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HomeMy WebLinkAbout1987-10-06 Support Documentation Town Council Regular Session \ 4 VAIL TOWN COUNCIL REGULAR MEETING TUESDAY, OCTOBER 6, 1987 . 7:30 p.m. AGENDA 1. Approval of Minutes of September 1 and 15, 1987 Meetings 2. Appointments to the Local Liquor Licensing Authority Board 3. Ordinance No. 31, Series of 1987, second reading, an ordinance repealing and reenacting Chapter 3.40 Sales Tax of the Municipal Code of the Town of Vail, Colorado to provide for the self collection by the Town of Vail of the Town of Vail Municipal Sales Tax and setting forth details in regard thereto. 4. Ordinance No. 33, Series of 1987, first reading, an ordinance amending Ordinance No. 37, Series of 1983, to eliminate conditions restricting the number of driveways to serve the resubdivision of Lot 1, Block 1, Bighorn Subdivision, first addition. 5. Presentation by Visitors Center Task Force 6. Action on Town Manager Salary CITIZEN PARTICIPATION 7. Town Manager's Report 8. Adjournment VAIL TOWN COUNCIL REGULAR MEETING TUESDAY, OCTOBER 6, 1987 7:30 p.m. EXPANDED AGENDA 7:30 1. Approval of Minutes of September 1 and 15, 1987 Meetings 7:35 2. Appointments to the Local Liquor Licensing Authority Board Action Requested of Council: Appoint two members to the Board to serve two-year terms by ballot. 7:45 3. Ordinance No. 31, Series of 1987, second reading, concerning Charlie Wick local collection of sales tax. Steve Barwick Larry Eskwith Action Requested of Council: Approve/deny Ordinance No. 31, Series of 1987, on second reading. Background Rationale: The adoption of this ordinance is necessary in order for a local sales tax collection program to be instituted. Further information requested by Council has been developed and distributed. Staff Recommendation: Approve Ordinance No. 31, Series of 1987, on second reading. 8:20 4. Ordinance No. 33, Series of 1987, first reading, amending Tom Braun Ordinance No. 37, Series of 1983. Action Requested of Council: Approve/deny Ordinance No. 33, Series of 1987, on first reading. Background Rationale: Ordinance No. 37 of 1983 rezoned Lot 1, Block 1, Bighorn Subdivision from primary/secondary to single family (in conjunction with a subdivision creating 2 lots on the one that was existing). A condition of approval limited these two lots to a total of one driveway off of Lupine Drive. The applicant has requested approval to develop one driveway for each of the two lots. Staff Recommendation: Approve Ordinance No. 33, Series of 1987, on first reading. 8:45 5. Presentation by Visitors Center Task Force Jim Morter Harry Frampton 9:05 6. Action on Town Manager Salary Action Requested of Council: Adopt by motion any appropriate salary increase effective September 1, 1987. CITIZEN PARTICIPATION 9:10 7. Town Manager's Report 9:15 8. Adjournment MINUTES VAIL TOWN COUNCIL MEETING SEPTEMBER 1, 1987 7:30 P.M. A regular meeting af the Vail Town Council was held on Tuesday, September 1; 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building. MEMBERS PRESENT: Paul Johnston, Mayor Kent Rose, Mayor Pro Tem Eric Affeldt Gail Wahrlich-Lowenthal Gordon Pierce John Slevin Hermann Staufer MEMBERS ABSENT: None TOWN OFFICIALS PRESENT: Ron Phillips, Town Manager Larry Eskwith, Town Attorney Pam Brandmeyer, Town Clerk The first item of business was the Consent Agenda, composed of the following items, whose titles were read in full by Mayor Johnston: A. Approval of Minutes of August 4 and 18, 1987, Meetings 6. Ordinance No. 17, Series of 1987, second reading, an ordinance adopting an Investment Policy for the Town of Vail. C. Ordinance No. 30, Series of 1987, second reading, an ordinance approving a special development district, (known as Special Development District No. 18, Victorians at Vail) and the development plan in accordance with Chapter 18.40 of the Vail Municipal Code and setting forth details in regard thereto. D. Resolution No. 23, Series of 1987, a resolution setting forth the Town Council's support in principal of the Town of Avon effort to further investigate a Television Translator System for the communities of the Gore Valley. E. Resolution No. 24, Series of 1987, a resolution authorizing the Town Manager to act on behalf of the Town in negotiating and entering inta a lease agreement providing for the lease of land and improvements to the United States Postal Service and other instruments and documents relating thereto. Gail Wahrlich-Lowenthal noted she would be abstaining from voting on Item C, Ordinance No. 30, Series of 1987. Kent Rose asked.whether concerns voiced two weeks ago, i.e., . lowering overhead power lines and street access, among others, had been addressed in regard to Ordinance No. 30, Series of 1987. Rick Pylman indicated negotiations were still underway but the final approval was based on the already so-noted Council requests. Eric Affeldt stated he would be voting against Item B, Ordinance No. 17, Series of 1987, and Larry Eskwith indicated this was proper procedure for Consent Agenda items. Kent Rose moved to approve the Consent Agenda, with John Slevin seconding that motion. A vote was taken with unanimous approval on all items except the following: 1. Item B, Ordinance No. 17, Series of 1987 - Eric Affeldt voted no. 2. Item C, Ordinance No. 30, Series of 1987 - Gail Wahrlich-Lowenthal abstained from the vote. The second item of business was Ordinance No. 29, Series of 1987, first reading, an ordinance amending Section 2.24.020 of the Municipal Code of the Town of Vail to provide that members of the Planning and Environmental Commission shall serve for a term of two rather than four years on an overlapping basis; and providing details in regard thereto. Kent Rose noted that the entire description of the commission, i.e., Planning and Environmental Commission, be inserted throughout the ordinance. Hermann Staufer moved the ordinance be approved, and Kent Rose seconded this motion. A vote was taken and the motion passed unanimously, 7-0. The next item of business was Ordinance No. 32, Series of 1987, first reading, an ordinance amending Ordinance No. 19, Series of 1987, which approved a Special Development District (known as SDD No. 16, Elk Meadows) and the development plan in accordance with Chapter 18.40 of the Vail Municipal Code and setting forth details in regard thereto. Kristan Pritz clarified the purpose of introducing this rather duplicitous document. John Slevin requested a change be made on page three, Item 4, Accessory Uses, to read as follows: a. Private greenhouses, tool sheds, playhouses, attached garages or carports, swimming pools, patios, or recreation facilities customarily incidental to a single-family use. With that change, Gordon Pierce moved to approve this ordinance, with a second from John Slevin. A vote was taken and the motion passed unanimously, 7-0. The fifth item of business was the appraval of the Post Office Lease Extension Agreement. Ron Phillips noted the initial request came directly from the Post Office, and the new rate equated to $15.00 per square foot. Kent Rose made a motion to approve the agreement, with a second from Gail Wahrlich-Lowenthal. A vote was taken and the motion passed unanimously. No Citizen Participation occurred. Under the Town Manager's Report, Ron Phillips noted the Red Sandstone Elementary School would be celebrating the 200th anniversary of the signing of the Constitution at a special assembly on Thursday, September 17, 1987, from 10:45 a.m. to 11:15 a.m., at the school. The Town Council is invited to attend. There was a question as to this date and that will be confirmed at next Tuesday's Work Session. Additionally, chiming bells will celebrate this event throughout the Town of Vail and the United States. Ron will check the availability of all possible bell sites. There being no further business, the meeting was adjourned at 8:10 p.m. Respectfully submitted, Paul R. Johnston, Mayor ATTEST: Pamela A. Brandmeyer, Town Clerk Minutes taken by Pamela A. Brandmeyer -2- MINUTES VAIL TOWN COUNCIL MEETING SEPTEMBER 15, 1987 7:30 P.M. A regular meeting of the Vail Town Council was held on Tuesday, September 15, 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building. MEMBERS PRESENT: Paul Johnston, Mayor Kent Rose, Mayor Pro Tem Eric Affeldt Gail Wahrlich-Lowenthal Gordon Pierce John Slevin Hermann Staufer MEMBERS ABSENT: None TOWN OFFICIALS PRESENT: Ron Phillips, Town Manager Larry Eskwith, Town Attorney Pam Brandmeyer, Town Clerk The first order of business was a presentation by Western Capital Development Corporation on the Congress Hall. Bob Dolby, President, explained the document with back-up coming from Jim Obst, Vice-President of Finance, and Cleve Keller, convention facility manager for Village Resorts, Inc. The gist of this presentation centered around three suggestions: 1. Reduce the cost of the project by phasing it (50,000 square feet rather than 65,000). 2. Reduce the operating deficits of the Congress Hall with additional support from the Vail lodging community. 3. Allow the develapment team to build and lease the building to the operator to reduce a$1,500,000 annual debt service payment to approximately $580,000 for the lease. Data for this report was based on the release of the Economics Research Associates (ERA) report submitted to the Town Council at their Work Session the week prior. Because of the disparity of information presented to the Council, Ron Phillips requested an opportunity to present a third opinion on convention size to be accommodated gleaned from representatives of corporate and association meeting planners. Ron was asked to present this information at the special budget Work Session Thursday, September 17, 1987. Item No. 2 was a Consent Agenda, made up of the following ordinances, whose titles were read in full by Mayor Paul Johnston: 1. Ordinance No. 29, Series of 1987, second reading, an ordinance amending Section 2.24.020 of the Municipal Code of the Town of Uail to provide that members of the Planning and Environmental Commission shall serve for a term of two rather than four years on an overlapping basis; and providing details in regard thereto. 2. Ordinance No. 32, Series of 1987, second reading, an ordinance amending Ordinance No. 19, Series of 1987, which approved a Special Development District (known as SDD No. 16, Elk Meadaws) and the development plan in accordance with Chapter 18.40 of the Vail Municipal Code and setting forth details in regard thereto. There being no discussion, Hermann Staufer moved to approve the Consent Agenda, with a second from Gordon Pierce. A vote was taken and the motion passed unanimously, 7-0. ~ The third order of business was Ordinance No. 31, Series of 1987, first reading, an ordinance repealing and reenacting Chapter 3.40 Sales Tax of the Municipal Code of the Town of Vail, to provide for the self collection by the Town of Vail of the Town of Vail Municipal Sales Tax and setting forth details in regard thereto. Steve Barwick provided a brief overview outlining the advantages of self-collection, as follows: 1. Accelerated collection, with the "extra" month amounting to $1.19 million. 2. Better enforcement. 3. Local control. 4. Better and more timely information. Steve had questions on two areas of the ordinance, i.e., as sales tax relates to rentals of all sorts and access to movies. Much discussion ensued. Larry Eskwith was asked to prepare a flow chart with explanatory memo showing the various exemptions and facets of the actual collection process as it relates to the State's present policies. Additionally, in time for second reading of this ordinance, Larry will more concisely deal with penalties, transfer of shares to a corporation, who specifically needs a license, and myriad other peculiarities of this ordinance as questioned by Hermann Staufer. Charlie Crowley requested the Council consider instigating a Vendor's Fee.. Gail Wahrlich-Lowenthal moved to approve this ordinance, amended with numerous comments from Hermann Staufer, and the second came from John Slevin. A vote was taken and the motion passed unanimously, 7-0. There was no Citizen Participation. Under the Town Manager's Report, Ron Phillips stated the following: 1. Year-to-date, the Town is $58,000 over budget in sales tax revenues. 2. Annie Fox has been named permanent Library Director. 3. A public meeting at the Lodge at Vail will be held on September 24, 1987, at 7:00 p.m., in regard to a proposed local improvement district for Willow Bridge Road, Beaver Dam Road and Forest Road. 4. The West Vail street improvement should be completed on October 1, 1987. 5. Prep work is currently beginning on the Cascade bike path below Lionsquare Lodge. 