HomeMy WebLinkAbout1967-14 Concerning Revenue and Imposing a Sales Tax on the Selling of Tangible Personal Property at Retail. J ~,,: •• • ~ ~ • ~ .
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ORDINANCE NO , ~`~"
Series of 1967
"AN ORDINANCE CONCERNING REVENUE AND IMPOSING A
SALES TAX UPON THE SELLING OF TANGIBLE PERSONAL
PROPERTY AT RETAIL UPON EVERY RETAILER IN THE
TOWN OF VAIL AIv'D '1'O PROVIDE PENALTIES WITH
RESPECT THERETO,"
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF VAIL:
Section 1. Purpose. The purpose of this Ordinance is to impose
a sales tax on the privilege of selling tangible personal property
at retail upon every retailer in the Town of Vail.
Section 2. Definitions. For the purposes of this Ordinance,
the definitions of words herein contained shall be as defined
in Section 2, Article 5, Chapter 138, C.R.S. 1963, as amended,
and said definitions are incorporated herein by this reference.
Section 3. Licenses.
3-1. It shall be unlawful for any person to engage in
the business of selling tangible personal property at retail
without first having obtained a license therefor. Such license
shall be granted and issued by the Town Clerk and shall be Yr~
force and effect until the 31st day of December of the year _~~~
which it is issued, unless sooner revoked.
3-2. Such licenses shall be granted and renewed only
upon application stating the name and address of the person
desiring such a license, the name of such business and the
location and such other facts as the Town Clerk may ,require.
3-3. It shall be the duty of each licensee on or before
January 1st of each year during which this Ordinance remains in
effect to obtain a renewal thereof if the licensee remains in the
retail business or liable to account for the tax herein provided,
but nothing herein contained shall be construed to empower the
Town Clerk to refuse such renewal except revocation for cause of
licensee's prior license.
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3-4. In ease
premises by one person a
shall be required.
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business is transacted at one or more separate
separate license for each place of business
3-5. Any person engaged in the business of selling tangible
personal property at retail in the Town, without having secured a
license therefore, except as specifically provided herein, shall be
guilty of a violation of this Ordinance.
3-6. Each license shall be numbered and shall show the
name, residence, place and character of business of the licensee
and shall be posted in a conspicuous place in the place of business
for which it is issued. No license shall be transferrable.
3-7. No license shall be required for any person engaged
exclusively in the business of selling commodities which are excmpt
from taxation under this Ordinance.
Section 4. General Provisions and Exemptions From Taxation.
4-1, For the purpose of collection, administration and
enforcement of this Ordinance by the Director of Revenue, the
provisions of C.R. S. 138-5-14, 1963, as amended, shall be deemed
applicable and incorporated into this Ordinance.
4-2. The amount subject to tax under this Ordinance
shall not include the State Sales and Use Tax imposed by Article
5, Chapter 138, C.R. S. 1963, as amended.
4-3. For the purpose of this Ordinance, all retail sales
shall be considered consumed at the place of business of the re-
tailer, unless the tangible personal property sold is delivered by
the retailer or his agent to a destination outside the limits of the
Town of Vail or to a common carrier for delivery to a destination
outside the limits of the Town of Vail.
4-4. The gross receipts from sales shall include delivery
charges, when such charges are subject to the State Sales and Use
Tax imposed by Article 5 of Chapter 138, C.R.S. 1963, as amended,
regardless of the places to which delivery is made.
4-5. In the event a retailer has no permanent place of
business in the Town of Vail, or more than one place of business,
the place or places at which the retail sales are consummated for
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the purpose of this sales tax shall be determined by the provisions
of Article 5 of Chapter 138, C.R.S. 1963, as amended, and by the
rules and regulations promulgated by the Department of Revenue.
Section 5. Schedule of Sales Tax.
5-l. There is hereby imposed on all sales of tangible
personal property a tax equal to two per cent of the gross receipts.
The imposition of the tax on individual sales shall be in accordance
with schedules set forth in the rules and regulations promulgated
by the Department of Revenue or by separate ordinance of the Town
of Vail.
5-2. The collection, administration and enforcement of
this sales tax shall be performed by the Director of Revenue of
the State of Colorado in the same manner as the collection, ad-
ministration and enforcement of the State Sales Tax. The provisions
of Article 5 of Chapter 138, C.R.S. 1963, as amended, and all rules
and regulations promulgated by the Director of Revenue shall govern
the collection, administration and enforcement of the sales tax
imposed by this Ordinance.
Section 6. Election and Amendments.
6-1. Before this sales tax ordinance shall become
effective it shall receive the approval of a majority of the
qualified electors of the Town of Vail at a special election to
be held on August 29, 1967.
6-2. The Board of Trustees may amend, alter or change
this Ordinance, except as to the two per centum rate of tax herein
imposed, subsequent to adoption by a majority vote of the Board
of Trustees. Such amendment, alteration or change need not be
submitted to the electors of the Town for their approval.
Section 7. Penalty. Any person convicted of violating any of the
provisions of this Ordinance shall be punished by a fine of not to
exceed $300.00, or by imprisonment for not more than 90 days, or
by both such fine and imprisonment.
Section 8. Effectitre Date. This Ordinance shall take effect
January 1, 19~~'band shall apply to all retail sales unless exempt
made on or after that date.
Section 9. Repeal. Upon approval of this Ordinance, Ordinance
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No. 13, Series of 1966, entitled "AN ORDINANCE CONCERNING REVENUE
AND IMPOSING A TAX UPON THE OCCUPATIONS AND PLACES OF BUSINESS
RENTING OR SELLING TANGIBLE PERSONAL PEROPERTY AT RETAIL WITHIN
THE TOWN OF VAIL, TO SECURE A PROPER DISTRIBUTION OF THE BURDEN
OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND DECLAR-
ING AN EMERGENCY THEREFOR." shall be deemed repealed, effective
January 1, 1967, and Ordinance No. 14, Series of 1966, entitled
"AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON THE
OCCUPATIONS AND PLACES OF BUSINESS OPERATING RETAIL LIQUOR STORES
WITHIN THE TOWN OF VAIL, TO SECURE A PROPER DISTRIBUTION OF THE
BURDEN OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND
DECLARING AN EMERGENCY THEREFOR." shall be deemed repealed,
effective January 1, 196$.
Section 10. Severability. If any provision of this Ordinance or
the application thereof to any person or circumstances is held
invalid, such invalidity shall not affect other provisions or
applications of the Ordinance which can be given effect without
the invalid provision or application, and to this end the pro-
visions of this Ordinance are declared to be severable.
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READ, PASSED, ADOPTED AND ELECTION ORDERED this ~ ~` _
day of July, 1967.
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Mayor
ATTEST:
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Town Clerk
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