HomeMy WebLinkAbout1987-31 Repealing and Reenacting Chapter 3.40 Sales Tax of the Vail Municipal Code to Provide for the Self Collection by the Town of Vail of the Municipal Sales Taxr "!
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ORDINANCE N0. 3i, SERIES OF 1987
TABLE OF CONTENTS
Page
I. General Provisions
A. 3.40.OI0 Short Title . 1
B. 3.40.020 Definitions 1
C. 3.40.030 Confidential Nature of Returns 6
D. 3.40.040 Tax Cannot be Absorbed 8
E. 3.40.050 ~xCeSS Tax; Remittance 8
F. 3.40.060 License and Tax Additional $
G. 3.40.065 duty to Keep Records 8
H. 3.40.070 Administration 8
I. 3.40.080 Receipts; Disposition . 9
J. 3.40.D90 Applicability to Banks 9
K. 3.40.100 Statute of Limitations . 9
II. Licensing
3.40.110 Licenses, Fees, Revocation 9
IiI. Sales Tax
A. 3.40.220 Property and Services Taxed 10
B. 3.40.130 collection of Sales Tax 11
C. 3.40.140 Sales Tax Base; Schedule of Sales Tax 13
D. 3.40.150 Credit Sales 14
E. 3.40.160 Bad Debt Charge-Offs 14
F. 3.40.170 Exemptions i5
G. 3.40.180 Map or Location Guide of Town Boundaries 18
IV. Refunds
3.40. i90 Refunds 18
V. Enforcement
A. 3.40.200 Recovery of Taxes, Penalty and Interest 20
B . 3.40.210 Tax L i en 23
C. 3.40.220 Negligent or Intentional Tax Deficiency 24
D. 3.40.230 Interest Rate on Delinquent Taxes 25
E. 3.40.240 Interest on Underpayment, Overpayment,
Nonpayment, or Extensions of Time for
Payment of Tax 25
F. 3.40.250 Other Remedies 25
VI. Hearings and Appeals
A. 3.40.260 Hearings by Finance Director 26
B. 3.40.270 Review by District Court 26
C. 3.40.280 Alternate Review by Department of Revenue 27
D. 3.40.290 Amendments 29
E. 3.40.300 Violation - Penalty . 29
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ORDINANCE N0. 31
Series of 1987
AN ORDINANCE REPEALING AND REENACTING CHAPTER 3.40 SALES TAX
OF THE MUNICIPAL CODE OF THE TOWN OF VAIL, COLORADO TO PROVIDE
FOR THE SELF COLLECTION BY THE TOWN OF VAIL OF THE TOWN OF UAIL
MUNICIPAL SALES TAX AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town Council has determined that the Tawn of Vail will realize
economic benefits if the Town itself rather than the State of Colorado becomes the
collecting agency for the Town of Vail Municipal Sales tax.
NOW, THEREFORE, be it ordained by the Town Council of the Town of Vail,
Caloradn, as follows:
1. Chapter 3.40 Sales Tax is hereby repealed and reenacted to read as
follows:
I. GENERAL PROVISIONS
3.40.010 Short Title.
The ordinance codified in this Chapter 3.01 shall be known as the Town Sales
and Use Tax Ordinance.
3.40.020 Definitions.
As used in this Chapter 3.40, unless the context otherwise requires, the
following terms shall have the following meanings:
{1) "Acquisition charges or costs" includes "purchase price", as defined in
Section 3.01.020 (22).
{2} "Auction Sale" means any sale conducted or transacted at a permanent
place of business operated by an auctioneer or a sale conducted and transacted at
any location where tangible personal property is sold by an auctioneer when such
auctioneer is acting as agent for the owner of such personal property or is in fact
the owner thereof. The auctioneer at any sale defined in subsection (24) of this
Section, except when acting as an agent for a duly licensed retailer or vendor or
when selling only tangible personal property which is exempt under the provisions
of Section 3.01.1$0, is a retailer or vendor as defined in subsection {23) of this
Section, and the sale made by him is a retail sale, as defined in subsection (24)
of this Section, and the business conducted by said auctioneer in accomplishing
such sale is the transaction of a business as defined by subsection {3) of this
Section.
(3) "Business" includes all activities engaged in or caused to be engaged in
with the object of gain, benefit, or advantage, direct or indirect.
(4) "Charitable organization" means any entity organized and operated
exclusively for religious, charitable, scientific, testing for public safety,
literary, or educational purposes, or to foster national or international amateur
sports competition (but only if no part of its activities involve the provision of
athletic facilities or equipment), or for the prevention of cruelty to children ar
animals, no part of the net earnings of which inures to the benefit of any private
shareholder or individual, no substantial part of the activities of which is
carrying on propaganda, or otherwise attempting, to influence legislation, and
which does not participate in, or intervene in any political campaign on behalf of
any candidate far public office {including the publishing or distributing of
statements).
{5} "Yawn Attorney" means the attorney or attorneys for the Town.
{fi) "Town Clerk" means the clerk of the Town.
(7) "Yawn Council" means the council of the Town.
(8) "Town Manager" means the manager of the Town.
{9) "County" means Eagle County, Colorado.
(10) "County Clerk and Recorder" means the county clerk and recorder for the
County.
(11} "Department of Revenue" means the department of revenue of the State.
(12) "District Court" means the district court in and for Eagle County,
Colorado.
(13) "Doing business in this Town" means the selling, leasing, installing, or
delivering in this Town, or any activity in this Town in connection with the
selling, leasing, installing, or delivering in this Town, of tangible personal
property by a retail sale as defined in subsection (24) of this Section, for use,
storage, distribution, or consumption within this Town. This term includes, but
shall not be limited to, the fallowing acts or methods of transacting business:
(a) The maintaining within the Town, directly or indirectly or by a
subsidiary, or an office, distributing house, saleroom or house, warehouse, ar
other place of business; and
(b} The soliciting, either by direct representatives, indirect
representatives, manufacturers' agents, or by distribution of catalogs or other
advertising, or by use of any communication media, or by use of the newspaper,
radio, ar television advertising media, or by any other means whatsoever, of
business from persons residing in this Town and by reason thereof receiving orders
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from, or selling or leasing tangible personal property to, persons residing in this
Town far use, consumption, distribution, and storage in this Town.
(14} "Finance Department" means the finance department of the Town.
(15) "Finance Director" means the Administrative Services Director of the
Town.
(l.6) "Food" means food which is advertised ar marketed for human consumption
and is sold in the Same form, condition, quantities, and packaging as is commonly
sold by grocers. The term includes, but is not limited to, cereals and cereal
products; milk and milk products; meats and meat products; fish and fish products;
eggs and egg products; vegetables and vegetable products; fruits and fruit
products; sugars, sugar products, and sugar substitutes; coffees and coffee
substitutes; teas, cacao, and cocoa products; spices, condiments, salt, and oleo
margarine.
{1.7) "Gross taxable sales" means the total amount received in money, credits,
or property, excluding the fair market value of exchanged property which is to be
sold thereafter in the usual course of the retailer's business, or other
consideration valued in money from sales and purchases at retail within this Town
and embraced within the provisions of this Chapter 3.40. The Taxpayer may take
credit in his report of gross sales for an amount equa'I to the sale price of
property returned by the purchaser when the full sale price thereof is refunded
whether in cash or 6y credit. The fair market value of any exchanged property
which is to be sold thereafter in the usual course of the retailer's business, if
included in the full price of a new article, shall be excluded from the gross
sales. On all sales at retail that are valued in money, when such sales are made
under conditional sales contract, or under other forms of sale where the payment of
the principal sum thereunder is extended over a period longer than sixty (60) days
from the date of sale thereof, only such portion of the sale amount thereof may be
counted for the purpose of imposition of the tax imposed by this Chapter 3.40 as
has actually been received in cash by the Taxpayer during the period for which the
tax imposed by this Chapter 3.40 is due and payable.
(18} "Mayor" means the mayor of the Town.
(19) "Modified computer software program" means that one of the following
elements must be present:
(i) the preparation or selection of the program for the customer's
uses requires an analysis of the customer's requirement by the vendor; or
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(ii) the program requires adaptation by the vendor to be used in a
specific output device.
(20) "Motor vehicle" means any motor vehicle, trailer, semi-trailer vehicle,
trailer coach or mobile home which is primarily designed to be operated or drawn
upon any highway. This definition shall not apply to vehicles owned and operated
by any department of the federal government or state government or any other agency
or political subdivision thereof, fire-fighting vehicles, Town vehicles and farm
tractors, farm trailers, hay balers, combines and other heavy movable farm
equipment primarily used on farms and not on highways, and road rollers and road
machinery temporarily operated or moved upon the highways.
(21} "person" includes any individual, firm, partnership, joint venture,
association, corporation, estate, trust, receiver, or any group or combination
acting as a unit, and includes the plural as well as the singular number.
(2Z} "Purchase price" means the price to the consumer, exclusive of any
direct tax imposed by the federal or state government ar by this Chapter 3,4Q, and,
in the case of all retail sales involving the exchange of property, also exclusive
of the Fair market value of the property exchanged at the same time and place of
the exchange if such exchanged property is to be sold thereafter in the usual
course of the retailer's business.
(23) "Retailer" or "vendor" means a person doing a retail business known to
the trade and public as such, and selling to the user or consumer, and not for
resale.
(24) "Retail sale" or "purchased at retail" or "ceiling at retail" includes
all sales, except wholesale sales, made within the Town and all sales resulting in
delivery to users or consumers within the Town by retailers and vendors located
outside the Town.
{25) "Sale" or "sale and purchase" includes installment and credit sales and
the exchange of property as well as the sale thereof for money, every such
transaction, conditional or otherwise, for a consideration, constituting a sale,
and the sale or lease of those services specifically enumerated in this Chapter
3,40 as taxable, including:
(i) gas, electric and steam services;
(ii) modified computer software services; and
(iii) the leasing of tangible personal property, the transaction of
furnishing rooms or accommodations by any person, partnership, association,
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corporation, estate, receiver, trustee, assignee, lessee, or person acting in a
representative capacity or any other combination of individuals by whatever name
known to a person who fora consideration uses, possesses, ar has the right to use
or possess any room in a hotel, apartment hotel, lodging pause, motel, condominium,
townhouse, guest house, guest ranch, trailer coach, mobile home, auto camp, or
trailer court and park, under any concession, permit, right of access, license to
use, or other agreement, or otherwise.
"Sale" or "sale and purchase" excludes:
(a) A division of partnership assets among the partners according to
their interests in the partnership;
(b) The formation of a corporation by the owners of a business and the
transfer of their business assets to the corporation in exchange for all of the
corporation's outstanding stock, except qualifying shares, in proportion to the
assets contributed;
{c} The transfer of assets of shareholders in the formation or
dissolution of professional corporations;
{d) The dissolution and the pro rata distribution of the corporation's
assets to its stockholders;
(e) The transfer of assets from a parent corporation to a subsidiary
corporation or corporations which are owned at least eighty percent (8Q%} by the
parent corporation, which transfer is solely in exchange for stock nr securities of
the subsidiary corporation;
(f) The transfer of assets from a subsidiary corporation or
corporations which are owned at least eighty percent (80%) by the parent
corporation to a parent corporation or to another subsidiary which is owned at
least eighty percent (803'e) by the parent corporation, which transfer is solely in
exchange for stock or securities of the parent corporation or the subsidiary which
received the assets;
{g) A transfer of a partnership interest;
{h} The transfer in a reorganization qualifying under Section 368{a)(1}
of the Internal Revenue Code of J.954, as amended;
(i} The formation of a partnership by the transfer of assets to the
partnership or transfers to a partnership in exchange for proportionate interests
in the partnership;
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{j} The repossession of personal property by a chattel mortgage holder
or foreclosure by a lien holder; and
(k) The transfer of assets between parent and closely held subsidiary
corporations, or between subsidiary corporations closely held by the same parent
corporation, ar between corporations which are owned by the same shareholders in
identical percentage of stock ownership amounts, computed on a share-by-share
basis, when a tax imposed by this Chapter 3.40 was paid by the transferor
corporation at the time it acquired such assets, except to the extent provided by
Section 3.40.140 (1). For the purposes of this paragraph (k), a closely held
subsidiary corporation is one in which the parent corporation owns stock possessing
at least eighty percent (80°.6) of the total combined voting power of all classes of
stock entitled to vote and owns at least eighty percent (80°6) of the total number
of shares of all other classes of stock.
(26) "School" means an educational institution having a curriculum comparable
to grade, grammar, junior high, high school, or college, ar any combination
thereof, requiring daily attendance and charging a tuition fee.
(27) "State" means the State of Colorado.
(28) "Tangible personal property" means corporeal personal property.
(29) "Tax" means either the tax payable by the purchaser of a commodity or
service subject to tax, nr the aggregate amount of taxes due from the vendor of
such commodities or services during the period for which he is required to report
his collections, as the context may require.
(30) "Taxpayer" means any person obligated to account to the Finance Director
far tax collected or to be collected under the terms of this Chapter 3.40.
(31} "Wholesaler" means a person doing a regularly organized wholesale or
jobbing business and known to the trade as such and selling to retail merchants,
jobbers, dealers, or other wholesalers for the purpose of resale.
(32) "Wholesale sale" means a sale by wholesalers to retail merchants,
jobbers, dealers, or other wholesalers far resale and does not include a sale by
wholesalers to users or consumers not for resale; the latter types of sales shall
be deemed to be retail sales and shall be subject to the provisions of this Chapter
3.40.
3.40.030 Confidential Nature of Returns.
(1) Except in accordance with judicial order or as otherwise provided
herein, the Town Manager, the Finance Director, and their agents, clerks and
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employees shall not divulge any information gained from any return filed under the
provisions of this Chapter 3.40.
{2} The Town officials charged with the custody of returns filed pursuant to
this Chapter 3.40 shall not be required to produce such returns or evidence of any
matters contained therein in any action or proceeding in any court, except on
behalf of the Finance director in an action under the provisions of this Chapter
3.40 to which the Finance Director is a party, or on behalf of any party to an
action or proceeding under the provisions of this Chapter 3.40 or to punish a
violator thereof or pursuant to any judicial order in which event the court may
require the production of and may admit in evidence so much of such returns or of
the facts shown thereby as are pertinent to the action or proceeding and no more.
(3} No provision of this Section 3.40.030 shall be construed to prohibit the
delivery to a Taxpayer or to his duly authorized representative of a copy of any
return or report filed in connection with his tax, nor to prohibit the publication
of statistics so classified as to prevent the identification of particular reports
or returns and the information contained therein, nor to prohibit the inspection of
the Town Attorney or any other legal representative of the Town of the report or
return of any Taxpayer who shall bring an action to set aside or review the tax
based thereon or against whom an action or proceeding is contemplated or has been
instituted under this Chapter 3.40.
(4} The provisions of this Section 3.40.030 shall not preclude the Town
Manager, the Finance Director, and their agents, clerks, and employees from
divulging any information gained from any return or audit to the federal
government, the State, the Department of Revenue, the Town or any other
municipality, the Town Attorney, the Town Manager, or the Finance Director, nor
shall the Town Manager, the Finance Director, and their agents, clerks, or
employees be liable to any person, firm or corporation for such disclosure made for
the purpose of computing or collecting the tax due and owing from any person, firm
or corporation, or for the purpose of verifying compliance with this Chapter 3.40
or for the purpose of investigating any criminal or illegal activity.