6. Work on B1acK Gore Bridge will commence September 21, 1987. Mayor Johnston requested that Stan Berryman discuss the possibility with Holy Cross of leaving the easement cut south of Vail Valley Drive for an exposed grassy area for parking. There being no further business, the meeting was adjourned at 9:50 P.M. Respectfully submitted, Paul Jofinston, Mayor ATTEST: Pamela A. Brandmeyer, Town Clerk Minutes taken by Pam Brandmeyer -2- ORDINANCE N0. 31, SERIES OF 1987 TABLE OF CONTENTS Page I. General Provisions A. 3.40.010 Short Ti tl e . . . . . . . . . . . . . . . . 1 B. 3.40.020 Definitions . . . . . . . . . . . . . . . . 1 C. 3.40.030 Confidential Nature of Returns 6 D. 3.40.040 Tax Cannot be Absorbed . . . . . . . . . . 8 E. 3.40.050 Excess Tax; Remittance . . . . . . . . . . 8 F. 3.40.060 License and Tax Additional 8 G. 3.40.065 Duty to Keep Records . . . . . . . . . . . 8 H. 3.40.070 Administration . . . . . . . . . . . . . . 8 1. 3.40.080 Receipts; Disposition . . . . . . . . . . . 8 J. 3.40.090 Applicability to Banks . . . . . . . . . . 9 K. 3.40.100 Statute of Limitations . . . . . . . . . . 9 II. Licensing 3.40.110 Licenses, Fees, Revocation . . . . . . . . . . 9 III. Sales Tax A. 3.40.120 Property and Services Taxed 10 B. 3.40.130 Collection of Sales Tax . . . . . . . . . . 11 C. 3.40.140 Sales Tax Base; Schedule of Sales Tax 13 D. 3.40.150 Credit Sales . . . . . . . . . . . . . . . 14 E. 3.40.160 Bad Debt Charge-Offs . . . . . . . . . . . 14 F. 3.40.170 Exemptions . . . . . . . . . . . . . . . . 14 G. 3.40.180 Map or Location Guide of Town Boundaries . 18 IU. Refunds 3.40.190 Refunds . . . . . . . . . . . . . . . . . . . . 18 V. Enforcement A. 3.40.200 Recovery of Taxes, Penalty and Interest 20 B. 3.40.210 Tax Lien . . . . . . . . . . . . . . . . . 23 C. 3.40.220 Negligent or Intentional Tax Deficiency 24 D. 3.40.230 Interest Rate on Delinquent Taxes 24 E. 3.40.240 Interest on Underpayment, Overpayment, Nonpayment, or Extensions of Time for Payment of Tax . . . . . . . . . . . . . . 24 F. 3.40.250 Other Remedies . . . . . . . . . . . . . . 25 . VI. Hearings and Appeals A. 3.40.260 Hearings by Finance Director 25 B. 3.40.270 Review by District Court . . . . . . . . . 26 C. 3.40.280 Alternate Review by Department of Revenue . 27 D. 3.40.290 Amendments . . . . . . . . . . . . . . . . 28 E. 3.40.300 Violation - Penalty . . . . . . . . . . . . 28 ORDINANCE N0. 31 Series of 1987 AN ORDINANCE REPEALING AND REENACTING CHAPTER 3.40 SALES TAX OF THE MUNICIPAL CODE OF THE TOWN OF VAIL, COLORADO TO PROVIDE FOR THE SELF COLLECTION BY THE TOWN OF VAIL OF THE TOWN OF VAIL MUNICIPAL SALES TAX ANO SETTING FORTH DETAILS IN REGARD THERETO. WHEREAS, the Town Council has determined that the Town of Vail will realize economic benefits if the Town itself rather than the state of Colorado becomes the collecting agency for the Town of Uail Municipal Sales tax. NOW THEREFORE, be it ordained by the Town_ Council of the Town of Vail Colorado as follows: 1. Chapter 3.40 Sales Tax is hereby repealed and re-enacted to read as follows: I. GENERAL PROVISIONS 3.40.010 Short Title. The ordinance codified in this Chapter 3.01 shall be known as the Town Sales and Use Tax Ordinance. 3.40.020 Definitions. As used i_n this Chapter 3.40, unless the context otherwise requires, the following terms shall have the fol1owing meanings: f}}---uAeeess-serdfiees1-means-anq-eharge-by-}eea}-te}ephene-exehange-eempanfies ~o-predfid~rs-af-~e}eeemman~ea~qen-sere~ees-er-te-~he~r-eastemers-#er-ase-fin predfid~ng-~he-~e}eeemman~ea~ten-serrrfiees-ef-saeh-pred~ders-- (1) ".4cquisition charges or costs" includes "Purchase price," as defined in Section 3.01.020(22). (2) "Auction sale" means any sale conducted or transacted at a permanent place of business operated by an auctioneer or a sale conducted and transacted at any location where tangible personal property is sold by an auctioneer when such auctioneer is acting as agent for the owner of such personal property or is in fact the owner thereof. The auctioneer at any sale defined in subsection (24)_ of this Section, except when acting as an agent for a duly licensed retailer or vendor or when selling only tangible personal property which is exempt under the provisions of Section 3.01.180, is a retailer or vendor as defined in subsection (23) of this Section, and the sale made by him is a retail sale, as defined in subsection (24) of this Section, and the business conducted by said auctioneer in accomplishing such sale is the transaction of a business as defined by subsection (3) of this Section. , , (3) "Business" includes all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect. (4) "Charitable organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in any political campaign on behalf of any candidate for public office (including the publishing or distributing of statements). (5) "Town Attorney" means the attorney or attorneys for the Town. (6) "Town Clerk" means the clerk of the Town. (7) "Town Council" means the council of the Town. (8) "Town Manager" means the manager of the Town. (9) "County" means Eagle County, Colorado. (10) "County Clerk and Recorder" means the county clerk and recorder for the County. (11) "Department of Revenue" means the department of revenue of the State. (12) "District Court" means the district court in and for Eagle County, Colorado. (13) "Doing business in this Town" means the selling, leasing, installing, or delivering in this Town, or any activity in this Town in connection with the selling, leasing, installing, or delivering in this Town, of tangible personal property by a retail sale as defined in subsection (24); of this Section, for use, storage, distribution, or consumption within this Town. This term includes, but shall not be limited to, the following acts or methods of transacting business: (a) The maintaining wi.thin the Town, directly or indirectly or by a subsidiary, or an office, distributing house, saleroom or house, warehouse, or other place of business; and (b) The soliciting, either by direct representatives, indirect representatives, manufacturers' agents, or by distribution of catalogs or other advertising, or by use of any communication media, or by use of the newspaper, radio, or television. -2- r advertising media, or by any other means whatsoever, of business from persons residing in this Town and by reason thereof receiving orders from, or selling or leasing tangible person property to, persons residing in this Town for use, consumption, distribution, and storage in this Town. (14) "Finance Department" means the finance department of the Town. (15) "Finance Director" means the Administrative Services Director of the Town. (16) "Food" means food which is advertised or marketed for human consumption and is sold in the same form, condition, quantities, and packaging as is commonly sold by grocers. The term includes, but is not limited to, cereals and cereal products; milk and milk products; meats and meat products; fish and fish products; eggs and egg products; vegetables and vegetable products; fruits and fruit products; sugars, sugar products, and sugar substitutes; coffees and coffee substitutes; teas, cocoa, and cocoa products; spices, condiments, salt, and oleo margarine. (17) "Gross taxable sales" means the total amount received in money, credits, or property, excluding the fair market value of exchanged property which is to be sold thereafter in the usual course of the retailer's business, or other consideration valued in money from sales and purchases at retail within this Town , and embraced within the provisions of this Chapter 3.40. The Taxpayer may take credit in his report of gross sales for an amount equal to the sale price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit. The fair market value of any exchanged property which is to be sold thereafter in the usual course of the retailer's business, if included included in the full price of a new article, shall be excluded from the gross sales. On all sales at retail that are valued in money, when such sales are made under conditional sales contract, or under other forms of sale where the payment of the principal sum thereunder is extended over a period longer than sixty (60) days from the date of sale thereof, only such portion of the sale amount thereof may be counted for the purpose of imposition of the tax imposed by this Chapter 3.40 as has actually been received in cash by the Taxpayer during the period for which the tax imposed by this Chapter 3.40 is due and payable. (18) "Mayor" means the mayor of the Town. (19) "Modified computer software program" means that one of the following elements must be present: (i) the preparation or selection of the program for the customer's uses requires an analysis of the customer's requirement by the vendor; -3- r . or (ii) the program requires adaptation by the vendor to be used in a specific output device. (20) "Motor vehicle" means any motor vehicle, trailer, semi-trailer vehicle, trailer coach or mobile home which is primarily designed to be operated or drawn upon any highway. This definition shall not apply to vehicles owned and operated by any department of the federal government or State government or any other agency or political subdivision thereof, fire-fighting vehicles, Town vehicles and farm tractors, farm trailers, hay balers, combines and other heavy movable farm equipment primarily used on farms and not on highways, and road rollers and road machinery temporarily operated or moved upon the highways. (21) "Person" includes any individual, firm, partnership, joint venture, association, corporation, estate, trust, receiver, or any group or combination acting as a unit, and includes the plural as well as the singular number. (22) "Purchase price" means the price to the consumer, exclusive of any direct tax imposed by the federal or State government or by this Chapter 3.40, and, in the case of all retail sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange if such exchanged property is to be sold thereafter in the usual course of the retailer's business. (23) "Retailer" or "vendor" means a person doing a retail business known to the trade and public as such, and selling to the user or consumer, and not for resale. (24) "Retail sale" or "purchased at retail" or "selling at retail" includes all sales, except wholesale sales, made within the Town and all sales resulting in delivery to users or consumers within the Town by retailers and vendors located outside the Town. (25) "Sale" or "sale and purchase" includes installment and credit sales and . the exchange of property as well as the sale thereof for money, every such transaction, conditional or otherwise, for a consideration, constituting a sale, and the sale or lease of those services specifically enumerated in this Chapter 3.40 as taxable, including: (i) gas, electric and steam services; (ii) modified computer software services; and (iii) the leasing of tangible personal property, the transaction of furnishing rooms or accommodations by any person, partnership, association, corporation, estate, receiver, trustee, assignee, lessee, or person acting in a representative capacity or any other combination of individuals by -4- whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, apartment hotel, lodging house, motel, condominium, townhouse, hotel, guest house, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, under any concession, permit, right of access, license to use, or other agreement, or otherwise. "Sale" or "sale and purchase" excludes: (a) A division of partnership assets among the partners according to their interests in the partnership; (b) The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all of the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed; (c) The transfer of assets of shareholders in the formation or dissolution of professional corporations; (d) The dissolution and the pro rata distribution of the corporation 's assets to its stockholders; (e) The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange-for stock or securities of the subsidiary corporation; (f) The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent (80%) by the parent corporation to a parent corporation or to another subsidiary which is owned at least eighty percent (80%) by the parent corporation, which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets; (g) A transfer of a partnership interest; (h) The transfer in a reorganization qualifying under Section 368(a)(1) of the Internal Revenue Code of 1954, as amended; (i) The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership; -5- (j) The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder; and (k) The transfer of assets between parent and closely held subsidiary corporations, or between subsidiary corporations closely held by the same parent corporation, or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this Chapter 3.40 was paid by the transferor corporation at the time it acquired such assets, except to the extent provided by Section 3.40.140(1) . For the purposes of this paragraph (k), a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at lease eighty percent (80%) of the total combined voting power of all classes of stock entitled to vote and owns at lease eighty percent (80%) of the total number of shares of all other classes of stock. (26) "School" means an educational institution having a curriculum comparable to grade, grammar, junior high, high school, or college, or any combination thereof,' requiring daily attendance and charging a tuition fee. (27) "State" means the State of Colorado. (28) "Tangible personal property" means corporeal personal property. (29) "Tax" means either the tax payable by the purchaser of a commodity or service subject to tax, or the aggregate amount of taxes due from the vendor of such commodities or services during the period for which he is required to report his collections, as the context may require. (30) "Taxpayer" means any person obligated to account to the Finance Director for tax collected or to be collected under the terms of this Chapter 3.40. (31) "Wholesaler" means a person doing a regularly organized wholesale or jobbing business and known to the trade as such and selling to retail merchants, jobbers, dealers, or other wholesalers for the purpose of resale. (32) "Wholesale sale" means a sale by wholesalers to retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers not for resale; the latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this Chapter 3.40. 