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HomeMy WebLinkAbout1966-13 Concerning Revenue and Imposing a Tax upon the Occupations and Places of Business Renting or Selling Tangible Personal Property at Retail • '_r. . i ~ ~ . DRI}INAN CE N4 . . ~ ~ AN DADINANCE CONCERNTNG BEVENUE ANT} IMPOSING A TAX UPON THE OCCUPATIONS AND PLACES OF BUSINESS RENTING OFi SELLING TANGTBLE PEI3SONAL PROPERTY AT RETATL WITHIN THE TOWN OF VAILe TO SECUAE A PR4PER DISTHTBUTION OF THE BUBDEN OF TAXES, TO PAOVIDE PENALTIES WITH BESPECT THERET09AND DE- CLARING AN EMEAGENCY THEAEFOA. BE IT ORDAINTED BY THE BOAAD OF TF?USTEES OF THE TOWN OF VAIL: SECTIQN 3. DECLAHATION OF POLICY AND PUFfP45E The Board of Trustees of the Towri of V$i1 hereby finds, determines ana declares that aonsidering the nature of the ocoupations of and places of business renting or selling tangible personal property at retail and the re- lation of such oceupations and places of business to the munic3pal welfare, as we11 as the relation thereof to the expenditures required of the Town, a.nd a proper, just and equitab3e distribution of tag burdens within the Town, and all other matters proper ta be considered thereto, that the classification of saSd ocaupations and pla.ces of business ae separate ocaupations and pl.aces of business is reasonable, proper, uniform and non-discrim- inatory, and that the amount of tax hereby imposed by this ordinance, for the privilege of engaging in the occupation of and in operating a place of business rent- ing or selling tanglble personal praperty at retail wS#ti- ln the Tdwn of Vai1 is reasonable, proper, uniform and nondiscriminatory and necessary for ajust and prpper df strlbution,e tax burdens within the Tiown of VoLSl. . ~ 4kgT1ON 2.S 1+Persont, as ueed in thi e ordinance shall be taken arid aonstrued as meaning and 3naluding a natural person, norporation, businesa trust, estate, truet, partnershipg assoaiation, joint stock oompany, joint venture, two or more persons having ajoint ar common lntereat, any other legal ar commeraial entity$ or a recefvere exeautor, truatee$ aonservator or obher reprei sentatfve appointed by order of any aourt. +'Gross receipta from the rsxital or sale of tanglble personal property at retallir as used in this ordinance means the total amount of payments reaeived, from renting or sell,i.ng tangible personal property for use or consumption and not for resale as tangi.ble per- sonal property, provided the total amount of paymenta recelved shall not Inalude refunds or any amount of tax col].eated directly from ar~y person on behalf of any governmental uni.t. ITRenting or selling tangible personal.property at retail,, as used in thl.s oxd.inanae means the transf err- irtg oF the ownerahip or tltle to or the renting of any Qnd all tangible pereonal prupaty ta a person for use or conaumption and not for resale as tang3.ble personal property, provided that no selling of alcoholia liquors or fexmented malt beverages at retail shall be aonsidered aelling tangible personal property at retail, SECTION There is hereby levisd on and against the accu- patSons and plaaes of business renting or selllng tangi- ble personal property at retail withi.n the Town of Vail, an ocQUpation and busi.ness tax equal to two per , - . _ h . A.. • - ~ ~ aentum of the gross rECeipts from theAselling of tang- ible personal property at retail withinr the Town of Vail. SECTION 4. ADMINISTRATION The Board of Trustees is hereby empowered to adapt . such rules and regulativns for the administration vf thxs ardinance as i.t shall deem necessary, and the pay- ment of the taxes and making and filing of statements or returns as herein prestribed shall be done in the manner and on the forms prescrihed by the Board af Trustees. ~ • . . SECTION,.~ COLLECTION OF, TAX The said tax shall commence at 5c00 a.m. on the fifteenth day of December, 1966, and shall become payable on or befare the :Effteenth day of each month thereafter for the pre- ceding calendar month. For the purposes of ascertaining the amnunt of the tax ta be paid as required by this orda,nance, ix shall be the duty of any person engaga.ng in an occupation or maintaining a place qf business which is subject to the tax set forth a.n Sectian 3, or a representative of such person, including an officer, manager or agent, having general control, management or supervisa,on af said OCCUpatY011 or place of business w3.thin the Town, to transmit a stetement or return to the Town Treasurer before the fifteenth day of each mnnth for the greceding ca3.endar month, in such manner and upon such foms as the Town Treasurer may prescribe, and xemit to saa.d Town Treasurer simultaneously therewith the total amvunt due the Town as prescribed herein and in Section,; of this ordinance. Said statement and rem3ttance shall become delinquent an the thirtieth day of the month in which 581d statemQnt and remittance shall become due as set forth herein. SECTION ~ FAiLURE TO PAY TAXES