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1966-14 Concerning Revenue and Imposing Tax upon the Occupations and Places of Business Operating Retail Liquor Stores
• ~ ', ~ ~ ~ e~DINANCE NO~~ .' AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON ~rtt~ OCCUPATIONS AND PLACES OF BUS INESS OPERATING $ETAIL LIQUOR STORES WITHIN THE TOWN OF VAIL~ TO SECURE A PROPER DISTRIBUTION OF THE BURDEN OF TAXES. TO PROVIDE PENAL- TIES WITH RESPECT THERETO, AND DECLA.RTNG AN E1~SGENCY THEREFOR. BE IT 013DAINED BY "~iE BOARD OF TAUSYr.~S OF ~n~ TOWN OF VA IL SECTION ~.. DECLAFiATiON OF POLICY AND PURPOSE The Board of Trustees of the Town of Val~._hexe~ by Finds, determines and declares that considering the nature of the occupations and places of business operates ing retail liquor stores and their relation to the ex- penditures required of the Town, and a proper, dust and equitable distribution of tax burdens within the Town, and all oth~:r matters proper to be considered thereto. that the classification of said occupations ahd places of business as separate oacupations~and places of buslnaa~ ~ ~ ~ ''~' .. , , is reasonable, Proper... uniform and nandisariml.natiory r -- , and that the amount oI' taa hereby imposed by this ordi~ .. • ~~ . •~ nonce, for the privilege of operating a retail liquor - r.• • ,., .store.. withing the Town of Vail is- reasona3~le, proper.- - uniform and nondiscriminat©ry and necessary fora 3ust • and. .,.„per •distribution of tar burdens ,vrithin t-he Tawrs -- . ~ , SECTION 2, DEFINITIONS .. ~~Ferson ~~ ~ as used in this ordinance shaix be, taken .~ ~:'' 1 F ~ • + 1+ . ~ and construed ds meaning a~__ including a ..~tural pers~ corporation. business trust, estate, trust, partnership, aasociatian, point stook company. point venture, two or more persons having a point or c~,~-on Interest, any other legal or oommercial entity, or a receiver, executor, trustee, conservator or other representative appointed by order of any court. }Gross receipts from sales at retail~~ a$ used in this ordinance means that total amount of payments received from the sale of alcoholic liquors. fermented malt beverages, soft drinks or mixers in sealed packages or containers for use or consumption off the premises and not for resale, and from the sale .of tobaccos, tobacco products, smokeris supplies and any and all other items which may be sold by a retail liquor store for use or consumption and not for resale, provided the total amount of payments reoeived shall not include re- funds or arty amount of tax collected directly from any person on behalf of any governmental unit. f~Aetail liquor stare} as used in this ordinance means an establishment engaged in the sale at retail of alcoholic liquors, fermented malt beverages, soft drinks or miaer$ in sealed packages or containers for use or consumption off the premises and not for resale. ~~Alcoholic liquors~~ as used in this ordinance r means malt, vinous and spiritous liquors. "Fermented malt beverages~~ as used in this ordi- nonce means any beverage obtained by the fermentation of any infusion ar decoction of barley, malt, hops, or any similar product. or arty combination thereof, in water containing not more than three and two-tenths per .cent alcohol by weight. ! #.. ! ~ ~ SECTION 3. LEVY AND SC~;EDULE There is hereby levied on and against the occu- pations and places of business operating retail liquor stores within the Town of Vail an occupation and business tax equal to two per centum of the gross receipts of such retail liquor stores from sales at retail within the Town of Vail. SECTION ~. A17MYNTSTAATION The Board of Trustees is hereby empowered to adopt such rules and regulationsfor the administration of this ordinance as it shall deem necessary. and the payment of the taxes and making and filing of statements or returns as herein prescribed shall be dons in the man- ner and on the forms prescribed by the Board of Trustees.. ~ • ~ SECTION ~.`5 COLLECTION OF TAX The said tax sha11 commence at 5;04 a.m, on the fifteenth day of December, 1966, and shall became payable on or before the fifteenth day of each month thereafter for the pre- ceding calendar month. For the purposes of ascertaining 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 the tax set Earth in Section 3, or a representative of such person, including an officer, manager ox agent, having general control, management or supervision of said occupation or place of business within the Town, to transmit a statement or return to the Tawn Treasurer before the fifteenth day of each month for the preceding calendar month, in such manner and upon such forms as the Tawn Treasurer may prescribe, and remit to said Tawn Treasurer simultaneously therewith the total amount due the Town as prescribed herein and in Section 3 of this ordinance. Said statement and remittance shall become delinquent on the thirtieth day of the month in which said statement and remittance shall become due as set forth herein. SECTION `S(. ~ FAILURE T© 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 .. ~ ~ , day upon w~ich such taxes become delinquent as provided in .a Section ~ hereof, there shall be added tv the total mount 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 remain delinquent, there shall be added to the total amounts of said unpaid taxes and additions prescribed by this section an amount equal to sax 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 c.,.t....ence and prosecute to final judgment and determination' in any court of competent jurisdiction 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 ~(7 PENALTY~FOR_FAILURE TO FILE STATEMENTS If a person ar representative of a pexsan required to ..~°. file the monthly statement or return prescribed in Section,~'> of Chas ordinance shall fail, neglect, or refuse to make or file such monthly statement or return as herein prescribed, said person or representative of such person shall, on conviction thereof, be punished by a fine of not more than Three Hundred Dollars {$300.00) ar by imprisonment for not more than ninety {90) days, provided that each day after slid monthly statement I . • ~` ~ .. shall become delinquent during which the sa~.d person or repre- sentative of such person shall so fail, neglect, or refuse to make and file such statement shall be considexed as a separate and distinct offense. SECTION 'J~.~ 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 or files any false or fraudulent statement or 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, shall be punished by a fine of not mare than Three Hundred Dollars {$300.00) or by imprisonment for not more than ninety (90) days. SECTION ,~ a INSPECTION OP RECORDS Por the purpose of enforcing the provisions of this ordinance, or for investigating fraud, the Town pf 'Vail, through any person specifically authorized by the Board 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 ordinance and to make copies of the entxies or contents thereof, and every person ar representative of such person subject to the provisions of this ordinance shall 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 ~~a LOCAL FURPOSE The tax herein provided is upon occupations and business places in the performance of local functions and is not a tax upon those functions relating to interstate commerce. ..~ ! ~ i • :,,~ , r SECTION ]~.r' 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 for the aimmediate pxotection and preservation of the public health, safety, convenience and general welfaxe, ~~ SECTION ~. EFFECTIVE DATE This ordinance shall be in full farce and effect as herein set forth in Section ~ ~f this ordinance after its approval by the Board of Trustees and final publication as prescribed by law. l3 SECTION l~. 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, pxomote the prosperity, improve the morals, order, comfort and convenience of the Town of Vail and the inhabitants thereof. SECTION ~.~~ SEVERAB I L I TY 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 provision of this ordinance or the applica- tion thereof to any person or circumstance is held invalid, 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, • ~ .• ~ ~ . ; Finall assed ado ted and a ~~~~ Y P ~ p pproved on this day of ~~~~ 19~ APPROVED: ~~~., ~~~- ~-~~:-~ \ /~ ~~ ~ ~.~ ~. ~ Mayor ,~ . ,.. ATTEST: - T own Recorder (SBAL)