3.40.030 Confidential Nature of Returns. (1) Except in accordance with judicial order or as otherwise provided herein, the Town Manager, the Finance Director, and their agents, clerks and -6- employees shall not divulge any information gained from any return filed under the provisions of this Chapter 3.40. (2) The Town officials charged with the custody of returns filed pursuant to this Chapter 3.40 shall not be required to produce such returns or evidence of any matters contained therein in any action or proceeding in any court, except on behalf of the Finance Director in an action under the provisions of this Chapter 3.40 to which the Finance Director is a party, ur on behalf of any party to an action or proceeding under the provisions of this Chapter 3.40 or to punish a violator thereof or pursuant to any judicial order in which event the court may require the production of and may admit in evidence so much of such returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. (3) No provision of this Section 3.40.030 shall be construed to prohibit the delivery to a Taxpayer or to his duly authorized representative of a copy of any return or report filed in connection with his tax,'nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the information contained therein, nor to prohibit the inspection of the Town Attorney or any other legal representative of the Town of the report or return of any Taxpayer who shall bring an action to set aside or review the tax based thereon or against whom an action or proceeding is contemplated or has been instituted under this Chapter 3.40. (4) The provisions of this Section 3.40.030 shall not preclude the Town Manager, the Finance Director, and their agents, clerks, and employees from divulging any information gained from any return or audit to the federal government, the State, the Department of Revenue, the Town or any other municipality, the Town Attorney, the Town Manager, or the Finance Director, nor shall the Town Manager, the Finance Director, and their agents, clerks, or employees be liable to any person, firm or corporation for such disclosure made for the purpose of computing or collecting the tax due and owing from any person, firm or corporation, or for the purpose of verifying compliance with this Chapter 3.40 or for the purpose of investigating any criminal or illegal activity. (5) Any Town officer or employee, or any agent thereof, who shall divulge any information classified by this Chapter 3.40 as confidential in any manner except in accordance with proper judicial order or as otherwise provided herein or by other law shall be guilty of a violation of this Chapter 3.40 and shall be punished in the manner pr.ovided by State law. -7- 3.40.040 Tax Cannot be Absorbed. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this Chapter 3.40 shall be assumed or absorbed by the retailer or that it shall not be added to the selling price of the property sold or the services tendered, or, if added, that it or any part thereof shall be refunded. 3.40.050 Excess Tax; Remittance. If any vendor, during any reporting period, collects as a tax an amount in excess of four percent (4%) of his total taxable sales, then he shall remit to the Finance director the full net amount of the tax imposed in this Chapter 3.40 and also such excess amount. The retention by the retailer or vendor of any excess amount of tax collections over the four percent (4%) 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 3.40 is declared to be a violation of this Chapter 3.40 and shall be recovered, together with interest, penalties and costs, a provided in Section 3.40. 3.40.060 License and Tax Additional. The license and tax imposed by this Chapter 3.40 shall be in addition to all other licenses and taxes imposed by law, except as otherwise provided in this Chapter 3.40. 3.40.065 Duty to Keep Records. It is the duty of every Taxpayer to keep and preserve suitable records and such other books or accounts as may be necessary to determine the amount of tax for the collection of which he is liable under this Chapter 3.40. It is the duty of every such Taxpayer to keep and preserve for a period of three (3) years all invoices of goods and merchandise purchased. Al1 such books, invoices, and other records shall be open for examination and audit at any time by the Finance Director or his duly authorized agent. 3.40.070 Administration. The Town Manager may adopt rules and regulations in conformity with this Chapter 3.40 for the proper administration and enforcement of this Chapter 3.40. The administration of this Chapter 3.40 is vested in and shall be exercised by the Town Manager. The Finance Director shall assist the Town Manager in the administration of this Chapter 3.40 to the extent provided herein and in the rules and regulations promulgated hereunder. 3.40.080 Receipts; Disposition. The monies received by the Finance Director from the tax imposed and collected pursuant to this Chapter 3.40 shall be deposited in the general fund and capital projects fund of the Town. -8- 3.40.090 Applicability to Banks. The provisions of this Chapter 3.40 shall apply to national banking associations and to banks organized and chartered under State law. 3.40.100 Statute of Limitations. The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this Chapter 3.40 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one (1) year after the filing of notice thereof. The statute of limitations period as set forth herein above in this Section 3.40.100 shall not apply if: (i) a Taxpayer files a false or fraudulent return with the intent to evade the tax imposed by this Chapter 3.40; or (ii) if a Taxpayer fails to file a return as required by Section 3.40.130. In the case of a false or fraudulent return with the intent to evade the tax imposed by this Chapter 3.40, the tax, together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. In the case of failure to file a return, the tax, together with interest and penalties thereon, may be assessed and collected at any time. Before the expiration of such period of limitation, the taxpayer and the Finance Director may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. II. LICENSING 3.40.110 Licenses, Fees, Revocation. (1)(a) A sales tax license shall be required for any person to engage in the business of selling at retail in the Town tangible personal property or services that are taxable hereunder which are purchased in the Town and are subject to sales tax pursuant to this Chapter 3.40. A tax license shall be granted and issued by the Finance Director and shall be in force and effect until the earlier of: (i) revocation of such license; or (ii) sale or termination of the business, if any, relating to such license. Such licenses shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, if any, and the location, including the street number of such business, if any, and such other facts as the -9- Finance Director may require. No licen_~e issued pursuant to this Section 3.40.110 shall be transferable. (2) In case business is transacted at two (2) or more separate places by one (1) person, a separate license for each place of business shall be required. (3) Each license shall be numbered and shall show the name of the licensee and the place of business of the licensee and shall be posted in a conspicuous place at the place of business for which it is issued. If the licensee does not have a place of business, then the license shall show the mailing address of such licensee. (4) The Finance Director, after reasonable notice and a full hearing, may revoke the license of any person found by him to have violated any provision of this Chapter 3.40. (5) Any findings and order of the Finance Director revoking the license of any person shall be subject to review by the District Court upon application of the aggrieved party. The procedure for review shall be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari. (6) No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this Chapter 3.40. III. SALES TAX 3.40.120. Property and Services Taxed. There is levied, and there shall be collected and paid a sales tax in the amount stated in Section 3.40.140 as follows: (1) On the purchase price paid or charged upon all sales, purchases, rentals and leases of tangible personal property at retail. (2) In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration of the purchase price, the fair market value of the exchanged property, provided that such exchanged property is to be sold thereafter in the usual course of the retailer's business. (3) Upon telephone and telegraph services, whether furnished by public or private corporations or enterprises, for all intrastate telecommunication services originating from or received on telecommunication equipment in the Town if the -10- charge for the service is billed to a person in the Town or billed to an affiliate or division of such person in the Town on behalf of a person in the Town. (4) For gas and electric service, whether furnished by municipal, public, or private corporations or enterprises, for gas and electricity furnished and sold for commercial consumption and not for resale, upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public or private corporations or enterprises. (5) (a) Upon all sales of food. (b) Upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities. Cover charges shall be included as part of the amount paid for such food or drink. (6) On the entire amount charged to any person for rooms or accommodations as designated in Section 3.40.020(25). ~7~ 6n-the-prfiee-pafid-~e-gafin-ad~fiss~en-er-aeeess-~e-a-perfarmanee-e~-a mQt-imo-n-pi-et-Ltwe.- ON THE PRICE PAID FOR PAY TELEVISION SERUICES SOLD, PURCHASED, LEASED, RENTED OR FURNISHED. (a) FOR THE PURPOSES OF THIS PARAGRAPH 3.40.120 (7) PAY TELEVISION SHALL MEAN TELEVISION SERVICE WHERE A FEE IS PAID TO VIEW AW aNDIVIDUAL PROGRAM OR MOVIE AND SHALL NOT INCLUDE CABLE OR SUBSCRIPTION TELEVISION FEES WHICH ARE NOT CHARGED ON A PAY PER VIEW BASIS. 