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HomeMy WebLinkAbout1991-12-17 Support Documentation Town Council Regular Session ~1 i
VAIL TOWN COUNCIL
REGULAR MEETING
TUESDAY, DECEMBER 17, 1991
7:30 P.M.
EXPANDED AGENDA
7:30 p.m. 1. CITIZEN PARTICIPATION.
7:35 p.m. 2. Consent Agenda.
Steve Thompson A. Ordinance No. 45, Series of 1991, second reading, an
ordinance repealing and reenacting Chapter 3.40 -Sales
Tax of the Municipal Code of the Town of Vail; and
setting forth details in regard thereto.
Andy Knudtsen B. Ordinance No. 47, Series of 1991, second reading, an
ordinance amending Section 18.52.170 -Leasing of
Parking Spaces, of the Vail Municipal Code; and setting
forth details in regard thereto. (Applicants: Peter Jacobs
of Days Inn and Alan Lyberger of Thrifty Car Rental)
7:45 p.m. 3. Ordinance No. 48, Series of 1991, first reading, an ordinance
Jill Kammerer amending Section 18.60.080 -Permit Issuance and Effect of the
Municipal Code of the Town of Vail, and Section 18.62.080 -
Permit Issuance and Effect of the Municipal Code of the Town of
Vail; and setting forth details in regard thereto.
Action Reauested of Council: Approve/modify/deny Ordinance
No. 48, Series of 1991, on first reading.
Backaround Rationale: This ordinance sets forth the procedure
to be followed in notifying individuals of the period of time
conditional use permits and variance requests are effective. The
ordinance also changes the period of time these approvals are
effective from one to two years. The Town Council discussed
this item at their October 8, 1991 and November 12, 1991, work
sessions. The PEC voted 6-0 to recommend approval of these
zoning code modifications.
Staff Recommendation: Approve Ordinance No. 48, Series of
1991, on first reading.
7:55 p.m. 4. Ordinance No. 49, Series of 1991, first reading, an ordinance
Jill Kammerer amending Chapter 18.60, Conditional Use Permits, Section
18.60.020(G) Application -Contents and Chapter 18.62,
Variances, Section 18.62.020(F) Application -Information
Required; and setting forth details in regard thereto.
Action Reauested of Council: Approve/modify/deny Ordinance
No. 49, Series of 1991, on first reading.
Backaround Rationale: The language relating to notification
procedures in the sections of the code to be amended conflicts
with language relating to the notification procedures in the
administration chapter of the code. In the conditional use permit
and variance sections of the code, property owners within 300
feet of the property subject to the hearing are to receive notice of
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the hearing via certified mail return receipt requested. Under the
administration section of the code, property owners adjacent to
the property subject to the hearing are to receive notice of the
hearing via first class postage prepaid mail. Under this
ordinance, the conditional use permit and variance sections of
the code which address notification procedures are modified to
coincide with the administration chapter notification procedures.
On November 25, 1991, the PEC reviewed these code
modifications and voted 6-0 to recommend they be adopted by
the Town Council.
Staff Recommendation: Approve Ordinance No. 49, Series of
1991, on first reading.
8:05 p.m. 5. Ordinance No. 50, Series of 1991, first reading, an ordinance
Steve Thompson amending Section 3.52.060 of the Town of Vail Investment
Policy, and setting forth details in regard thereto.
Action Requested of Council: Approve/modify/deny Ordinance
No. 50, Series of 1991, on first reading.
Backaround Rationale: The Town Council agreed to this
amendment at the December 10, 1991, work session.
Staff Recommendation: Approve Ordinance No. 50, Series of
1991, on first reading.
8:20 p.m. 6. Resolution No. 25, Series of 1991, a resolution authorizing
Steve Thompson employees of the Town of Vail to purchase, sell, resell, to or from
R.G. Dickinson and Co.; and setting forth details in regard
thereto.
Action Requested of Council: Approve/modify/deny Resolution
No. 25, Series of 1991.
Staff Recommendation: Approve Resolution No. 25, Series of
1991.
8:25 p.m. 7. Resolution No. 26, Series of 1991, a resolution authorizing
Steve Thompson employees of the Town of Vail to purchase, sell, resell, to or from
Kirkpatrick, Pettis, Smith,Polian, Inc.; and setting forth details in
regard thereto.
Action Requested of Council: Approve/modify/deny Resolution
No. 26, Series of 1991.
Staff Recommendation: Approve Resolution No. 26, Series of
1991.
8:30 p.m. 8. Review of a sign variance request for The Chart House
Shelly Mello Restaurant located at 610 West Lionshead Circle on Lot 1, Block
1, Vail Lionshead Third Filing. (Applicant: Mr. Barry Yost)
Action Requested of Council: Approve/deny sign variance
request.
Backaround Rationale: On December 4, 1991, the DRB voted
unanimously to recommend approval of a variance to allow a
menu box for The Chart House Restaurant to be located at the
second landing of the stairs located to the east of the restaurant,
as per the staff recommendation. The DRB found the business
location is a hardship, however the sign should be located within
a reasonable distance to the establishments main access.
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Staff Recommendation: Staff recommends denial of the request
to place a menu box at the mall level. The staff does
recommend a variance which would allow a menu box at the
second landing. Please see attached memo for rationale.
8:45 p.m. 9. Review of a sign variance request for The Village Popcorn
Betsy Rosolack Wagon. (Applicant: Ms. Jan Wening)
Action requested of Council: On August 21, 1991, the DRB
considered three sign variance requests for The Village Popcorn
Wagon. The first variance, to allow the wording on the awning to
not contain the name of the business was denied. The DRB felt
the second variance, to allow a greater number of signs than
permitted, and the third variance, to allow a greater sign area
than permitted, were not needed because the existing metal
signs were part of the design of the wagon. Thus, the wagon
would not be over in number or area of signs.
Staff Recommendation: Uphold the DRB decisions.
9:00 p.m. 10. Appeal of a PEC decision for a conditional use permit request for
Mike Mollica an outdoor dining patio for Russell's Restaurant Deck ac The
Gallery Building, 228 Bridge Street; a part of Lot A, Block 5, Vail
Village First Filing. (Applicant/Appellant: Ron Riley/D.R.R., Inc.)
Action Requested of Council: Uphold/overturn the decision of
the PEC.
Backaround Rationale: The PEC, at their December 9, 1991,
public hearing, denied the applicant's request by a vote of 3-1.
Staff Recommendation: Please see the enclosed staff
memorandum dated December 9, 1991.
9:30 p.m. 11. Appointment of one Planning and Environmental Commission
Kristan Pritz Member.
Action Requested of Council: Appoint one Planning and
Environmental Commission member from the individuals
interviewed at today's •work session.
9:40 p.m. 12. Adjournment.
C:WGENDA.TCE
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ORDINANCE SERIES NO. 45, Series of 1991
AN ORDINANCE REPEALING AND RE-ENACTING
CHAPTER 3.40 OF SALES TAX OF THE MUNICIPAL
CODE OF THE TOWN OF VAIL; SETTING FORTH
DETAILS IN REGARDING THERETO.
WHEREAS, the Colorado Association of Commerce and Industry (CACI)
announced plans to initiate an expenditure limitation which
included state control of local sales taxes and
WHEREAS CACI agreed to delete the sales tax provision contingent
upon evidence that all the home rule cities within the State of
Colorado are proceeding to adopt a uniform ordinance as proposed
and adopted by the Colorado Municipal League (CML) Board of
Directr~rs and
WHEREAS CML has urged that each home rule city adopt, before the
end of December the necessary ordinance and
WHEREAS, the amendment to the Town of Vail sales tax ordinance will
in no way affect the sales tax rate or the sale tax base within the
Town of Vail and
WHEREAS such amendments are procedural only.
Now therefore be it ordained by the Town Council of the Town of
Vail, Colorado:
1. Chapter 3.40 of the municipal code of the Town of Vail is
hereby repealed and re-enacted to read as follows:
Chapter 3.40
SALES TAX
GENERAL PROVISIONS
Sections:
3.40.010 Short title.
3.40.020 Definitions.
3.40.030 Confidential nature of returns.
3.40.040 Tax cannot be absorbed.
3.40.050 Excess tax; Remittance.
3.40.060 License and tax additional.
3.40.065 Duty to keep records.
3.40.070 Administration.
3.40.080 Receipts; Disposition.
3.40.090 Applicability to banks.
3.40.100 Statute of limitations.
LICENSING
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sections:
3.40.110 Licenses, fees, revocation.
SALES TAX
sections:
3.40.120 Property and .services taxed.
3.40.130 Collection of sales tax.
3.40.140 Sales tax base; Schedule of sales tax.
3.40.150 Credit sales.
3.40.160 Bad debt charge-offs.
3.40.170 Exemptions.
3.40.180 Map or location guide of town boundaries.
REFUNDS
sections:
3.40.190 Refunds.
ENIFORCEMENT
Sections: '
3.40.200 Recovery of taxes, penalty and interest.
3.40.210 Tax lien.
3.40.220 Interest on underpayment, overpayment, nonpayment,
or extensions of time for payment of tax.
3.40.230 Other remedies.
HEARINGS AND APPEALS
Se<:tions:
3.40.240 Hearings by finance director.
3.40.250 Review by district court.
3.40.260 Alternate review by department of revenue.
3.40.270 Amendments.
3.40.280 Violation - Penalty.
MISCELLANEOUS
Sections:
3.40.290 Coordinated audit procedures.
3.40.300 Intercity claims for recovery.
3.40.310 Notice of sales tax ordinance amendment.
3.40.320 Participation in simplification meetings.
GENERAL PROVISIONS
3 . !l0.010 Short title.
This Chapter shall be known as the "Town sales tax
ordinance." (Ord. 31(1987) & 1.)
3.40.020 Definitions.
As used in this Chapter 3.40, unless the context otherwise
requires, the following terms shall have the following meanings:
A. "Acquisition charges or costs" includes "purchase price", as
defined in this section, subsection FF.