If a persan engaging in any occupation or maintaining ` any place of business which is sub3ect to the provisions of this ordinance, or the representative of such person, shall fail to pay the taxes as herein rov~.ded on ox before th P e day upon ~ich such taxes become del.inquent as provided in 5ection ~ hereaf, there shail 6e sdded to the rotal amount of unpaid taxes due and owing to the Town by such person an additional amount equal to ten pexcent of the amount of taxes due aMd owing from such person. In addition, for each day upon wha.ch said unpaid taxes are and remain deia.nquent, there shaZ1 be added to the tvtal amounts of said unpaid taxes and additions prESCxibed by this section an amount equal to six per cent per annum af said unpaid taxes commencing thE day upon which said unpaid taxes become delinquent and terminating on the day such taxes are paid. The Town Attarney of the Town o£ VaiX, upon the direction of the Board of Trustees, sha11 commence and prosecute to final judgment and determinatian a,n any court of competenr juxisdiction an: actian at law in the name of the people of the State vf Coloxado to coilect any and a11 amaunts due and owing to the Town af Vail under the provi- sions of this ardinance. 7 . SECTION,_. PENALTY FOR_FAILURE TO FILE STATEMENTS If a pexson or representati.ve of a person required to fiie the manthly statement or return prescribed in Section 4t~ af this ordinance shall fail, neglect, or refuse to make ox file such monthly statement or return as herein prescribed, said person or represantativs of such person sha11, on conviction thereof, be punished by a fine vf not more than Three Hundred Dollars ($300.00) or by imprisonmenr for not more than ninety (90) days, provided that each day afCer siad monthly staternent ` • ~ ~ • , " ~ ~ - shall become delinquent during which the saa.d person or repre- sentative o£ such persan shali so fail, neglect, or refuse to make and file such statement shali be consi.dered as a se~arate and distinCt offense. p 5ECTION , FRAUDULENT STATEMENTS OR RETURNS If any person required to make, render, sign ax verify any statement or return, nr produce any books or records, re- quired by this ordinance who wil.fu3ly makes or fi.les any false or fraudulenx statement or return, ar wi.l.fully produces any false or fraudnlent books or rscords with intent to defeat or evade the collection of any tax, interest or penalty imposed by this ordinance, such person, upon conviction thereaf, shall be punished by a fine of nat more than Three Hundred Dollars ($300.00) or by imprisonment for not more than ninety (90) days, 5ECTrON `INSPECTION.,OP RECORDS Fox the purpose of enforting the prova.sions of this ordinance, or for investa.gating fraud, xhe Tawn of Vail, through any person specifiCaily authorized by the Board of Trustees, shall have the right at all reasanable hours and times to examine the books and records of any persan subject tn the pravisions of thi,s ordinance and to make copies af the entries ox contents thereaf, and evsry pexson or representative of such person subject ta the provisions of this ordinance shal1 produce such books and records as may be reasanably required by the person specifically authorazed by the Baaxd of Trustees to examine the same. 0 SECT,I ON LQCAL PURP05E The tax herein provided a.s upon occupations and business places in the performance of local functfons and is. not a tax upon those funrctions relata.ng ta interstate commerce. SECTION EMERGENCY Ths Soard af Trustees hereby fi.nds, determines and declares that an emergency exists, and the impos3.tion of this occupation and business tax is ianmediately needed to Supplement and add tv the revenue af the Town of Vail, and that this ordi- nance is necessary for the i.mmediate protectian and preservatian of the publac health, safety, convenience and general welfare. ra~ SECTION . EFFECTIVE DATE This ordinance shall be in fu1l force and effect as herein set forth in Section of this ordinance after its appraval by the Board af Trustees and final publicatian as prescra.bed by law. 13 - SECTTON_X-. SAFETY CLAUSE The Board of Trustees hereby finds, determi.nes, and declares that this ordinance is necessary and proper to provi.de for tihe safety, preserve the health, promote the prosperity, impxave the moral.s, order, comfort and convenience of the Town af Vail and the inhabitants thereof. SECTION SEVERABZLITY It is the intention of the Board of Trustees that this ordinance or any part or provision thereof, shall be considered severable and, if any pxovision of this ordinance or the applica- tion thereof to any persan ar circumstance is held invalid, suCh invalidity shall not affect othex provisions ar applicaxions of the ordinance which can be given effect without the invalid provision of this ordinance are declared to be severable. . _ ~ i . ~ - . . Finally passed, adopted and approved on tha,s day of A 00 196 APPROVED :.--,.r?~ r Mayor ATTE5T: ' Town RecQrder (SEAL)