3.40.130. Collection of Sales Tax. (1)(a) Every retailer, also in this Chapter 3.40 called "vendor", shall, irrespective of the provisions of Section 3.40.140, be liable and responsible for the payment of an amount equal to four percent (4%) of all sales made by him of commodities or services as specifi.ed in Section 3.40.120 and shall before the twentieth (20) day of each month make a return to the Finance Director for the preceding calendar month and remit an amount equal to said four percent (4%) on such sales to said Finance Director. Such returns of the Taxpayer or his duly authorized agent shall be furnished by the Finance , Department. The Town shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adopted by the executive director of the Department of Revenue by the first full month commencing one hundred and twenty (120) days after the effective date of the regulation adopting or revising such standard form. -11- (b) If the accounting methods regularly employed by the vendor in the transaction of his business or other conditions are such that returns of sales made on a calendar month basis shall impose unnecessary hardship, the Finance Director, upon written request of the vendor, may accept returns at such intervals as shall, in his opinion, better suit the convenience of the Taxpayer and shall not jeopardize the collection of the tax. The Finance Director may permit Taxpayers whose monthly collected tax is less than three hundred dollars ($300) to make returns and pay taxes at intervals not greater than three (3) months. (c) The Finance Director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefor, but no such extension shall be for a greater period than as provided in Section 3.40.130(1)(b). (d) The burden of proving that any retailer is exempt from collecting the tax on any goods or services sold and paying the same to the Finance Director, or from making such returns, shall be on the retailer or vendor under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor. (e) If a dispute arises between the purchaser and seller as to whether or not any sale, service, or commodity is exempt from taxation under Section 3.40.170, nevertheless the seller shall collect, and the purchaser shall pay the tax, and the seller shall thereupon issue to the purchaser a receipt or certification, on forms furnished by the Finance Department, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the Finance Director for a refund of such taxes, and it is then the duty of the Finance Director to determine the question of exemption. The purchaser may request a hearing pursuant to Section 3.40, and the final determination of the Finance Director may either be appealed to the District Court pursuant to Section 3.40 or the Department of Revenue pursuant to Section 3.40. (f) The Town's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales or use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of the sales tax required to be paid pursuant to Section 3.40.140. A credit shall be granted against the Town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not -12- exceed the amount of the sales tax required to be paid pursuant to Section 3.40.140. 3.01.140. Sales Tax Base; Schedule of Sales Tax. (1) Except as otherwise provided in this subsection (1), the sales tax is imposed on the full purchase price of articles sold after manufactur or after having been made to order and includes the full purchase price for material used and the service performed in connection therewith, excluding, however, such articles as are otherwise exempted in this Chapter 3.40. In connection with the transaction referred to in Section 3.40.020(25)(k), the sales tax is imposed only on the amount of any increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. Except as otherwise provided in this subsection (1), the sales price is the gross value of all materials, labor, and service, and the profit thereon, included in the price charged to the user or consumer. (Z) There is imposed upon all sales of commodities and services specified in Section 3.40.120 a tax at the rate of four percent (4%) of the amount of the sale, to be computed in accordance with the schedules or systems 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 ($.24) or less. (3) (a) Except as provided in paragraph (b) of this subsection (3), retailers shall add the tax imposed, or the average equivalent thereof, to the sale price or charge, showing such tax as a separate and distinct item, and when added, such tax shall constitute a part of such price or charge and shall be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same manner as other debts. (b) Any retailer selling malt, vinous, or spirituous liquors by the drink may include in his sales price the tax levied under this Chapter 3.40, except that no retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer. The schedule referred to in subsection (2) of this Section shall be used by such retailer in determining amounts to be included in such sales price. No such retailer shall gain any benefit from the collection or payment of such tax, nor shall the use of the schedule referred to in subsection (2) of this Section relieve such retailer from liability for payment of the full amount of the tax imposed pursuant to Section 3.40.120. -13- 3.40.150. Credit Sales. (1) In the case of a sale upon credit, or a contract for sale where the price is paid in installments, and title does not pass until a future date, or a sale secured by a chattel mortgage or a conditional sale, there shall be paid upon each payment that portion of the total tax which the amount paid bears in relation to the total purchase price. (2) If the retailer transfers, sells, assigns, or otherwise disposes of an account receivable, then he shall be deemed to have received the full balance of the consideration for the original sale and shall be liable for the remittance of the sales tax on the balance of the total sale price not previously reported, except that such transfer, sale, assignment, or other disposition of an account receivable by a retailer to a closely held subsidiary, as defined in Section 3.40.020 (28)(k), shall not be deemed to require the retailer to pay the sales tax on the credit sale represented by the account transferred prior to the time that the customer makes payment on said account. 3.40.160. Bad Debt Charge-Offs. Taxes paid on gross taxable sales represented by accounts found to be worthless and actually charged off for income tax purposes may be credited upon a subsequent payment of the tax provided in this Chapter 3.40, but if any such accounts are thereafter collected by the Taxpayer, then a tax shall be paid upon the amounts so collected. 3.40.170. Exemptions. The following goods and services shall be exempt from sales tax under the provisions of this Chapter 3.40: (1) All sales to the United States government and to the State, its departments and institutions and the political subdivisions thereof in their governmental capacities only. (2) All sales made to charitable organizations in the conduct of their regular charitable functions and activities. (3) All sales which the Town is prohibited from taxing under the constitution or laws of the United States, the State, or the Town's charter. (4) ALL SALES OF CIGARETTES. f~}--A}}-sa}es-ef-drags-d~spensed-fin-aeeardanee-~~~h-a-preser~p~~en;-a}} sa}es-ef-~nsa}fin-fin-a}~-fi~s-ferms-dfispensed-parsaan~-~e-~he-dfiree~~en-ef-a-}fieensed- phqsfie~an;-a}}-sa}es-ef-g~aeese-asab}e-for-~reatmen~-of-~nsa}fin-reae~tons;-a}}-sa}es -4 me4ad{mg-hyped erffl}E-sywipges-and -need I es;-aI 1 -saI es-ef -14- pres~he~te-ded~ees;-a}}-sa}es-ef-~hee}eMatrs-and-hesp~~a}-beds;-a}}-sa}es-ef-------- eo}eatemq-bags;-a}}-sa}es-o~-drags-~hen-farnfished-bq-a-daeter-as-part-ef------------ prefess+ena}-serdfiees-predided-to-a-pat+ent;-and-sa+es-ef-eerreet+de-eqeg}asses;---- eentaet-}enses-ar-hearing-a+ds- (5)DRUGS, MEDICAL DEVICES: (A) ALL SALES OF DRUGS DISPENSED IN ACCORDANCE WITH A PRESCRIPTION; ALL SALES OF INSULIN IN ALL ITS FORMS DISPENSED PURSUANT TO THE DIRECTION OF A LICENSED PHYSICIAN, ALL SALES OF GLUCOSE USEABLE FOR TREATMENT OF INSULIN REACTIONS; ALL SALES OF URINE AND BLOOD-TESTING KITS AND MATERIALS; ALL SALES OF INSULIN MEASURING AND INJECTING DEVICES, INCLUDING HYPODERMIC SYRINGES AND NEEDLES; ALL SALES OF PROSTHETIC DEVICES, ALL SALES OF WHEELCHAIRS AND HOSPITAL BEDS; ALL SALES OF DRUGS OR MATERIALS WHEN FURNISHED BY A DOCTOR AS PART OF PROFESSIONAL SERVICES PROVIDED TO A PATIENT; AND ALL SALES OF CORRECTIVE EYEGLASSES, CONTACT LENSES, OR HEARING AIDS. (B) WHEN SOLD IN ACCORDANCE WITH A WRITTEN RECOMMENDATION FROM A LICENSED DOCTOR, ALL SALES OF THERAPEUTIC DEVICES, APPLIANCES, OR RELATED ACCESSORIES, WITH A RETAIL VALUE OF MORE THAN ONE HUNDRED DOLLARS ($100.00), WHICH ARE SOLD TO CORRECT OR TREAT A HUMAN PHYSICAL DISABILITY OR SURGICALLY CREATED ABNORMALITY. (C) ALL SALES OF THERAPEUTIC DEVICES, APPLIANCES, OR RELATED ACCESSORIES, WITH A RETAIL VALUE OF ONE HUNDRED DOLLARS ($100.00) OR LESS, WHICH ARE SOLD TO CORRECT OR TREAT A HUMAN PHYSICAL DISABILITY OR SURGICALLY CREATED ABNORMALITY. (6) All sales and purchases of commodities and services under the provisions of Section 3.40.020(25) to any occupant who is a permanent resident of any hotel, apartment hotel, lodging house, motor hotel, guest house, guest ranch, condominium, townhouse, trailer court, mobile home, auto camp, or trailer co.urt or park, and who enters into or has entered into a written agreement for occupancy of a room or accommodations for a period of at least-ri~t-Y-46O-~ THIRTY (30) consecutive days during the ca.lendar year or precedinq year. . (7) All sales made to schools, other than schools held or conducted for private or corporate profit. - (8) All Sdles of construction and building materials, as such term-is used in Section 29-2-109 of, the Colorado Revised Statutes,-if such materials are picked up by the purchaser, and if the purchaser of such materials presents to the retailer a building permit-or o-ther documentation accpetable to the Town evidencing that a local use tax has been paid or is required to be paid. -15- (9) The transfer of tangible personal property without consideration (other than the purchase, sale, or promotion of the transferor's product) to a vendee located outside the Town for use outside the Town in selling products normally sold at wholesale by the transferor. (10) All commodities which are taxed under the provisions of Article 27, Title 39 of the Colorado Revised Statutes, and all commodities which are taxed under such provisions and for which the tax is refunded, and the sale of special fuel, as defined in Section 39-27-201(8) of the Colorado Revised Statutes, used for the operation of farm vehicles are being used on farms and ranches. (11) Any sale of any article to a retailer or vendor of food, meals, or beverages, which article is to be furnished to a consumer or user, together with the food, meals, or beverages purchased, and if a tax is paid on the retail sale as required by Section 3.40.120(1) or (5). (12) Any sale of any container or bag to a retailer or vendor of food, . meals, or beverages, which container or bag is to be furnished to a consumer or user for the purpose of packaging or bagging articles of tangible personal property purchased at retail, if a separate charge is not made for the container or bag to the consumer or user, if such container or bag becomes the property of the consumer or user, together with the food, meals, or beverages purchased, and if a tax is paid on the retail sale as required by Section 3.40.120(1) or (5). (13) (a) All sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned or used by: (i) The United States government, the State, its departments and institutions, and the political subdivisions thereof in their governmental capacities only; (ii) Charitable organizations in the conduct of their regular charitable functions and activities; or, (iii) Schools, other than schools held or conducted for private or corporate profit. (b) On application by a purchaser or seller, the Finance Director shall issue to a contractor or subcontractor a certificate or certificates of exemption indicating that the contractor's or subcontractor's purchase of construction or building materials is for a purpose stated in paragraph (a) of this subsection (13) and is, therefore, free from sales tax. The Finance Director shall -16- provide forms for such application and for such certificate and shall have the authority to verify that the contractor or subcontractor is, in fact, entitled to the issuance of such certificate prior to such issuance. (14) (a) Sales to and purchases of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded or furnished, and the container, label or the furnished shipping case thereof, shall be deemed to be wholesale sales and shall be exempt from taxation under this Chapter 3.40. (b) As used in paragraph (a) of this subsection (20) with regard to food products, tangible personal property enters into the processing of such products and, therefore, is exempt from taxation when: (i) It is intended that such property become an integral or constituent part of a food product which is intended to be sold ultimately at retail for human consumption; or (ii) Such property, whether or not it becomes an integral or constituent part of a food product, is a chemical, solvent, agent, mold skin casing, or other material, is used for the purpose of producing or inducing a chemical or physical change in a food product or is used for the purpose of placing a food product in a more marketable