HomeMy WebLinkAbout1967- 3 Concerning Revenue and Imposing a Tax upon Certain Occupations and Places of Business within the TOV~..~ ~ / .
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ORDINANCE N0. •!`
Series of 1967
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AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON CERTAIN
OCCUPATIONS ANA PLACES OF BUSINESS WITHIN THE TOWN OF VA IL, TO SECURE A
PROPER DISTRIBUTION OF THE BURDEN OF TAXES, TO PROVIDE PENALTIES WITH
RESPECT THERETO, AND DECLARING AN EMERGENCY THEREFOR.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF VAIL:
Section 1. Declaration of volicv and uuruose.
The Board of Trustees of the Town of Vail hereby finds,
determines and declares that considering the nature of the occupations and
places of business operating ski schools, barber shops, beauty s:~lons, law
offices, architectural offices, secretarial services, newspapers and real
estate offices and their relation to the expenditures required of the Town
and a proper, just and equitable distribution of tax burdens within the
Town, and all other matters proper to be considered thereto, that the class-
ification of said occupations and places of business is reasonable, proper,
uniform and nondiscriminatory, and that the amount of tax hereby imposed by
this Ordinance, for the privilege of operating and conducting said occupa-
lions and places of business within the Town of Vail is reasonable, proper
and nondiscriminatory, and necessary for a just and proper distribution of
Cax burdens within the Town of Vail.
Section 2. Definitions.
Whenever in this Ordinance the words hereinafter
defined or construed in this section are used, they shall, unless the context
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requires other uses, be deemed to have the following meanings:
(a) "Person" as used in this Ordinance shall be
taken and construed as meaning and including a natural person, corporation,
business trust, estate, trust, partnership, agency, association, joint
stock company, joint venture, two or more persons having a joint or common
interest, any other legal or commercial entity, or a receiver, executor,
trustee, conservator, or other representative appointed by order of any
court.
(b) "Ski School" as used in this Ordinance shall be
taken and construed as meaning aid including any person wholly or partially
engaged in the activity of providing instruction in the art or techniques
of skiing on snow for payment or for other good and valuable consideration.
(c) "Barber Shop" and "Beauty Salon" as used in this
Ordinance shall be taken and construed as meaning and including any person
wholly or partially engaged in the activity in the Town of Vail of cutting,
trimming, treating, setting or conditioning human hair, or providing beauty
treatments, massages or sauna treatments for payment or for other good and
valuable consideration.
(d) "Law Office" as used in this Ordinance shall be
taken and construed as meaning and including any person maintaining an office
or place of business in the Town of Vail for the purpose of practicing law
as an attorney or lawyer.
(e) "Architectural Office" as used in this Ordinance
shall be taken and construed as meaning and including any person maintaining
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an office or place of business in the Town of Vail for the purpose of serving
as an architect, construction engineer or draftsman.
(f) "Real Estate Office" as used in this Ordinance
shall be taken and construed as meaning and including any person maintaining
an office or place of business in the Town of Vail for the purpose of selling
real property, soliciting customers for the sale of real property.
(g) "Secretarial Service" as used in this Ordinance
shall be taken and construed as meaning and including any person maintaining
an office or place of business in the Town of Vail for the purpose of pro-
viding secretarial type services for payment or for other good and valuable
consideration.
(h) "Newspaper Office" as used in this Ordinance shall
be taken and construed as meaning and including any person maintaining an
office or place of business in the Town of Vail for the purpose of preparing
or printing a newspaper, magazine, or other periodical far general circulation.
(i) "Employment Position" as used in this Ordinance
shall be taken and construed as meaning and including any job or position with
any agency, person or place of business defined in this Ordinance which
requires that certain duties or tasks be performed by someone for a period of
three months or more at an average of twenty hours per week or more from
January 1 of any calendar year to October 1 of the same calendar year.
(j) "Ski Instructor" as used in this Ordinance shall
be taken and construed as meaning any qualified ski instructor who is guaranteed
employment
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' as a ski instructor ;pith any ski school through written contract or any
other means for a period of one month or more from January 1 of any calendar
year to June 1 of the same calendar year, or any ski instructor who actually
teaches dciing for a period of two hundred hours or more between January 1 of
any calendar year and June 1 of the same calendar year.
Section 3. Levv and Schedule.
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There is hereby levied on and against the following
occupations and places of business located in the Town of Vail an occupation
and business tax on the maximum number of ski instructors or employment
positions existing at any time between January 1 of any calendar year and
October 1 of the same calendar year according to the following schedule:
a. Ski Schools, a tax of one hundred dollars ($100.00)
per year on each ski school, plus a tax of twenty dollars ($10.00) per year
for each ski instructor.
b. Barber Shops and Beauty Salons, a tax of thirty
dollars ($30.00) per year on each shop or salon, plus a tax of twenty dollars
($10.00) per year on each employment position.
c. Law Offices, a tax of one hundred dollars ($100.00)
ger year on each law office, plus a tax of twenty dollars ($10.00) per year
on each employment position.
d. Architectural Offices, a tax of one hundred
dollars ($100.00) per year on each architectural office, plus a tax of
twenty dollars ($'10.00) per year on each employment position.
