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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 1 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. 2 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 3 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 1 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 2 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 4 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 5 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. 9 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 O . Television O; nn ha e123 C 1 . p . ~ . - ~ ~ ~ ~ O. e n Ho us e ~ ~ ~ Weekend ~ ~ ~ ~ ~ a ~ ~ 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 s - _ I-7A d I 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_ T~ +wn C+~+t..in~_ i 1 Vail .C:~ Q1E,~7 R ' 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. ~ ~ c q G B ~ • ~t w Gp• L ~ILTTIES I l p c , ~ . ' DEPARTMENT OF REGULATORY AGENCIES 3 _ S E` - ~ 1 ~ g `~1 THE PUBLIC UTILITIES COMMISSION ~ ~ ;,,y; ~ 1580 LOGAN STREET . , ,L , OFFICE LEVEL TWO i DENVER, COLORADO 80203 Mayo?^ ' °f'cawl~ <af Vai 1 74:i 5, f~'runtag~ F2d , Wes~L Vt~i1., CO 81G57 t~ii~{{lit~k!ltlltttitiiitt~t~it~iiF~lt~Jfffffiii~Ft1 , Xc ; T~ ~ B ~ ~ r ~ REC'h DEC 1 7 19 91 mom 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, ~,~t/ ~ 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 ~~::~s:aat}aid::t~~~~l:::l:I.zf+~~:a:l:~:;s~i=.:=:i~j~