B. "Auction sale" means any sale conducted by or transacted at a
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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 II 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 3.40.170, is a retailer or
vendor as defined in subsection HH of this section, and the
sale made by him is a retail sale, as defined in subsection II
of this section, and the business conducted by said auctioneer
in accomplishing such sale is the transaction of a business as
defined by subsection C. of this section..
C. "Business" includes all activities engaged in or caused to be
engaged in with the object of gain, benefit, or advantage,
direct or indirect.
D. "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).
E. "Construction materials" means tangible personal property
which, when combined with other tangible personal property,
loses its identity to become an integral and inseparable part
of a complete structure or project including public and
private improvements. Construction materials include, but are
not limited to, such things as asphalt, bricks, builder's
hardware, caulking material, cement, concrete, conduit,
electric wiring and connections, fireplace inserts, electrical
heating and cooling equipment, flooring, glass, gravel,
insulation, lathe, lead, lime, lumber, macadam, mill work,
mortar, oil, paint, piping, pipe valves, and pipe fittings,
plaster, plumbing fixtures, putty, reinforcing mesh, roadbase,
roofing, sand, sanitary sewer pige, sheet metal, site
lighting, steel, stone, stucco, tile, trees, shrubs, and other
landscaping materials, wallboard, wall coping, wallpaper,
weather stripping, wire netting, and screen, water mains and
meters, and wood preserver. The above materials, when used for
forms, or other items which do not remain as an integral or
inseparable part of a completed structure or project are not
construction materials. Construction materials do not include
such things as: carpeting, equipment, furniture, removable
3
a
r s
fixtures, window coverings, or similar items.
F. "Consumer" means (A) any individual person or (B) person
engaged in business in the Town who uses, stores, distributes
or otherwise consumes in the Town tangible personal property
or taxable services purchased from sources inside or outside
the Town.
G. "Town" means the municipality of Town of Vail.
H. "Town clerk" means the clerk of the town.
I. "Town council" means the council of the town.
J. "Town manager" means the manager of the town.
K. "County" means Eagle County, Colorado.
L. "County clerk and recorder" means the county clerk and
recorder for the county.
M. "Department of revenue" means the department of revenue of.the
state.
N. "District court" means the district court in and for Eagle
County, Colorado.
O. "Engaged in Business in the Town" means performing or
providing services or selling, leasing, renting, delivering or
installing tangible personal property for storage, use or
consumption within the Town. Engaged in business in the Town
includes, but is not limited to, any one of the following
activities by a person:
1. Directly, indirectly; or by a subsidiary maintains a
building, store, office, salesroom, warehouse, or other
place of business within the taxing jurisdiction;
2. Sends one or more employees, agents or commissioned sales
persons into the taxing jurisdiction to solicit business
or to install, assemble, repair, service, or assist in
the use of its products, or for demonstration or other
reasons;
3. Maintains one or more employees, agents or commissioned
sales persons on duty at a location within the taxing
jurisdiction;
4. Owns, leases, rents or otherwise exercises control over
real or personal property within the taxing jurisdiction;
or
5. Makes more than one delivery into the taxing jurisdiction
within a twelve month period. .
P. Exempt Commercial Packaging Materials" means containers,
labels and shipping cases sold to a person engaged in
manufacturing, compounding, wholesaling, jobbing, retailing,
packaging, distributing or bottling for sale, profit or use
that meets all of the following conditions: (i) is used by
the manufacturer, compounder, wholesaler, jobber, retailer,
packager, distributor or bottler to contain or label the
finished product; (ii) is transferred by said person along
with and as a part of the finished product to the purchaser;
and (iii) is not returnable to said person for reuse.
Q. "Finance department" means the finance department of the town.
R. "Finance director" means the administrative services director
of the town or such other person designated by the
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municipality; "Finance Director: shall also include such
person's designee.
S. "Gross sales" means the .total amount received in money,
credit, property or other consideration valued in money for
all sales, leases, or rentals of tangible personal property or
services,
T. "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 in the full price of a new article, shall be excluded
from the gross sales. On ail 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 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 recei~red in cash by the taxpayer during
the period for which the tax imposed by this Chapter 3.40 is
due and payable.
U. "Linen Services" means services involving provision and
cleaning of linens, including but not limited to rags,
uniforms, coveralls and diapers.
V. "License" means a sales tax license.
W. "Lodging Services" means the furnishing of rooms or
accommodations by any person, partnership, association,
corporation, estate, representative capacity or any other
combination of individuals by 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, motor hotel, guesthouse, guest ranch, trailer coach,
mobile home, auto camp, or trailer court and park, for a
period of less than thirty consecutive days under any
concession, permit, right of access, license to use, or other
agreement, or otherwise.
X. "Mayor" means the mayor of the town.
Y. "Medical Supplies" means drugs dispensed in accordance with a
prescription; insulin in all its forms dispensed pursuant to
the direction of a licensed physician; glucose useable for
treatment of insulin reactions; urine- and blood-testing kits
and materials; insulin measuring and injecting devices,
including hypodermic syringes and needles; prosthetic devices;
wheelchairs and hospital beds; drugs or materials when
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furnished by a doctor as part of professional services "
provided to a patient; and corrective eyeglasses, contact
lenses, or hearing aids.
Z. "Modified computer software programs" means that one of the
following elements must be present:
1. The preparation or selection of the program for the
customer's uses requires an analysis of the customer's
requirement by the vendor; or
2. The program requires adaptation by the vendor to be used
` in a specific output device.
AA.. "Newspaper" means a publication, printed on newsprint,
intended for general circulation, and published regularly at
short intervals, containing information and editorials on
current events and news of general interest. The term
newspaper does not include:'magazines, trade publications or
journals, credit bulletins, advertising inserts, circulares,
directories, maps, racing programs, reprints, newspaper
clipping and mailing services or listings, publications that
include an updating or revision service, or books or pocket
editions of books.
BB.. "Pay Television" shall include, but not be limited to, cable,
microwave or other television service for which a charge is
imposed, except for cable or subscription television fees
which are not charged on a pay-per-view basis.
CC.. "Person" means any individual, firm, partnership, joint
venture, corporation, estate or trust, receiver, trustee,
assignee, lessee or any person acting in the fiduciary or
representative capacity, whether appointed by court or
otherwise or any group or combination acting as a unit.
DD. "Drugs Dispensed in Accordance with a Prescription" means
drugs dispensed in accordance with any order in writing, dated
and signed by a licensed practitioner of the Healing Arts, or
given orally by a practitioner, and immediately reduced to
writing. by the pharmacist, assistant pharmacist, or pharmacy
intern, specifying the name and address of the person for whom
the medicine or drug is offered and directions, if any, to be
placed on the label.
EE. "Prescription Drugs for Animals" means drugs dispensed in
accordance with any order in writing, dated and signed by a
practitioner, or given orally by a practitioner, specifying
the animal for which the medicine or drug is offered and
directions, if any, to be placed on the label.
FF. "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:
1. Such exchanged property is to be sold thereafter in the
usual course of the retailer's business.
2. Such exchanged property is a vehicle and is exchanged for
another vehicle and both vehicles are subject to
6
_ licensing, regi=tration, or certification under the laws
of this state, including, but not limited to, vehicles
operating upon public highways, off-highway recreation
vehicles, watercraft, and aircraft. Any money or other
consideration paid over and above the value or exchanged
property is subject to tax.
"Price" or "Purchase Price" includes:
1. The amount of money received or due in cash and credits.
2. Property at fair market value taken in exchange but not
for resale in the usual course of the retailer's
business.
3. Any consideration valued in money, such as trading stamps
or coupons whereby the manufacturer or someone else
reimburses the retailer for part of the purchase price
and other media of exchange.
4. The total price charged on credit sales including finance
charges which are not separately stated. An amount
charged as interest on the unpaid balance of the purchase
price is not part of the purchase price unless the amount
added to the purchase price is included in the principal
amount of a promissory note; except the interest or
carrying charge set out separately from the unpaid
balance of the purchase price on the face of the note is
not part of the purchase price. An amount charged for
insurance on the property sold and separately stated is
not part of the purchase price.
5. Installation, delivery and wheeling-in charges included
in the purchase price and not separately stated.
6. Transportation and other charges to effect delivery of
tangible personal property to the purchaser.
7. Indirect federal manufacturers' excise taxes, such as
.taxes on automobiles, tires and floor stock.
8. The gross purchase price of articles sold after
manufacturing or after having been made to order,
including the gross value of all the materials used,
labor and service performed and the profit thereon.
"Price" or "Purchase Price" shall not include:
1. Any sales or use tax imposed by the State of Colorado or
by any political subdivision thereof.
2. The fair market value of property exchanged if such
property is to be sold thereafter in the retailers usual
course of business. This is not limited to exchanges in
Colorado. Out of state trade-in's are an allowable
adjustment to the gurchase price.
3. Discounts from the original price if such discount and
the corresponding decrease in sales tax due is actually
passed on to the purchaser. An anticipated discount to
be allowed for payment on or before a given date is not
an allowable adjustment to the price in reporting gross
sales.
GG. "Prosthetic Devices" means any artificial limb, part, device
or appliance for human use which aids or replaces a bodily
7
• e
function; is designed, manufactured, altered or adjusted to
fit a particular individual; and is prescribed by a licensed
practitioner of the healing arts. Prosthetic devices include
but are not limited to prescribed auditory, ophthalmic or
ocular, cardiac, dental, or orthopedic devices or appliances,
oxygen concentrators and oxygen with related accessories.
HH. "Retailer" or "Vendor" means any person selling, leasing or
renting tangible personal property or services at retail.
Retailer shall include any:
1. Auctioneer;
2. Salesperson, representative, peddler or canvasser, who
makes sales as a direct or indirect agent of or obtains
such property or services sold from a dealer,
distributor, supervisor or employer;
3. Charitable organization or governmental entity which
makes sales of tangible personal property to the public,
notwithstanding the fact that the merchandise sold may
have been acquired by gift or donation or that the .
proceeds are to be used for charitable or governmental
purposes.
