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HomeMy WebLinkAbout1971-17 Amending the Sales Tax Ordinance, 1971-03, Provisions Specifically Denying any Vendors' Fee for the Collection of Said Tax,~ ~ ~ ~ ~ ~ ORDINANCE NO. ) SERIES OF 1971 AN ORDINANCE AMENDING THE SALES TAX ORDINANCE FOR THE TOWN OF VAI L (ORDINANCE NO. 3, SERIES OF 1971); PROVISIONS SPECIF- ICALLY DENYING ANY VENDORS' FEE FOR THE COLLECTION OF SAID TAX; AND SETTING FORTH DETAILS IN RELATION THERETO. WHEREAS, the Board of Trustees for the Town of Vail has duly enacted Ordinance No. 3, Series of 1971 , imposing a sales tax on all sales of tangible personal property and services; and WHEREAS, the Colorado Revised Statutes have been amended to exempt certain transactions from the imposition of sales taxes to be imposed by local governments; NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES FOR THE TOWN OF VAI L: SECTION 1 . Ordinance No. 3, Series of 1971 , is hereby amended by the addition of the following provision: All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from said town sales tax when such sales meet both of the following conditions: 1) The purchaser is a nonresident of, or has its principal place of business outside of the local tax- ing entity; and 2) Such personal property is registered or required to be registered outside the limits of the local taxing entity under the laws of this state . SECTION 2. No vendors' fee shall be allowed for the administration or collection of any sales tax which is required to be collected pursuant to the provisions of Ordinance No. 3, Series of 1971 , or amendments thereto, relating to the remittance of said town sales tax to the Depart- ment of Revenue for the State of Colorado. SECTION 3 . This ordinance shall take effect on January 1 , 1972 . SECTION 4. If any part or parts of this ordinance is, for any reason, held or determined to be invalid, such determination shall not affect any other remaining portions of this ordinance. 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 applica- tion thereof to any person or circumstance 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 provisions of this ordinance are declared severable. SECTION 5. The Board of Trustees for the Town of Vail finds that this ordinance is necessary to protect the public health and welfare and that this ordinance shall become effective upon its introduction, adoption and • • • • • publication in accordance with the laws of the State of Colorado. INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS 2~g'k' DAY OF ~[,~ •o'~ ATTEST: _ ~~~~/S~ Town Cl rk nn Page 2