condition and is directly utilized and consumed, dissipated, or destroyed, to the extent it is rendered unfit for further use, in the processing of a food product which is intended to be sold ultimately at retail for human consumption. (15) All sales and purchases of electricity, coal, gas, fuel oil, coke, or nuclear fuel, for use in PROCESSING, MANUFACTURING, mining, refining, irrigation, construction, telecommun-ication services and street and railroad transportation services AND ALL INDUSTRIAL USES. (16) In any case in which a sales tax has been imposed under this Chapter 3.40 on lubricating oil used other than in motor vehicles, the purchaser thereof shall be entitled to a refund equal to the amount of the sales tax paid on that portion of the sales price thereof which is attributable to the federal excise tax imposed on the sale of such lubricating oil. The refund allowed under this subsection (16) shall be paid by the Finance Director upon receiving under Section 6425 of the Internal Revenue Code of 1954, as amended, a refund of the federal -17- excise tax paid on the sale of such lubricating oil. The claim for a refund shall be made upon forms furnished by the Finance Department. (17) All sales and purchases of refactory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of inorganic chemicals used in the processing of vanadium- uranium ores. (18) All sales and purchases of newsprint and printer's ink for use by publishers of newspapers and commercial printers and all sales and purchasers of newspapers, as such term is defined in Section 24-70-102 of the Colorado Revised Statutes. (19) All sales of tangible personal property purchased or sold within the Town if delivered outside the Town to the purchaser. - 3.40.180. Map or Location Guide of Town Boundaries. The Finance Department shall make available to any requesting vendor a map or location guide showing the boundaries of the Town. The requesting vendor may rely on such map or location guide and any update thereof available to such vendor in determining whether to collect a sales or use tax or both. No penalty shall be imposed or action for deficiency maintained against a vendor who in good faith complies with the most recent map or location guide available to such vendor. IV. REFUNDS 3.40.190. Refunds. (1) A refund shall be made, or credit allowed, for the sales TAX eF-ase-taX so paid under dispute by any purchaser or'user who clains an exemntion pur-' suant to Section 3.40.170. Such refund shall be made by the Finance Director after compliance with the following conditions precedent: Applications for refund shall be made within sixty (60) days after the purchase of the goods or services whereon an exemption is claimed and must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and certificate issued by the seller and shall be made upon such forms as shall be prescribed therefor. (2) Upon receipt of an application, the Finance Director shall examine the same with due speed and shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within thirty (30) days after such decision is mailed to them, may petition the Finance Director for a hearing on the claim in the manner provided in Section 3.40.260 and may either appeal to the -18- District Court in the manner provided in Section 3.40.270 or to the Department of Revenue in the manner provided in Section 3.40.280. The right of any person to a refund under this Chapter 3.40 shall not be assignable, and except as provided in subsection (4) of this Section, such application for refund must be made by the same person who purchased the goods or services and paid the tax thereon as shown in the invoice of the sale thereof. (3) A refund shall be made or a credit allowed by the Finance Director to any person entitled to an exemption where such person establishes that :(i) a tax was paid by another person, the purchaser, on a purchase made on behalf of the person entitled to an exemption; (ii) a refund has not been granted to such purchaser; and (iii) the person entitled to the exemption paid or reimbursed such purchaser for such tax. The burden of proving that sales, services, and commodities on which tax refunds are claimed are exempt from taxation under this Chapter 3.40 or were not at retail shall be on the person making such claim under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor. No such refund shall be made or credit allowed in an amount greater than the tax paid. (4) Such application for refund under subsection (3) of this Section shall be made on forms furnished by the Finance Department. Upon receipt of such application and proof of the matters contained therein, the Finance Director shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within thirty (30) days after such decision is mailed to them, may petition the Finance Director for a hearing on the claim in the manner provided in Section 3.40.260 and may either appeal to the District Court in the manner provided in Section 3.40.270 or to the Department of Revenue in the manner provided in Section 3.40.230. Any applicant for a refund under the provisions of this subsection (4), or any other person, who makes any false statements in connection with an application for a refund of any taxes is guilty of a violation of this Chapter 3.40 and shall be punished in the manner provided by State law. (5) Claims for tax moneys paid in error or by mistake shall be made within three (3) years after the date of purchase, storage, use or consumption of the goods or services for which the refund is claimed and shall be processed for refund in accordance with the rules and regulations prescribed therefor under subsection (4) of this Section, except that the proceeds of any such claim for a refund shall first be applied by the Finance Department to any tax deficiencies.or liabilities existing against the claimant before allowance of such claim by the Finance Department, and further except that if such excess payment of tax moneys in any period is discovered -19- as a result of an audit by the Finance Department, and deficiencies are discovered and assessed against the Taxpayer as a result of such audit, then such excess monies shall be first applied against any deficiencies outstanding to the date of the assessment but shall not be applied to any future tax liabilities. (6) If any person is convicted under the provisions of this Section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the Finance Director is empowered to bring appropriate action for recovery of such refunds. A brief summary statement of the above-described penalties shall be printed on each form for a refund. U. ENFORCEMENT 3.40.200. Recovery of Taxes, Penalty and Interest. (1) All sums of money paid by the purchaser to the retailer as taxes imposed by this Chapter 3.40 shall be and remain public money, the property of the Town, in the hands of such retailer, and he shall hold the same in trust for the sole use and benefit of the Town until paid to the Finance Director, and for failure to so pay to the Finance Director, such retailer shall be punished as provided herein. (2) (a) If a person neglects or refuses to make a return in payment of the sales tax or to pay any sales tax as required by this Chapter 3.40, then the Finance Director shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the Taxpayer is delinquent and shall add thereto a penalty equal to the sum of fifteen dollars ($15) for such failure or ten percent (10%) thereof, WHICHEVER IS GREATER, and interest on such delinquent taxes at the rate imposed under Section 3.40.230 plus one-half percent (112%) per month from the date when due, not exceeding eighteen percent (18%) in the aggregate. (b) Promptly thereafter, the Finance Director shall give to the. delinquent Taxpayer written notice of such estimated taxes, penalty, and interest', which notice shall be sent by first-class mail directed to the last address of such person on file with the Finance Department. Such estimate shall thereupon become a notice of deficiency. Within thirty (30) days after the notice of deficiency is mailed, the Taxpayer may petition the Finance Director for a hearing in the manner provided in Section 3.40.260 and either may appeal the the District Court as provided in Section 3.40.270 or to the Department of Revenue as provided in Section 3.40.280. -20- (3) (a) If any taxes, penalty, or interest imposed by this Chapter 3.40 and shown due by returns filed by the Taxpayer or as shown by assessments duly made as provided in this Section are not paid within five (5) days after the same are due, then the Finance Director SHALL MAIL A DELINQUENCY NOTICE shall issue a notice, setting forth the name of the Taxpayer, the amount of the tax, penalties and interest, AND the date of the accrual thereof. TNIRTY (30) DAYS AFTER THE DELINQUENCY NOTICE THE TOWN MAY ISSUE A NOTICE that the Town claims a first and prior lien therefor on the real and tangible personal property of the Taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this Section on property of the Taxpayer, other than the goods, stock in trade, and business fixtures of such Taxpayer. (b) Said notice shall be on forms furnished by the Finance Department and shall be verified by the Town Manager or by the Finance Director or any duly qualified agent of the Town Manager or the Finance Director, whose duties are the collection of such tax, and may filed in the office of the county clerk and recorder in which the Taxpayer owns real or tangible personal property, and the filing of such notice shall create a lien on such property in that county and constitute notice thereof. After said notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether such notice shall have been filed or not, the Finance Director may issue a warrant directed to any duly authorized revenue collector, or the the sheriff of the county commanding him to levy upon, seize, and sell sufficient of the real and personal property of the amount due together with interests, penalties, and costs, as may be provided by law, subject to valid pre-existing claims or liens. (4) Such revenue collector or the sheriff shall forthwith levy upon sufficient of the property of the Taxpayer or any property used by such Taxpayer in conducting his retail business, and said property so levied upon shall be sold in all respects to with like effect and in the same manner as is prescribed by ' law with respect to executions against property upon judgement of a court of record, and the remedies of garnishment shall apply. The sheriff shall be entitled to such fee in executing such warrants as are allowed by law for similar services. (5) Any lien for taxes as shown on the records of the county clerks and recorders as provided in this Section, upon payment of all taxes, penalties, and -21- . interest covered thereby shall be released by the Finance Director in the same manner as mortgages and judgements are released. (6) (a) The Finance Director may also treat any such taxes, penalties, or interest due and unpaid as a debt due to the Town from the vendor. The return of the Taxpayer or the assessment made by the Finance Director, as provided in this Chapter 3.40 shall be prima facie proof of the amount due. (b) To recover such taxes, penalties or interest due, the Finance Director may bring an action in attachment, and a writ of attachment may be issued to the sheriff. In any such proceedings, no bond shall be required of the Finance Director, nor shall any sheriff require of the Finance Director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgement entered in such proceedings. The Finance Director may prosecute appeals in such cases without the necessity of providing bond thereof. It is the duty of the Town Attorney, when requested by the Finance Director, to commence action for the recovery of taxes due under this Chapter 3.40, and this remedy shall be in addition to all other existing remedies or remedies provided in this Chapter 3.40. (7) In any action affecting the title to real estate or the ownership or rights to possession of personal property, the Town may be made a party defendant for the purpose of obtaining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upon the Finance Director or any person of the office of the Finance Director shall be sufficient service and shall be binding upon the Town. (8) The Finance Director is authorized to waive, for good cause shown, any penalty assessed as provided in this Chapter 3.40, and any interest imposed in excess of the rate determined pursuant to subsection (2) of this Section shall be deemed a penalty. (9) If a Taxpayer pays for any tax imposed pursuant to this Chapter 3.40 by check for which there are insufficient funds to cover such check, then the Finance Director may assess a penalty against such Taxpayer as follows: (i) fifteen dollars ($15.00) for the first violation; (ii) thirty dollars ($30.00) for the second violation; and seventy-five ($75.00) for each additional violation. If a penalty of thirty-five ($35.00) or more has been assessed against a Taxpayer by the Finance Director, then the Finance Director may require such Taxpayer to pay all tax payments, whether due or to be due in the future, by certified funds, cashier's check or cash. The penalty imposed by this Section -22- 3-.