{5} Any Town officer or employee, or any agent thereof, who shall divulge
any information classified by this Chapter 3.40 as confidential in any manner
except in accordance with proper judicial order or as otherwise provided herein or
by other law shall be guilty of a violation of this Chapter :3.40 and shall be
punished in the manner provided by State law.
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3.40.040 Tax Cannot be Absorbed.
It is unlawful for any retailer to advertise or hold out or state to the
public or to any customer, directly or indirectly, that the tax or any part thereof
imposed by this Chapter 3.40 shall be assumed or absorbed by the retailer or that
it shall not be added to the selling price of the property sold or the services
tendered, or if added, that it or any part thereof shall be refunded.
3.40.050 Excess Tax; Remittance.
If any vendor, during any reporting period, collects as a tax an amount in
excess of four percent (49'0) of his total taxable sales, then he shall remit to the
Finance pirector the full net amount of the tax imposed in this Chapter 3.40 and
also such excess amount. The retention by the retailer or vendor of any excess
amount of tax collections over the four percent (4%) of the total taxable sales of
such retailer or vendor or the intentional failure to remit punctually to the
Finance Director the full amount required to be remitted by the provisions of this
Chapter 3.40 is declared to be a violation of this Chapter 3.40 and shall be
recovered, together with interest, penalties and costs, as provided in Section
3.40.
3.40.060 License and Tax Additional.
The license and tax imposed by this Chapter 3.40 shall be in addition to all
other licenses and taxes imposed by law, except as otherwise provided in this
Chapter 3.40.
3.40.065 Duty to Keep Records.
It is the duty of every Taxpayer to keep and preserve suitable records and
Such other books or accounts as may be necessary to determine the amount of tax for
the collection of which he is liable under this Chapter 3.40. It is the duty of
every such Taxpayer to keep and preserve far a period of three (3) years a1]
invoices of goods and merchandise purchased. A71 such books, invoices, and other
records shall be open for examination and audit at any time by the Finance Director
or his duly authorized agent.
3.40.070 Administration.
The Town Manager may adopt rules and regulations in conformity with this
Chapter 3.40 for the proper administration and enforcement of this Chapter 3.40.
The administration of this Chapter 3.40 is vested in and shall be exercised by the
Town Manager. The Finance Rirector shall assist the Town Manager in the
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administration of this Chapter 3.40 to the extent provided herein and in the rules
and regulations promulgated hereunder.
3.40.080 Receipts; Disposition.
The monies received by the Finance Director from the tax imposed and collected
pursuant to this Chapter 3.40 sha7T be deposited in the general fund and capital
projects fund of the Town.
3.40.090 Applicability to Banks.
The provisions of this Chapter 3.40 shall apply to national banking
associations and to banks organized and chartered under State iaw.
3.40.100 Statute of Limitations.
The taxes for any period, together with interest thereon and penalties with
respect thereto, imposed by this Chapter 3.40 sha71 not be assessed, nor shall any
notice of lien be filed, or distraint warrant issued, or suit for collection be
instituted, nor any other action to collect the same be commenced, more than three
{3) years after the date on which the tax was or is payable, nor shall any lien
continue after such period, except far taxes assessed before the expiration of such
period, notice of lien with respect to which has been filed prior to the expiration
of such period, in which cases such lien shall continue only for one {1) year after
the filing of notice thereof. The statute of limitations period as set forth
herein above in this Section 3.40.100 shall not apply if:
{i) a Taxpayer files a false or fraudulent return with the intent to evade
the tax imposed by this Chapter 3.40; or
{ii) if a Taxpayer fails to file a return as required by Section 3.40.130.
In the case of a false or fraudulent return with the intent to evade the tax
imposed by this Chapter 3.40, the tax, together with interest and penalties
thereon, may be assessed, or proceedings for the collection of such taxes may be
begun at any time. In the ease of failure to file a return, the tax, together with
interest and penalties thereon, may be assessed and collected at any time. Before
the expiration of such period of limitation, the taxpayer and the Finance Director
may agree in writing to an extension thereof, and the period so agreed on may be
extended by subsequent agreements in writing.
II. LICENSING
3.40.110 Licenses, Fees, Revocation.
{1) A safes tax license shall be required for any person to engage in the
business of selling at retail in the Town tangible personal property or services
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that are taxable hereunder which are purchased in the Town and are subject to sales
tax pursuant to this Chapter 3.40. A tax license shall be granted and issued by
the Finance Director and sha11 be in force and effect until the earlier of:
{i) revocation of such license; or
(ii} sale or termination of the business, if any, relating to such
license.
Such licenses shall be granted only upon application stating the name and address
of the person desiring such license, the name of such business, if any, and the
location, including the street number of such business, if any, and such other
facts as the Finance Director may require. No license issued pursuant to this
Section 3.40.110 shall be transferable.
(2) In case business is transacted at two {2) or more separate places by one
(1) person, a separate license for each place of business shall be required.
(3) Each license shall be numbered and shall show the name of the licensee
and the place of business of the licensee and shall be posted in a conspicuous
place at the place of business for which it is issued. Ifi the licensee does not
have a place of business, then the license shall show the mailing address of such
licensee.
{4) The Finance Director, after reasonable notice and a full hearing, may
revoke the license ofi any person found by him to have violated any provision of
this Chapter 3.40.
(5) Any findings and order of the Finance Director revoking the license of
any person shall be subject to review by the District Court upon application of the
aggrieved party. The procedure for review shall be, as nearly as possible, the
same as provided for the review of findings as provided by proceedings in the
nature of certiorari.
(6} No license shall be required for any person engaged exclusively in the
business ofi selling commodities which are exempt from taxation under this Chapter
3.40.
III. SALES TAX
3.40.120 Property and Services Taxed.
There is levied, and there shall be collected and paid a sales tax in the
amount stated in Section 3.40.140 as follows:
(1) 0n the purchase price paid or charged upon all sales, purchases,
rentals and leases of tangible personal property at retail.
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(2} In the case of retail sales involving the exchange of property, on the
purchase price paid or charged, including the fair market value of the property
exchanged at the time and place of the exchange, excluding, however, from the
consideration of the purchase price, the fair market value of the exchanged
property, provided that such exchanged property is to be sold thereafter in the
usual course of the retailer`s business.
{3) Upon telephone and telegraph services, whether furnished by public or
private corporations or enterprises, for all intrastate telecommunication services
originating from ar received on telecommunication equipment in the Town if the
charge for the service is billed to a person in the Tawn or billed to an affiliate
ar division of such person in the Town on behalf of a person in the Town.
{4} For gas and electric service, whether furnished by municipal, public, or
private corporations or enterprises, for gas and electricity furnished and sold far
commercial consumption and not for resale, upon steam when consumed or used by the
purchaser and not resold in original form whether furnished or sold by municipal,
public or private corporations or enterprises.
{5) (a) Upon all sales of food.
(b) Upon the amount paid for food or drink served or furnished in or by
restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs,
nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like
places of business at which prepared food or drink is regularly sold, including
sales Pram pushcarts, motor vehicles, and other mobile facilities. Cover charges
shall be included as part of the amount paid for such food or drink.
(6) On the entire amount charged to any person far rooms or accommodations
as designated in Section 3.40.020 {25).
(7) On the price paid for pay television services sold, purchased, leased,
rented or furnished.
For the purposes of this paragraph 3.40.120 (7) "pay television" shall
mean television service where a fee is paid to view an individual program or movie
and shall not include cable or subscription television fees which are not charged
on a pay per view basis.
3.40.130 Collection of Sales Tax.
{1) Every retailer, also in this Chapter 3.40 called "vendor", shall,
irrespective of the provisions of Section 3.40.140, be liable and responsible for
the payment of an amount equal to four percent (4%) of all sales made by him of
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commodities or services as specified in Section 3.40.120 and shall before the
twentieth (20th) day of each month make a return to the Finance Director for the
preceding calendar month and remit an amount equal to said four percent {4~) on
such sales to said Finance Director. Such returns of the Taxpayer or his duly
authorized agent shall be furnished by the Finance Department. The Town shall use
the standard municipal sales and use tax reporting form and any subsequent
revisions thereto adopted by the executive director of the Department of Revenue by
the first full month commencing one hundred twenty (120) days after the effective
date of the regulation adapting or revising such standard form.
(2) 1f the accounting methods regularly employed by the vendor in the
transaction of his business or other conditions are such that returns of sales made
on a calendar month basis shall impose unnecessary hardship, the Finance Director,
upon written request of the vendor, may accept returns at such intervals as shall,
in his opinion, better suit the convenience of the Taxpayer and shall not
jeopardize the collection of the tax. The Finance Director may permit Taxpayers
whose monthly collected tax is less than three hundred dollars ($300) to make
returns and pay taxes at intervals not greater than three (3} months.
(3) The Finance Director may extend the date for making a return and paying
the taxes due under such reasonable rules and regulations as may be prescribed
therefor, but no such extension shall be for a greater period than as provided in
Section 3.40.1.30 (1)(b).
{4) The burden of proving that any retailer is exempt from collecting the
tax on any goods or services sold and paying the same to the Finance Director, or
from making such returns, shall be on the retailer or vendor under such reasonable
requirements of proof as set forth in the rules and regulations prescribed
therefor.
(5) If a dispute arises between the purchaser and seller as to whether or
not any sale, service, or commodity is exempt from taxation under Section 3.40.170,
nevertheless the seller shall collect, and the purchaser sha'11 pay the tax, and the
seller shall thereupon issue to the purchaser a receipt or certification, on forms
furnished by the Finance Department, showing the names of the seller and the
purchaser, the items purchased, the date, price, amount of tax paid, and a brief
statement of the claim of exemption. The purchaser thereafter may apply to the
Finance Director for a refund of such taxes, and it is then the duty of the Finance
Director to determine the question of exemption. The purchaser may request a
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hearing pursuant to Section 3.40, and the final determination of the Finance
Director may either be appealed to the Ristrict Court pursuant to Section 3.40 or
the C}epartment of Revenue pursuant to Section 3.40.
{6) The Town's sales tax shall not apply to the sale of tangible personal
property at retail or the furnishing of services if the transaction was previously
subjected to a sales or use tax lawfully imposed on the purchaser or user by
another statutory or home rule municipality equal to or in excess of the sales tax
required to be paid pursuant to Section 3.40.140. A Credit shall be granted
against the Town's sales tax with respect to such transaction equal in amount to
the lawfully imposed local sales or use tax previously paid by the purchaser or
user to the previous statutory or home rule municipality. The amount of the credit
shall not exceed the amount of the sales tax required to be paid pursuant to
Section 3.40.140.
3.01.140 Sales Tax Base; Schedule of Sales Tax.
(1) Except as otherwise provided in this subsection (1), the sales tax is
imposed on the full purchase price of articles sold after manufacture or after
having been made to order and includes the full purchase price for material used
and the service performed in connection therewith, excluding, however, such
articles as are otherwise exempted in this Chapter 3.40. In connection with the
transaction referred to in Section 3.40.020 (25)(k), the sales tax is imposed only
on the amount of any increase in the fair market value of such assets resulting
from the manufacturing, fabricating, or physical changing of the assets by the
transferor corporation. Except as otherwise provided in this subsection (1), the
sales price 15 the gross value of all materials, labor, and service, and the profit
thereon, included in the price charged to the user or consumer.
{2} There is imposed upon all sales of commodities and services specified in
Section 3.40.120 a tax at the rate of four percent (4~) of the amount of the sale,
to be computed in accordance with the schedules or systems set forth in the rules
and regulations prescribed therefor. Said schedules or systems shall be designed
so that no such tax is charged on any sale of twenty-four cents ($.24) or less.
(3) {a) Except as provided in paragraph (b) of this subsection {3),
retailers shall add the tax imposed, or the average equivalent thereof, to the sale
price or charge, showing such tax as a separate and distinct item, and when added,
such tax shall constitute a part of such price or charge and shall be a debt from
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the consumer or user to the retailer until paid and shall be recoverable at law in
the same manner as other debts.
(b) Any retailer selling malt, vinous, or spirituous liquors by the
drink may include in his sales price the tax levied under this Chapter 3.40, except
that no retailer shall advertise or hold out to the public in any manner, directly
ar indirectly, that such tax is not included as a part of the sales price to the
consumer. The schedule referred to in subsection (2) of this Section shall be used
by such retailer in determining amounts to be included in such sales price. No
such retailer shall gain any benefit from the collection or payment of such tax,
nor shall the use of the schedule referred to in subsection (2) of this Section
relieve such retailer from liability for payment of the full amount of the tax
imposed pursuant to Section 3.40.120.
3.40.150 Credit Sales.
(1) In the case of a sale upon credit, or a contract for sale where the
price is paid in installments, and title does not pass until a -Future date, or a
sale secured by a chattel mortgage or a conditional sale, there shall be paid upon
each payment that portion of the total tax which the amount paid bears in relation
to the total purchase price.
(2) If the retailer transfers, sells, assigns, or otherwise disposes of an
account receivable, then he shall be deemed to have received the full balance of
the consideration far the original sale and shall be liable for the remittance of
the sales tax on the balance of the total sale price not previously reported,
except that such transfer, sale, assignment, or other disposition of an account
receivable by a retailer to a closely held subsidiary, as defined in Section
3.40.020 (2$)(k), shall not be deemed to require the retailer to pay the sales tax
on the credit sale represented by the account transferred prior to the time that
the customer makes payment on said account.
3.40.160 Bad Debt Charge-Offs.
Taxes paid on gross taxable sales represented by accounts found to be
worthless and actually charged off for income tax purposes may be credited upon a
subsequent payment of the tax provided in this Chapter 3.40, but if any such
accounts are thereafter collected by the Taxpayer, then a tax shall be paid upon
the amounts so collected.
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3.40.170 Exemptions.
~ ~
The following goods and services shall be exempt from sales tax under the
provisions of this Chapter 3.40:
{1) All sales to the United States government and to the State, its
departments and institutions and the political subdivisions thereof in their
governmental capacities only.
(2) All sales made to charitable organizations in the conduct of their
regular charitable functions and activities.
(3) All sales which the Town is prohibited from taxing under the
constitution or laws of the United States, the State, or the Town's Charter.
(4} All sales of cigarettes.
(5) Drugs, medical devices:
(a) A17 sales of drugs dispensed in accordance with a prescription; all
sales of insulin in all its forms dispensed pursuant to the direction of a licensed
physician, all sales of glucose useable for treatment of insulin reactions; all
sales of urine and blood testing kits and materials; all sales of insulin measuring
and injecting devices, including hypodermic syringes and needles; all sales of
prosthetic devices, all sales of wheelchairs and hospital beds; all sales of drugs
or materials when furnished by a doctor as part of professional services provided
to a patient; and a]1 sales of corrective eyeglasses, contact lenses, or hearing
aids.
(b) When sold in accordance with a written recommendation from a
licensed doctor, all sales of therapeutic devices, appliances, or related
accessories, with a retail value of more than one hundred dollars ($100), which are
sold to correct or treat a human physical disability or surg~ica1ly created
abnormality.
(c) A71 sales of therapeutic devices, appliances, or related
accessories, with a retail value of nne hundred dollars ($100} or less, which are
sold to correct or treat a human physical disability or surgically created
abnormality.
(6) All sales and purchases of commodities and services under the provisions
of Section 3.40.020 (25) to any occupant who is a permanent resident of any hotel,
apartment hotel, lodging house, motor hotel, guest house, guest ranch, condominium,
townhouse, trailer court, mobile home, auto camp, or trailer court or park, and who
enters into or has entered into a written agreement for occupancy of a room or
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accommodations far a period of at least thirty (30) consecutive days during the
calendar year or preceding year.