II. "Retail Sales" means all sales except wholesale sales.
JJ. "Return" means the sales tax reporting form used to report
sales tax.
KK. "Purchase" or "sale" means the acquisition for any
consideration by any person of tangible personal property or
taxable services that are purchased, leased, rented, sold,
used, stored, distributed, or consumed, but excludes a bona
fide gift of property or services. These terms include
capital leases, installment and credit sales,. and property and
services acquired by:
1. Transfer, either conditionally or absolutely, of title or
possession or both to tangible personal property;
2. A lease, lease-purchase agreement, rental or grant of a
license, including royalty agreements, to use tangible
personal property or taxable services; the utilization of
coin operated devices, except coin-operated telephones,
which do not vend articles of tangible personal property
shall be considered short term rentals of tangible
personal property.
3. Performance of taxable services; or
4. Barter or exchange for other property or services
including coupons.
5. "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
8
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 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 by the parent corporation, to
a 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;
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 subsidiar~.~
corporations closely held by the same pa=-
corporation, or between corporations which
owned by the same shareholders in identi~:u.~
percentage of stock ownership amounts, computed on
a sha~fi~~by-share basis, when a tax imposed by this
Chapt.+: 3.40 was paid by the transferor corporation
at t?~.La time it acquired such assets, except to the
extent that there is an increase in the fair market
value of such assets resulting from the
manufacturing, fabricating, or physical changing of
the assets by the transferor corporation. To such
an extent any transfer referred to in this
paragraph (11) shall constitute a sale provided by
Section 3.40.140, subsection A. For the purposes
of this paragraph k, a closely held subsidiary
corporation is one in which the parent corporation
owns stock possessing at least eighty percent of
the total combined voting power of all classes of
stock entitled to vote and owns at least eighty
percent of the total number of shares of all other
classes of stock.
LL. "Tax" means the tax to be collected and remitted by a retailer
on sales taxed under this Code.
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MM. "Schoo,l" 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.
NN. "State" means the State of Colorado.
00. "Tangible personal property" means corporeal personal
property.
PP. "Tax Deficiency" means any amount of tax that is not reported
or not paid on or before the due date.
QQ. "Taxable Sales" means gross sales less-any exemptions and
deductions specified in this Code.
RR.. "Taxpayer" means any person obligated to collect and/or pay
tax under the terms of this Code.
SS.. "Wholesale Sales" means sales to licensed retailers, jobbers,
dealers or wholesalers for resale. Sales by wholesalers to
consumers are not wholesale sales. Sales by wholesalers to
non-licensed retailers are not wholesale sales.
TT.. "Wholesaler" means any person selling to retailers, jobbers,
dealers, or other wholesalers, for resale, and not for
storage, use, consumption, or distribution.
W.. "Wholesale" 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. (Ord. 34(1990) & l: Ord. 31(1987) & 1.)
3.40.030 Confidential nature of returns.
A. Except in accordance with judicial order or as otherwise
provided herein, the town manager, the finance director, and
their agents, clerks, and employees shall not divulge any
information gained from any return filed under the provisions
of this Chapter 3.40.
B. 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, or 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 i.n 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.
C. 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
10
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.
D. 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.
E. 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 provided by State law.
(Ord. 31(1987) & l.)
3.40.040 Tax cannot be absorbed.
It is unlawful for any retailer to advertise or hold out or state
to ivhe public or to any customer, directly or indirectly, that the
tax ar any part thereof imposed by this Chapter 3.40 shall be
ass~:.r~ed 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. (Ord.
31(1987) & 1.)
3.40.050 Excess tax; Remittance.
If any vendor,during any reporting period, collects as a tax an
amount in excess of four percent 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 of the total taxable sales of
such retailer or vendor of 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, as provided in Chapter 3.40.
(Ord. 31(1987) & l.)
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
11
otherwise provided in this Chapter 3.40. (Ord. 31(1987) & 1.)
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
deitermine the amount of tax for the collection of which he is
li<~ble under this Chapter 3.40. It is the duty of every such
to;~rpayer to keep and preserve for a period of three years all
invoices of goods and merchandise purchased. All such books,
im~oices, and other records' shall be open for examination and audit
at any time by the finance director or his duly authorized agent.
(Ord. 31(1987) & l.)
3.40.070 ABtninistration.
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
ve:~ted 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. (Ord. 31(1987) & l.)
3.4.0.080 Receipts; Disposition.
They 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. (Ord.
31(1987) & l.}
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.
(Ord. 31(1987) & 1. )
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
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 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:
A. A taxpayer files a false or fraudulent return with the intent
to evade the tax imposed by this Chapter 3.40; or
B. 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
12
- assessed, or proceedings for the collection of such taxes may
be b~:gun 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. (Ord. 31(1987) & l.)
LICENSING
3.40.110 Licea~ses, fee, revocation
A. A sales tax license shall be required for any person who i-
engaged in business in the Town and selling at retail in
town tangible personal property or services that are tax~~
hereunder which are purchased in the town and are subjec~,
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:
1. Revocation of such license; or
2. 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 finance director may require. No license
issued pursuant to this Secti~.~~° 3.40.110 shall be
transferable.
B. If engaged in business at two or mo~~~ ~~~rate places by one
person, a separate license for each places business shall be
required.
C. 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.
D. 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.
E. Any findings and order of the finance director revoking the
license a~" any person shall be subject to review by the
district c;~~.~u.rt upon application of the aggrieved party. The
procedure iC?r 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.
F. 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. (Ord. 31(1987)
& 1.)
13
SALES TA%
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:
A. On the purchase price paid or charged upon all sales,
purchases, rentals and leases of tangible personal property at
retail.
B. 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.
C. 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
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.
D. 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.
E. 1. Upon all sales of food;
2. 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. The amount paid for sales
of meals by any of the employees of the above listed
establishments, whether at full price or at reduced
price, shall be included herein.
F. Lodging services in Section 3.40.020, subsection W.
G. Pay television in Section 3.40.020, subsection BB.
H. Prescription drugs for animals in Section 3.040.020,
subsection EE.
I. Linen services in Section 3.090.020, subsection U.
3.40.130 Collection of sales tax.
A. Every retailer, also in this Chapter 3.40 called "vendor",
engaged in business in the Town shall, irrespective of the
14
- provisions of Section 3.40.140, be liable and responsible for
the payment of an amount equal to four percent of all sales
made by him of commodities or services as specified in Section
3.40.120 and shall before the twentieth 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 on such
sales to said finance director. For the purposes of this
paragraph, all such returns and remittance shall be considered
made to the finance director on or before the twentieth day of
each month if they are sent via the United States mail and are
postmarked on or before the twentieth day of each month. If
the twentieth day of any month falls on a weekend or holiday,
said return and remittance may be postmarked the following
business day. Such returns of the taxpayer or his duly
authorized agent shall be furnished by the finance department.
The town shall use the standard municipal sales tax reporting
form and any subsequent revisions thereto adopted by the
executive director of the department of revenue by the first
full month commencing 120 days after the effective date of the
regulation adopting or revising such standard form.
B. If the accounting methods regularly employed by the vendor in
the transaction of his business or other conditions are such
that the 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 collective tax is less than one
hundred fifty dollars to make returns and pay taxes at
intervals not greater than three 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 therefore but no such
extension shall be for a greater period than as provided in
Section 3.40.130 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 therefore.
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,
15
and it is then the duty of the finance director to determine
the question of exemption. The purchaser may request a
hearing pursuant to Chapter 3.40, and the final determination
of the finance director may either be appealed to the district
court pursuant to Chapter 3.40 or the department of revenue
pursuant to Chapter 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 exceed the
amount of the sales tax required to be paid pursuant to
Section 3.40.140. (Ord. 33(1988) && 2, 3: Ord. 10(1988) && 1,
2: Ord. 31(1987) & 1.)
3.40.140 Sales tax base; Schedule of sales tax.
A. Except as otherwise provided in this subsection A, the sales
tax is imposed on the full purchase price of articles sold
after manufacture 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, subsection KK, paragraph 5,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 A, 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.
B. There is imposed upon all sales of commodities and services
specified in Section 3.40.120 a tax at the rate of four
percent 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 or less.
C. Except as provided in paragraph 1 of this subsection C,
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.
1. Any retailer selling malt, vinous, or spirituous liquors
16
_ 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 B 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
B of this section relieve such retailer from liability
for payment of the full amount of the tax imposed
pursuant to Section 3.40.120.
2. Any retailer of food may include in his sales price the
tax levied under this Chapter 3.40, except that no
retailer shall adverb ~e 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.
All menus or menu boards shall state "sales tax
included".
D. Special accounting-sales by qualified non-profit
organizations. Non-profit organizations selling taxable
tangible personal property or services as defined by this code
must collect sales tax and purchasers must pay sales tax on
such sales, subject to the conditions set forth below. It is
the desire of the town council that the taxes collected by
qualified non-profit organizations be retained by that
organization as a contribution of additional funds to be used
in the course of that organization's charitable service to the
community. Therefore, organizations are not required to remit
or report sales tax collections to the town provided that the
organization meets the following criteria:
1. The organization has been authorized in writing by the
Internal Revenue Service as a Section 501(c)(3)
organization or has been approved in writing by the
finance director as being a voluntary, not for profit
organization whose fund raising activities are primarily
for the providing of services in Vail.
2. The town sales tax shall be included in the stated
selling price and the total proceeds of the sale of
taxable tangible personal property or services shall be
retained and expended by the qualifying organization to
provide charitable services; and
3. The activity at which taxable tangible property or
service is being sold is an occasional business activity
specifically held for fund raising; and
4. The organization applies to the town finance director on
an annual basis for a special license to be conspicuously
displayed at all eligible fund raising events and
provides access to any financial records or documents
necessary to determine compliance with this subsection D.
(Ord. 12 (1990) & 1: Ord. 19 (1988) & 1: Ord. 31(1987) &
17
1.)