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e. Real Estate Offices, a tax of one hundred
dollars ($100.00) per year on each Real Estate Office, plus a tax of
twenty dollars ($20.00) per year on each employment position.
f. Secretarial Services, a tax of twenty dollars
($20.00) per year on each employment position.
g. Newspaper Office, a tax of fifty dollars ($50.00)
per year on each newspaper.
The first individual or employee of any taxed occupation or office shall
be exempt from the $20.00 per year employment position tax.
Section 4. Administration.
The Board of Trustees is hereby empowered to adopt
such rules and regulations for 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 done in the manner and
on the forms prescribed by the Board of Trustees.
Section 5. Collection of Tax.
The taxes herein levied for the period of January 1
to October 1 of each calendar year, shall be payable between October 1 and
November 1 of the same calendar year. For the purpose 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 forth in Section 3, or a represent-
ative of such person, including an officer, manager or 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 Town Treasurer
before November 1 of the calendar year in such manner and upon such forms
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as the Town Treasurer nay prescribe, and to remit to said Town Treasurer
si~rultaneously therewith the total amount due the Town as prescribed herein
and in Section 3 of this Ordinance. Said statemenC and remittance shall
become delinquent on November 1 of the calendar year in which said statement
and remittance shall become due as herein set forth.
The owner of the occupation or place of business taxed or the employer of
the individual or person holding an employment position shall be responsible
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and liable far the tax herein imposed.
Section 6. Failure to P..y Taxes
If a person engaging in any occupation or maintain-
ing any place of business which is subject to the provisions of this ordi-
nance, or the representative of such person, shall fail to pay the taxes
as herein provided on or before the day upon which such taxes become delin-
quent as provided in Section 5 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 per cent of the amount of taxes due and owing from such
person. In addition, for each day upon which slid 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 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
Town Attorney of the Town of Vail, upon the direction of the Board of
Trustees, shall co~rmence and prosecute to final judgment and determination
in any court of competent jurisdiction an action at !aw in the name of the
people of the SCate of Colorado to collect any and all amounts due and owing
to the Town of Vafl under the provisions of this ordinance.
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Section 7. Penalty for Failure to File Statements
If a person or representative of a person required
to file the statement or return prescribed in Section 5 of this ordinance
shall fail, neglect, or refuse to make or file such 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) or by imprisonment for not more than ninety (90) days,
provided that each day after said statement shall become delinquent during
which the said person or representative of such person shall so fail,
neglect, or refuse to make and file such statement shall be considered as
a separate and distinct offense.
Section 8. Fraudulent Statements or Returns
If any person required to make, render, sign or
verify any statement or return, or produce any books or records, required
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,
interesC or penalty imposed by this ordinance, such person, upon conviction
thereof, shall be punished by a fine of not more than Three Hundred Dollars
($300.00) or by imprisonment for not more than ninety (90) days.
Section 9. 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 Board of Trustees, shall have Che right at
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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 entries or contents thereof, and every person or 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 specif-
ically authorized by the Board of Trustees to examine the same.
Section 10. Local Purpose
The Cax herein provided is upon occupations and
business places in the performance of local functions and is not a tax
upon Chose functions relating to interstate commerce.
Section 11. Emerrtencv
The Board of Trustees hereby finds, Bete nofnes and
declares that an emergency exists, and the imposition of this occupation
and business tax is ie~naediately needed to supplement and add to the revenue
of the Town of Vail, and that this ordinance is necessary for the immediate
protection and preservation of the public health, safety, convenience and
general welfare.
Section 12. Effective Date
This ordinance shall be in full farce and effect
'~'-j~ Says after its approval by the Hoard of Trustees and final
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publication as prescribed by lata.
Section 13. Safety Clause
TLie Board of Trustees hereby finds, determines,
and declares that this ordinance is necessary and proper to provide for
Che safety, preserve the health, promoCe the prospertfy, improve the morals,
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ordsr, comfort and convenience of the Town of Vail and the Inhabitants
thereof.
Sectiaa l4. Severability
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 application
thereof to any person or circua-stance is held invalid, such invalidity
shall not affect other provisions or applications of the ordiaance which
can be given effect without the invalid provision of this ordinance are
declared to be severable.
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Finally passed, adopted and approved on this L 3'~
day of ~~~~~ 196
APPROVED:
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f _.. /~ci ~' ..+:~--_> - ~~ r ~ Mayor
ATTEST:
~ ~ ` ~ %~~ Town Recorder
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(SEAL)