{7) All sales made to schools, other than schools held or conducted for
private or corporate profit.
{8) All sales of construction and building materials, as such term is used
in Section 29-2-109 of the Colorado Revised Statutes, if such materials are picked
up by the purchaser, and if the purchaser of such materials presents to the
retailer a building permit or other documentation acceptable to the Tawn evidencing
that a local use tax has been paid or is required to be paid.
{9) The transfer of tangible personal property without consideration (other
than the purchase, sale, or promotion of the transferor's product) to a vendee
located outside the Town for use outside the Town in selling products normally sold
at wholesale by the transferor.
(10) A17 commodities which are taxed under the provisions of Article 27,
Title 39 of the Colorado Revised Statutes, and a71 commodities which are taxed
under such provisions and for which the tax is refunded, and the sale of special
fuel, as defined in Section 39-27-201 (8) of the Colorado Revised Statutes, used
far the operation of farm vehicles are being used on farms and ranches.
(11} Any sale of any article to a retailer or vendor of food, meals, or
beverages, which article is to be furnished to a consumer or user, together with
the food, meals, or beverages purchased, and if a tax is paid on the retail sale as
required by Section 3.40.120 (1) or (5).
(12) Any sale of any container or bag to a retailer ar vendor of food, meals,
or beverages, which container or bag is to be furnished to a consumer or user far
the purpose of packaging or bagging articles of tangible personal property
purchased at retail, if a separate charge is not made far the container or bag to
the consumer or user, if such container or bag becomes the property of the consumer
or user, together with the food, meals, or beverages purchased, and if a tax is
paid on the retail sale as required by Section 3.40.120 (1) or {5}.
(13) (a) All sales of construction and building materials to contractors and
subcontractors for use in the building, erection, alteration, or repair of
structures, highways, roads, streets, and other public works owned or used by:
(i) The United States government, the State, its departments and
institutions, and the political subdivisions thereof in their governmental
capacities only;
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• •
{ii) Charitable organizations in the conduct of their regular
charitable functions and activities; or
(iii) Schools, other than schools held or conducted for private or
corporate profit.
(b) On application by a purchaser or seller, the Finance Director shall
issue to a contractor or subcontractor a certificate or certificates of exemption
indicating that the contractor's or subcontractor's purchase of construction or
building materials is for a purpose stated in paragraph (a) of this subsection (13)
and is, therefore, free from sales tax. 1-he Finance Director shall
provide forms for such application and for such certificate and sha17 have the
authority to verify that the contractor ar subcontractor is, in fact, entitled to
the issuance of such certificate prior to such issuance.
{14} (a} Sales to and purchases of tangible personal property by a person
engaged in the business of manufacturing, compounding for sale, profit or use, any
article, substance, or commodity, which tangible personal property enters into the
processing of or becomes an ingredient or component part of the product or service
which is manufactured, compounded or fiurnished, and the container, label or the
furnished shipping case thereof, shall be deemed to be wholesale sales and shall be
exempt from taxation under this Chapter 3.40.
(b) As used in paragraph (a) of this subsection (20} with regard to
food products, tangible personal property enters into the processing of such
products and, therefore, is exempt from taxation when:
(i) It is intended that such property become an integral or
constituent part of a food product which is intended to be sold ultimately at
retail for human consumption; or
(ii) Such property, whether or not it becomes an integral or
constituent part of a food product, is a chemical, solvent, agent, mold skin
casing, or other material, is used for the purpose of producing or inducing a
chemical or physical change in a food product or is used far the purpose of placing
a food product in a more marketable condition and is directly utilized and
consumed, dissipated, or destroyed, to the extent it is rendered unfit for further
use, in the processing of a food product which is intended to be sold ultimately at
retail for human consumption.
(l.5) All sales and purchases of electricity, coal, gas, fuel oil, coke, or
nuclear fuel, far use in processing, manufacturing, mining, refining, irrigation,
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construction, telecommunication services and street and railroad transportation
services and all industrial uses.
(15} In any case in which a sales tax has been imposed under this Chapter
3.40 on lubricating ail used other than in motor vehicles, the purchaser thereof
shall be entitled to a refund equal to the amount of the sales tax paid on that
portion of the sales tax price thereof which is attributable to the federal excise
tax imposed on the sale of such lubricating oil. The refund allowed under this
subsection (16} shall be paid by the Finance girector upon receiving under Section
642a of the Internal Revenue Code of 1954, as amended, a refund of the federal
excise tax paid on the sale of such lubricating oil. The claim for a refund shall
be made upon forms furnished 6y the Finance Department.
(17} All sales and purchases of refactary materials and carbon electrodes
used by a person manufacturing iron and steel for sale or profit and all sales and
purchases of inorganic chemicals used in the processing of vanadium-uranium ores.
(18) A11 sales and purchases of newsprint and printer's ink for use by
publishers of newspapers and commercial printers and all sales and purchasers of
newspapers, as such term is defined in Section 24-70-102 of t:he Colorado Revised
Statutes.
(19) All sales of tangible personal property purchased or sold within the
Town if delivered outside the Town to the purchaser.
3.40.180 Map or Location Guide of Town Boundaries.
The Finance pepartment shall make available to any requesting vendor a map or
location guide showing the boundaries of the Tawn. The requesting vendor may rely
on such map ar location guide and any update thereof avai1ab~ie to such vendor in
determining whether to tollect a sales or use tax nr both. 1Vo penalty shall be
imposed or action for deficiency maintained against a vendor who in goad faith
complies with the most recent map or location guide available to such vendor.
IV. REFk~NDS
3.40.190 Refunds.
(1) A refund shall be made, or credit allowed, far the sales tax so paid
under dispute by any purchaser or user who claims an exemption pursuant to Section
3.40.170. Such refund shall be made by the Finance girector after compliance with
the following conditions precedent: Applications for refund shall be made within
sixty (60) days after the purchase of the goods nr services whereon an exemption is
claimed and must be supported 6y the affidavit of the purchaser accompanied by the
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original paid invoice or sales receipt and certificate issued by the seller and
shall be made upon such forms as shall be prescribed therefor.
{2) Upon receipt of an application, the Finance Director shall examine the
same with due speed and shall give notice to the applicant by order in writing of
his decision thereon. Aggrieved applicants, within thirty (30) days after such
decision is mailed to them, may petition the Finance Director for a hearing on the
claim in the manner provided in Section 3.40.260 and may either appeal to the
District Court in the manner provided in Section 3.40.270 or to the Department of
Revenue in the manner provided in Section 3.40.280. The right of any person to a
refund under this Chapter 3.40 shall not be assignable, and except as provided in
subsection (4) of this Section, such application for refund must be made by the
same person who purchased the goods or services and paid the tax thereon as shown
in the invoice of the sale thereof.
(3) A refund shall be made or a credit allowed by the Finance Director to
any person entitled to an exemption where such person establishes that:
{i} A tax was paid by another person, the purchaser, on a purchase
made on behalf of the person entitled to an exemption;
(ii) A refund has not been granted to such purchaser; and
{iii) The person entitled to the exemption paid or reimbursed such
purchaser for such tax.
The burden of proving that sales, services, and commodities on which tax
refunds are claimed are exempt from taxation under this Chapter 3.40 or were not at
retail shall be on the person making such claim under such reasonable requirements
of proof as set forth in the rules and regulations prescribed therefor. No such
refund shall be made or credit allowed in an amount greater than the tax paid.
{4) Such application for refund under subsection {3) of this Section shall
be made on forms furnished by the Finance Department. Upon receipt of such
application and proof of the matters contained therein, the f=finance Director shall
give notice to the applicant by order in writing of his decision thereon.
Aggrieved applicants, within thirty (30} days after such decision is mailed to
them, may petition the Finance Director far a hearing on the claim in the manner
provided in Section 3.40.260 and may either appeal to the District Court in the
manner provided in Section 3,40.270 or to the Department of Revenue in the manner
provided in Section 3.40.280. Any applicant for a refund under the provisions of
this subsection (4), or any other person, who makes any false statements in
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connection with an application for a refund of any taxes is guilty of a violation
of this Chapter 3.40 and shall be punished in the manner provided by State law.
(5) Claims for tax monies paid in error or by mistake shall be made within
three (3) years after the date of purchase, storage, use or consumption of the
goads or services for which the refund is claimed and shall be processed for refund
in accordance with the rules and regulations prescribed therefor under subsection
(4} of this Section, except that the proceeds of any such claim for a refund shall
first be applied by the Finance Department to any tax deficiencies or liabilities
existing against the claimant before allowance of such claim by the Finance
Department, and further except that if such excess payment of tax monies in any
period is discovered as a result of an audit by the Finance Department, and
deficiencies are discovered and assessed against the Taxpayer as a result of such
audit, then such excess monies shall be first applied against any deficiencies
outstanding to the date of the assessment but shall not be applied to any future
tax liabilities.
(6) if any person is convicted under the provisions of` this Section, such
conviction sha]1 be prima facie evidence that all refunds received by such person
during the current year were obtained unlawfully, and the Finance Director is
empowered to bring appropriate action for recovery of such refunds. A brief
summary statement of the above-described penalties shall be printed on each form
for a refund.
V. ENFORCEMENT
3.40.200 Recovery of Taxes, Penalty and Interest.
{~} All sums of money paid by the purchaser to the retailer as taxes imposed
by this Chapter 3.40 shall be and remain public money, the property of the Town, in
the hands of such retailer, and he shall hold the same in trust for the sole use
and benefit of the Town until paid to the Finance Director, and for failure to so
pay to the Finance Director, such retailer shall be punished as provided herein.
(2) (a) If a person neglects or refuses to make a return in payment of the
sales tax or to pay any sales tax as required by this Chapter 3.40, then the
Finance Director shall make an estimate, based upon such information as may be
available, of the amount of taxes due for the period for which the Taxpayer is
delinquent and shall add thereto a penalty equal to the sum of fifteen dollars
($15) for such failure or ten percent (10%) thereof, whichever is greater, and
interest on such delinquent taxes at the rate imposed under Section 3.40.230 plus
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one-half percent {1/2°6) per month from the date when due, not exceeding eighteen
percent (i8~) in the aggregate.
(b) Promptly thereafter, the Finance Director shall give to the
delinquent Taxpayer written notice of such estimated taxes, penalty, and interest,
which notice shall be sent by first-class mail directed to the last address of such
person on file with the Finance Department. Such estimate shall thereupon become a
notice of deficiency. Within thirty (30} days after the notice of deficiency is
mailed, the Taxpayer may petition the Finance Director far a hearing in the manner
provided in Section 3.40.260 and either may appeal the District Court as provided
in Section 3.40.270 or to the Department of Revenue as provided in Section
3.40.280.
(3) (a) If any taxes, penalty, or interest imposed by this Chapter 3.40 and
shown due by returns filed by the Taxpayer or as shown by assessments duly made as
provided in this Section are not paid within five (5} days after the same are due,
then the Finance Director shall mail a delinquency notice, setting forth the name
of the Taxpayer, the amount of the tax, penalties and interest, and the date of the
accrual thereof. Thirty (30) days after the delinquency notice the Town may issue
a notice that the Town claims a first and prior lien therefor on the real and
tangible personal property of the Taxpayer except as to preexisting claims or liens
of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights
have attached prior to the filing of the notice as provided in this Section on
property of the Taxpayer, other than the goods, stock in trade, and business
fixtures of such Taxpayer.
(b) Said notice shall be on forms furnished by the Finance Department
and shall be verified by the Town Manager or by the Finance Director or any duly
qualified agent of the Town Manager or the Finance Director, whose duties are the
collection of such tax, and may be filed in the office of the county clerk and
recorder in which the Taxpayer owns real or tangible personal property, and the
filing of such notice shall create a lien on such property in that county and
constitute notice thereof. After said notice has been filed, or concurrently
therewith, or at any time when taxes due are unpaid, whether such notice shall have
been filed or not, the Finance Director may issue a warrant directed to any duly
authorized revenue collector, or the sheriff of the county commanding him to levy
upon, seize, and sell sufficient of the real and personal property of the amount
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due together with interests, penalties, and costs, as may be provided by law,
subject to valid pre-existing claims or liens.
(4) Such revenue collector or the sheriff shall forthwith levy upon
sufficient of the property of the Taxpayer or any property used by such Taxpayer in
conducting his retail business, and said property so levied upon shall be sold in
all respects to with like effect and in the same manner as is prescribed by law
with respect to executions against property upon judgement of a court of record,
and the remedies of garnishment shall apply. The sheriff shall be entitled to such
fee in executing such warrants as are allowed by law for similar services,
(5) Any lien for taxes as shown on the records of the county clerks and
recorders as provided in this Section, upon payment of all taxes, penalties, and
interest covered thereby shall be released by the Finance Director in the same
manner as mortgages and judgements are released.
(6) (a) The Finance Director may also treat any such taxes, penalties, or
interest due and unpaid as debt due to the Town from the vendor. The return of the
Taxpayer or the assessment made by the Finance Director, as provided in this
Chapter 3.40 shall be prima facie proof of the amount due.
(b) To recover such taxes, penalties or interest due, the Finance
Director may bring an action in attachment, and a writ of attachment may be issued
to the sheriff. In any such proceedings, no bond sha11 be required of the Finance
Director, nor shall any sheriff require of the Finance Director an indemnifying
bond for executing the writ of attachment or writ of execution upon any judgement
entered in such proceedings. The Finance Director may prosecute appeals in such
cases without the necessity of providing bond thereof. It is the duty of the Town
Attorney, when requested by the Finance Director, to commence action for the
recovery of taxes due under this Chapter 3.40, and this remedy shall be in addition
to a71 other existing remedies or remedies provided in this Chapter 3.40.
(7) In any action affecting the title to real estate or the ownership or
rights to possession of personal property, the Town may be made a party defendant
for the purpose of obtaining an adjudication or determination of its lien upon the
property involved therein. in any such action, service of summons upon the Finance
Director or any person of the office of the Finance Director shall be sufficient
service and shall be binding upon the Town.
(8) The Finance Director is authorized to waive, far goad cause shown, any
penalty assessed as provided in this Chapter 3.40, and any interest imposed in
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excess of the rate determined pursuant to subsection (2) of this Section steal] be
deemed a penalty.
(9) If a Taxpayer pays for any tax imposed pursuant to this Chapter 3.40 by
check for which there are insufficient funds to cover such check, then the Finance
Director may assess a penalty against such Taxpayer as follows:
(i) Fifteen dollars ($15.00) for the ,first violation;
(ii) Thirty dollars {$30.00) for the second violation; and
(iii} Seventy-five ($75.00} for each additional violation.
If a penalty of thirty-five {$35.00} or more has been assessed against a
Taxpayer by the Finance Director, then the Finance Director may require such
Taxpayer to pay all tax payments, whether due or to be due in the future, by
certified funds, cashier's check ar cash. The penalty imposed by this Section
3.40.200 (9} is in addition to all other penalties imposed pursuant to this Chapter
3.40.
3.4D.21D Tax Lien.
{1) (a) The sales tax imposed pursuant to Section 3.40.120 shall be a first
and prior lien upon the tangible personal property and business fixtures of or used
by any retailer under lease, title retaining contract, or other contract
arrangement, excepting stock of goods sold or for sale in the other liens or claims
of whatsoever kind or nature.