3.40.150 Credit sales.
A. 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.
B. 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, subsection KK, paragraph 5,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. (Ord. 31(1987) &
1.)
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
thEareafter collected by the taxpayer, then a tax shall be paid
upon the amounts so collected. Ord. 31(1987) & 1.)
3.!10.170 Exemptions.
The' following goods and services shall be exempt from sales tax
uncier the provisions of this Chapter 3.40:
A. 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.
B. All sales made to charitable organizations in the conduct of
their regular charitable functions and activities. For the
purposes of this section, the definition of "charitable" shall
be as follows:
1. For the purpose of this section, "religious", "religious
purposes", and "quasi-governmental purposes" shall be
defined as being charitable or for charitable use only.
2. "Charitable" requires the dispensation of charity and
benevolence resulting in the rendition of service to the
community.
3. Sales to ministers, priests, rabbis, or other employees,
_ staff members, faculty, and students of religious or
charitable organizations for their personal use are
taxable.
C. All sales which the town is prohibited from taxing under the
18
_ constitution or laws of the United States, the state, or the
town's charter.
D. All sales of cigarettes.
E. Medical Supplies as set forth in Section 3.040.020, subsection
Y.
F. All sales made to schools, other than schools held or
conducted for private or corporate profit.
G. All sales of construction and building materials, as such term
is used in Section 29-2-109 of the Colorado Revised States, if
such materials are picked up by the purchaser or if the
purchaser of such materials gives to the retailer a building
permit number.
H. 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.
I. 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.
J. Exempt commercial packaging materials as set forth in Section
3.040.020, subsection P.
K. 1. 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:
a. The United States government, the state, its
departments and institutions, and the political
subdivisions thereof in their governmental
capacities only;
b. Charitable organizations in the conduct of their
regular charitable functions and activities; or
c. Schools, other than schools held or conducted for
private or corporate profit.
' 2. 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 1. of this subsection K and is,
therefore, free from sales tax. The finance director
shall 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.
L. 1. 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,
19
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
exempt from taxation under this Chapter 3.40.
2. As used in paragraph 1. of this subsection L. with regard
to food products, tangible personal property enters into
the processing of such products and, therefore, is exempt
from taxation when:
a. 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
b. 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.
M. All sales and purchases of electricity, coal, gas, fuel oil,
coke, or nuclear fuel, for use in processing, manufacturing,
mining, refining, irrigation, construction, telecommunication
services and street and railroad transportation services and
all industrial uses.
N. 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 tax price thereof which is attributable to the
federal excise tax imposed on the sale of such lubricating
oil. The refund allowed under this subsection N 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 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.
O. 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.
P. 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.
Q. All sales of tangible personal property purchased or sold
20
1
within the town if delivered outside the town to the
purchaser. (Ord. 33(1988) & 4-8:Ord. 10(1988) & 3-5:Ord.
31(1987) & 1.)
R. Modified computer software programs in Section 3.040.020,
subsection Z.
S. The sale of food as defined in Section 2012(g} of Title 7 of
the United States Code r:~s of, and as it may be amended after,
October 1, 1987, that is purchased by the medium of exchange
commonl~~ known as "food stamps", and the sale of food as
defined in or pursuant to Section 1786 of Title 42 of the
United States Code as of, and as it may be amended after,
October 1, 1987, that is purchased with vouchers, checks, or
similar certificates of exchange for the "Special Supplemental
Food Program" for Women, Infants, and Children.
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 tax. Nc~ ===realty shall be imposed or action for
deficiency maintained agai.r a vendor who in good faith complies
with the most recent map .3i location guide a~°~='. ~?_able to such.
vendor. (Ord. 31(1987) & 1.)
REFUNDS
3.40.190 ~.•~.funds.
A. A re:.~nd shall be made, or credit allowed, for the sales tax
so paid under dispute by any purchaser or user who claims an
exemption pursuant 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 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.
B. 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 twenty 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
3.40.240 and may either appeal to the district court in the
manner provided in Section 3.40.250 0~° to the department of
revenue in the manner provided in Sect~:,~.:~.40.260. The right
of any person to a refund under this Ch~p~:=~r 3.40 shall not be
assignable, except as provided in subsection D. of this
section, such application for refund must be made by the same
person who purchased the goods or services and paid the tax
21
thereon as shown in the invoice of the sale thereof.
C. 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:
1. A tax was paid by another .person, the purchaser, on a
purchase made on behalf of the person entitled to an
exemption;
2. A refund has not been granted to such purchaser; and
3. 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.
D. Such application for refund under subsection C. 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 twenty 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
3.40.240 and may either appeal to the district court in the
manner provided in Section 3.40.250 or to the department of
revenue in the manner provided in Section 3.40.260. Any
applicant for a refund under the provisions of this subsection
D. 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.
E. Claims for tax monies paid in error or by mistake shall be
made within three 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 D. above, 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 monies in any period is discovered 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.
F. If any person is convicted under the provisions of this
22
Sectic~-~ wuch conviction shall be prima facie evidence that
all reA....,~s 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. (Ord.
31(1987) & 1.)
ENFORCEMENT
3.40.200 Recovery of taxes, penalty and interest.
A. 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.
B. 1. 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, within five business days
after the same are due, 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 adc~
thereto a penalty equal to the sum of fifteen dollars f.~
such failure or ten percent thereof, ?~Qvei°
greater, and interest on such delinquent t~~:es at
rate of one percent (1%) per month from the time
return was due. 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 of the total amount
deficiency and in such case, the whole amount of the tax
unpaid, including the additions, shall become due and
payable ten days after written notice and demand by the
finance director, and an additional three percent per
month on said amount shall be added from the date that
the return was due until paid.
2. Promptly thereafter, the finance director shall give to
the delinquent taxpayer written notice of such estimated
taxes, penalty, and interest, which notice of assessment
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 twenty days after the
notice of deficiency is mailed, the taxpayer may petition
the finance director for a hearing in the manner provided
in Section 3.40.240 and either may appeal to the district
court as provided in Section 3.40.250 or to the
Department of Revenue as provided in Section 3.40.260.
C. 1. If any taxes, penalty, or interest imposed by this
Chapter 3.40 and shown due by returns filed by the
23
taxpayer or as shown by assessments duly made as provided
in this section are not paid within five days after the
same are due, then the finance director 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 and 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.
2. 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 be 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 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.
D. 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 judgment 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.
E. 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 interest covered thereby shall be
released by the finance director in the same manner as
mortgages and judgments are released.
F. 1. The finance director may also treat any such taxes,
penalties, or interest due and unpaid as 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
24
- ~ amount due.
2. 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 judgment
entered in such proceedings. The finance director may
prosecute appeals in such cases without the necessity of
praviding bond ~'~<~reof. It is the duty of the town
attorney, when ,-~•;:::guested 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.
G. 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.
H. The finance director is authorized to waive, for good cause
shown, any penalty and interest assessed as provided in this
Chapter 3.40.
If a taxpayer pays for any tai. imposed purr ~t~t to this
Chapter 3.40 by check for which there are ~~::~ufficient funds
to cover such check, then the finance director may assess a
penalty against such taxpayer as follows:
1. -Fifteen dollars for the first violation;
2. Thirty dollars for the secand violation; and
3. Seventy-five for each car: ~.onal violation.
If a penalty of thirty-five ~ -vre has been assessed
against a taxpayer by the fr;~rtce director, then the fin~.~
director may require such taxpayer to pay all tax paymer~
whether due or to be due in the future, by certified fuk
cashier's check or cash. The penalty imposed by this
subsection I. above is in addition to all other penalti~.~
imposed pursuant to this Chapter 3.40.
J. If any person, firm, or corporation liable for the payment
of any tax covered by this chapter has repeatedly failed,
neglected, or refused to pay the same within the time
specified for such payment, and tx~a.~ town has been requir=
issue distraint warrants to enforce the collection of a$
taxes due from such taxpayer, the finance director is he.~,.:.a,~
authorized to assess and collect the amount of such taxes
due, together with all interest and penalties provided
therefore by law, and also,~the following additional penalties
for recurring distraint warrants:
1. Three, four, or five consecutive di~•~~raint warrants
25
issued: fifteen percent of the delinquent taxes,
interest and penalties due or the sum of twenty-five
dollars, whichever is greater;
2. Six or more consecutive distraint warrants: thirty
percent of the delinquent taxes, interest, and penalties
due or the sum of fifty dollars, whichever is greater.
(Ord. 33(1988) & 9, Ord. 31(1987) & 1.}
3 . ~l0.210 T~ lien.
A. 1. The sales tax imposed pursuant to Section 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
on the other liens or claims of whatsoever kind or
nature.
2. 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
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.
3. If the purchaser of a business or stock of goods fails to
withhold the purchase money as provided in paragraph 2.
of this subsection A. and the taxes are due and unpaid
after the ten 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 payment of all delinquent sales taxes
of such prior owner, not, however, exceeding the value of
property so taken or acquired.
B. 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 prior and preferred claim
against all the property of said taxpayer, except as to pre-
existing claims or liens of a bona fide mortgagee, pledgee,
judgment creditor, or purchaser whose rights shall have
attached prior to the filing of the notice as provided in
Section 3.40.200, subsection C, 2. an the property of the
26
taxpayer, other than the goods, stock in trade, and business
fixtures of such taxpayer. No 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 monies to
any judgment creditor or other claims of whatsoever kind or
nature, except the costs of the proceedings and other pre-
existing claims or liens as provided in this section. For the
purposes of this subsection B.,"taxpayer" includes "retailer".
(Ord. 31(1987) & 1.)
3.40.220 Interest on underpayment, overpayment, nonpayment or
extensions of time for payment of tax.
A. If any amount of sales tax is not paid on or before the last
date prescribed for payment, then interest on such amount at
the rate of one percent (1%) per month shall be paid for the
period from such last date to the date paid. The last date
prescribed for payment shall be determined without 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.
B. Interest prescribed under this section and Section 3.40.200,
subsection B 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.