~f?-.z'fiE}{~}) 3.40.200(9) is in addition to all other penalties imposed pursuant to this Chapter 3.40. 3.40.210. Tax Lien. (1) (a) The sales tax imposed pursuant to Section 4&40:-24~0-3.40.120 shall be a first and prior lien upon the tangible personal property and business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, excepting stock of goods sold or for sale in the other liens or claims of whatsoever kind or nature. (b) Any retailer who sells out his business or stock of goods, or quits business, shall be required to make out the return as provided in this Chapter 3.40, within ten (10) days after the date he sold his business or stock of goods, or quit business, and his successor in business shall be required to withhold sufficient purchase money to cover the amount of said taxes due and unpaid until such time as the former owner produces a receipt from the Finance Director showing that the taxes have been paid or a certificate that no taxes are due. (c) If the purchaser of a business or stock of goods fails to withhold the purchase money as provided in paragraph (b) of subsection (1) and the taxes are due and unpaid after the ten (10) day period allowed, he, as well as the vendor, shall be personally liable for the payment of the taxes unpaid by the former owner. Likewise, anyone who takes any stock of goods or business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, by purchase, foreclosure sale, or otherwise, takes the same subject to the lien for any delinquent sales taxes owned by such retailer and shall be liable for the payment of all delinquent sales taxes of such prior owner, not, however, exceeding the value of property so i,akan or acquired. (2) Whenever the business or property owner of any Taxpayer subject to this Chapter 3.40 shall be placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties, and interest imposed by this Chapter 3.40 and for which said retailer is in any way liable under the terms of this Chapter 3.40 shall be a pr__ior and preferred claim against all the property of said Taxpayer, except as to preexisitng claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights shall have attached prior to the filing of the notice as provided in Section 3.40.200(3)(b) on the property of the Taxpayer, other than the goods, stock in trade, and business fixtures of such Taxpayer. No -23- sheriff, receiver, assignee, or other officer shall sell the property of any person subject to this Chapter 3.40 under process or order of any court without first ascertaining from the Finance Director the amount of any taxes due and payable under this Chapter 3.40, and if there are any such taxes due, owing, or unpaid, it is the duty of such officer to first pay the amount of said taxes out of the proceeds of said sale before making payment of any moneys to any judgement creditor or other claims of whatsoever kind or nature, except the costs of the proceedings and other preexisting claims or liens as provided in this Section. For the purposes of this subsection (2), "Taxpayer" includes "retailer". 3.40.220. Negligent or Intentional Tax Deficiency. If any part of the deficiency in payment of the sales or use tax is due to negligence or intentional disregard of authorized rules and regulations of the Town with knowledge thereof, but without intent to defraud, there shall be added ten percent (10%) of the total amount of deficiency, and interest in such case shall be collected at the rate imposed under Section 3.40.230 in addition to the interest provided by Section 3.40.240 on the amount of such deficiency from the time the return was due, from the person required to file the return, which interest and addition shall become due and payable ten (10) days after written notice and demand to such person by the Finance Director. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent (100%) of the total amount of the deficiency, and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten (10) days after written notice and demand by the Finance Director, and an additional three percent (3%) per month on said amount shall be added from the datae that the return was due until paid. 3.40.230. Interest Rate on Delinquent Taxes. When interest is required or . permitted to be charged under Sections 3.40.200(2), 3.40.220, 3.40.240(1), the annual rate of interest shall be that rate of interest established by the State commissioner of banking pursuant to Section 39-21-110.5 of the Colorado Revised Statutes. 3.40.240. Interest on Underpayment, Overpayment, Nonpayment or Extensions of Time for Payment of Tax. (1) If any amount of sales or use tax is not paid on or before the last date prescribed for payment, then interest on such amount at the rate imposed under Section 3.40.230 shall be paid for the period from such last date to the date paid. The last date prescribed for payment shall be determined without -24- regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy, prior to the last date otherwise prescribed for such payment. In the case of a tax in which the last date for payment shall be deemed to be the date that the liability for the tax arises, and in no event shall such date be later than the date that notice and demand for the tax is made by the Finance Director. (2) Interest prescribed under this Section and Sections 3.40.200(2), 3.40.220 affd-3-#f~ ~-5f}-shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as the tax to which such interest is applicable. (3) If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this Section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowed with respect to such overpayment. (4) Interest prescribed under this Section and Sections 3.40.200(2), 3.40.220 and-3707256 on any sales tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be assessed and collected. 3.40.250 Other Remedies. No provision of this Chapter 3.40 shall preclude the Town from utilizing any other lawful penalties or other remedies applicable to the collection of sales taxes. VI. HEARINGS AND APPEALS 3.40.260 Hearings by Finance Director. (1) If any person contests any deficiency notice received from the Finance Director, then he may apply to the Finance Director by petition in writing within -tiei--{3f}j THIRTY (30) days after such deficiency notice is mailed to him for a hearing and a correction of the amount of the tax so assessed, in which petition he shall set forth the reasons why such hearing should be granted and the amount by which such tax should be reduced. The Finance Director shall notify the petitioner in writing of the time and place fixed by him for such hearing. After such hearing, the Finance Director shall make such order in the matter as is just and lawful and shall furnish a copy of such order to the petitioner. (2) Every decision of the Finance Director shall be in writing, and notice . thereof shall be mailed to the petitioner within ten (10) days, and all such -25- decisions shall become final and all amounts due shall be paid upon the expiration of thirty (30) days after notice of such decision shall have been mailed to the petitioner, unless proceedings are begun within such time for review thereof as provided in Section 3.4Q 27p or Section 3.40.230. 3.40.270. Review by District Court. (1) If the petitioner or if an applicant for a refund is aggrieved at the final decision of the Finance Director, then he may proceed to have same reviewed by the District Court. The procedure of review shall be in accordance with Rule 106(a)(4) of the Colorado Rules of Civil Procedure. (2) Within fifteen (15) days after filing a notice of appeal as provided in this Section, the Taxpayer shall file with the District Court a surety bond in twice the amount of the taxes, and other charges stated in the final decision by the Finance Director that are contested on appeal. The Taxpayer may, at his option, satisfy the surety bond requirement by a savings account or deposit in or a certificate of deposit issued by a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of Section 11-35-101(1) of the Colorado Revised Statutes, equal to twice the amount of the taxes, interest, and other charges stated in the final decision by the Finance Director. The Taxpayer may, at his option, deposit the disputed amount with the Finance Director in lieu of posting a surety bond. If such amount is so deposited, no further interest shall accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the Supreme Court or the Court of Appeals of the State or after the time for such appeal has expired, the funds deposited shall be, at the direction of the District Court, either retained by the Finance Director and applied against the deficiency or returned in whole or part to the Taxpayer with interest at the rate imposed pursuant to Section 3.40.230. No claim for refund of amounts deposited with the Finance Director need be made by the Taxpayer in order for such amounts to be repaid in accordance with the direction of the District Court. (3) The District Court shall have original jurisdiction in proceedings to review all questions of law and fact determined by the Finance Director in administering the provisions of this Chapter 3.40 by writ under rule 106(a)(4) of the Colorado rules of Civil Procedure. Any writ issued pursuant to this subsection (3) shall be issued by the clerk of the District Court upon a verified petition of the Taxpayer filed within twenty (20) days after notice of the decision of the Finance Director in any such matter. Such writ shall be served -26- within five (5) days after its issuance and shall be returnable at such time as the District Court may determine, not less then (10) days nor more than twenty . (20) days after the date of issuance of such writ. The Finance Director shall certify the record of his proceedings to the District Court. (4) The decision of the District Court may be reviewed in the Supreme Court of the State upon writ of error by any party thereto. 3.40.280 Alternate Review by Department of Revenue. In lieu of the procedure provided for in Section 3.40.270, the Taxpayer may elect a hearing on the Finance Director's final decision on a deficiency notice or claim for refund pursuant to procedure set forth in this Section 3.40.280. (1) As used in this Section 3.40.280, "State hearing" means a hearing before the executive director of the Department of Revenue or a delegate thereof as provided in Section 29-2-106.1(3) of the Colorado Revised Statutes. (2) When the Finance Director asserts that sales or use taxes are due in an amount greater than the amount paid by a Taxpayer, then the Finance Director shall mail a deficiency notice to the Taxpayer by certified mail. The deficiency notice shall state the additional sales or use taxes due. The deficiency notice shall contain notification, in clear and conspicuous type, that the Taxpayer has the right to elect a State hearing on the deficiency pursuant to Section 29-2- 106.1(3) of the Colorado Revised Statutes. The Taxpayer shall also have the right to elect a State hearing on the Finance Director's denial of such Taxpayer's claim for a refund of sales or use tax paid. (3) The Taxpayer shall request the State hearing within thirty (30) days after the Taxpayer's exhaustion of local remedies. The Taxpayer shall have no right to such hearing if he has not exhausted local remedies, or if he fails to request such hearing within the time period provided for in this subsection (3). For purposes of this subsection (3), "exhaustion of local remedies" means: . (a) The Taxpayer has timely requested in writing a hearing before the Finance Director, and the Finance Director has held such hearing and issued a final decision thereon. Such hearing shall be informal, and no transcript, rules of evidence or filing of briefs shall be required, but the Taxpayer may elect to submit a brief, in which case the Finance Director may submit a brief. The Finance Director shall hold such hearing and issue the final decision thereon within ninety (90) days after the Finance Director's receipt of the Taxpayer's written request therefor, except that the Town may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by -27- the Taxpayer, but, in any such events, the Finance Director shall hold such hearing and issue the decision thereon within one hundred and eighty (180) days of the Taxpayer's request in writing therefor; or (b) The Taxpayer has timely requested in writing a hearing before the Finance Director, and the Finance Director has failed to hold such hearing or has failed to issue a final decision thereon within the time periods prescribed in subsection (3)(a) of this Section. (4) If a Taxpayer has exhausted his local remedies as provided in subsection (3)(a) of this Section, then the Taxpayer may request a State hearing on such deficiency notice or claim for refund, and such request shall be made, and such hearing shall be conducted in the same manner as set forth in Section 29-2-106.1 (3) through (7), inclusive, of the Colorado Revised Statutes. (5) If the deficiency notice or claim for refund involves only the Finance Director, then in lieu of requesting a State hearing, the Taxpayer may appeal such deficiency or denial of a claim for refund to the District Court as provided in Section 29-2-106.1(8) of the Colorado Revised Statutes, if the Taxpayer complies with the procedures set forth in subsection (3) of this Section. (6) No provision of this Section shall prohibit the Taxpayer from pursuing judicial review of a final decision of the Finance Director as otherwise provided in Section 3.40.270. 