{b) Rny retailer who sells out his business or stack of goads, or quits
business, shall be required to make out the return as provided in this Chapter 3.40
within ten {10) days after the date he sold his business or stock of goods, or quit
business, and his successor in business shall be required to withhold sufficient
purchase money to cover the amount of said taxes due and unpaid until such time as
the former owner produces a receipt from the Finance Director showing that the
taxes have been paid or a certificate that no taxes are due.
{c} If the purchaser of a business or stock of goods fails to withhold
the purchase money as provided in paragraph {b) of subsection (1} and the taxes are
due and unpaid after the ten {10) day period allowed, he, as well as the vendor,
shall be personally liable for the payment of the taxes unpaid by the former owner.
Likewise, anyone who takes any stock of goods or business fixtures of ar used by
any retailer under lease, title retaining contract, ar other contract arrangement,
by purchase, foreclosure sale, or otherwise, takes the same subject to the lien for
any delinquent sales taxes owned by such retailer and shall be liable far the
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payment of all delinquent sales taxes of such prior owner, not, however, exceeding
the value of property sa taken or acquired.
{2) Whenever the business or property owner of any Taxpayer subject to this
Chapter 3.40 shall be placed in receivership, bankruptcy, or assignment for the
benefit of treditors, or seized under distraint for property taxes, all taxes,
penalties, and interest imposed by this Chapter 3.40 and for which said retailer is
in any way liable under the terms of this Chapter 3.40 shall be a prior and
preferred claim against all the property of said Taxpayer, except as to pre-
existing claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or
purchaser whose rights shall have attached prior to the filing of the notice as
provided in Section 3.40.200 (3){b) on the property of the Taxpayer, other than the
goods, stock in trade, and business fixtures of such Taxpayer. No sheriff,
receiver, assignee, or other officer shall sell the property of any person subject
to this Chapter 3.40 under process or order of any court without first ascertaining
from the Finance Director the amount of any taxes due and payable under this
Chapter 3.40, and if there are any such taxes due, owing, or unpaid, it is the duty
of such officer to first pay the amount of said taxes out of the proceeds of said
sale before making payment of any monies to any judgement creditor or other claims
of whatsoever kind or nature, except the costs of the proceedings and other pre-
existing claims or liens as provided in this Section. Far the purposes of this
SubSeCtiOn (2), "Taxpayer" includes "retailer".
3.40.220 Negligent or Intentional Tax Deficiency.
If any part of the deficiency in payment of the sales or use tax is due to
negligence or intentional disregard of authorized rules and regulations of the Town
with knowledge thereof, but without intent to defraud, there shall be added ten
percent (10%) of the total amount of deficiency, and interest in such case shall be
collected at the rate imposed under Section 3.40.230 in addition to the interest
provided by Section 3.40.240 on the amount of such deficiency from the time the
return was due, from the person required to file the return, which interest and
addition shall become due and payable ten (10} days after written notice and demand
to such person by the Finance Director. If any part of the deficiency is due to
fraud with the intent to evade the tax, then there shall be added one hundred
percent {100°6) of the total amount of the deficiency, and in such case, the whole
amount of the tax unpaid, including the additions, shall become due and payable ten
(10) days after written notice and demand by the Finance Director, and an
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additional three percent (3%) per month an said amount shall be added from the date
that the return was due until paid.
3.40.230 Interest Rate on Delinquent Taxes.
When interest is required or permitted to be charged under Sections 3.40.200
(2), 3.40.220, and 3.40.240 (1), the annual rate of interest shall be that rate of
interest established by the State commissioner of banking pursuant to Section 39-
21-1.10.5 of the Colorado Revised Statutes.
3.40.240 Interest on Underpayment, Overpayment, Nonpayment or Extensions of
Time for Payment of Tax.
{1} If any amount of safes or use tax is not paid on or before the last date
prescribed for payment, then interest on such amount at the rate imposed under
Section 3.40.230 shall be paid for the period from such Tast date to the date paid.
The last date prescribed far payment shall be determined without regard to any
extension of time for payment and shall be determined without regard to any notice
and demand far payment issued, by reason of jeopardy, prior to the last date
otherwise prestribed for such payment. In the case of a tax in which the last date
for payment shall be deemed to be the date that the liability for the tax arises,
and in no event shall such date be later than the date that notice and demand for
the tax is made by the Finance Director.
{2) Interest prescribed under this Section and Sections 3.40.200 (2), and
3.40,220 shall be paid upon notice and demand and shall be assessed, collected, and
paid in the same manner as the tax to which such interest is applicable.
(3) If any portion of a tax is satisfied by credit of an overpayment, then
no interest shall be imposed under this Section on the portion of the tax so
satisfied for any period during which, if the credit has not been made, interest
would have been allowed with respect to such overpayment.
{4) Interest prestribed under this Section and Sections 3.40.200 (2), and
3.40.220 on any sales tax may be assessed and collected at any time during the
period within which the tax to which such interest relates may be assessed and
collected.
3.40.250 Other Remedies.
No provisions of this Chapter 3.40 shall preclude the Town from utilizing any
other lawful penalties or other remedies applicable to the collection of sales
taxes.
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VI. iiEARINGS AND APPEALS
3.40.260 Hearings by Finance Director.
{Z) If any person contests any deficiency notice received from the Finance
Director, then he may apply to the Finance Director by petition in writing within
thirty {30) days after such deficiency notice is mailed to him for a hearing and a
correction of the amount of the tax so assessed, in which petition he sha17 set
forth the reasons why such hearing should be granted and the amount by which such
tax should be reduced. The Finance Director shall notify the petitioner in writing
of the time and place fixed by him for such hearing. After such hearing, the
Finance Director shall make such order in the matter as is just and lawful and
shall furnish a copy of such order to the petitioner.
(2) Every decision of the Finance Director shall be in writing, and notice
thereof shall be mailed to the petitioner within ten {10) days, and all such
decisions shall become final and all amounts due shall be paid upon the expiration
of thirty {30) days after notice of such decision shall have been mailed to the
petitioner, unless proceedings are begun within such time for review thereof as
provided in Section 3.40.270 ar Section 3.40.280.
3.40.270 Review by District Court.
(1) If the petitioner or if an applicant for a refund is aggrieved at the
final decision of the Finance Director, then he may proceed to have same reviewed
by the District Court. The procedure of review shall be in accordance with Rule
106{a}{4) of the Colorado Rules of Civil Procedure.
{2} Within fifteen (15) days after filing a notice of appeal as provided in
this Section, the Taxpayer shall file with the District Court a surety bond in
twice the amount of the taxes, and other charges stated in the final decision by
the Finance Director that are contested on appeal. The Taxpayer may, at his
option, satisfy the surety bond requirement by a savings account ar deposit in or a
certificate of deposit issued by a state or national bank or by a state or federal
savings and loan association, in accordance with the provisions of Section 11-35-
101(1) of the Colorado Revised Statutes, equal to twice the amount of the taxes,
interest, and other charges stated in the final decision by the Finance Director.
The Taxpayer may, at his option, deposit the disputed amount with the Finance
Director in lieu of posting a surety bond. If such amount is so deposited, na
further interest shall accrue an the deficiency contested during the pendency of
the action. At the conclusion of the action, after appeal to the Supreme Court or
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the Court of Appeals of the State or after the time for such appeal has expired,
the funds deposited shall be, at the direction of the District Court, either
retained by the Finance Directar and applied against the deficiency or returned in
whole or part to the Taxpayer with interest at the rate imposed pursuant to Section
3.40.230. No claim for refund of amounts deposited with the Finance Director need
be made by the Taxpayer in order for such amounts to be repaid in accordance with
the direction of the District Court.
{3) The District Court shall have original jurisdiction in proceedings to
review all questions of law and fact determined by the Finance Director in
administering the provisions of this Chapter 3.40 by writ under rule 1O6(a)(4) of
the Calorado Rules of Civil Procedure. Any writ issued pursuant to this subsection
{3} shall be issued by the clerk of the District Court upon a verified petition of
the Taxpayer filed within twenty (20) days after notice of the decision of the
Finance Director in any such matter. Such writ shall be served within five {5}
days after its issuance and shall be returnable at such time as the District Court
may determine, not less then ten (10) days nor mare than twenty (20) days after the
date of issuance of such writ. The Finance Director shall certify the record of
his proceedings to the District Court.
(4} The decision of the District Court may be reviewed in the Supreme Court
of the State upon writ of error by any party thereto.
3.40.280 Alternate Review by Department of Revenue.
In lieu of the procedure provided for in Section 3.40.270, the Taxpayer may
elect a hearing an the Finance Director's final decision on a deficiency notice ar
claim for refund pursuant to procedure set forth in this Section 3.40.280.
(1) As used in this Section 3.40.280, "State hearing" means a hearing before
the executive director of the Department of Revenue or a delegate thereof as
provided in Section 29-2-106.1(3) of the Colorado Revised Statutes.
{2) When the Finance Director asserts that sales or use taxes are due in an
amount greater than the amount paid by a Taxpayer, then the Finance Directar shall
mail a deficiency notice to the Taxpayer by certified mail. The deficiency notice
shall state the additional sales or use taxes due. The deficiency notice shall
contain notification, in clear and conspicuous type, that the Taxpayer has the
right to elect a State hearing on the deficiency pursuant to Section 29-2-1016.1(3)
of the Colorado Revised Statutes. The Taxpayer shall also have the right to elect
-27-
• • •
a State hearing on the Finance Director's denial of such Taxpayer's claim for a
refund of sales or use tax paid.
(3) The Taxpayer shall request the State hearing within thirty (3n) days
after the Taxpayer`s exhaustion of local remedies. The Taxpayer shall have no
right to such hearing if he has not exhausted local remedies, or if he fails to
request such hearing within the time period provided for in this subsection {3).
Far purposes of this subsection (3}, "exhaustion of local remedies" means:
(a) The Taxpayer has timely requested in writing a hearing before the
Finance Director, and the Finance Director has held such hearing and issued a final
decision thereon. Such hearing shall be informal, and no transcript, rules of
evidence or filing of briefs shall be required, but the Taxpayer may elect to
submit a brief, in which case the Finance Director may submit a brief. The Finance
Director shall hold such hearing and issue the final decision thereon within ninety
(90) days after the Finance Director's receipt of the Taxpayer's written request
therefor, except that the Town may extend such period if the delay in holding the
hearing or issuing the decision thereon was occasioned by the Taxpayer, but, in any
such events, the Finance Director shall hold such hearing and issue the decision
thereon within one hundred and eighty (180) days of the Taxpayer's request in
writing therefor; or
(b) The Taxpayer has timely requested in writing a hearing before the
Finance Director, and the Finance Director has failed to hold such hearing or has
failed to issue a final decision thereon within the time per'fod5 prescribed in
subsection {3}{a) of this Section.
(4) If a Taxpayer has exhausted his local remedies as provided in subsection
(3)(a) of this Section, then the Taxpayer may request a State hearing on such
deficiency notice or claim far refund, and such request shall be made, and such
hearing steal] be conducted in the same manner as set forth in Section 29-2-105.1(3)
through (7), inclusive, of the Colorado Revised Statutes.
(5} If the deficiency notice or claim for refund involves only the Finance
Director, then in lieu of requesting a State hearing, the Taxpayer may appeal such
deficiency or denial of a claim for refund to the District Court as provided in
Section 29-2-106.1.(8) of the Colorado Revised Statutes, if the Taxpayer complies
with the procedures set forth in subsection (3) of this section.
-28-
~ • •
{6) No provision of this Section shall prohibit the Taxpayer from pursuing
judicial review of a final decision of the Finance Director as otherwise provided
in Section 3.40.270.
3.40.290 Amendments.
The Town Council may amend, alter or change this ordinance, except as to the
four percent {4%~ rate of tax imposed in this chapter, subsequent to adoption by a
majority vote of the Town Council. Such amendment, alteration or change need not
be submitted to the electors of the Town for their approval.
3.40.300 Violation - penalty.
Any person convicted of violating any of the provisions of this Chapter shall
be punished by a fine, not to exceed $500.00 or by imprisonment fnr not more than
ninety {90) days, or by both such fine and imprisonment.
2. If any part, section, subsection, sentence, clause or phrase of this
Ordinance is for any reason held to be invalid, such decision shall not affect the
validity of the remaining portions of this Ordinance; and the Town Council hereby
declares it would have passed this Ordinance, and each part, section, subsection,
sentence, clause or phrase thereof, regardless of the fact that any one or more
parts, sections, subsections, sentences, clauses or phrases be declared invalid.
3. The Town Council hereby finds, determines and declares that this
Ordinance is necessary and proper for the health, safety and welfare of the Town of
Vail and the inhabitants thereof.
4. The repeal or the repeal and reenactment of any provision of the Vail
Municipal Code as provided in this Ordinance shall not affect any right which has
accrued, any duty imposed, any violation that occurred prior to the effective date
hereof, any prosecution commenced, nor any other action or proceedings as commenced
under ar by virtue of the provision repealed or repealed and reenacted. The repeal
of any provision hereby shall not revive any provision or any ordinance previously
repealed or superseded unless expressly stated herein.
INTRODUCED, RFAD AND APPROVED ON FIRST READING this ].5th day of
September, 1987 and a public hearing shall be held on this ordinance an the i5th
day of September 1987, at 7:30 p.m. in the Council Chambers of the Vail
Municipal Building, Vail, Colorado.
-29-
• • •
Ordered published in full this 15th day of
P
ATTEST:
Pamela A. Brandmeyer, Town Clerk
September 1987.
~~ .~
Mayor
INTRODl1CED, READ AND APPROVED ON SECOND READING AND ORDERED PifBLISFfED
in fiull this 6th day of October .'~ 1987.
Pau 1~~~.
ATTEST:
C`~,~, II J~ . UNK I~~
Pamela A. Brandmeyer, Town clerk
, Mayor
~,
_~a_
0
x
a
~ ~ j n 7 (~ ~ 70~-CNcD~~~a Z
o ~ ~ ~ Q ~ ~ ~ m 3Q~QOflQ~~ b ~ O
p Q ~ ~ ~ ~ ~ p ~ ~~~Q°~~~~ ° ~ O
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a B ~ ~ ~_-~g~S~~~QCum ~ p
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in ^ C~. C p Q ~ ~ --pp L=i
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a ~' ~ ~ ~ ~ ~ ~ on~~~cQ
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~ .~ a , cQ
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~ o
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0
Z
~ w ;'a ,
• t
~rG 7tre VaNI 7}nlf -September )B. ] 9137
Flom prleulous page
:2.000.170 shall rBquUB ac198nup dBpOail a7 eel
forth In Ta Dle No 3B_ The cleanup deposal
anall De paid 101he Bulltling OIIIGaI Ito Ilia
Bunemg Parmrt Feo. The job Mte snots b@ keel
clean and ortleny el au limes. 11 naCSaanry. the
Town 01 Mlnlurn, COEprBtlO will clean the 7qn
alts and vin rI in Diner and deouma reasoMme
rot ucn services tram Iha deposit A
re}Una pl iha depp9il Or [hn rBmalmng balerca
thareol, i7 any, ahan M made after eN
appropnple cleanup work has been GOmplaletl
and approved by the Busd~ng Ollldal. II such
cleanup deposit Is depleted totally. or perliauy
COnelru Clipn ahan bB 91dppBd V nhl Sh0 Cleanup
deposit Is reslprptl to Ire original amount"
TOTAL VALUATION DEPOSIT
52.0001u 525,000 5100
525.001 (v 5100.D00 5250
sloo,ool m s5go.ooo slog
550P,001 to 51.000,000 5750
Over :,000 abB 51.000
1412010 AtloPtetl by RrlerencB The
Vmlarm Mocnenrcai Code. 1905 etlnivn. sntlall
appentlrx Ghapler6 IhCreIO. d helaby a00pIBtl
byy relevance ThB 1lmfprm McChanlCal Cade.