C. If any portion of a tax is satisfied by credit of an over-
payment, 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 has not been made, interest would have
been allowed with respect to such overpayment.
D. Interest prescribed under this section and Section 3.40.200,
subsection B 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. (Ord.
31(1987) & 1.)
3.40.230 Other remedies.
No provisions 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. (Ord. 31(1987) & 1.)
HEARINGS AND APPEALS
27
3.40.240 Hearings by finance director. -
A. An appeal of a notice of assessment issued to a vendor or
taxpayer for failure to file a return, underpayment of tax
owed or as a result of an audit shall be submitted in writing
to the finance director within twenty calendar days from the
date of the notice of assessment. Any such appeal shall
identify the amount of tax disputed and the basis for the
appeal.
B. An appeal of a denial of a refund shall be submitted in
writing to the finance director within twenty calendar days
from the date of the denial of the refund and shall identify
the amount of the refund requested and the basis for the .
appeal a vendor or taxpayer.
C. An appeal of a decision of the finance director in a hearing
held pursuant to Sections 3.40.250 and 3.40.260 shall be
commenced within 30 days of such decision.
3.40.250 Review by district court.
A. 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.
B. Within fifteen 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 3.40.220. 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.
C. The district court shall have original jurisdiction in
proceedings to review all questions of law and fact determined
28
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 Frocedure. Any writ issued pursuant to this
subsection C. shall be issued by the clerk of the district
court upon a verified petition of the taxpayer filed within
twenty days after notice of the decision of the finance
director in any such matter. Such writ shall be served within
five days after its issuance and shall be returnable at such
time as the district court may determine, not less than ten
days nor more than twenty days after the date of issuance of
such writ. The finance director shall certify the record of
his proceedings to the district court.
D. The decision of the district court may be reviewed in the
Supreme Court of the State upon writ of error by any party
thereto. (Ord. 31(1987) & 1.)
3.40.260 Alternate review by department of revenue.
In lieu of the procedure provided for in Section 3.40.250, 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 3.40.260.
A. As used in this Section 3.40.260, "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.
B. When the finance director asserts that sales tax is due in an
amount greater than the amount paid by a taxpayer, then the
fin~~7ce director shall mail a deficiency notice to the
taxpayer by certified mail. The deficiency notice shall
state the additional sales tax is 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 tax
paid.
C. The taxpayer shall request the state hearing within thirty
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 of this subsection C. For
purposes of this subsection C., "exhaustion of local remedies"
means:
1. 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
29
decision thereon within ninety 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 the taxpayer, but, in any such
events, the finance director shall hold such hearing and
issue the decision thereon within one hundred and eighty
days of the taxpayer's request in writing therefor; or
2. 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 C. of this section.
D. If a taxpayer has exhausted his local remedies as provided in
subsection C, 1. of this section, then the taxpayer may
request a state hearing on such deficiency notice or claim for
refund, 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.
E. 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 C. of
this section.
F. 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 3.40.250. (Ord.
31(1987) & 1.)
3.40.270 Amendments.
The town council may amend, alter or change this chapter, except as
to the four 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. (Ord. 31(1987) & 1.)
3.40.280 Violation-Penalty.
Any person convicted of violating any of the provisions of this
chapter shall be punished by a fine, not to exceed five hundred
dollars or by imprisonment for not more than ninety days,
or .by both such fine and imprisonment. (Ord. 31(1987) & 1.)
MISCELLANEOUS
3.40.290 Coordinated Audit.
A. Any taxpayer licensed in the Town pursuant to Section 3.40.110
and holding a similar sales tax license in at least four other
Colorado municipalities that administer their own sales tax
collection, may request a coordinated audit as provided
herein.
30
B. Within 14 days of receipt of notice of an intended audit by
any municipality that administers its own sales tax
collection, the taxpayer may provide to the finance director
of this Town, by certified mail, return receipt requested, a
written request for a coordinated audit indicating the.
municipality from which the notice of intended audit was
received and the name of the official who issued such notice.
Such request shall include a list of those Colorado
municipalities utilizing local collection of their sales tax
in which the taxpayer holds a current sales tax license and a
declaration that the taxpayer will sign a waiver of any
passage-of-time based limitation upon this Town's right to
recover tax owed by the vendor for the audit period.
C. Except as provided in paragraph (G), any taxpayer that submits
a complete request for a coordinated audit and promptly signs
a waiver of the Town's statute of limitations found in section
3.40.100 may be audited by the Town during the twelve months
after such request is submitted only through a coordinated
audit involving all municipalities electing to participate in
such an audit.
D. If this Town desires to participate in the audit of a taxpayer
that submits a complete request. for a. coordinated audit
pursuant to paragraph (c), the finance director shall so
notify the finance director of the municipality whose notice
of audit prompted the taxpayer's request within ten days after
receipt of the taxpayer's request for a coordinated audit.
The finance director shall then cooperate with other
participating municipalities in the development of
arrangements for the coordinated audit, including arrangement
of the time during which the coordinated audit will be
conducted, the period of time to be covered by the audit, and
a coordinated notice to the taxpayer of those records most
likely to be required for completion of the coordinated audit.
E. If the taxpayer's request for a coordinated audit was in
response to a notice of audit issued by this Town, this Town's
finance director shall facilitate arrangements between this
Town and other municipalities participating in the coordinated
audit unless and until an official from some other
participating municipality agrees to assume this
responsibility. The finance director shall cooperate with
other participating municipalities to, whenever practicable,
minimize the number of auditors that will be present on the
taxpayer's premises to conduct the coordinated audit on behalf
of the participating municipalities. Information obtained by
or on behalf of those municipalities participating in the
coordinated audit may be shared only among such participating
municipalities.
F. If the taxpayer's request for a coordinated audit was in
response to a notice of audit issued by this Town, this Town's
finance director shall, once arrangements for the coordinated
audit between the Town and other participating municipalities
are completed, provide written notice to the taxpayer of which
31
municipalities will be participating, the period to be audited
and the records most likely to be required by participating
municipalities for completion of the coordinated audit. The
finance director shall also propose a schedule for the
coordinated audit.
G. The coordinated audit procedure set forth in this section
shall not apply:
(i) When the proposed audit is a jeopardy audit,
(ii) To audits for which a notice of audit was given prior to
the effective date of this section,
(iii) When a taxpayer refuses to promptly sign a waiver of the
Town's statute of limitations found in section 3.40.100.
(iv) When a taxpayer fails to provide a timely and complete
request for a coordinated audit as provided in paragraph (B) .
3.!L0.300 Iatercity claims for recovery.
Then intent of this section is to streamline and standardize
procedures related to situations where tax has been remitted to the
incorrect municipality. It is not intended to reduce or eliminate
thE~ responsibilities of the taxpayer or vendor to correctly pay,
collect, and remit sales. taxes to the Town.
A. As used herein, "Claim for Recovery" means a claim for
reimbursement of sales taxes paid to the wrong taxing
jurisdiction.
B. When it is determined by the Director of Finance of the Town
that sales tax owed to the Town has been reported and paid to
another municipality, the Town shall promptly notify the
vendor that taxes are being improperly collected and remitted,
and that as of the date of the notice the vendor must cease
improper tax collections and remittances.
C. The Town may make a written Claim for Recovery directly to the
municipality that received tax and/or penalty and interest
owed to the Town, or, in the alternative, may institute
procedures for collection of the tax from the taxpayer or
vendor. The decision to make a Claim for a Recovery lies in
the sole discretion of the Town. Any Claim for Recovery shall
include a properly executed release of claim from the taxpayer
and/or vendor releasing its claim to the taxes paid to the
wrong municipality, evidence to substantiate the Claim, and a
request that the municipality approve or deny in whole or in
part, the claim within ninety (90) days of its receipt. The
municipality to which the Town submits a Claim for Recovery
may, for good cause, request an extension of time to
investigate the Claim, and approval of such extension by the
Town shall not be unreasonably withheld.
D. Within ninety (90) days after receipt of a Claim for Recovery,
the Town shall verify to its satisfaction whether or not all
or a portion of the tax claimed was improperly received, and
shall notify the municipality submitting the Claim in writing
that the Claim is either approved or denied in whole or in
part, including the reasons for the decision. If the Claim is
approved in whole or in part, the Town shall remit the
32
undisputed amount to the municipality submitting the Claim
within thirty (30) days of approval. If a Claim is submitted
jointly by a municipality and a vendor or taxpayer, .the check
shall be made to the parties jointly. Denial of a Claim for
Recovery may only be made for good cause.
E. The Town may deny a Claim on the grounds that it has
previously paid a Claim for Recovery arising out of an audit
of the same taxpayer.
F. The period subject to a Claim for Recovery shall be limited to
the thirty-six (36) month period prior to the date the
municipality that was wrongly paid the tax receives the Claim
for Recovery.
3.40.310 Notice of sales tax ordinance amendment.
A. In order to initiate a central register of sales and use tax
ordinances for municipalities that administer local sales tax
collection, the Finance Director of the Town shall file with
the Colorado Municipal League prior to the effective date of
this section a copy of the Town sales tax ordinance reflecting
all provisions in effect on the effective date of this
section.
B. In order to keep current the central register of sales tax
ordinances for municipalities that administer local sales tax
collection, the Finance Director of the Town shall file with
the Colorado Municipal League prior to the effective date of
.any amendment a copy of each sales tax ordinance amendment
enacted by the Town.
C. Failure of the Town to file such ordinance or ordinance
amendment pursuant to the section shall not invalidate any
provision of the sales tax ordinance or any amendment thereto.
3.40.320 Participation in simplification meetings.
The Finance Director shall cooperate with and participate on an as
needed basis with a permanent statewide sales and use tax committee
convened by the Colorado Municipal League which is composed of
.state and municipal sales and use tax and business officials . Said
committee will meet for the purpose of discussing and seeking
resolution to sales and use tax problems which may arise.
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.
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.
