HomeMy WebLinkAbout1969-14 Amending Oridnance 14, Series 1967 relating to Sales Tax for the TOV, altering and amending said ordinance to include a sales tax• . a
ORDINANCE NO. ~L4
{Series of 1960
AN ORDINANCE AMENDIlVG ORDINANCE NUMBER FOUR
TEEN (I4), SERIES OF 19fi7, RELATING TO SALES TAX
FOR THE TOVuN OF VAIL: ALTERING AND AMENDING
SAID ORDINANCE TO INCLUDE A SALES TAX ON BOTH
THE SALE OF TANGffiLE PERSONAL PROPERTY AT
RETAIL AND ON THE FURNLSHING OF SERVICES;
REPEALING PORTIONS OF SAID ORDIlVANCE; AND
SETTING FORTH DETAILS IN RELATION THERETO.
WHEREAS, the Board of Trustees for the Town of Vail duly
passed, adopted and enacted Ordinance Number 14 {Series of 1x67),
on the 24th day of July, 1967, relating to the imposition of a sales
tax upon the selling of tangible personal property at retail in the
Town of Vail; and
WHEREAS, Colorado Revised Statutes Chapter 136, Article
19, Section 5, 1962, as amended, was duly amended by the General
Assembly of the State of Colorado, with respect to the contents of
sales tax ordinances and proposals for towns, cites and counties,
so as to include th:, imposition of sales tax on "the furnishing of
services"; and
WHEREAS, the Saard of Trustees for the Town of Vail deem
the provisions of the amendment to the statute are mandatory upon
municipalities and are of the opinion that such amendment to the
Orda.nazzce Number 14 {Series of 136`0 is in the public interest for
tha `Town of V~.il;
NOW, THEREFORE, BE IT OR13,~~1ED BY THE $OARD OF
TRCJSTEES OF `I'ITE TOWN OF 'VAIL:
S.:ction 1. Section l of said Ordinance No, 14 is hereby re-
pealed and re-enacted to read as follows.
The purpose of this Ordinance is to impose a sales tax on
the privilege of selling tangible personal property at retail and
the furnishing of services in the same manner as they are taxable
pursuant to Colorado Revised Statutes (1963) 13c3-5-4, as amended,
within the Town of Vail.
Section 2. Section 3-1 of said Ordinance No. 14 is hereby
repealed and re-enacted to read as follows:
It shall be unlawful for any person to engage in the business
of selling tangible per:~ona.i property at retail or furnishing services,
in accordance with the definitions referred to herein, without first
having obtained a license therefor. Such license shall be granted
and issued by the Town Clerk and shall be in force and effect until
the 31st day of December of the year in which it is issued, unless
sooner revoked.
Section 3. Section 3_6 of said Ordinance No. 14 is hereby
repealed and re-enacted to read as follows:
Any person engaged sn the business of selling tangible
personal property at retail in the Town, or furnishing services
as provided herein within the Town, without having secured a
license therefore, except as specifically provided herein, shall
be guilty of a violation of this Ordinance.
.
Section 4. Section 4 of said Ordinance No. 14 is hereby
amended to include Sectian ~-6, as follows:
The furnishing' of any services taxable under this Ordinance
shall be presumed furnished within the Town of Vail, if the place
of business or employment of the person furnishing same is within
the Town of Vail.
Section 5, S.:.ction 5-l of said Ordinance No. 1~ is hereby
repealed and re-enacted to read as follows;
There is hereby unposed on all sales of tangible personal
property and services, as herein provided, a tax equal to two per
cent of gross receipts derived from such sales of tangible personal
property and the furnishing of services. The imposition of the
lax on individual sales shall be in accordance with schedules set
forth in the rules and regulations promulgated by the Department
of Revenue of the State of Colorado or by separate Ordinance of
the Town of Vail.
Section 6. In all other respects the said Ordinance No. l~4
shall be and remain as originally read, passed, adopted and
enacted.
READ, PASSED ADOPTED AND ORDERED PUBLISHED
THIS lOthday of 'December ,non
ATTEST:
Tow lark