HomeMy WebLinkAbout1971- 3 Concerning Revenue and Imposing a Sales Tax upon the Selling of Tangible Personal Property at Retail and on the Furnishing of Services in TOV, Increasing the Amount of Sales Tax, and Providing Penalties for Violations~~ • ~ • ~ ~
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ORDINANCE N0..3
SERIES OF 191.
AN ORDINANCE CONCERNING REVENUE AND IMPOSING A
SALES TAX UPON THE SELLING OF TANGIBLE PERSONAL
PROPERTY AT RETAIL AND ON THE FURNISHING OF
SERVICES IN THE TOWN OF VAIL; INCREASING THE
AMOUNT OF SALES TAX WITHIN THE TOWN OF VAIL;
PROVIDING PENALTIES FOR VIOLATIONS; 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 1967,
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, the Board of Trustees for the Town of Vail
passed, adopted, and enacted Ordinance No. 14, Series of 1969, on
the 10th day of December, 1969, amending the original sales tax
ordinance to include the imposition of sales tax on the furnishing
of services within the Town of Vail; and
WHEREAS, the Board of Trustees for the Town of Vail has
determined that it is in the public interest to increase the sales
tax to be imposed on both the sale of tangible personal property
and the furnishing of services within the Town of Vail from two
percent to three percent of gross receipts as provided in this
ordinance.
A10W, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES
FOR 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
and the furnishing of services in the same manner as they are
taxable pursuant to Colorado Revised Statutes (1963) 138-5-4, as
amended, within 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
A. It shall be unlawful for any person to engage in the
business of selling tangible personal property at retail or furnish-
ing 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.
B. 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.
C. It sY~all 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
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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 licen-
see's prior license.
D. In case business is transacted at one or more separate
premises by one person, a separate license for each place of business
shall be required.
E. Any person engaged in the business of selling tangible
personal property at retail in the Town of Vail, or furnishing
services as provided herein within the Town of Vail, without having
secured a license therefore, except as specifically provided herein,
shall be guilty of a violation o.f this ordinance.
F. 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.
G. No license shall be required for any person engaged
exclusively in the business of selling commodities which are exempt
from taxation under this ordinance.
Section 4. General Provisions and Exemptions from Taxation
A. For the purpose of collection, administration and
enforcement of this ordinance by the Director of Revenue, the pro-
visions of C.R.S. 138-5-4, 1963, as amended, shall be deemed appli-
cable and incorporated into this ordinance.
B. The amount subject to tax under this ordinance shall
not include the state sales and use tax imposed by Article 5, Chap-
ter 138, C.R.S. 1963, as amended.
C. For the purpose of this ordinance, all retail sales
shall be considered consumed at the place of business of the retailer.
unless the tangible personal property sold is delivered by the re-
tailer 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.
D. 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.
E. 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
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.
F. The furnishing of any services taxable under this
ordinance shall be presumed furnished within the Town of Vail, if
the place of business or employemnt of the person furnishing same
is within the Town of Vail.
Section 5. Schedule of Sales Tax
A. There is hereby imposed on alI sales of tangible per-
sonal property and services, as herein provided, a tax equal to
three percent of gross receipts derived from such sales of tangible
personal property and the furnishing of services. 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 of the State of Colorado or by separate ordinance of the
Town of Vail.
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B. 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, administra-
tion 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
A. 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 February 23,
1971.
B. The Board of Trustees may amend, alter or change
this ordinance, except as to the three percentum 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 sub-
' mitted to the electors of the Town of Vail for their approval.
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~ 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 imprisorunent.
Section 8. Effective Date
This ordinance shall take effect J~ 1, 1971, subject
to approval of the qualified electors of the Town of Vail.
Section 9. Severability
If any provision of this ordinance or the application
thereof to any person or circumstances is held invalid, such in-
validity 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 provisions of this ordinance are
declared to be severable.
Section 10. Repeal
~~ Upon the effective date of this ordinance, as provided
~ in Section 8, hereof, all prior ordinances inconsistent with the
provisions herein contained, specifically including Ordinance No.
' 14, Series of 1967, and. Ordinance No. 14, Series of 1969, shall be
repealed.
READ, PASSED, ADOPTED AND ORDERED PUBLISHED THIS ~-~
DAY OF ~ , 1971.
C/ j Mayor
ATTEST:
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- lerk
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