33
a
4. The repeal or the repeal and re-enactment of any provision of
the municipal code of the Town of Vail 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 re-enacted. The repeal
of any provision hereby shall not revive any provision or any
ordinance previously repealed or superseded unless expressly
stated herein.
5. All bylaws, orders, resolutions, and ordinances, or parts
thereof, inconsistent herewith are repealed to the extent only
of such inconsistency. This repealer shall not be construed
to revise any bylaw, order, resolution, or ordinance, or part
thereof, theretofore repealed.
INTRODUCED, READ AND APPROVED ON FIRST READING this 3rd day of
Dec:ember, 1991, and a public hearing shall be held on this
ordinance on the 17th day of December, 1991, at 7:30 p.m. in the
Council Chambers of the Vail Municipal Building, Vail, Colorado.
Ordered published in full this day of 1991.
Margaret A. Osterfoss, Mayor
AT7['EST
Parnela A. Brandmeyer, Town Clerk
INTRODUCED, READ, AND APPROVED ON SECOND READING AND ORDERED
PUBLISHED THIS DAY OF ,
1991.
Margaret A. Osterfoss, Mayor
ATTEST:
Pannela A. Brandmeyer, Town Clerk o
34
ORDINANCE NO. 47
Series of 1991
AN ORDINANCE AMENDING SECTION 18.52.170 -LEASING
OF PARKING SPACES, OF THE VAIL MUNICIPAL CODE,
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town of Vail currently allows private parties to lease parking spaces on
property located in CCI, CCII, HDMF, PA and SD zone districts; and
WHEREAS, it is the belief of the Town Council that the CCIII zone district is not unlike
other commercial zone districts in which such leasing is allowed; and
WHEREAS, it is the belief of the Town Council that private parties should be able to lease
parking spaces in the CCIII zone district; and
WHEREAS, the Town Council wishes to extend the period of terms for which such parking
spaces may be leased from 10 to 12 months and allow for extensions of such lease; and
WHEREAS, the Town Council wishes to permit rental car companies to lease such spaces
in the Commercial Core III zone district; and
WHEREAS, the Planning and Environmental Commission has recommended that, in
certain cases, additional landscaping may be an appropriate requirement for some lease
proposals; and
WHEREAS, the Planning and Environmental Commission reviewed the proposed
municipal code change on November 11, 1991, and recommended approval of the amendment
by a 6-0 vote.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO THAT:
Section 1
Section 18.52.170(6) -Leasing of Parking Spaces, is hereby amended to read as follows:
18.52.170
B. A parking space, spaces or areas may be leased by the owner, occupant or
building manager thereof in accordance with the following:
1. Any owner, occupant or building manager who owns, occupies or manages
10 or more private parking spaces located in Commercial Core I,
Commercial Core II, Cornmr~rciai Care t l; High Density Multiple-Family,
Public Accommodations or Special Development zone districts and
provides sufficient parking for use by employees may apply to the zoning
administrator of the Town for a permit to lease parking spaces.
1
2. Application shall be made on a form provided by the zoning administrator
and upon approval of the application by the zoning administrator a leasing
permit shall be issued with or without condition as determined by the
zoning administrator if the Tovup staff deterrnrnes that the lease propcssaC
results: in a visual impact; tc surrour~dit7g streets car prtapertyx the ~on,ng;
adrnuaistrator.; may condition .:the approval ;inrith ~ requirement that the;
~ppiic~nt €nstall lan~scapirtg on,;the site ta,r>'iprove;the visual appearance:
flf the,:parking are. ~ If said private parking spaces are located on the
common area or grounds of any condominium project, written approval of
the condominium association (if any) will be required on this application.
3. The zoning administrator may request that an applicant conduct a parking
utilization study to determine the difference between the average capacity
of the lot and the peak day utilization, and such other information as may
be necessary for the proper consideration of the application.
4. Repealed by Ord. 31(1985) § 1.
5. The proposed lease agreement shall be for the period of not less than one
month nor greater than ~ tw~fue months #~r:~ th^ c# t`~s
erdir~ar~e~~d in tl:ir INhert r~~~est~d ttr~: ~ortirl
a m strator may ~extend!the Lease agreement for>ai1 actdtiona€ :1 rnorths
so long as ;;the conditions relating to the paring spaces ;have :<nat
s,gn€ficantly ,changed any applicant wishing fnr an e~ctertsion to an,
established rase ::agreement, must subm,t an appilcatten to the xa;ning
admrnistratornolater than tweweeks prior to the termination of the east€rig
approva€
6. No applicant shall be permitted to lease more than 60% of #is the: parking
spaces which aye is; the difference between the average capacity of the lot
and the peak day utilization as determined by the zoning administrator.
2
7. No applicant who is operating a private parking area charging an hourly fee
##efee# on the effective date of the ordinance codified in this section shall
be eligible for approval of his ~,r;~t;~r application.
8. Parking required for any use in accordance with this title may not be
satisfied by the leasing of space from another person under the provisions
of this section.
9. It shall be the responsibility of the owner, occupant or building manager
who has leased spaces to others to provide adequate and proper signs
therefor and to see that the leased spaces are used and occupied in
accordance with the lease agreement.
10. Leasing shall be permitted for short term parking only, and shall be
prohibited for long term storage of vehicles by individuals or companies.
+a~+r~y~ =~i~~c~lo ~ut--r~~ ~,L-w~y-ef II::ti4S;.tier:, Fa::t~l ~
t~CiiEl~
1; ~ Car rental agencies maj; lease., parking spaces t~nlj~in the CClll ~~nd
d~stnctf and shall be limited to a maxirrrum of ~5~arking,,sp~ces per site.;
;Each. site. may ba allowed a maximum of s~nelease fior a<~ar re'r~al agency;
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 effect 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 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.
3
Section 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 proceeding as commenced under 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.
Section 5
All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are
repealed to the extent only of such inconsistency. This repealer shall not be construed to revise
any bylaw, order, resolution or ordinance, or part thereof, theretofore repealed.
INTRODUCED, READ ON FIRST READING, APPROVED AND ORDERED PUBLISHED
ONCE IN FULL, this day of , 1991. A public hearing shall be held hereon
on the day of , 1991, at the regular meeting of the Town Council of the
Town of Vail, Colorado, in the Municipal Building of the Town.
Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this day of , 1991.
Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
4
~ , ~ c._.
ORDINANCE NO. 48
SERIES 1991
AN ORDINANCE AMENDING SECTION 18.60.080 -PERMIT ISSUANCE AND EFFECT OF THE
MUNICIPAL CODE OF THE TOWN OF VAIL, AND SECTION 18.62.080 -PERMIT ISSUANCE
AND EFFECT OF THE MUNICIPAL CODE OF THE TOWN OF VAIL;
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, on November 25, 1991, at its regular scheduled meeting, the Planning and
Environmental Commission recommended amending the Town of Vail zoning ordinance to modify
the procedure to be followed notifying individuals of the period of time conditional use permit and
variance requests are effective; and
WHEREAS, the Town Council believes that the changes recommended by the Planning
and Environmental Commission will benefit the health, safety, and welfare of the inhabitants of
the Town of Vail,
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO THAT:
Section 1
Section 18.60.080 -Permit Issuance and Effect, of the Municipal Code of the Town of Vail
is hereby amended to read as follows:
18.60.080 -Permit Approval and Effect
Approval of a conditional use permit shall lapse and become void if a building permit is
not obtained and construction not commenced and diligently pursued toward completion or the
use for which the approval has been granted has not commenced within two (2) years from when
the approval becomes final.
Section 2
Section 1$.62.080 -Permit Issuance and Effect, of the Municipal Code of the Town of Vail
is hereby amended to read as follows:
18.62.080 -Permit Approval and Effect
Approval of the variance shall lapse and become void if a building permit is not obtained
and construction not commenced and diligently pursued toward completion within two (2) years
from when the approval becomes final.
Section 3
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.
1
Section 4
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.
Section 5
The repeal or the repeal and reenactment of any provision of the Municipal Code
of the Town of Vail 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.
Section 6
All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent
herewith are repealed to the extend only of such inconsistency. This repealer shall not be
construed to revise any bylaw, order, resolution, or ordinance, or part thereof, theretofore
repealed.
INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON
FIRST READING this day of , 1991, and a public hearing shall be held
on this Ordinance on the day of , 1992, at 7:30 p.m. in the Council
Chambers of the Vail Municipal Building, Vail, Colorado.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this day of , 1992.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
C:\ORD.48
2
-P-~
ORDINANCE NO. 49
Series of 1991
AN ORDINANCE AMENDING CHAPTER 18.60-CONDITIONAL USE
PERMITS, SECTION 18.60.020(G) APPLICATION -CONTENTS AND
CHAPTER 18.62-VARIANCES, SECTION 18.62.020(F)
APPLICATION -INFORMATION REGIUIRED
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the language relating to notification procedures in Sections 18.62.020(F) and
18.60.020(G) conflicts with language relating to the notification procedures in the Administration
chapter of the code, Section 18.66.080 Hearing -Notice; and
WHEREAS, the Town Council desires to change the language in Sections 18.62.020(f)
and 18.60.020(G) so it no longer conflicts with the language in Section 18.66.080; and
WHEREAS, on November 25, 1991, at its regularly scheduled meeting, the Planning and
Environmental Commission, recommended approval of the amendment by a vote of 6-0.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO THAT:
Section 1
Chapter 18.60.020(G), Application -Contents, of the Municipal Code of the Town of Vail is hereby
amended to read as follows:
18.60.020(G) - A list of the owner or owners of record of the properties adiacent to the
subject grogerty which is subject of the hearing. Provided however, notification of owners
within a condominium project shall be satisfied by notifying the managing agent, or the
registered agent of the condominium project, or any member of the board of directors of
a condominium association. The list of owners, managing agent of the condominium
project, registered agent or members of the board of directors, as appropriate, shall
include the names of the individuals, their mailing addresses, and the general description
of the property owned or managed by each. Accompanying the list shall be stamped,
addressed envelopes to each individual or agent to be notified to be used for the mailing
of the notice of hearing. It will be the applicant's responsibility to provide this information
and stamped, addressed envelopes. Notice to the adiacent property owners shall be
mailed first class, ~ostaae prepaid.
