HomeMy WebLinkAbout1974- 8 Emergency Ordinance Concerning the Rate Schedule for Sales Tax Imposed by 1973-11~ ~ ~ .~ . • •
~, ~ ~ i ..
.«
ORDINANCE NU. 8
Series of 1974
AIv' EMERGENCY ORDINANCE CONCERNING THE
RATE SCIiEDULE FOR SALES TAX IMPOSED BY
ORDINANCE N(J. 11, SERIES OF 1973, OF
THE TOWN OF VAIL, COLORADO
WHEREAS, Ordinance No. 11, Series of 1973,
of the Town of Vail, Colorado, repeals the current 3 per cent
sales tax of the Town of Vail, Colorado, hereinafter referred
to as the "Town", and imposes a 4 per cent sales tax on all
sales of tangible personal property at retail and the furnishing
of services within the Town as of the 1st day of July, 1974,
said 4 per cent sales tax having been duly approved by a majority
of the registered qualified electors voting in a special
municipal election held on the 25th day of September, 1973,
in accordance with Section 11.1 of the Charter of the Town;
WHEREAS, inasmuch as the Town 4 per cent sales
tax will be collected by the vendor simultaneously with the
State of Colorado 3 per cent sales tax, making the combined
sales taxes 7 per cent, the sales tax revenues will be paid
to the State, and the State will transmit the Town's share
of said revenues to the Town, the collection, administration,
and enforcement of the Town sales tax will be performed by
the Department of Revenue of the State of_ Colorado;
WHEREAS, said Department of Revenue now requests
that the Town clarify Sections 5A and 6A of said Ordinance No. 11
to make certain that said provisions of the Town sales tax
ordinance are consistent with the applicable provisions of
Chapter 138, Article 5, Colorado Revised Statutes 1963, as
amended, oz the applicable rules and regulations of the Depart-
ment of Revenue of the State of Colorado;
.*
,.~ Ordinance No. 8 •
•
Series of 1974
Page 2
•
WHEREAS, the 'T'own 4 per cent sales tax will become
effective under said Ordinance No.
1974, and it is necessary to enact
date to insure that the provisions
are consistent with said State sta
and to preclude the problems which
ordinance were not enacted;
11 on the 1st day of July,
this ordinance prior to said
of said Ordinance No. 11
tutes or rules and regulations
could arise in the event this
WHEREAS, because there will be no regular meeting
of the Town Council of the Town after its meeting on the 16th
day of June, 1974, until its meeting on the 2nd day of July,
1974, and no special meeting is presently contemplated during
the interim, an ordinary ordinance, which under the Charter
requires two readings for final passage and becomes effective
five days after publication following final passage, could
riot be enacted prior to the 1st day of July, 1974; and
WHEREAS, in view of the aforesaid circumstances
the Town Council considers that the enactment of this emergency
ordinance is necessary for the preservation of the public
property, health, welfare, peace, or safety;
NOW, THEREFORE, BE IT ORDAINED BY Tf3E TOWN
COUNCIL OF THE TOWP1 OF VAIL, COLORADO, AS FOLLOWS:
Section 1. Title.
This ordinance shall be known as the "Ordinance
Concerning Rate Schedule for Town Sales Tax".
Section 2. Imposition of Town sales tax in
accordance with applicable State statutes or rules and
regulations.
The imposition of the Town sales tax under
Ordinance No. 11, Series of 1973, of the Town of Vail, Colorado,
on sales and services within the Town shall be in accordance
with the schedules for combination tax rates set forth in
applicable statutes of the State of Colorado or in applicable
rules and regulations of the Department of Revenue of the State
of Colorado; provided, however, that where no applicable State
w
,'t' • •
~~ Ordinance No . 8 -
• •
Series of 1974
Page 3
statute, rule, or regulation exists, the rate schedule set
forth in Sections 5A and 6A of said ordinance shall be controlling.
In no event shall the Town sales tax levied under said ordinance
be less than 4 per cent as provided therein.
Section 3. Effective date.
This ordinance shall take effect upon the
passage hereof.
INTRODUCED, READ AS AN EMERGENCY ORDINANCE,
APPROVED, ENACTED TO TAKE EFFECT UPON FINAL PASSP.GE ON THIS
DATE, AND ORDERED PUBLISHED ONCE IN FULL WITHIN TEN DAYS
AFTER PASSAGE OR AS SOON AS POSSIBLE, this 1$th day of June,
1974.
-Mayor
AT'i'E S T
Town Cler}- U•
w
~ s •
~~ , ~ ~
CERTIFICATE OF DISPOSITION OF ORDINANCE
IT IS HEREBY CERTIFIED purusant~ to the Charter of the
Town of Vail, Colorado, Article IV, Section 4.14, that Or-
dinance No. ~ Series of 1974, to the original of
which this certificate is affixed, was duly adopted on second
reading by the Town Council at its regular meeting on the /d
day of .~'~!~'~~ , 1974, i is adopti on was authenticated
v
by the signitures of the P4ayor and the Town Clerk, and said
ordinance was duly published in full/after said adoption in
The Vail Trail newspaper on the ~r,0~ day of
1974, as indicated by the certificate of publication of said
newspaper which is attached to the original of said ordinance,
and accordingly on the date hereof said ordinance was duly re-
corded in the official records of ordinances of the Town of Vail,
Colorado.
DATED: Vai I , Colorado, th i s ~~,~, day of 1974.
l~
~~~~
T a w n~C I roc ' ~/