3.40.290 AMENDMENTS (1) THE TOWN COUNCIL MAY AMEND, ALTER OR CHANGE THIS ORDINANCE, EXCEPT AS TO THE FOUR (4) PERCENT RATE OF TAX IMPOSED IN THIS CHAPTER, SUBSEQUENT TO ADOPTION BY A MAJORITY VOTE OF THE TOWN COUNCIL. SUCH AMENDMENT, ALTERATION OR CHANGE NEED NOT BE SUBMITTED TO THE ELECTORS OF THE TOWN FOR THEIR APPROVAL. 3.40.300 VIOLATION - PENALTY (1) ANY PERSON CONVICTED OF VIOLATING ANY OF THE PROVISIONS OF THIS CHAPTER SHALL BE PUNISHED BY A FINE, NOT TO EXCEED $500.00 OR BY IMPRISONMENT FOR NOT MORE THAN NINETY (90) DAYS, OR BY BOTH SUCH FINE OR IMPRISONMENT. 2. 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. -28- 3. The Town Council hereby finds, determines and declares that this Ordinance is necessary and proper for the health, safety and welfare of the Town of Vail and the inhabitants thereof. 4. The repeal or the repeal and reenactment of any provision of the Vail Municipal Code as provided 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 proceedings as commenced under or by virtue of the provision repealed or repealed and reenacted. The repeal of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. INTRODUCED, READ AND APPROVED ON FIRST READING 15th day of September , 1987, and a public hearing shall be held on this ordinance on the 15th day of September , 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal Buildling, Vail, Colorado. Ordered published in full this 15th day of September, 1987. Paul R. Johnston, Mayor ATTEST: Pamela A. Brandmeyer, Town Clerk INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED THIS DAY , 1987. Paul R. Johnston, Mayor ATTEST: Pamela A. Brandmeyer,Town Clerk -29- ORDINANCE N0. 33 Series of 1987 AN ORDINANCE AMENDING ORDINANCE N0. 37, SERIES OF 1983 TO ELIMINATE CONDITIONS RESTRICTING THE NUMBER OF DRIVEWAYS TO SERVE THE RESUBDIVISION OF LOT 1, BLOCK l, BIGHORN SUBDIVISION, FIRST ADDITION WHEREAS, the Town Council of the Town of Vail is of the opinion that there are no negative impacts resulting from two driveways to serve Lots lA and 16, Biock 1, Bighorn Subdivision, First Addi.tion; and WHEREAS, the Planning and Environmental Commission has unanimously recammended approval of this amendment; and WHEREAS, the Town Council considers that it is in the public benefit to allow Lots lA and 1B, Block 1, Bighorn Subdivision, First Addition, to have individual driveway access. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF VAIL, COLORADO, THAT: Section 1. Subparagraph 2 of Section 2 of Ordinance No. 37, Series of 1983 is hereby amended to read as follows: 2. Access to Lots lA and 1B shall be limited to two driveways as generally indicated on the site plan by Peter Jamar Associates, Inc., dated September 4, 1987. Section 2. 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 3. The repeal or the repeal and re-enactment of any provisions of the Vail Municipal Code as provided 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 repealed or repealed and reenacted. The repeal of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. INTRODUCED, READ AND PASSED ON FIRST READING THIS day of , 1987, and a public hearing shall be held on this ordinance on the day of , 1987 at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Ordered published in full this day of , 1987. Paul R. Johnston, Mayor ATTEST: Pamela A. Brandmeyer, Town Clerk INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED this day of , 1987. Paul R. Johnston, Mayor ATTEST: Pamela A. Brandmeyer, Town Clerk TO: Town Council FROM: Community Development Department DATE: October 6, 1987 SUBJECT: A request for an amendment to Ordinance No. 37, Series of 1983, pertaining to the rezoning of Lot 1, Block 1, Bighorn Subdivision, First Addition Applicant: James Sheahan I. BACKGROUND ON THIS REQUEST In October of 1983, Lot 1, Block 1, Bighorn First Addition, was subdivided and rezoned to allow for two single family lots. Previous zoning on the property was Primary/Secondary. The application was approved with conditions restricting the total amount of GRFA for each lot, that only one driveway be developed to serve both lots, and that an existing sewer line be relocated by the applicant. The Planning Commission memorandum, minutes, and the ordinance approving this application are included for your information. II. DESCRIPTION OF THE PROPOSED REQUEST The applicant has requested the removal of the restriction limiting access off of Lupine Drive to one driveway. The attached letter to Tom Braun from Peter Jamar Associates outlines the applicant's rationale for this request. To summarize, the main justification for allowing two driveways lies in the fact that they can be developed without the removal of any existing vegetation on the properties. III. STAFF RESPONSE TO THIS REQUEST In reviewing the history of this application, it is evident that the applicants originally proposed one driveway cut. The staff recommendation acknowledged this aspect of the proposal, but did not condition approval of the request on their being only one driveway. It is assumed that the reason for one driveway was to minimize any impact on the mature trees on the lot. Following the development of one single family structure on Lot B, it has been demonstrated that a second driveway accessing Lupine Drive can be accommodated without affecting the lot's vegetation. The newly proposed , driveway alignment also presents no appreciable impact on adjacent properties in the area. . . IV. STAFF RECOMMENDATION Staff would recommend approval of the requested amendment to Ordinance No. 37, Series of 1983. While a condition of approval was originally imposed on this zoning, limiting the number of driveways to one, staff finds it-difficult to argue the merits of the requested amendment. It should be noted that the Planning Commission action on this request is advisory. Action by the Council will be required to amend the ordinance originally adopting this zoning. In this regard, we would recommend the following condition be incorporated into any amendments to the existing Ordinance No. 37: 1. Access to Lots A and B shall be limited to two driveways as generally indicated on the development plan by Peter Jamar Associates, Inc., dated September 4, 1987. BONUS NOMINATION HISTORY Bonuses Are Based On The Following: #1 Positive Benefit to the Town of Vail, Department, Etc. #2 Productivity improvement resulting in better service or low costs. #3 Innovative Ideas or approaches which are implemented. #4 Performance which has clearly resulted in achievement of work above standards of program goals and objectives. #5 Completion of a difficult project on a tight deadline. #6 Discovery and development of an idea that will save the city money and reduce citizen complaints. - #7 Publishing an article that advances knowledge of a particular discipline. #8 Recognition by an outside group for achievement related to city service. #9 Other outstanding activity which has benefited the Town of- Vail. Employee Reason Nominated Award Geneva Duran #1 $ 50 (by Geneva Duran) Extra tasks she has taken on over the years. Susie Hervert #1 and #4 $ 25 (by Cathie Jarnot) Consistent-outstanding comple- tion of timesheets. Kathleen Okon #1 Kathy 25 Gary Murrain Summer Projects at the Gary 150 (by Kathy Okon) Nature Center Preston Isom #6 Re-evaluate (by Mike Rose) Developed a schedule in April that saves time and money. Marlene Rivera ` #5 Letter from Jacque Lovato Parking pass project Ron to each Sally Lorton Geneva Duran (by Charlie Wick) Desiree Settles #5 Desiree 100 . Darlene Duran Job Descriptions Cathie 100 Geneva Duran and Standards Project $25 To each Marlene Rivera of the others Martha Jensen Georgie Manzanares Cathie Jarnot (Declined the nomination and refused the money) (by Charlie Wick) - Karen Morter #5 Letter from Darlene Duran Symposium Ron (by Charlie Wick) Joseph Chesman #1 Letter from (by Joe Chesman) Guard Rail at Blue Ron Cow Chute Charlie Wick #1 $ 500 (by Peter Patten) Job Evaluation System Barb Masoner #5 Letter from (by Karen Morter) Youth Symposium Ron Rebecca Schilling #1 and #9 $ 25 . (by Susan Boyd) Seashell Collection at Vail Library Jody Lindvall #6 $ 5'0 (by Rick Onorato) Non-resident violator Compact Agreement Leo Vasquez #1 Letter from (by Ernst Glatzle) Installing the elec- Ron trical wiring for new computer Conrad Pascuzzi #6 $ 100 (by Stan Berryman) Heating System for and will be Mechanic Bays re-evaluated in April Nancy Morin #4 Letters from Susie Hervert Extra Responsibili- Ron Janeil Turnbull ties associated with (by Stan Berryman) loss of Fleet Maint- enance Technician Kristan Pritz #1 $ 50 (by Tom Braun) Simba Run Project Larry Pardee #8 Letters from Todd Scholl First Place in Snow Ron Robert Riggle Rodeo Competition (by Stan Berryman) Pete Burnett #1 and #5 $ 150 (by Stan Berryman) Obtaining a donation worth $5000 and supervision of project (Lionshead Bike Path) Bill Andrews #1 and #5 $ 150 (by Stan Berryman) For obtaining a donation ' donation worth $20,000 and being Project Manager on Ford Park Access Jan Choti #1 and #3 $ 150 (by Skip Gordon Intown Bus Video Brian Terrett #1 and #5 $ 300 (by Ken Hughey) Video Pam Brandmeyer #5 $ 100 (by Ron Phillips) Elections (Refused money) Rick Pylman #1 and #5 $ 100 (by Peter Patten Land Use Plan Vicky Garnsey #5 and #1 $ 150 Dennis Jerger Nutcracker Ice Show each (by Pat Dodson) John Ervin #9 $ 35 (by Skip Gordon) Continuous assistance when and where needed and positive attitude to Town of Vail Dave Story #3 $ 35 (by Ron Phillips) Letter from citizen about Dave's approach to Bus Driving Members of Vail P.D. #g Letter from (by Mike French) Extra work because of Ron to being short personnel Mike French Jim Sanders #5 $ 50 (by Ben Krueger) Extra hours on setting cross county ski race course . for High School State Race Desiree Settles #1 Letter from (by Cathie Jarnot) Helping other depart- Ron ments learn Word Pro- cessing Dick Duran #1 and #5 Cancelled as there ar Mike McGee Excellent work on too many to nominate. (by Susan Scanlan) Chemical Spill Susan notified. Jim Sanders #1 Ben $35 Ben Krueger Excellent track (by Barb Masoner) setting at Golf course all winter Bill Lowe #3 $35 (by Harlan Bailey) Suggestion of raising floor to make the bay more useable and safe Gary Murrain #1 $75 (by Joanne Mattio) His work on Cafe For donation only Project & obtaining donations Dean Willms #5 and #9 $50 (by Charlyn Canada) His extra efforts with the Betty Ford program Kathleen Okon #2 Letter (by Barb Masoner) Extra efforts making the Nordic Center more profitable Tom Braun #7 $50 (by Peter Patten) His article published in journal entitled "The Vail Village Urban Design Guide Plan" David Hart #9 $50 (by Kurt Mulson) Outstanding emergency Letter from Ron. aid to heart attack victime when off duty Rod Baker #9 Letter from Ron. (by Jeff Layman) Tack Mat training Jim Hoza #1, 5, 6, 8 $50 (by Barb Masoner) Extra personal time given to work on soft- ball fields Matt Lindvall #4 Letter from Ron. (by Corey Schmidt) Drug Enforcement & investigation Carey Weinheimer #1 Letter from Ron. Pre (by Kurt Mulson) CLETA class the entire Release. special award. Harlan Bailey #1 Letter from Ron. (by Todd Scholl) Received both Master Automobile and Master Heavy Duty Truck Tech- nicians Certificates Brian Terrett _ #1, #3, #4 Letter from Ron. Jay Trombetta Processing of charged (by Kurt Mulson) prisoners on July 3, 4 Dennis Jerger #1, #4 Letter from Ron. Rusty Jacobs Consistent care to Town (by Annie Fox) facilities regardless of responsibility Dan Kapellar #1 Letter from Ron. (by Ceil Folz) Great improvements to gymnastics program Rick Beveridge #1, #3 $50 (by Ceil Folz) Coordination of "Bud- Letter from Ron. weiser Hot Summer Nights" events Ceil Folz #l, #2, #3 $100 (by Barb Masoner) Hot Summer Nights Letter from Ron. Prorams . To AMA ~ VVES I FINAL REPORT FIRST DRAFT SEPTEMBER 28, 1987 - PREPARED BY COLORADO DEPARTMENT OF HIGHWAYS . DIVISION OF TRANSPORTATION PLANNING PROGRAM MANAGEMENT BRANCH I-70 WEST CORRIDOR STUDY TABLE OF CONTENTS Page No. I. Executive Summary . . . . . . . . . . . . . . . . . . . 