1065 etlllion. IS pubnshgtl by She IGlemallOnpl
COnferenCU OI guiterng D}IICrd15. 5369 SapliS
Workmen Mel Roatl. Whtllim. Ganfvrma 90601
to t9 tat Advpletl by Relaronce The
Un;lorm Plumbing Codo. 1885 eddmn end all
ppantlrx chapters mereto, is hereby adopted
by relarenCe The Unrrorm Plumnmp Cotle is
publieMa bss~~ Ihn Iniama(Ipna! CbnlBran[0 01
Budtl~ng Olhu6is, 5360 South Wwxmpn Mm
RUatl Whlltlpr. CBhlprnia 90601
}120010 Adopted by Relprence The
Unform Cod@ !pr trip Abatement dl Dangerous
Huiltlings, 1985 Btlltion, end en appBntllz
ChBple[s IhBrOto, i5 hereby adopted by
relerence, The Uniform tKotl@ Ipr the
Abalam8nt of Pengeroua Buntlingl, 1:185
Bdlnpn a9 publishBtl byy Ihp InsBmali0n81
CanlerencB bt 8uihdmp Olhciels, 5380 South
WDrhnlBn Mdl Rped, Wmnier, C41110mie 99861.
14.24010 Adopted by Refar@nce Tne
AVON TOWN COUNCIL
ACTING AS THE AVON
LIQUOR LfCEN51NG AUTHORITY
Patrlcie J. Doyle
Town CIarN
Publshed in The ved Tred
on Saplambar n, 18 and 25. S9W
Pubiic No#ice
NOVICE IDF APPLICAT(DN
FOR A i1OYfivRESTAURANT
MALT. VINOUS AND SPIRFrOU6
NOTICE 13 HEREBY GIVEN That Hunan
ChlMSe AeateunnL Connie Wu. Owner and
Ma agar, has pursuant to COlpratlo SSalul¢5.
made appbcaeon to trio Aran Town Councl,
acting as Ire Local LicenNnp Authomy rot a
M8i11 Vmptus rend $PU/uous ono lheOr a81eDe5
totaled et OIOOnWasl Bearer CreBN Roulevertl
4von Censer, units :10571108. Town pl Avon.
Coumy m Lagie, Sule of Cplpratl0. opOraung
a5 a Hp1EIrA651aUronl Liquor Lmense
A Meting will be held ar 7'.00 p m. an
Tueatle y OClbber 13.7887 el the Town CO VnCll
Chambers. Avon. Colorado. so aelermme d mss
epp3icauon shoWtl be appravetl
mldrmabon may be ObtdmBd up ID and
including the data nl file nearing and ell
perwns tleslnng to protest the granlinp of Imo
applrcahon may filo melt petition or
rempnsuances unto teal Irma
AVON TOWN COUNCIL
ACTING AS THE AVON
L IOUOR LICENSING AUTHORITY
Panlcie J. Doyle
Town Clark
Pdpllshed In Th6 Yell Trail
pn September 11. 18 and 25. 1987
Pubiic Notice
1N THE DISTRIOT COVRT
CGUNTV OF EAGLE
STATE OF COLORADO
N0. P-3701
TIOTICE OF HEARINp
M lktw rrasaewr o} aeve Nuts of
PETE ROYEAL, 8R, eke faLe7ER
RDYBAL, Da.
Tp' ALL PERSONS INTERESTED IN THE
ABOVE ESTATE AND ALL UNKNOWN
PERSONS HAVING ANY INTEREST IN THE
PROPERTY WHICH 13 THE SUBJECT
MATTER OF THE ABOVE-E NTITL En
ACTION.
In accordance wltn an greet DI the Eagle
Gpunly Dietncl Caun, noOGe is hBtBby gi
that a hearing on s Pet'dion Ipr Formal Order
T CTmin plinp Adminkatralian in the
abOrelnllgpd ctmn ww occur on the 13th day
of DclnbOr, 1987, ar Iha hour Of 13(1 p.m , el the
Eagle Cpunly 3ustltle Gn[er. Eagle. Givratlo.
The mtler pntl tlmarmmehon enter on such
dal6 ahBll aHBet IhaE prDp6ny, among other
plppeny. tlescribad on the e1lBChed Exhibit
,.A.,
INOlipe tanker glean that any per60n,
WheI4Br knpWn Or Unknown, navm4 pnY
Inleresl intM propenydeecribad on Exhibit"A'
may appear al the elmementlwetl date nntl
Irma, tar Inpy will Da board by She
tlalermmallons ocCUrrinp ea a result of such
neerlnqq
OaTEO me tat tlsy of Septsmbar, 1867,
NeapBCnru NVv aubmieratl:
Ynenee J, Oufnn. No 418
Attorney ip lM Ea[ate
P.O. Boa 5110
Eagle. cpipnap ate7t
{3031328-7t1fi
C7CHIBIT A
All that portion of the 9pulh hell OI ing
Nprthwpal Q}iartar pl Sechpn 12, Tpwnphlp 5
South. Range 82 Wesl of the 6th Principal
Meridian Iyy ~rtg NOnh o11Re centBr o! the Eagle
River E%GEPT end wbyeCt to the ^ghl ofwey of
tl+a pBnver aria RIO Orange Western Railroad
end au appvnan cheplers mereto. are hereby
adopted by IBIBIBnGB Bbin cOtlB5 are
pUbhahpd by Ihn InS@rnalrOnal Cpnterenro OI
BuNdrnp Of lcial5: 5780 SPWh worxmen Min
Rped. tiYniWer. Gldmma (IOaOt.
14.32.010 Adopted by pelerance The
National EkCflipal CDtle. 1987 atlili0n. and all
apPenOiz cheplms mereto, ib nareby adapted
by relmenCe The NeS10nak Electrical Cotle.
1987 atllli0n, ie pubhahed by IM National Foe
PrptechOn Aee0GI6Upn, 476 Allflnlic Avenue.
Boston, Mess. 02210,
to 38010 Adopted by RelelBnc6 Ili
Amentlmerll. Tna Dmlplm Firp Cptle, 1998
atlrttpn, and all appendix chaplela thalalo. le
nareby dtlppmd try r61ef9ACB Wllh1M 1p NOwrhp
amentlmenls, Ina Unltorm Flre Code. t9a6
Btlnipn, Is publlshBtl by Ihp InlBma110MV
Comerence I Buddmp Olhcials and fns
WorxemenFM,l Rd1ad~WRVSier6Ga uvmea9060t
Tne Fire Gniel phell assist the Police Cmel In
enlorcinqq and Implemenung foe provielona as
iha cpd0 rBtetBa l0 frig pnvBnliOn and
inspection raaponeiblllties Thp apprpphera
sedlons of the fee code ralalmp to lire
be emended ro read that all prevenllon end
in9peclion end feeQQ~~na1411118a shall be under
trio ButDpfily p11hB r'gli CB Chlaf anA not the F ire
Chief
SECTION Z. Copies pf all She cotl@a
atlopied by Ihis ordinenp6 and all emandmOnta
thBr@io ahan M avallkbl6 Ip+ in5pecllan al [h8
pllmn of the Town Clerk 011hB Town pf Mintprn,
GolaraJo
6 ~GTION i. FI anY Par[. as Clldn.
nrmw, ieua0 er phrYe of Ihre
artlrndncanla for any reafOn Mid 1P be invefld.
wch 6eualen anal) rips erect lM valltlily 01 the
rpmaining pprllDnf pS this ordinance nntl Ina
Town Councn hOraby tlaciarea 11 W9UId have
paced Ihle @rdmenca and each park eapUon,
auhsecliOn, aanlBnte, [lauds or phrase IhBnaL
r89artllesS PI the tact IhBt 8ny Pna Or more
parrs. aecuena aubeecliom, samences,
clauses or phriules M depleted Ihvalitl.
BECTIDN A. any Person vlolpt~ng any
pr0rr51dna 01 Ihis prtlinanCe, or o1 me cOtl66
incorporated hereby. ehau bB gwhy DI s
miadBmeanpr aria upon wnriclipn tMreo( Company. and E%CEPT (hose pgnions
abet} Da punished b a brie rat la exceed live
pr by imprievnment
35017 fA
ll
tl
tl d ctlntalnatl In Deeds recorded In Bwk 116 al
p
244
237
P
964
k 240
B
M B
ra
o
ar {
l
nun
riot to exceed nm61Y (881 days or both unteu age
.
at
OOx
at
apa
s
oo
p spa.
o(Mrwise sleted'by an excppsron at lhB Cotle COUNTY OF EAGLE. STATE OF
Each and everyday that any wDlahvn contlnuee COLORADO alw known esa parcel of lend
shell b0 COneItlBfOd 0 aBparale vlolallOM1 IyIPQ Wllhin iha Spu1h Orle-het! d1 Iha
BECTiON 0. The repeal or rho ropeal and Nonnweat one-puarler f Secupn t2
n
eenactmenl of any proweron of Ina Mlnsum Township 5 South, Range 82 Weat of the Sire
Cptle es providatl #n Ihla artlmance shall not Principal Mentllen. Eagle Courtly. Calpretlo.
l
f l
l
l
d
i
d DW
ellecl any right whreh has ecciued any duly d parce
rlg trove pBn
e
y
a
o
en
cu
lb
tl
f
ll
d
Impp50tl, any ripiallDn Ihal octu+retl prior t0 eeer
e
o
pwa.
as
Cgmmenplnp al me tamer porner of Card
me elleclive dale narepl, any prwectllion
n
k
h BBCllon 72 Tvwnahip55vuth. Rangge B2 West:
er pc
o
a
commenced nor any pi
proceeding ascommenceduntlar pr DY wrlueot rance N02 degrees 06't&'W595.001ee1 toe
t
the pravrsion hereby shall not revwe any p
oenv
Q
o
O
en
W
R
prpvdidn OI any Ord109AG8 prBYigU81y repOBlBd n
Grand
enroad and
9
e
a
tl Ri
Weste
Or 5vperseeetl unlace evpressiy elated retain IM Trull Ppmt Of Be mnin
'
"
SECTION 9.Tnera ehalf bB apubhc neann9 d6ggrags 58
W 1792.751081 along lard 5oJ h
96
ghl Ol way line mere br less Sp apoinl pn [he
!pr the COnlr6BralrOn O} Ina etlpplrpn of the South boundary ql BenphmBlk pr Bearer Creek
code set lOnh m Ihis ominance. by lelerence. Subdrol5lon. Revised Final Plal. Eeple County.
tln the 19th tlsy pl August. in lnB 7dWn Dppned GdIDIBdp. >Bitl point Damg Ih6 SDplrwa$t
Chambers. Municipal Building, Mlnlurn.
Colorado The Town Cklk snail nave noUCe pl pbrner pl Tract"H'pl6aitl subdiwslpn; :barites
B9 dBpreea 50'48"W397.2B teat along lhesoulh
Ina: pirtll~c hearing publianetl in Tn@ Vail Tred boundary of Tract "H" 01 acid auDtllvision to B
!wp pcCawdp S. Ih6 Ural n01 IeSa than Ir11Ban pu{nl Irom which 1hB NonhwBSt wrner pl the
(151 days prior to Iha puDUC hearing and iha goulh one-hau o11h@ Northwest one-quarter
second not labs loan eiphl IB] days prior 10 the vi geld 38c1i0n 12 beets S B9 degrees 58'48" W
public hearing. 829.76 le@I. [Rance along the lollowinp ten
$ECTIQN 7. ThB TOWn Gptlnpll hereby COUrbee 01 Ire apprOxrmak CenlBrline of the
linos. deletmines and declaros that Ihd EaaaIB Rwar
1
S 48 tl
48'06" E 132
701
~
2
357
rdinance is necessary and Proper for [h0
l+eaun safely end weanre o! the Town o1 }
egqreee
-
ee
:
)
tlegreos 58'37" E 541.00 ieeL 31 550 degrees
'
Mlnlurn anp the inheDnanle InBra01. 11" E
27'44" E 4S5 fii Iedl; 41 S 48 degroBB 24
"
iNSTAUCTED, APPROVF^AND ORDER{p 293 al leel.5]$44 dagrae5lTNS
E152.411ee1;
Bj B 50 deg sea 4724" E 451.96 lest', 7) 554
PUBLiSHEO ONCE IN fVtL ON THE FIRST
1967
READING :rile 2nd da pl September aepreea 1956' E 187.291eet. 8j B B2 degrees
6
45" E 214 B8 f
l
B
H d5
13'48° E
.
.
y
TOWN pF MINTURN ty
3
,
degg ape
I
142.21 feel, s01 N 65 11Bpreea 58'54" E 225.41
Dereu Wegere feel loepolnt an the Wealerly rlghl of way of the
Mayor CpIWadO State_Hrghwpy: LMnce alone said
ATTEST
^arlene Lee Vnper
Town Clerk
Published in Thp Vall 7rBll
On SeplembBr Sl, 198'/
Pubiic Notice
NOTECE OF APPLiCATIDN
FOR RETAIL 3.>t%9EER:
FERMlNTED MALT
BEVERApE LICENSE
OTICE IS HEREBY GIVEN mat Cpealal
Idea Merkenn Inc Peeler No 283lPO
K. Charles I~ObBn DWanpOft, VICO
il, acting se Iha Local
or a3 2W Beer Lkcanse for
ravage. tut the premises
lOtlinpprem Roetl Avon.
i 2837pp qulk. Town pl
epfe, Slate al Colaratlo.
dear Llcenee.
s held 17:00 P,m. on
,1487 at the Tpwn Councu
Iwatlp to tleterrnlne II this
a aPPloved.
by odtalned up to end
o! the hearing and all
rvsaat the grenlmp at Ihis
Ylsd :nett peuuvn Dr
Iha: Irmo
z1
10
Hlghwaytl hl Ol way 16rgg last along lDB a'c
df a 1101.61po1 rOdius curve [o the lets whose
Cenlnl angle b 09 tleaalea 25'00" and whose
IDn9 cnord Dsera N 08 degrees 50'24° E 780.89
tape to the True POinl Of (7e¢imm~g; eOnipl Wing
833.66:69 epuaie feel of 18 14 acres more or
leas,
Publmhed In TM Vatl Trail on
September 4. 11. 1B, 25 and October 2. 1987
Pubiic Notice
Colorado Mounleln CpuBg equashng
bide for remodeling at 829 Grand Avenue +n
Glenwood Spnnga. CO. The wwk conYisro CI
IUMiahing all labor, mE[BOBIa, IDOIb. NIViCBa.
egulpmmt. and applknm rtwuirltd to
complete in en recpecla. The worx fa to Da dare
ea shown on Ire Plane and m accvnence wRn
the Spsdhcatiorm Ipr Iha remodel aM
afteretlpna rn IM raw CMC Aminpl Olhces in
Iha aal5ling Armory Building located in
Glenwood 9pnnga
Bidders mull provide, who Iherc aids.
CBf RfrCalBe of neurence end wprknlBnB
wmpanaallpn inaurenpe Wim A minimum
IiaGksy PI 3504.000.
