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1966-10 Concerning Revenue and Imposing a Tax Upon the Occupations and places of Business Operating Ski Lifts or Ski Tows
r ~ i l ~ ~ ~ ~ ~. ~~tDINANCE NO • f ~ AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON THE OCCUPATIONS ANA PLACES OF BUSINESS OPERATING SKI LIFTS OR SKI TOWS WHOLLY OR PARTIALLY WITI~IN Tl1E TOwl~i OF VAIL, TO SECURE A PROPER DISTRIBUTION OF THE BURDEN OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND DECLARING AN E1~R-~ GE1+1CY THEREFOR. BE IT ORDAINED BY THE BOARA OF TRUSTEES OF THE TOWi3 OF 6~AILt SECTION 1. DECLARATION OF POLICX AN~7 PURPOSE The Beard of Trustees of the Town of Vaii hereby finds, dster- mines and declares that considering the nature of the occupations and places of business operating ski lifts or ski tows and the relation of such occupations and places of business to the municipal welfare, as well as the relation thereof to the expenditures required of the Town, and a proper, ~uat and equitable distribution of tax burdens within the Town, and all ether matters proper to be considered thereto, that the classifi- cation of said occupations and places of business as separate occupations and places of business is reasonable, proper, unifar+n and nandiscriminataxy, and that the amount of tax hereby imposed ;by this ordinance, for the privilege of engaging, in the occupation and in operating a place of busi- ness operating ski iifta or ski tows wholly or partially within the Town of Vail is reasonable, proper, unifaxm and nondiscriminatory and neces- aary for &. dust and proper distribution of tax burdens within the Town of Vail. SECTION 2. DEFINITIONS "Person" as used in this ordinance shall be taken and construed ~~ ~ i i as meaning and including a natural person, corporation, business trust, e$tate, trust, partnership, association, 3oint stock company, 3oint venture, two or more persons having a point or common interest, any other legal or commercial entity, or a receiver, executor, trustee, conservator ar other representative appointed by order of any court. "Gross receipts from the sale of lift tickets" as used in this ordi~ Hance means the total amount of payments received from the sale of lift tickets, provided the total amaunt of payments received shall not include refunds or any amount of tax collected directly from any person on behalf of any govexnmental unit. "Lift ticket" as used in this ordinance means any certificate, card, slip, token, badge, patch ar other signification that a fee has been paid entit-- ling the holder of such signi~icatian or another to use any ski lift ar ski taw. "Ski lift ar ski tow" as used in this ordinance means any gondola lift, poma lift, chair lift, t-bar tow, or other facility designed to be used ar operated in connection with the transporting of an individual or individuals up ox down a slope, hillside ar mountainside for the purposes of skiing or sight- seeing. SECTION 3. LEVY AND SCHEI3[TLE There is hereby levied on and against the occupations and glaces of business operating ski lifts or ski tows wholly ar partially within the Tawn of Vail an occupation and business tax equal to two per centum of the gross receipts from the $ale of Lift tickets far the use of such ski lifts or ski tows. SECTION 4 ADMINISTRATION The Board of Trustees is hereby empowered to adopt such rules and regulations for the administration of this ordinance as it sha11 deem necessary, and the payment of the taxes and making and filing of statements or returns as • • ~ herein prescribed sha11. be done ~.n the manner and on the ~orins prescribed by the Eaard of Trustees. .. ~ } SECTION }~~ COLLECTION OF TAX The said tax shall commence at 5:00 a.m. on the 1 ~ fifteenth day of December, 196b, and shall become payable on or before the fifteenth day of each month thereafter for the pre- ceding calendar month. For the purposes of ascextaining the amount of the tax to be paid as required by this ordinance, it shall be the duty of any person engaging in an occupation or maintaining a place of business which is subject to tha tax set forth in Section 3, or a representative of such person, including an officer, manager or agent, having general. control, management or supervision of said occupation ar place of business within the Town, to transmit a statement or return to the Town Treasurer before the fifteenth day of each month for the preceding calendar month, in such manner and upon such forms as the Tvwn Treasurer may prescribe, and remit to said Town Treasurer simultaneously therewith the total amount due the Town as prescribed herein and in Section ~ of this ordinance. Said statement and remittance shall become delinquent on the thirtieth day of the month in which sand statement and remittance shall become due as set forth herein. SECTIDN'~.