1 II. Introduction . . . . . . . . . . . . . . . . . . . . 9 A. Background . . . , , , , , , , , , , g B. Study Goal and Objectives. . . . . . . . . . . 11 C. Report Format . . . . . . . . . . . . . . . . 13 D. Study organization . . . . . . . . . . . . . . 15 III. Existing Condition . . . . . . . . . . . . . . . . . . 19 A. Overview . . . . . . . . . . . . . . . . . . . 19 B. Key Issues . . . . . . . . . . . . . . . . . 24 C. Highway Inventory . . . . . . . . . . . . . . . 26 D. Accident Data. . . . . . . . . . . . . . . 36 E. Hazardous Material . . . . . . . . . . . . . . 37 IV. Socioeconomic Analysis . . . . . . . . . . . . . . . . 49 A. Methodology. . . . . . . . . . . . . . . . 49 B. Future Forecasts . . . . . . . . . . . . . . . 52 1. 1990 . . . . . . . . . . . . . . . . . . . 61 2. 2000 . . . . . . . . . . . . . . . . . . . 63 3. 2010 . . . . . . . . . . . . . . . . . . . 65 V. Transportation Model Development. . . . . . . . . . . . 67 A. Introduction . . . . . . . . . . . . . . . . . 67 B. Methodology . . . . . . . . . . . . . . . . . . 67 C. Validation Process . . . . . . . . . . . . . 68 1. Hichway Network . . . . . . . . . . . . . 69 ~ 2. Trip Generation . . . . . . . . . . . . . 72 3. Trip Distribution . . . . . . . . . . . . 79 4. Traffic Assignment. . . . . . . . . . 82 D. 1980 Model Validation Results. . . . . . . . . 83 E. Model Limitations . . . . . . . . . . . . . . . 90 VI. Transportation Analysis and Plan Development 98 A. Overview . . . . . . . . . . . . 98 B. Analysis ofExisting plus CommittedSystem 100 C. Definition of Alternatives . . . . . . . . . . 105 D. Analysis of Alternatives . . . . . . . . . . 110 E. 2010 Regional Transportation Plan. 122 F. Staging of the Recommended Regional Transportation Plan. . . . . . . . . . . 144 G. Present to 1990 Highway System Improvements. . 150 H. 1991 to 2000 Highway System Improvements 155 1. 2001 to 2010 Highwax System Improvements 168 J. Environmental Overview . . . . . . . . . . . . 169 K. Bicycle Improvements . . . . . . . . . . . . . 180 VII. Capital Facilities Plan . . . . . . . . . . . . . 184 A. Recommended System Improvempnts. . . . . . . . 185 B. System Costs. . . . . . . . . . . . . . . . . 187 VIII. Cost/Sharing Analysis . . . . . . . . . . . . . 192 A. Historical Trends inFinancing. . . . . . . . . 192 B. Cost-Sharing Responsibilities . . . . . . . . . 206 C. Financing Strategies. . . . . . . . . . . . . 210 D. Recommended Financing Plan. . . . . . . . . . . 219 IX. Future Direction of the Study . . . . . . . . . . . . . 222 A. Short Term Actions . . . . . . . . . . . . . . . 222 B. Long Range Actions . . . . . . . . . . . . . . . 228 C. Monitoring Efforts . . . . . . . . . . . . . . . 229 Appendices A. Yearly Traffic Counts . . . . . . . . . . . . B. Accident Data (Hazard Indices). . . . . . . . . C. Hazardous Material Legislation. . . . . . . . . D. Link Data Records (1980). . . . . . . . . . . . E. Capacity Worksheet. . . . . . . . . . . . . . F. Weekend Adjustment Factors. . . . . . . . . . . G. Trip Length Distribution Curves . . . . . . . . H. Level of Service Analysis . . . . . . . . . . . I. Historical Site Maps . . . . . . . . . . . . . . J. Public-Owned Parks. . . . . . . . . . . . . . K. Detailed System CostBreakdown. . . . . . . . . I. Executive Summary The I-70 West corridor is located just west of the Denver metropolitan area. It is comprised of Clear Creek, S.ummit and Eagle counties which are in a mountainous terrain environment. The primary economic activity is the summer and winter recreational opportunities. This type of economic activity presents special problems to the state, counties, and local governments in providing an adequate transportation system. I-70 is the only east-west route through the three county corridor. It also provides the primary access to the ski areas at Winter Park, Arapahoe Basin, Keystone, Loveland, Breckenridge, Copper Mountain, Vail and Beaver Creek. In the summer months, access is provided to the national forest lands. Currently, congestion problems are occurring along portions of I-70 which are in need of a solution today. If these congestion problems are not solved, the level of economic growth that will occur in the I-70 West Corridor will be adversely affected. This lower level of economic growth will adversely impact all levels of government in the corridor. The I-70 West Corridor Study was initiated by the Colorado Department of Highways to respond to the the current congestion problems and to identify the level of highway needs generated by the magnitude of the anticipated future growth. For this reason the I-70 West Corridor Study was undertaken to examine the short term and long range highway needs in the corridor. 1 In developing the short term and long range highway needs in the I-70 West corridor, the level of growth in population, retail employment, ski area capacity, and hotel/motel/condominium housing had to be made. Population is projected to grow from 26,790 persons in 1980 to 66,325 persons. Retail employment will increase from 10,100 in 1980 to 23,700 in 2010. Ski area capacity is measured in vertical transport feet per hour. In 19801 this capacity amount was 88,455,000 and in 2010 this capacity will increase to 260,144,000. An analytical tool had to be developed which could translate the economic growth into future year traffic projections. This tool would then be used to analyze the benefits of alternate system improvements. A transportation model was developed for the I-70 West Corridor Study. This transportation model was successfully calibrated using 1980 condition information. The results of the calibration process indicated that the model was within 0.5% of the actual vehicle miles of travel (VMT), actual 1980 VMT - 2,385,390 and estimated 1980 VMT - 2,299,280. This calibrated analytical tool was then applied to the future year projections of economic activity to arrive at traffic estimates by highway segments. These estimates are then used to identify highway system needs. The year 2010 was used as the starting point for developing the final regional transportation plan. The first step was to assign the 2010 highway trips to the existing plus committed highway system. This permitted the identification of locations on the existing system which would not be able to adequately handle these future year trips. The I-70 West corridor is considered a rural area. A rural design standard was 2 used to determine the overall performance of the existing plus committed system. It became clear that a rural design standard could not be used due to the level of investments which would be needed to maintain an a rural level of service: Therefore, an urban design standard was selected to measure the performance of alternate networks and develop a final Plan. A range of network alternatives was identified to assist in developing the final regional transportation plan. These alternatives consisted of operational actions, like ramp metering, transportation system management actions, like taking an existing traffic lane, mass transit, and finally capacity improvements. The alternatives were screened against a wide range of evaluation criteria to determine the performance of individual elements. Out of this process, a final year 2010 Regional Transportation Plan was developed. This Plan consisted of: U.S. 6 1. Six laning from I-70 to Elkhorn Rd. 2. Four laning from Keystone to Arapahoe Basin S.H. 9 1. Adding two additional lanes from Main Street to Breckenridge 3 2. Adding two additional lanes from I-70 to Wildernest Rd. U.S. 40 1. Widen to four lanes from I-70 to the Henderson Mine access road I-70 1. Widen to six lanes from Jefferson/Clear Creek county line to S.H. 91 2. Add an eastbound and westbound climbing lane from S.H. 91 to the East Vail interchange 3. Construct a new interchange at U.S. 6 and I-70 in the Eagle/Vail area 4. Implement operational changes between Silverthorne and U.S. 6 from November 1St through April 1St on Saturday and Sunday Non-system Improvements Actions will have to be put in place so that twenty percent of the day skiers will either make their daily trip outside the peak period with such things as staggered ski lift ticket prices or increased use of mass transit or carpooling. 4 This final year 2010 Regional Transportation Plan was then staged for 1990 and 2000 based on the level and location of economic activity and using an urban level of service condition standard. For 1990, due to the short timeframe, only operational improvements are being recommended. They consist of: I-70 l. The operational changes between Silverthorne and U.S. 6 2. Ramp metering at those locations recommended by a detailed ramp metering study 3. Widen the Silverthorne eastbound on-ramp to two lanes For the year 2000, the opportunities for capacity improvements are much greater. Therefore, the Plan elements consist of: U.S. 6 1. Construct snow sheds on the east side of Loveland Pass in the Seven Sisters area 2. Widen to six lanes from I-70 to Elkhorn Rd. 5 S.H. 9 l. Widen to four lanes from Main Street-to Breckenridge 2. Widen to six lanes from I-70 to Wildernest Rd. I-70 l. Widen to six lanes from Jefferson/Clear Creek to U.S. 6 (except for the Twin tunnels) 2. Construct Eagle/Vail interchange 3. Construct the Twin tunnel bypass The cost of these highway improvements were developed based on a uniform cost estimating methodology currently in use by the Colorado Department of Highways. The total cost by the year 2010 is estimated to be $183.4 million (in 1987 dollars). This is broken down to $3.2 million (1988-1990), $87.1 million (1991-2001), and $93.1 million (2001-2010). A revenue analysis was done to determine the financial feasibility of these improvements. The responsibility of making these cannot be expected to fall solely on the shoulders of the Colorado Department of Highways. It must be a joint effort, if the economic growth in the I-70 West corridor is to happen. An analysis was done to arrive at a cost-sharing responsibility. This analysis indicated that the Colorado Department of 6 Highways was responsible for approximately $55.3 million. The remaining cost, $128.1 million was assigned to the local government/private sector. For the state responsibility, an historical trend analysis was done to determine the level of expenditures for the following funding categories: Interstate, Interstate-4R, Primary, Secondary, Bridge Rehabilitation, Safety and a 100% State program. These expenditures were broken down by the type of projects, major construction, minor construction, and maintenance/safety. It was determined that the Colorado Department of Highways could generate approximately $70.8 from 1988 to 2010. This level of revenue would be sufficient to permit the Department to meet its funding responsibility in the I-70 West corridor. However, this level of revenue is based on a stable state and federal funding program. Any interruption in this funding stream with either the state or federal program will have an impact on the Colorado Department of Highways' ability to generate the necessary revenues. Several funding strategies were examined to generate enough revenue to meet the non-state funding responsibilities. Such things as, a ski lift ticket surcharge, a hotel/motel room tax, vehicle registration fee surcharge, and a dedicated sales tax, were examined in detailed. It was felt that these four strategies offered the best chance of generating the necessary revenue. Out of this analysis, it was decided that a$1.00 ski lift ticket surcharge and a$0.50 hotel/motel room tax should be enacted starting in 1988. This package of revenue strategies would generate $162.2 million in revenue between 1988 and 2010. This level of revenue would be sufficient to meet the non-state responsibilities. , Based on the the revenue analysis, it was felt that the year 2010 Regional Transportation Plan is financially feasible and that no adjusts had to be made to the list of projects. 8