PIanS end apecihceiiona ere evaileale at the
C@nve! Buainsas Ollice v1 Colontlo Mountain
College, 1402 Blake Ssreet, Orv now A 350
dePOS'a per set of Plans end epees. wVll be
aq red with a 3 sei mpnmum pay bipdec
r Bidders must make Mpmaelvas fhorouph]y
lamiliar wllh the eondl11pn8 and ScOpB pi work
An onici0l Walk-lhru is achetluletl for
Sep IembBr 21 e11:30 P.M. al the alts
Sealed bias, marked ea ouch on the exterior
of the envelope, must be received et fns CMC
Central Buein@as OHice prier ip 3 P.M.
September 3p. 1987.
for pddil[pnal inlormaiiOn pleeaB COnIOCi:
Marilyn Bullock Or William A Bowden,
CdDSedO Mptlmaln College 1402 Blake
Avenue. 945-8891.
PubbahBd in The Vari Trell
pn SBptBmber 16, 1987
Pubiic Notice
THE TOWN OF AVON. On JUIy 2, 1987,
epplled to the Federal Communicativns
Cpmmrsaion in Washington. D-C-tor authority
[o construes a television rebreetleast rranslatw
(0 pervB Iha Community 01 AVDn. DDlpndd Irom
a site approrimnkty three 131 mdea south of
Wolcott. Colorado 1v rebroadcast the signal of
KMGH TV, Channel seven 171. N 1100) wens,
With an Mronna height D}elQhly (801 feet 0ntl fl
lower height of eigghty lads last overall.
A copyral In6 FGCapphce0on Is avaaable for
pputrhc apecnion et the Avon Municipal
8uiidinp, 4db Benchmark Road. Avon,
Colwetlo BIfi20,
AVON TOWN COUNCIL
TOWN OF AVON. COLORADO
Allan R Nmhnggram
MaYOr
Pubhshetl in The Vml Trail
an 3eplember 16.1987
Public Notice
THE TOWN OF AVON. on July 2. 7987,
Cpmm~ss on Vn Waaliinplon, D.C. touautlltonsy
t@ wnatruct a tBIBWSipn rphr0adeast Iransletgr
to sane the cvmmunlly of Avon. Colpretlo from
a site apprDNlma[ely three S3} mil@8 aou[h of
Wokpl[, Cpbretld t0 rebroatlcaet Me signal vl
KRMA TV. Channel eiv 187. Denver, Colorado.
el (100} watts, with an antenna height of eighty
(80) fleet arid a tower heiphf 01 eighty (601 lest
pvArcopyy pl the FCC apPNCanon is available tot
ppUbllc Inspection al the Avpn Municipal
Bulldmg~ 100 Benchmark Road, Avan,
Colorado 8:820.
AVON TOWN COUNCIL
TOWN OF gVpN. GOLORADC
Allan R Natnngham
Mayor
Publmhed m The Van Trod
on September 16, 1887
Public Notice
aappTHE TOWN OF AVON, on Juiy 2. 1987,
Cppmmdaeio in Washingon, D.c. fp~euinp~ay
[p conatrUCt a lelevisiOn rebroadeeei Iranelntor
e0a~e appran~malBIy111 h~BeA {31 m/earsouth pl
wmeou. Cplpneo eo reproadca5l the 51 riot of
KCNC TY, Channel leu• 141. Uanvar, GOr rseo,
Stool wens, wnh a~amanna halgnr of el my
1x01 feel ono s tower relent of erg 1y lealgfeel
A topY o1 me FCC application is avaikeDle for
puDlVC Inspection as the Avon Municipal
8 Irdingp 400 Benchmark Road. Avon.
Colorado 81820.
AVON TOWN COUNCIL
TOWN OF AVON, COLORADO
Allan R Npttinppham
afaYOr
Puhllahed In The Vail Trell
pn September 78, 7987
Public Notice
THE TOWN OF AVON, July 2, 5987.
applied to the federal Communications
Commission in Washington. D.C, for authority
to construct a tekvlslon rebroadcast Hens{slot
Ip Sarre the communuy of 0.von. Colorado,
Irom a ere approximafBly Three 13} mna5 south
vl WOlcosl. olvratl0lo rebroadcast the aignaf
of KUSA 7V. Channel nine {91. Denver,
Cororatlp. at Itp01 wens, witn an antenna Mlpnl
OI eighty {607 foes arid a tower halghl of Slghly
180} reel overall.
A Copy O! the FCC appliCAliOn i8 available for
publm In6peclrOn al the Aran Municipal
BUllding. 400 BenchmarN Road. Avon
Calwaao Bi620.
AVON TOWN COUNCIL
TOWN OF AVON, COLORA00
Allen R. Noningham
Mayor
Published in Th@ Vail Trail
on SeptamDel 18, 1987
Public Notice
THE TGWN of AVGN, July 2. 7gB7,
applied to the Federal Communifslions
Commission in Washington. D C. for aulharily
Ip construct a television rabroadcaattrsnaleror
10 serve ChB community o} Avpn, GplOntlp Item
a silo appproxlmpi6ly lhra9 131 mites south of
WPICmI. Cvloretlv to rebrvetlceat the aigg~al of
KWGN TV. Channel two (21, Denver, Colorado.
pt (10U) wells, won en antenna heishl Of wghly
1(loy reel and a tower height of eighty (Boy feet
overall.
A copy of Iha FCC applicetinn ik eveilatik for
public inspec[ipn at the Avpn Munlclpal
Buildingg. 400 Benchmark RDetl. Aron.
Colaetlo 65620,
AVON TOWN COUNCIL
TOWN OF AVgN, COLORADO
AUen R. NvtlllpElam
kleyor
PUplyhad in ThB Vell ;ran -
on September 16, 5887
Public Notice
P.apls-VNt aoH Course Ckabdwu~e
Aved111aVRemetlaE
AlChileCt, Michael J. Perkin, A,I_A, owner',
Eagle-Vag Menppomen nishict,
Sealed bids will be received by EaplrVail
Metropolitan Dialncl. Eagle-Veil Golf Course
Clubhouse, Eagle-VBiI {AVOnI. Colorado, unlit
two p[Ippk p.m. 12,90 P~mJ lapel time. On
OG10bBr 7, 1867
AI aeitl place end time, arid promptly
iheraefler, all bds shat have been duly raoeired
will be Rubllcly opener0 and BHtl aloud. All
InrarBetatl parties erE ironed 10 of tend. The
District reBervn the right to reject any and all
Dada end tp Waive irrg7ulariiiaa or inlwmaullea
in any bid. Bttlarece;vea eftarmeppeclfledllme
wiSl Izp returned unopened,
The work to be pertormed genarallyinciutlas:
Addition to and rempdehng pr Ea le-veil Goi}
Cpurae ClvOhouae, Eagle-van SuSCivislon,
Eagle Count'. Colorado - A Iwodevel addition
01 approximately one thnusantl seven hundred
IiisY 11,750) square feel to she exi9ling
Clubhouse structure arid miscellaneous
rempdenng 10 iha mkrior of iha 8xisting
clubhouse structure
Bids shell be on a lump sum basis with e
BquiremBnt tp bid an 9lternale atltlilion Ipr
tlreinage eeaemem construction. Tne award
may be pn the buss pf the base bid Or pl Iha
alkrnate bid-
Capias o! [he Orawinps and gpecllicasion5
lot use in preparing Bitls maybe obtained from
the Architect. merhng address: Michael G,
Perkin, AI A, PO. Rex 1351, earl, COIOretlO
&11;,58, 1303] 9435875 upon tleposit'Ing 54000
MaMgBr' meena the manager of
arty" means Eagle County.
sty CkrN and Racorp6r' means the
and rOCOrdBr for the COUOty
enment of Ravenu@' means the
N revenue of trio Stete-
ict Court" means the district court
In 1hI3 TOWn. 01 rengible pBr90nal prepBny by e
feteii SBIe a9 delinetl in eubsaclipn (27j p! Ihis
Sectrpn, !pr us storage aismeuupn, pr
cDnsumption wltnln this Town Tnia term
Includes, but abets riot be limited l0. me
following acts or methods of Iransachng
Ipr eacn celot Bidding Documents Peymem is
Iv be metle tv Mieha0l G. Perkin. AIV payments
made for Drewinga. Speciticmlpns, and
Convect Documents are nonrefunaebk.
Copies of the Orewings and Prajacf
Speclilcetions ere aB0 On file and may be
BxBmrned 81 the Eagle-VBiI MBtrppoliten
Diatnct oihce, P.O. Rox 1536. Vail, Colorado
81858, during normal working hours.
A prebid conference wit{ be held Thursday.
pG1UbBr 1,1987, at two a gpGN p.m. (20p p.m.}
Ipcal UmB. at EH91a-Veil GpII Course
Clubhouse, Eagle-Vei3 (AVani. Colorado. All
TAnIflClOrs Who wish to Nd a9 genanl
GOnhaclprs pn ih15 prol8pl must be present at
Ihis mandatory prebid conferenc6
Each Bidder ahe11 Ilfe witn his Bitl a cashier's
check m a Bld Bona, in accordance wim me
InalrUClipna 10 B'rddBrS-
The Bidder Ip whom a Contract is awarded
w111 De required so tarnish 0 Per}Ormance.
Payment and WaerBnly Band gulranleemg
IwthfW performance,
The lallpwing sG+etlule Is anlicipatetl:
F3aliCe Of AWartl 01 Gpnlrael IO gue@eeaful
Bitl der, October 9, 1087; Startup of
GOn5lruclipn, November 1, 1967; SUbstemial
Compleilon of Additional Remodeling. May 20.
1888; Purtch Lisl Completion. June 3. 1988:
Oralnage Easement Gompletlon, June 24. 1988.
NO BrdS may be withdrawn wilhrn a pBrlotl OI
atxty f801 days abet the date B'Ids era opened.
EAGLE-YAIL
METROPOL47AN OISTRICY
Howard Gardner
PuNUhed in Fhe VeV(Trail
an September 18, 25 and October 2, 7gB7
Public No#ice
ioRan4Anae aka. ze
Bevies aT 7AB7
AN ORpINANCE AMENDING SECTION
2.24.020 OF THE MUNIC[PA3_ GORE OF THE
TOWN OF YAIL TO PROVIDE THAT
MEMBERS OF THE PLANNSNG AND
EµV1RONMEN7AL COMMISSION SHALL
SERVE FOR A TERM OF TWD RATHER7HAN
FOUR YEARS ON AN OVERLAPPING BA515:
ANp PROVIDING DETAILS iN REGARD
THERETp_
CppiB501 this prtllMOCe are evallable Ipr
pUW id inepBCiipn In the o1DC@ vt the Town Clerk
tludnp normal busineaa roars.
INTRODUCED. READ ANp AFPRpVED ON
SECOND READING ANO ORDEAFD
PUBLISHED 8V TITLE ONLY lino 15th day at
September, 1987
TOWN OF YAIL
Paul R. JohH ayor
ATTEST:
Pamela A, erantlmayar
Town plark
Published In The Ywl Tlall
an SeptBmpBr 1a, 1987
Pubiic Notice
ORDINANCE NO. 8a
BarNe 4sf 1 e67
AN pRnINA NCE aR EPEALING ANO
~ifEENACTING CHAPTER 340 SALESTAx OF
r'TME MUNICIPAL CODE OF THE TOWN OF
YAIL, COLORADO TO PROVIDE FOR THE
~t$EJ.F COLLECTION BY THE TOWN OF YAIL
'~ THE TDWN pF YAIL MUNICIPAL SALES
TAN AND SETTING FORTH ^ETAILS IN
REGARD THERETO.
WHEREAS, the Town CDU nest has
determined that the Tpwn Of Yah win r@611ze
economic benefits ii the Town ilaell ralner Fhan
she State of Colorado becomes the Cpl+ecting
egBnpy ter meTOwn of Vekl Municipal Sales tax.
NOW. T}IEREFORE, BE IT OROAINEP pY
THE TOWN COUNCIL OF THE TOWN OF
YAIL, COLORA00 AS FOLLOWS:
1, Chaplin 3.403aka Tax ie nareby repealed
and reenacted to read es fouows:
I. GENERAL PROVISION6
340.Ot0 Short Title. The ordinance caddied
in iNS Ghapler 3.05 shall ba Mnown es Ihe7awn
Sales and Use lax Ordinance.
340.020 Oefinliiona Ae used In trio Chapter
3.40, unless She context otherwise requites, the
iDllpwing terms Shall Here 4ha following
meenlnps
111 "Access services` means any charg6 by
local telapnone exchange oompenies td
prorldan of [elBCOmmunicaunn aervkes or to
their watomers for use i providing the
igecommun ices ion,serv(cae pt,,glydlDp Lov151Prs
(21 "ACpuleltbn cMrges ar: watz'':irteysaps
-'purpneea erica;' as dB}inBd in SiaCliOn
3.ot.DZO12Tl-
f3S "Auction sale" means any salewntluc[ed
dr Iranuctetl al a permanent place vl business
ppBra[ed by an luctlOneer Orb 881e rnnduMBd
end frenaacled at any €ooatlon when lanplble
perwnal property is sold by en auctioneer
avian such auctioneer is acting es poem for the
pamar 01 aUeh pBSaoneY progeny pr w In18Ci the
owner Mereo} The euchonBBr at any Bale
tlafiMd In wbeeclion f3S vlihis5x[ipn, exCepi
when acting as an appaatit for a duty licenaad
retailer a vender or oaken Belong only tangible
perWnll prvpeny which Is exempt under [he
y~et~itforDw Cehne~ei~n e~us'~tion {2q1 of sins
geption, alto the Bak maM by him le a rBldll
sera, ae defined in euDSectlon 5291 O1 this
Section, end the businau contlocktl by said
wctlaneBr In accomplwhing such axle is Me
tnnaecllpn of a bualneaa as tlelined by
wbaeclbn 14j of this Setllan.
(4} "Buainees'' Inctuees an activiflea engBaged
In Or ceUBad 10 b0 Bngpped In with iM ObIBCl Of
gain. beM1il, or advanlaga, direct pr In IrecS,
(iy "Cnelltehle orgenlxeuon" means any
Bnhly prganmetl Bnd OpBraled BxClUSrvely for
raliglous. charitaWa. acienti}ic. testing for
public salary, Illprary, pr etlucellon Durpwes,
or m footer natipnpl pr internationp# pmeteur
epona compalilion [Cut omy it no pan of iia
cmroren or ammels. no pan or Ire net
Or whiph Inures to the bane}+[ 01 any
lareholtler or indiritluel. npaubalentiel
le activities of whim is carryY Ong on
Ida. Or dtharwlae eltempling, to
leglalation, nntl whim does opt
E in, pr InlervBnO In env m1111ce1
pnlCe (InClutling 7hB pubk6mnp or OielNbullnp
al aletsments].
IBS Town Anprney" means tM attorney or
altorney5 for 1hB Town
(7} "Town Clara" means the clerk o1 me
Town.
(97 "Town Council means me council pl me
business:
{B) Tire memtaimng wahrn the Tpwn, dhBCny
indirecuy or py p aubaitliary. or an office.
disnibunng house, saleroom or house.
warehouse. Or other place of Dullness, arid
{b) The 901iCiting. either by direct
represemeliyes. intlI1BG1 Bpr86BPta11YPa.
nutecWrors agents. m 6y tlislribulion of
catalogs or ether atlverhamg. or Dy use pf any
COmmU01CSSI0n media, or by ua pl She
nBwapaper, ramp. or (BkW510n advertising9
med19, or by any other means whatsoever, of
bu51n B5a irOm pefa0n9 rBNlding ih Iris Town
.end by r8B30n Ili BIBOf receiving prtlera Irom, pr
Belling or leasing tpngiple pe Son property to.