~ FAILURE TC PAY TAXES If a person engaging in any occupation or maintaining any place of business which is subject to the provisions of this ordinance, or the representative of such person, shall fail to pay the taxes as herein provided on or before the e..~ F + ~ • day upon which such taxes become delinquent as provided in Section ~~hereof, there shall be added to the total amount of unpaid taxes due and owing to the Town by such person an additional amount equal to ten percent of the amount of taxes due and owing from such person. In addition, for each day upon which said unpaid taxes are and xemain delinquent, there shall be added to the total amounts of said unpaid taxes and additions grescxibed by this section an amount equal to six per cent per annum of said unpaid taxes commencing the day upon which said unpaid taxes become delinquent and terminating on the day such taxes are paid. The Tawn Attorney of the Town of Vail, upon the direction of the Board of Trustees, shall commence and prosecute to final 3udgment and determination in any court of competent 3urisdiction an; action at law in the name of the people of the State of Colorado to collect any and all amounts due and owing to the Town of Vail under the provi- sions of this ordinance. SECTION ? PENALTY ~OR_FAILURE T© FILE STATEMENTS ~~_.. _._ If a person or representative of a person required to file the monthly statement or return prescribed in Section ~ of this ordinance shall fail, neglect, or refuse to make or file such monthly statement or return as herein prescribed, said pexson or representative of such person shall, on conviction thereof, be punished by a fine of not more than Three Hundred Dollars ($300.00) or by imprisonment for not more than ninety (90) days, provided that each day after sled month~.y statement .. r shall become delinquent during which the said person or repre- sentative of such person shall so fail, neglect, or refuse to make and file such statement sha11 be considered as a separate and distinct offense. SECTION ~.4 FRAUDULENT STATEMENTS OR RETURNS If any person required to make, render, sign or verify any statement or return, or produce any books or records, re- quired by this ordinance who wilfully makes ar files any false or fraudulent statement ar return, or wilfully produces any false or fraudulent books or records with intent to defeat or evade the collection of any tax, interest or penalty imposed by this ordinance, such person, upon conviction thereof, sha11 be punished by a fine of not more than Three Hundred Dollars ($30~.OU) or by imprisonment for not more than ninety (90) days. SECTION ~,~ INSPECTION OF RECORDS For the purpose of enforcing the provisions of this ordinance, or for investigating fraud, the Town of Vail, through any person specifically authorized by the Boaxd of Trustees, shall have the right at all reasonable hours and times to examine the books and records of any person subject to the provisions of this oxdinance and to make copies of the entries yr contents thereof, and every person or representative of such person subject to the provisions of this ordinance sha11 produce such books and records as may be reasonably required by the person specifically authorized by the Board of Trustees to examine the same. SECTION ~~~ LOCAL PURPOSE The tax herein provided is upon occupations and business places in the performance of local functions and is not a tax uppn those functions relating to interstate commerce. ,. ~ ~ SECTION ~, EMERGENCY The Board of Trustees hereby finds, determines and declares that an emergency exists, and the imposition of this occupation and business tax is immediately needed to supplement and add to the revenue of the Town of Vail, and that this ordi- nance is necessary fox the immediate protection and preservation of the public health, safety, convenience and general welfare. r a' SECTION. _EFFECTIVE DATE This ordinance shall be in full force and effect as herein set forth in Section S~of this ordinance after its approval by the Board of Trustees and final publication as prescribed by law. r3 SECTION ~2. SAFETY CLAUSE The Board of Trustees hereby finds, determines, and declares that this ordinance is necessary and proper to provide for the safety, preserve the health, promote the prosperity, improve the morals, order, comfort and convenience of the Town of Vail and the inhabitants thereof. SECTION ],~:/y SEVERABILITY It is the intention of the Board of Trustees that this ordinance ar any part or provision thereof, shall be considered severable and, if any provision of this ordinance or the applica- tion thereof to any person or circumstance is held invaY.id, Such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision of this ordinance are declared to be severable. Yt+ Finally passed, adopted and approved on this ~~ day of ~~O t~e.wti, .gb ~ . APPROVFb :, "/~ /~rf~.r ~. y - r 4 ATTSST: ~~ Mayor Town Recorder (SEAL}