Section 2
Chapter 18.62.020(F), Application -Information Required, of the Municipal Code of the Town of
Vail is hereby amended to read as follows:
1
18.62.020(F) - A list of the owner or owners of record of the properties adjacent to the
subject progertv which is subject of the hearing. Provided however, notification of owners
within a condominium project shall be satisfied by notifying the managing agent, or the
registered agent of the condominium project, or any member of the board of directors of
a condominium association. The list of owners, managing agent, registered agent or
members of the board of directors, as appropriate, shall include the names of the
individuals, their mailina addresses, and the general description of the property owned or
managed by each. Accompanying the list shall be stamped, addressed envelopes to each
individual or agent to be notified to be used for the mailing of the notice of hearing. It will
be the applicant's responsibility to provide this information and stamped, addressed
envelopes. Notice to the adjacent property owners shall be mailed first class postaae
prepaid.
Section 3
If any part, section, subsection, sentence, clause or phrase of this ordinance is for any
reason held to be invalid, such decision shall not effect 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 4
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.
Section 5
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 proceeding as commenced under of 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.
Section 6
All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are
repealed to the extent only of such inconsistency. This repealer shall not be construed to revise
any bylaw, order, resolution or ordinance, or part thereof, theretofore repealed.
_ 2
INTRODUCED, READ ON FIRST READING, APPROVED AND ORDERED PUBLISHED
ONCE IN FULL, this day of .1992. A public hearing shall be held hereon
on the day of , 1992, at the regular meeting of the Town Council of the
Town of Vail, Colorado, in the Municipal Building of the Town.
Margaret A. Ostertoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this day of , 1992.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
3
~ ~
ORDINANCE NO. 50
SERIES 1991
AN ORDINANCE AMENDING THE INVESTMENT POLICY OF THE TOWN OF VAIL;
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town Council wishes to amend Section 3.52.060 of the Investment
Policy of the Town of Vail to permit the Town to invest in no load mutual funds that invest in
mortgage backed securities issued by the Government National Mortgage Association ("GNMA"),
the Federal National Mortgage Association ("FNMA"), or the Federal Home Loan Mortgage
Corporation ("FHLMC").
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLORADO:
Section 3.52.060 of the Investment Policy of the Town of Vail is hereby amended to read
as follows:
3.52.050ff)
No load mutual funds that invest in mortgage backed securities issued by the
Government National Mortgage Association ("GNMA) or the Federal National Mortgage
Association ("FNMA"), or the Federal Home Loan Mortgage Corporation ("FHLMC").
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.
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.
The repeal or the repeal and reenactment of any provision of the Municipal Code
of the Town of Vail 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.
1
All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent
herewith are repealed to the extend only of such inconsistency. This repealer shall not be
construed to revise any bylaw, order, resolution, or ordinance, or part thereof, theretofore
repealed.
INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON
FIRST READING this day of , 1991, and a public hearing shall be held
on this Ordinance on the day of , 1992, at 7:30 p.m. in the Council
Chambers of the Vail Municipal Building, Vail, Colorado.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED
this day of , 1992.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
C:10RD.50
2
RESOLUTION NO. 25
SERIES 1991
A RESOLUTION AUTHORIZING EMPLOYEES OF THE TOWN OF VAIL
TO PURCHASE, SELL, RESELL, TO OR FROM R.G. DICKINSON AND CO.;
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town Council wishes to give certain employees of the Town trading
authorization to deal with R.G. Dickinson and Co.
NOW, THEREFORE, be it resolved by the Town Council of the Town of Vail, Colorado:
1. Stephen Barwick, the Administrative Services Director or his successor, Steven
Thompson, the Controller or his successor, and Shelly Raemisch, the Assistant Controller or her
successor, are hereby authorized, for and on behalf of the Town of Vail, to purchase, sell, resell,
to or from R.G. Dickinson and Co. ("R.G. Dickinson") any and all forms of investment instruments,
allowed under the Town of Vail's investment policy.
2. Any action taken by one of the above named employees of the Town shall be
deemed to be proper in connection with any transaction with R.G. Dickinson, and R.G. Dickinson
may deal with any and all of them as though it were dealing with the Town directly.
3. This Resolution shall take effect immediately upon its passage.
INTRODUCED, READ, APPROVED AND ADOPTED this day of
1991.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
C:\RESOLU.25
1
RESOLUTION NO. 26
SERIES 1991
A RESOLUTION AUTHORIZING EMPLOYEES OF THE TOWN OF VAIL
TO PURCHASE, SELL, RESELL, TO OR FROM KIRKPATRICK, PETTIS, SMITH, POLIAN,INC.;
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town Council wishes to give certain employees of the Town trading
authorization to deal with Kirkpatrick, Pettis, Smith, Polian, Inc.
NOW, THEREFORE, be it resolved by the Town Council of the Town of Vail, Colorado:
1. Stephen Barwick, the Administrative Services Director or his successor, Steven
Thompson, the Controller or his successor, and Shelly Raemisch, the Assistant Controller or her
successor, are hereby authorized, for and on behalf of the Town of Vail, to purchase, sell, resell,
to or from Kirkpatrick, Pettis, Smith, Polian, Inc. ("KPSP") any and all forms of investment
instruments, allowed under the Town of Vail's investment policy.
2. Any action taken by one of the above named employees of the Town shall be
deemed to be proper in connection with any transaction with KPSP, and KPSP may deal with any
and all of them as though it were dealing with the Town directly.
3. This Resolution shall take effect immediately upon its passage.
INTRODUCED, READ, APPROVED AND ADOPTED this day of
1991.
Margaret A. Osterfoss, Mayor
ATTEST:
Pamela A. Brandmeyer, Town Clerk
C:\RESOLU.26
1
-Ft ~
AGENDA Present Absent
LOCAL LICENSING AUTHORITY Simonett Bishop
REGULAR MEETING ~ Fried
DECEMBER 11, 1991 Thomas
10:00 A.M. Wilson
1. Consideration of the Authority of a corporate structure change
for Majiks Vail Corporation, dba, Club Majiks:
Stephanie Schwartz, Vice-President and Director =
replacing James Ferriman
Bruce Robbins, Secretary - replacing James Ferriman
Continued to 1/8/92 meeting.
2. Consideration of the Authority of a corporate structure change
for Gasthof Gramshammer, Inc'.:
Change in stock as follows:
Alice Ferguson, Custodian for Sheika Carina Gramshammer,
11.11% of stock - formerly controlled by John L. Ferguson
Pepi Gramshammer present. Approved: 4-0
3. Consideration of the Authority of a corporate structure change
for Palmos, Inc., dba, Palmos Cappuccino Bar:
Change in stock as follows:
Dietrich Menzel - 100% stockholder
(formerly 75.5% - 24.5% stock purchased from William
F. Bergmann)
Continued to 1/8/92 meeting.
4. Consideration of the Authority of a modification for First
Brewery of Vail, dba, Hubcap Brewery and Kitchen.
Dean Liotta present. Approved: 4-0
5. PUBLIC HEARING - Consideration of the Authority of a Special
Events Permit, Malt/Vinous/Spirituous Beverages, by the Town
of Vail, in conjunction with the Vail Public Library, on
Thursday, December 26, 1991, from 3:00 P.M. to 9:00 P.M., at
the location of 292 West Meadow Drive, Vail, Colorado.
Officers for this event are as follows:
Town Manager - Rondall V. Phillips
Events Manager - Carol Ann Fox
Annie Fox present. Approved: 4-0
6. PUBLIC HEARING - Consideration of the Authority of a Tavern
Liquor License, with extended hours, for Shooting Star, Inc.,
dba, Super Star Studio, at the location of 263 East Gore Creek
Drive, Vail, Colorado.
a. Diane Dimit Golden - President, Director, 50% Stockholder
Paul John Golden - Secretary, Director, 50% Stockholder
b. Paul John Golden - Registered Manager
Paul and Diane Golden present. Approved: 4-0 with
the condition that a food service license must be
purchased.
7. Notification to the Authority of recent renewals:
a. I.R.A. of Vail, Inc., dba, Bart & Yeti's
b. Safeway Store Forty Six, Inc., dba, Safeway Store No. 631
c. Vail Metropolitan Recreation District, dba, John A.
Dobson Ice Arena
d. Antlers Condominium Association
e. Can Am of Colorado, Inc., dba, Sundance Saloon
f. Koumbaros, Inc., dba, C. J. Capers
g. G.T.S., Inc., dba, Vail Conoco Service
h. Fujimo, Inc., dba, Noodles for Pasta
Approved: 4-0
8. Any other matters the Authority wishes to discuss.
a) Unanimous motion to call Knuckles, Inc., dba,
Ringside, for a Suspension/Revocation hearing
on 1/8/92. Issue to be considered is the good
moral character of an officer of the
corporation.
b) Direction given to Larry Eskwith to research
the legality of liquor deliveries in the Town
of Vail.
McE~ting adjourned at 11:00 A.M.
TOFTN OF VAIL
Vail Local Licensing Authority
~ k~~
Martha S. Raecker
As~;istant Secretary to the Authority
WORK SESSION FOLLOW-UP December 13, 1991
Page 1 of 2
TOPIC QUESTIONS FOLLOW-UP SOLUTIONS
818/89 WEST INTERMOUNTAIN COUNCIL: Proceeding wllegal requirements for County is not renewing contracts for snowplowing,
ANNEXATION annexation. animal control, and police services.
(request: Lapin)
7/27 UNDERGROUND UTILITIES IN LARRY/GREG: Work with Holy Cross Electric to Public meeting has been scheduled for evening
EAST VAIL establish special improvement district(s) for meeting, January 7, 1992.
underground utilities in East Vail.