Gp0 Sim Ii0itld 18iribulionlantl glp~a for ~h s
Town. P Be in
115) "Finance Department" means She
finance tlpPPanment of the Town.
1181 "F'man ce Diracf or" me ns inB
Aaminiahafive Serrlcea Dlrectpr of the Town.
117} "Food" means toad which Is edven'rsed
or marketed IOr human COnaumphpn and i5 sold
In the same form. cpntlhion, quanti0es. and
packaging as Is commonly sold by grocers. The
term includes, Dut is not Ilmiietl to, cereals and
C@r8el pfOduMa. milk Bnd milk produci5: meets
end meat products', risk and lisn products: egg
a egg prptlucls; vegeSaolas and vagelppsb€e
Bug u P otlurcts find sugar aubaitlltutles, cb17 s
end coffee substitutes; teas, cocas, and cocoa
products; appal, ppndimBD18. ea!( Bnd oleo
m erne
(1 ] "Gross taxable sales" means the total
am011M received in money, Cretllis, or property.
axpfuding she fair market value of exchanged
prppany which is to be rota thereafter in the
usual course of the reteller'a business, Dr other
Cpnaitleratipn v01UBtl in money from Bales Bnd
pUreheees ei retail within thib TDWn and
braced within the prpviaiOnS Of ihl8 ChBpIBr
3.40. The Taxpayer may take credit in his report
of grass Sales mr en ampun+ equal to the case
price of property returned by the pureneeer
when the full Sale erica lhBrBpi is relu0detl
whether In cash w gy credo, ThC lair market
YaluB Of any a%chenped property which Is to be
eoltl lhereener In trio usual Course of the
retailer's truaineas, if mclutl80 m the fullpnce 07
ew rtlelB, she{I be excluded Irom Ina gross
sales On pn aeles at retell Ina: are values In
money, when ouch sales are metle under
COltdiliOMl 58188 COnIr8C1, Or antler pfhnfOrms
I sale where Ehe payment o} the principal Bum
thmeundpr is Bxrenaetl over B period longer
then sixty (80y days tram the date a} sale
Mereol, only such portion of the sale smvum
thereat may bB Counted for lM ourppooB8B OI
Imposllion 01 the lax imposed byy Ihis ChBpler
3,40 as Res actually been retested m cash bythe
Taxpayer durirg she parlod for welch me ter
impoaetl by :hie ChaplBr 3.40 ip due end
payable.
:201 "Mod lied wamBauter spnwera pM Town.
eMana Ihp: One or the tpllpWing pl@men~mUal
be preBent-, {11 ins pYeparahpn or amechpn o}
th0 prOprem br SnV cvalomai a uws repul•ep an
analyyaa' pi the eustamer'S rpqulremenr Ay the
vender, or (fd the ppro9rem repuvea atlaptellon
by trio vendor to be used In a specllic output
derlCe.
12p "Minor vehicle" means any motor
vehicle, irolkr, semi-Iralkr vBhrCle, lreller
peach Or die home which ib primarily
tleaign6d to be operated or drown upon any
Nghway Th78 definition shall not apply to
VBhICI@a dW11Bd Bnd operBSed Dy any
tlepartmBn! of the lederal gOVernmanl or State
government or any inner agency or pollpcal
bdivlsipn iMrBpr, fire-fighSing rshldes.
Town vehicles end term :rector. farm Irallere.
hay balers. combines nntl other heavy movable
farm equipment pamanty a pn terms end
not on highways: and road~oElera end rwtl
acninery lemporily operated or moved upon
the nighwaye
(22] "Parson" VnclutleS any individual, firm,
pa/tnef8hl p, jvlnf vertu r6. BsaDCiallOn,
wppreuon. askta. lruel. receiver. or any
grove or combination acting as a drill, and
Includes the plural as wall as the singular
number.
1231 "Purchase price" means tae price to the
wnaumer, exclusive o1 any abet[ sex imposed
by the lederel pr Slate government or by Ihis
CDapter 3.4p, end, in the CdaB Of an r61Bil galas
Involving IM exchange al property. also
BxClusiv0 Of She 1Blr mark0t vfllue O}the progeny
exchanged at me same bme and place of m6
exchange d such exchanged property is [e be
sold theroaner in the usual course of the
reteiier'e buaineas.
1241 "Reieilei' Dr "vendpi' mBan9 a pBr90n
doing a retell business known fv the trade and
public es such, and 9elling to the user or
consumer, alto not for resale.
125} "Befall eal9" Or "purCheeBtl of iBteil" or
"aelEinp et retell" includes eN sales. except
whDlBSale Sales, made With{nine Town Bnd an
aatea resuning in delivery ro users pr
mars within Ih6 Tpwn by fetallBrB and
venAOn totaled outeitle the Town.
ai 112fih43BJaiser ?ladle and purcheea" Inciude5
instekment erW.prBtlrt axles and lab exchange
pf property a8 well as the sale Ihereo} for
money, every such Iranaaclion, contlitlonal or
otherwise, for a conaitleratmn, conStitWing a
agile, end Me sale or kaae Of Ih09B SBrvICea
apeclpcally enumeroletl in this Chapter 3,40 as
taxable, inclutlmp~, (i} gsa. elxtric nntl steam
services: (ii1 modified cpmpuler Epnware
perracBS: nntl n1rl the Ieeeing pF Ianpibl0
personal property, tM IransBCpon of lumishing
rooms Or aCCOmmOdal[On8 by any pera0n,
pannerePop, e5aociesion, Dprppreli0n, eseate,
rppelver, IroetBe, 5531®®nB6. IBaSBe. Of pBr89n
acting in a repreeentallve Dapecnyy or any other
Combinallon of indivitluala by whetBVer name
kpDwn iq 6 person who Ipr a ppnaldBfehpn
uses, poueasea, or hBa the right to use or
poaeeas any room in a hotel, apanmenl hotel,
of aging house, motel, condominium,
tOwnhpUeB: hp181, gusat bpd BB, gUBet ranch,
Inller Coach, mobile Roma, auto Cemp, ar
Irollar coon and park, Under any ConCessicn,
permit, right of access. lipense sD use, w other
agreement. pr ptherwiae.
gale' ar "agile end purchase" excludes:
(a] Adivleionof pannershipaaeets among the
ppnnera apcprtling fp Ihelr IniBrB91a1 In the
pannerahip:
(b} The fvrma[ivn of a corporahon Dy the
ownBlS 01 B buaine8p and the Iranafer of [hint
bueineis assets fo the oprporetion In exchange
for all of the cwponlivn a outstanding stack,
except quefitying shares, in proportion to the
saaeta CBnlrlbuled,
1cj Iha Iramfer of easels of ahereholders in
the fvrmahon a tlissWVtion of profeaeipnal
potporations',
(r11 The aiasdutign end The pro rate
dlBhfbUtipn pi iha WlpOfatlOn'a a68B19 10 IEa
etockholtlera:
1e] TM rronater or aeaen ham a parent
mzporalipn to a aubaVaiery pappraNOn or
Gprpprelipne which era ownep al Ieaat eighty
petcenl (a0%p by the parent corporation, which
[nnefar b solely In exchange for stock w
aecun[iBa of me eutwidiery Carporatlon;
TLm W rte.Yt page
• • •
' 7Yte Va[i 7)ati -- Septer7eber 38. ]987 43
vested in antl shell M axerdaed by 1M Town make reluma end pay faxes at Intarvata not wen ma[eriah ere Pkketl up by the purchaser, by the Finance Director tp any person entilka a
rnpl7t pf8DlOllS ~(~ eIW 1l iris purchaser pt such materie}a preaen[s to en exemplionwharesuch penonrkdisbe9
Msnaper. TM Flnance ^Vrecta shall aunt the greater Man Mree 131 monma.
fit Tfae trilotl8r or ~isete from a w~imery 7gwn Manager in Ihp adminlatr#t44n 61 this 1p17MFinsrtCe Dfrettarmayextendtnadale to lha retailer a building permit or other thpi: (p a tax was p+ttl by endmer hereon, me
aponnonorcw~rationawhich ueawnadal dr+pler9tl}mine exlanfpmvided hareln+nd roF meMln~8r81Urn end 0+yfrlp the tares due dpcumenlpH4n aGC4ptahle th the Town purchaser, anapurcnhse matle on treroan of the
,ass .Iynor r r 190In} rvy the panto }n ens rotas antl repulsllpna Pmmulgeled wda! we reeeana0le ru as antl regulatEOna as u required t+aO+ pa Al use tax has been paidvr ~~atabean granted tp such pu cnaser,fand
RpanOan lq a peront [arppreltpn W 1+ heraUntler_ y be prexribetl tllfnelW, bur p such 7ha kepa7er 01 tan bIB IprO n
11a1Mr auhakdiptYg whicn le owned at teal 3.40.080 Racalpta, Dlapoflllon. The monies palanskn shall be forapreakr period thane 18] gr herons PB Y (fill me peson entitled loth exemption held or
IIaamy ppaaroant IfiPly) by theparMt Mrporuion, received by rho Flnance Olraclvr from Inv lev proritled In SKllpn 3.40.13011}{bl. wllho0l conaltleretian lather than the reimbursed such purchaser for wcfi lax. The
etich Vansfer Ve solely inaxahenge for atackm Immpp Jana co0eeka puravam to Mle ChlRler Itll Tne burden of proving that any retailer is purrJNae,Iola, or promotion aflM~trenalaror's burden f promo trial plea, prvicea, antl
pW dues o1 IM harem corpora l'rvn or the 3.40 shall ba dap0elletl In the gerlafpl land pod axempl from 4roilactinq me tax on any gpotla0r ProdVCl) t0 a vendee IoOalad vUlsrda IhB Tpwn commodities on w~lah lox reluntls an claim+d
ubsidiary which reCehed the aaaM6: n Vial ProlKta funtl of the Town prvkas aOltl, antl peyiriq Me pr110 to the IM use outside the Town in selling products are axempl from taxation utMer rots Chapter
((4g) A lranalar of a pannlnnip Inluaat 3.40,096 AppllCaaHiry l0 6anke. The Finance Director, m rpm making eucn reurns, rtnrrrialiy add al whdesale by me rrensteror 3.40 pr were rim al retail shall ba on the person
(P] The vansfeNneraorCCa Iaatinh quabylrlp Wovhbne Of [ s Chepfar 3.40 ahatl apply [o fllali he on the retailer or vendor under such Ipy Au commpditks which are taxed under maNinp ouch claim under such reeeanebke
rider 3KLpn 35elal(11 o11M Imprnpl uliansl hpnkinpy a9e0Claliona pod IP bbeanks rwuonade requframenta of proof as eel tOnhin Me provisions of Artkte 27, Tale 39 0l Me requiremanl9 vi proof as set forth in the rules
)avenue Coda of 1951. es amendaA: p anlzatl artd chartered under 61e1a few. rrre rulr sod rapuhbdne prrctlbetl tRerelvr. Colorado Revfsetl 6[atutes, antl ell antl regulalipns preecnbetl mentor. IVO ouch
{i]7M format#on afepannershlp by tM 3~4010081p1u1s of Limllalbns.TM Gxeafor {alHatllppule p,isas batwepnfh+purcnesar n++'ttwd'1'+s whlCn are lexatl antler such rolUrrtl anal) ba made or Cretll}allowetl mfln
'anafe<oS opera lotto pennerahlpwlranafen pnY f+~rlad, topemar with mlarel{IMrean and Ind aellerasto whetMrprnptany pale, aarvVee, Rrm'larpas pod for pwennieh the tax rs refunded, amount greater than the tax yard,
~ ^ partnera»ip in exebange for prpponlpnate penalhea wnh rgapeet ehermd, Impoptl oy lots or epmmatlitY h axempl bom taxaSlon under Seelion63B 27-201[6] 01 the COI etlo Revised w44bsecson lay of tents t6ee[ionrMal! pained on
tterae[a In the partnerMlp, Chap[ar 3,40 aMlf not be psuppd, nor atoll 3anldn 3.40.1990, neverlheMSS IM saner sheA 6gtutps. usptlfwthevpprstivn of tarmraniclee fame lurnisned by she Flnance Department
1f~I1 TM reposapeion of penonal psoppny by pnY nonce o1 Ifanba IVMd, a tllstnmf warrant ep11Kt, antl ens purcnper MW plylne lax, antl are halo used on terms and ranches. U
d+aHel mpnpage odder ar foreelowre bye booed. a s0V[ Inr cgllKlivn be inallluletl, na Ilte pilot ahplNhlnauppn laswto the pureMpr 9 eon receipt 01 ouch applicedon antl proof of
M holder, antl any olhpr aC[}pn l0 COIIKI IhB pRle be a recelPS Or COrtkfiOahpn. On fprmp IUmlalratl by IS4] Any le tlf any fltticla to 6 retailer Or 1M maSSere conleVned therein, Ina Fine~Ce
{k]The transterplaaSete between peren[entl wmmerrced.mmemanthra+{3]yptbaher the 1M Financa Department. ahvwinptMnamea Or vender Of food. I3. pr beverages, which Director .haH give notice lq tM applicant by
toasty hold aULNldleey rwrporvbahe, pY date On warlCh IM 18x wee pr a plyahle, nor the seller antl me Purchaser. lM HBme artiste I9 10 txa fUTIShBd lea COnsUmer pr UBBr, order In Wrlting o1 hl9 dKl9tan thereon.
