and affirm that I published in full a true and correct copy of Ordinance No. 26,
Series of 2021, Second Reading, on the Town of Vail's web site, www.vailaov.com,
on the 24t" day of December 2021.
Witness my hand and seal this 24t" day of December 2021.
Stephanie Bibbens
Deputy Town Clerk
ORDINANCE NO. 26
SERIES 2021
AN ORDINANCE AMENDING TITLE 4, CHAPTER 3 OF THE VAIL TOWN
CODE TO CODIFY THE IMPOSITION OF A VOTER -APPROVED
INCREASE IN THE TOWN'S EXISTING SALES TAX, EFFECTIVE
JANUARY 1, 2022
WHEREAS, at the November 2021 regular Town election, a majority of the
registered electors of the Town voted in favor of Ballot Issue No. 2A, a ballot issue to
raise the Town's existing sales tax from 4.0% to 4.5% starting on January 1, 2022, and
remaining in effect until December 31, 2052, to fund housing initiatives, housing
developments, and housing programs; and
WHEREAS, the Town Council desires to update the Vail Town Code to reflect the
imposition of the additional 0.5% sales tax that was approved at the November 2, 2021
election.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE
TOWN OF VAIL, COLORADO, THAT:
Section 1. Section 4-3-1-2 of the Vail Town Code is hereby amended by the
insertion of the following definition:
4-3-1-2: DEFINITIONS:
FOOD FOR HOME CONSUMPTION: means food for domestic home
consumption as defined in 7 U.S. C. § 2012(k), except that "food" does not
include carbonated water marketed in containers; chewing gum; seeds and
plants to grow foods; prepared salads and salad bars; packaged and
unpackaged cold sandwiches; deli trays; and hot or cold beverages served
in unsealed containers or cups that are vended by or through machines or
non -coin -operated coin -collecting food and snack devices on behalf of a
vendor.
Section 2. Section 4-3-1-5 of the Vail Town Code is hereby amended as follows:
4-3-1-5: EXCESS TAX; REMITTANCE:
If any vendor, during any reporting period, collects as a tax an amount in
excess of f^„r PeFGeRt in % ` four and one half percent (4.5%) of such
vendor's total taxable sales, then such vendor shall remit to the Finance
Director the full net amount of the tax imposed in this chapter and also such
excess amount. The retention by the retailer or vendor of any excess
amount of tax collections over the fO ,r norGeRt (^ o%` four and one half
percent (4.5%) of the total taxable sales of such retailer or vendor or the
intentional failure to remit punctually to the Finance Director the full amount
required to be remitted by the provisions of this Chapter is declared to be a
Ordinance No. 26, Series 2021
violation of this Chapter and shall be recovered, together with interest,
penalties and costs as provided in this Chapter.
Section 3. Section 4-3-3-1(e) of the Vail Town Code is hereby amended as
follows:
4-3-3-1: PROPERTY AND SERVICES TAXED:
E. Food and Drink:
1. Upon all sales of food...; except that the sale of food for home
consumption as defined herein shall be taxed at the rate of four percent
(4%) of the amount of the sale.
Section 4. Section 4-3-3-2(a) of the Vail Town Code is hereby amended as
follows:
4-3-3-2: COLLECTION OF SALES TAX:
A. When Due and Payable: Every retailer, also in this Chapter called
"vendor", engaged in business in the Town shall, irrespective of the
provisions of Section 4-3-3-3 of this � 2 2, be liable and responsible
for the payment of an amount equal to four perGeRt (40 ` four and one half
percent (4.5%) of all sales made by such retailer of commodities or services
as specified in Section 4-3-3-1 of thic Eet+on ' 2 3 and shall before the
twentieth (20t") day of each month make a return to the Finance Director for
the preceding calendar month and remit an amount equal to said feat
peFGen+ (4% ) fourand one half percent (4.5%) on such sales to said Finance
Director. For the purposes of this subsection, all such returns and
remittance shall be considered made to the Finance Director on or before
the twentieth day of each month if they are sent via the United States mail
and are postmarked on or before the twentieth day of each month. If the
twentieth day of any month falls on a weekend or holiday, said return and
remittance may be postmarked the following business day. Such returns of
the taxpayer or duly authorized agent shall be furnished by the Finance
Department. The Town shall use the standard Municipal Sales Tax
reporting form and any subsequent revisions thereto adopted by the
Executive Director of the Department of Revenue by the first month
commencing one hundred twenty (120) days after the effective date of the
regulation adopting or revising such standard form.
2
Ordinance No. 26, Series 2021
Section 5. Section 4-3-3-3(b) of the Vail Town Code is hereby amended as
follows:
4-3-3-3: SALES TAX BASE; SCHEDULE OF SALES TAX:
B. Percentage of Tax: There is imposed upon all sales of commodities
and services specified in Section 4-3-3-1 of thic £eGt+on � 2 2, a tax at the
rate of four nor^on+ (4%) four and one half percent (4.5%) of the amount of
the sale, to be computed in accordance with the schedules or system set
forth in the rules and regulations prescribed therefor. Said schedules or
systems shall be designed so that no such tax is charged on any sale of
twenty four cents ($0.24) or less.
Section 6. If any part, section, subsection, sentence, clause or phrase of this
Ordinance is for any reason held to be invalid, such decision shall not affect the validity
of the remaining portions of this Ordinance; and the Town Council hereby declares it
would have passed this ordinance, and each part, section, subsection, sentence, clause
or phrase thereof, regardless of the fact that any one or more parts, sections, subsections,
sentences, clauses or phrases be declared invalid.
Section 7. The amendment of any provision of the Vail Town Code in this
Ordinance shall not affect any right which has accrued, any duty imposed, any violation
that occurred prior to the effective date hereof, any prosecution commenced, nor any
other action or proceeding as commenced under or by virtue of the provision amended.
The amendment of any provision hereby shall not revive any provision or ordinance
previously repealed or superseded unless expressly stated herein.
Section 8. All bylaws, orders, resolutions and ordinances, or parts thereof,
inconsistent herewith are repealed to the extent only of such inconsistency. This repealer
shall not be construed to revise any bylaw, order, resolution or ordinance, or part thereof,
theretofore repealed.
INTRODUCED, READ ON FIRST READING, APPROVED, AND ORDERED
PUBLISHED ONCE IN FULL ON FIRST READING this 7' day of December, 2021 and a
public hearing for second reading of this Ordinance is set for the 21st day of December,
2021, in the Council Chambers of the Vail Municipal Building, Vail, Colorado.
ATTEST:
3
Kim Langmaid, Mayor
Ordinance No. 26, Series 2021
Tammy Nagel, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this 21st day of December, 2021.
ATTEST:
Tammy Nagel, Town Clerk
0
Kim Langmaid, Mayor
Ordinance No. 26, Series 2021