05/07 SALES TAX COLLECTION LARRY/STEVE: Research remedies to change this to Draft ordinance forwarded to Forest Service and VA for
(request: Gibson/Lapin) a mandatory TOV tax collection. review. Larry will re-contact both entities.
07/09 SNOW REMOVAL ON PRIVATE LARRY: Research ordinance. Larry has been asked to prepare an ordinance for
PROPERTY discussion by February, 1992.
09/17 STREET LIGHTS PETE BURNETT: The LionsHead Merchants Association Public Works will present analyzed data by spring of
{request: Levine) ould like to see a couple changes, which might '92.
nclude some of the lighting by Montaneros, which
's too bright, and placing it in front of Gallery Row
in the Treetops Building.
11119 NEWSPAPER VENDING MACHINES LARRY: What can be done to make these uniform and Research by January, '92.
ocations less prolific?
11/26 HOLIDAY MEETINGS OUNCIUSTAFF: There will be no work sessions on ~
ecember 24 and 31.
WORK SESSION FOLLOW-UP December 13, 1991
Page 2 of 2
TOPIC QUESTIONS FOLLOW-UP SOLUTIONS
11/26 POTATO PATCH CARETAKER UNI LARRY: Return to Council to update on FDIC action an See 12/17!91 WS item No. 6.
(request: Steinberg) feedback from condominium association.
12/03 RECOGNITION PARTY FOR EVERYONE: A party for Kent and Lynn has been set f r ~ .
KENT ROSE/LYNN FRITZLEN Thursday, January 16, 1992, from 5:30 p.m. to 7:30 p.m ~
at Satch's. Snacks will be provided with a cash bar.
12103 CITIZENS OF THE YEAR COUNCIL: Please confirm for both parties, ASAP!
PARTIES (sponsored by the Monday, 12/23/91 - Wertheim's home
Wertheims) Thursday, 12/26/91 -Library
12/03 CONSENSUS BUILDING/ COUNCIL: Carl Neu will be conducting an all-day
GOAL SETTING consensus-building session with Council on Tuesday,
1/14/92. He will then spend ahalf-day working on goal-
setting on Tuesday, 1128192. Mark your calendars.
12111 LAMINATED BUS SCHEDULES KEN/JIM MARSHALL: Wherever an actual bus shelter
AT EACH BUS STOP does not exist, plant a polelholder with a laminated bus
schedule so potential riders may have a convenient
reference.
I
Vail Valley Community
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Television
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~ ~ ~ Weekend
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~ ~ Saturday, December 14
~ ~ 10:00 a.m. - 4:00 p.m.
~ Sunday, December 15
~ 8:00 a.m. -Noon
A Chance to observe your community television station in action!
Witness In-Studio Production of such classics as, Altitude Sickness,
Forum, Vail Valley Sunday, Guns and Hoses and much more.
BRING THE HZID S TO NdEET SANTA
Saturday 10:00 a.m• - 4:00 p.m.
(we will videotape your children telling Santa what they want for Christmas, just bring in a tape)
Channel N
Hot Coffee, Egg 2s e
No 8z Holida
g• y X a
Edibles .
...arid Our d
1'~• ~ Pizza Hut
parlring 1S 1''.l~.EE - Nottingham Road
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11
Bulk Rate
Channel 23 U.S. Postage
Vail Valley Community Television PAI D
P.O. Box 5600
Avon, Colorado 81620 Avon, CO
Permit No. 10
TQWN OF' V(~ I L_
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Vail .C:~ Q1E,~7
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' REC'~? D ~ C 1 2 19 4~?I
BEFORE THE PUBLIC UTILITIES COMMISSION
OF THE STATE OF COLORADO
THE APPLICATION OF PUBLIC SERVICE )
COMPANY OF COLORADO FOR AUTHORITY ) CORRECTED NOTICE OF
TO IMPLEMENT A LOW-INCOME ENERGY ) APPLICATION FILED
EFFICIENCY ASSISTANCE PROGRAM. ) DOCKET N0. 91A-783EG
TO ALL INTERESTED PERSONS, FIRMS, OR CORPORATIONS:
You are notified that this application has been filed with the
Colorado Public Utilities Commission by Public Service Company of Colorado,
1225 - 17th Street, Denver, Colorado 80202, for authority to implement a
low-income energy efficiency assistance program= as more specifically stated
in the application which is available for public inspection at the Commission
office located at 1580 Logan Street, OL 2, Denver, Colorado 80203.
Any person desiring to intervene or participate as a party in this
proceeding shall file his petition for leave to intervene, or under the
Commission's Rules of Practice and Procedure, file other appropriate pleadings
to become a party, within 30 days after the date of this notice. If you do
not wish to intervene or become a party, but desire to file comments, you may
send written comments addressed to the Public Utilities Commission, Office
Levei 2 (OL 2), Logan Tower, 1580 Logan Street, Denver, Colorado 80203, (303)
894-2070. This application will be processed in accordance with the
Commission's Rules of Practice and Procedure, found at 4 CCR 723-1.
This proceeding may be processed by the Commission without a hearing
if no interventions or petitions to intervene are timely filed in accordance
with § 40-6-109(5), C.R.S.
IN THE EVENT INTERVENTIONS ARE FILED OR IF THE COMMISSION UPON ITS
OWN MOTION SETS THIS MATTER FOR HEARING,, the Applicant shall certify, in~
writing, to the Commission that it desires either to proceed to hearing or to
withdraw its application. This certification shall be filed within 30 days
after the notice period expires, where interventions have been filed, or
within 30 days after the Applicant has been notified that this matter will be
set for hearing upon the Commission's own motion.
Within ten days after filing the certification, the Applicant shall
file 15 copies of the testimony, or a detailed summary of the testimony of
each witness who is expected to testify in the Applicant's direct case. The
Applicant shall also file a list of exhibits and 15 copies of each of its
exhibits with, the Commission at the time it files its certification. Conies
of the foregoing documents shall be served upon all parties to the proceeding
in accordance with the Commission's Rules of Practice and Procedure.
I
Each Intervenor shall file with the Commission at least 20 days
before the first day of the hearing 15 copies of the testimony, or a detailed
summary, of each of its witnesses, with 15 copies of each of its exhibits, and
shall serve conies on all parties..
Parties to a proceeding are responsible for reviewing the
Commission's file to determine who are the parties to this proceeding in order
to properly serve parties with copies of pleadings.. No witness shall be
permitted to testify, nor shall any document be received in evidence, except
in rebuttal, unless filed and served as provided in this notice.
If a party does not meet these requirements and those found in the
Commission's Rules of Practice and Procedure, the Commission may dismiss the
application or intervention upon motion filed by any other party, unless good
cause is shown. No motion for continuance shall be granted if filed within 20
days before the first day of the hearing, except for good cause shown.
The Commission will consider hearing dates and places within 15 days
after the Applicant's certification has been received, and each party shall
notify the Commission within that time of the number of days the party expects
the hearing to take, the location where the party desires the hearing to be
held, and existing commitments during the following 180-day period which will
prevent the party from appearing. If any party fails to so notify the
Commission, the party will be deemed to have consented to the hearing date and
location determined by the Commission. Parties will be notified by the
Commission of the hearing date, time, and location. Applicants must appear at
the hearing and present evidence in support of their application. Other
parties may appear and present evidence in accordance with their interests.
Public testimony will also be received if offered, and if a hearing is held.
No exception to the procedure described in this notice shall be mad e•
except upon timely motion showing good cause.
Nothr~rithstanding the provisions of this notice, if an ,Applicant files
copies of exhibits and a list of witnesses with its application, the above
time requirements shall be accelerated. The Commission also may provide for
expedited procedure by modifying or eliminating any of the above requirements
except those relating to notice and opportunity to be heard for good cause
shown or upon its own motion.
(SEAL) ROBERT E. TEMMER
Acting Director
Op COLO
:;:^R, Dated at Denver, Colorado this
~'`P~~';~-°° 10th day of December 1991.
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1580 LOGAN STREET . ,
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OFFICE LEVEL TWO i
DENVER, COLORADO 80203
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REC'h DEC 1 7 19 91
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COLORADO PRESERVATION INC.
December 2, 1991
Dear Preservation Supporter:
A letter and questionnaire from the Colorado Historical Society are
being sent to you regarding potential applications for historic
preservation grants f_r4?n t't±o Ct~t~ Hi ctnrinrgl '~'~~n3 °~t3bli~::ed
under the limited gaming amendment.
I cannot overemphasize how critically important it is for you to
respond to this inquiry. As the only membership organization
representing historic preservation interests statewide, Colorado
Preservation, Inc. has been discussing for years the need for a
state tiool of grant funds dedicated exclusively for historic
preservation purposes. (Heritage education, interpretation and
bricks and mortar projects have been sadly lacking in financial
support.) At last such a fund exists, and CPI asks that you take
this opportunity to see that these funds are used for the greatest
benefit of historic preservation throughout the state.
The information being collected by the Society is essential to
develop a fair and equitable program. In addition, it represents
the expressed level of need for these funds which would be of
interest not only to the Society but to the Colorado General
Assembly and the state administration. It is vitally important
that these funds be dedicated to historic preservation purposes
only, not to other programs such as has occurred with the state
lottery funds.
All of us interested in and concerned about the preservation of our
heritage need to let the Society know how excited we are about the
availability of these funds and how much they are desperately
needed at this time. You can do this best by responding as
completely as possible to the Society's request, and by encouraging
others in your community to do the same.
Thank you for your dedication to historic preservation. We will
be following un with a flash alert summary.
S'ncerely,
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Roxanne Ef 1
President
COLORADO PRESERVATION, INC. P.O. BOX 843 DENVER, COLORADO 80201
Non-Protft Org
U S Postage
COLORADO PRESERVATION, INC. fPAi D
mam p,O. $OX 843
P~rmii 1526
DENVER, COLORADO 80201 D@rtver, .Oolorado
Town Board of Trustees
Town of Vail
75 South Frontage Road
Vail, Colorado 81657
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