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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 Section 3-1 of said Ordinance No. 14 is hereby repealed and re-enacted to read as follows: It shall be unlawful for any person to engage in the business of selling tangible per:~ona.i property at retail or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