alween fubsWlsry caporellona Plpsaly heltl lMlkany lien conlinwgiber wch[p»prrrptl, except pUrCM6W, IM dlle, Prke,amoun[ol tax Paitl, topeffrer wk[h its foptl, meals. or beverages Au/lrievrw eppllcams. wnhin IhlnV i34! tlays
y the parts harem corporation. or between for uxasppeeetl before tM eaplnlVOn of such andabrk7aktemem of thacfaimol exemption Purchased, end )latex la held on the retail sale a r luck decision s rseiletl to them, may
arpvntiona vmkh are pwn.d by [M Nine ported, nptke o}Ilan wnh rrpect to which ha TM Purchaser IRUeaher ma appry to tM ~p required by Seclrpn 3.40.520[1} gr (5y. pethmn the Fnance DuacWr for a hearing on
harehddera In idenueef pareenuge of stock hppnljlrM prlvrfo the axpitnlonpFSUCh parfotl. FiMnce Dlreetorfaarelund orsuen taxes.end {711 AnY sale of any eOnklrrer pr bag spa 1M claim M tM manner pronged 1n secnpn
iwnarahip amaunla, computed on 6 In whkb apes ouch lien ehallcOhllnwpnly for Human file duty 0l the Finance Director to ~Clh'C°onlrelr errorfoapas to be furn6lse tloa Cbun76 atria menr,err ap~adl~to ma SDi~s='on
hare-hyaMre heats. when a lax Imposed by °^+ It1 Ypr aber its hoop pf no[ke thereof. determine its quption of exemption TM 'n P
his GMpter 340 was paW by tM lranlaror TM alalule of Ilmlts[ba pxibtl as set lodh ppuurcMpr maY rpquria naarinp punuanl to paneumer or user far the purpose of pecklgirq 3./0.2ad orm[M Depenmam of Rerenue in the
arpOration al the Ilma II acquirBtl eucn aaNls, r}llein above in into SKrkn 3AO.N00 atoll not Secttvn 340. and the Anal dmgrminafipn pf the a frogging aniclea d tanpibla personal manrrer pravidetl > Section 3.40,290. Any
acapi fp the extant provldea by SKOOn apply lf:iOs Taxpayer lllaaafalNawfrwdulent Flnance DirKtvr may altMrbe apppted lp Me Property purcMaetl al retail. II a separate applicant fora refund antler Me prowslons Uf
16p.14d{11~ For [M purposes o1lhh pareyrpph retain w}th the Intent lv evade the uv imposatl Dutrict Court Cutauent la Section 3.40 or the charge ra not matle 1a the wmainer er bag tg mre aubsec7VOn {4], or any p[hur person, who
k).aclosely hemauWitlkrycorporation lions bymisCMpler3.40: or{IggaTaxpayM aVt htq Department al Rerarrw punupnt to Section the vomunreror user. it soon Cpntalrrer or bag makesany false statements lnconnectionw4[h
n which !n6 parent pprPwa[Ipn owns stocN {Ilea retain prequlratl by 9ecflvn 3./0-190-In 3.40. - ~IM property o}ins consumer or u9er, an application fora refund deny taxes is gutlty
rplaesainpp s! least ughty hereon[ If7g%1 of IM 1M ceN Of a tatty a frauduhnl return witR the fA TM Town's plea tax shell not popyytOfhe together with [hB food. malls. or beverages Ot a vloielion of Shis GMpter 3.40 and Shall be
blot epmbined voting power of all closes of Infant fo eratla the tax ImppNa nythia Chapter pk of urplbh perpnal propertyattatallprthe purchased. em if a ux is paid on the retch sale puniah6d in IM manner provltled by Stara law
~lopa pntiflatl to vine antl owns at that e1pMy 3.40, the rax, IOpether calm Imarpt .rrd fumlehing el Nrvicee If Me tranpMion wu p required by Section 3-W-724!71 or {51- {5] Ciaima for tax moneys paid Vn error or by
largnl 180%y Of SIVB total numWr of aMtr a1 pMa3tiee tnerson, may be aasesaetl. Or prerlovaly auh)ecled 1a a aplaa or uN tax 1121161 All aal4a vl0vnatruclVVn and bulfding mistake shall be matle within mree (3} years
31 other cloves pl etocN, proceedings for [M cd Khon of ouch faxes wrully impasetl an the pumMaer a upr by makriela to comrac[oreend wbcnnlmclors for aher the tlete of pwche9e, storage, use or
(471 "SChOaF' means en Bducallpnal may Da 4aQUn al enY nmp. lotto QpM nl hllurB prrerMr itplulnry Or home rUl! muniClplaly uaB In tnB bulldmp, erection, elterabpn nr rapes COnaUmpnOn pltM 9npd9 ar NrrlCBa fOf WttiCn
nadtution hawng a Cumlculum compare le to to Ile e re um, the tax, lopether wits imerpst equal w or Vn evceaa of the pies tpx repuiretl l+ of alructines, hiphway9, roads, atreel9, and me refund is claim and 4nen M processed for
bade. grammar, junior hlpn, Rlph achoal. or +~ panallla thereon, may he aespaed arW be Pmtl purnuanl to Section 340 140 A crodrl aMe T abbe wOrktl9 pwnetl pr used by', [eluntl rn aceprtlence with fie rules arW
wtlape. or any cvmbinahon IherpOf, r6qulrinp collKled et soy tFme, B8lgre Ina explralkn v1 shelf be grenletl against the Town's pia tax ihl FdeMrUtmelnk5u[a painutronsL tarx5l foe euGaectipn 141 of this ISeciinnhexC+pt tnsfihe
fatty aHenasnbe antl cherping a ldlion lee wcn period of Ilmlletlon. IM taapwyer and me with respect lv fupn traneanlon equal in Pe pn rns
{281 "State' mNns me fate PI Colaratlo. Finance DGKtor may agree in wrhrng Sp en amount fo IM lawful)Y Sinpoaetl tout pips ar palilical subdivi9ianS thereof in their proceetls vt any such clam for a refund shell
{241 "Tangible pprepnel proPeftr' means +r[arrpipn thereof, end the perlotl ao lgreetl on use [ax previwely paW by the purchas¢ror uae* tlorernmanfal cepacflkas only: Ina[ be applied by IM FVnence Depflrtmenl to
vrporeel paconel prpp6dy. may be a%tentlud by aUhaequpnl epreraMn[a In Ip Mp prerioue atelulOry Or home rule t~irl'Char~[erac lharltableriutnchanstsntl eclrvll tee! again8 the Clal1manrl berore tae prwle~nce vlietuch
(3pf "Tax" means aVmer the lu PaYeWa 4Y wd0np. munklpamy.TMampuntvl maCreddshalVnm BBu
he puaturNr I e ommotlVt ar p+rrce excaetl IM amount al IM sales rev rooWred Ip or. claim by me Finance Department, antl Wither
Y II. LICENSING ha paid ppursuant Iv Section 3,40.140. Gill 3chovl9, ether Ihan schools heltl or except [het I such excess payment OF tau
wbjKlty lax. ortM eq rapa7esmounl al taxes 344 isg l,rcenaN.Faa. RwvpfJ110n. 1 3.9i7403eke Tax Base: SCrredule bl Sales tnntluctetl for private or corporete profit, preys in any period hdiaCOcered aseresuft
Ice from tM vendor agr ouch cOmmodlliee or 1 Ill) A p)
rervkea durlnp the penotl for whkh M u salsa lax ucenee anau 4• required fa any lax (1) Except ea ptherwiN pwvidea in Chia the Flo nee D~ree~or obeli issuetpa contractor tlet+cienc es berc etli o ¢reE~antlt eanaessed
tpuired to report his cplladiom,ee lhaconlexl pMSan Ip arlpape in Ina Walnpa 01 falhnp a! Wbaepfi0n {ll. the pies Tex la Imposed pn me
tqyy rreeqqulro- fNwl in Ina Town ungtnle pareonel property or toll Purchap price al articles aoW aher or aVbcontractpr a cartVticate Or certificates of egaind tM Taxpayer as a result ai such autln.
{S7)"Taxpayar~mrne pnyperlono6lkpeled prdeee mat era 7axabla hareuneer which a+a manvtaaure Dreher Mvingbpnmatlelooner exemption intllCatinq that the convectors or then such excess rnpmea shall by first applied
a aapunt to tM Finance Director for Tex Purchased lotto Town antl sreaubyed to salsa and indutlas lhefulf purchase prkcetOr maknel wbconlroclm's purchase pt cpnatrunion ar apainat anyde7VCiencres ouhlandmgta roseate
-dtKled 4r Ip by cplledled antler IM arms n1 lax pdrwant [o Ihla Chapter 3.10. A la%Ileenae aloe antl thl service partvrmetl in OvnnecUOn builtling mel+rials is for a purpose Sta[etl in of In+ as9assmenl 6u1 shall opt be applied 1a
:his GMpter 340 ihait ba prenled end laeu+d by IM Flnance therawllh, exdutlmp. however, such articles a9 Paragraph lal p1 IhVS subsection 1181 antl is, a y furore sex tienUitiea.
1321 'yylwkaekr~ mepnaeperapn dpin + Dtreclor andahau be Vn lprCeana OHect un7Vl the pre plharwiae tlxBmpletl in lhil ChePlef 5.40. In fhBrefare, Iree nom alas kx, The Finance n181 It any person is convicted antler the
•epykny Pfganiled whdesela Or ]Obb~ng prllm Pf: lit IergCallan o! fuck flan N: Or (rn COnnaCliOn with the Innsectipn rokrred to In Director sMk provide Forma for s ch ppfpVl9lpne p1 [his S¢ctran•SUCh COnviclipn shall
weirtaa end known to IM [rWa N ouch antl p!e or larmmsiton of the bueVness. i! any, SKtion 9,40.020{28y{k]. Ihp salsa tax is apPlicelion antl far ouch certilicale and shall be prima Facie evidence that all refunds
salknq l0 retell marphanta, jablrBn, tl1al+Ya. Or rNetFng ip sVdh IkfnN. 3Ven llCenar ahlll be Imposed ptly pn the BmoUM Of any InCfae9a in Nava th9 aulhOfity Ip r+fily 1h811hB CanlfaCl O! rBOervetl by such parson tlurmglhB Current year
ether wnolesalera far Ha purpOp a7 relate, pranled only upon eppllullon atallnp the acme ma kh mu 9l colas pf tuch seats mulling °+ subponua 6tpr n, rn act, B+[11160 ro the ware o4tarned Unlawfully, antl th0 Finance
133j 'Yf n0169S18 Zak" m na • le by and atldrees 1 Ihp hereon deilrrnq such nom the ulseluringg. 1aaluUrq, r iaganpa of Vch Oerti7ipxte prior f0 aV~ DiYPg1Br la empOw6retl !0 bring epArppriale
whoksekrs to sekll mechanta, lobbera. Ilcenae. Ina name of such bualnps. rt any, antl physrC4l Cnpging of Ifra oasts by [he Issuance aclbn lOr recovery pt eucn refunds. A poet
seaters. or ptMr wholMelare for irate and the lerahpn, irxlutlmp trio street number of lranakror cvrporauvn Except as otherwise 5131{fll Safee to antl purchases o! Tangible summery slaiement of the above-described
Toes not mplunB a Na by WhpllHelara lp V9Bre wch buarnese, If any. pntl WCh other lotto a ProvWetl in Ihlewbaecltan{1],iM 8e1+9 Qripe is parwnal property ny a person engaged in the penakies shHll b¢ primetl On Bach term )pe a
sr cpnsumera no} Iar resale; the )aher typal OI the Flnance Director may Nqulre No license the grou value o! all malariels. labor antl business of manulectunng, compountlmg far reluntl.
sales shelf hatleemadloberetallsalpandahpll Ipuetl pursuem falRVa6eellon 3.401tOManbe aeewee. end lM prpW merepn, inctudad in the pie. prom Or use. any 6nrtle, substance. or yENFORCFMENT
be subtt'eeccl ~v theprommoneollhl9Chep1er360 transtprabte, price charged Wthe user or consumer. commotli[y. which tangible personal property
(3A0.930 COntidenual Rewre of Returns, 1211n Case buslnnaVatranaanpdattwo(2}dr ~~m~~Iea pntl pf~vess~d} tlin Sleetion ~9rertlrsol arhwmrponent pert oitne produClO Ip,e~1B8200. Recovery of Taxes, Penany antl
jt} Except In accortlence wlln lutlidlal Order rtlpre faparele places by one {tJ hereon, a p {1] Ail sums of mpnev ham by the purchaser
or as OMarwise prpvidetl herein, lha Yown operate IVCenae for each piece at ouaineu 340120 atex al the rate pf tom percent ld%!of aervicewhich+s manulactwed.com Doodad or
Manager, the Finance DhaClotantlthetragenta. aRpll ap req Ifptl. Ma amount pf its sal B, t0 be cOmputad m 1Umk9n8tl, antl !n0 COnlalne+, IBhel pr the tp the retailer as to%B9 imposed by this Chapter
ekrk. end employ~ea anau riot divulpB any 131 Each IVCOnae shall pa numpered pna enen eceprtlence with the echedulea or eyatems eel turnVSned snipping c+sB ahereol, shall be 3.40 shall rte end remain publk money. the
inlamation gained Irom any return t~lpd under gnaw the name a1 Me fic¢nsee endthe place of forth in the rul6a antl regulations prescribed dee'ned to be wholassEe sales pntl shall be proPany pl the Town, in the bends o1 such
rM provsions vl Ihls Cnapror 3.40 bua4na9 of IM kpKBBB entleMll ba ppntOtl lnl HterelOr. $aitl acfiadulea Of eyESem9 shall b0 exempt item 1¢xmlpn under ihl5 Cnepror 3.40. rel8rler, and hB snail hold the same in tru911pr
{21 The YOWn OHlcia{e Chirped Wllh the Conapsuous plpce pl lhB plACa of busMesa lot desgrred ao that no such la%la chergea on pny bsactipn 1261 w1h ~grgreph (9y pl ihi5 [hC adl¢USB antl ba POtil q7 the Tpwn until peitl
Wstpdy a7 r61Urp6 111ptl pursuant ip Inn whk 11ta1eaUed_II IRBIiCppeeed0ea npE hevep eels pt)wanly-lour panl915.24y pr 1699- fag d[o food products. to the Frnence DVredor. antl lvrfaiiureto so r>ay
GMpter 3.40 shell not be required l0 prptlupe #ace of bualnea6, Ihan Me license shell show (311p4 EaCapl es prarltlad in paragraph Ib} of knpkle personal property enters into me to the Frnance Drreckr, such retailer shall be
seen returns pr BrrtlBnCe o! any Mellen IM maillrrp edtlrp9 OI 6UCh Ileanaee. this auWectlOn {3y, rBipklera atoll atltl Ina lax praae981ng 07 ouch prgdutl9 arts, Inere}ore. rs pUNShetl as provided herein.
evnkmetl Iheleln In pny action Or Crocaetlinp Ny TM FVrlanee Dveeta, aher reuonanle Impoaetl, ar the average equirafenl thereof, to exempt from kxetion when' (21 let H e person negfacts or refuses to make
in any court, excepFt an bphaH Ol the Flnance noti[a antlefull hearln0. ma99revoxelMlicenae the rife price or cherpe. ehowtng wch kxasa fU ll is intendetl the)such property became arelurn lnpaymemofthe saleatav orlppayany
Dtrxtar in an action under the plovlalona of of pypersontoundbyhlmtohavaviohted spy operate and dhtinCt item, antl when adtled~ a^i^tepral or ppnsmuem van otetood prndun aateslax as required by [hVS Chapter3.44, [hen
1Na Chapter 3.4410 whkh me Flnance DVradvr prpvielOn of this Ch6ptef 340. wcn tar aheh conalllulea part of eucn price or which rs intended to be sold WUmetety al retail ~ IM Finance Director abaft make an stimet+.
iaepany. or on heheH Of pny psny lp an a0upp ;51 A0y hntllnpa and pMer pf rM Finance ehsrge and shall beadebl from the consumer for human consumption; or basetl upon such in}ormalion as may be
or proreMmp under the provhlona o7 this OlreClar ravdlnp 1ne license o1 enY parson a user to its relsile[ umVl peitl antl afiall be 515 sash pmpeny, whetn+rprnvl rtbecomes .useable, at aria amount of raves due for the
Ghaplsr 3.40 prW Gameba WpletoriMredl or shall ba sob{Kilo reviwW try the Dhtdct Cope recorerebN al taw lmlM Nine manner another an int6pralorconstituene panorataodproduct, period brwmch the7expsyeriatlelinquem antl
punuanr lpeny Vdiglalwtlxln wnkn OMnethe dprxl appbCalinn of the lappprievad partY~TM debk. kaehemicat. solvent. agent, mold akin usrnp, shalt add tfieretpa paneEEy Bqud to lnl sum 0l
C01rn triey reQU~re tM pratlUCliOn pr arts HraY praaetlpre tar nvkw alrall a• r nprly.r [p1 Any .nlarkr Nlling roll[, rin0u9. al w OtMr material, is uaetl for the purpose pr Ntteen tldhrs ($IS) for eucn Ia Vlur¢ Or Ian
Mlmlt ip evidence ea moon of auChfelUmaapf peeeW4e, the Oanw piprpddetl fpr lha rerbw pl ap nluous llgvpre by the dank meytrwludO In Prr9dueln9 pr rntlucrngachemrCBl Or pnyerce! percent [fowl lMrBo}anO lnlereat pn aUph
tM facl9 shown merebyrue pattlnenr to lM pntlVrge es p:prgea by prnCptlinga In the hn ales pric6 Me[ax levtetl untlerthk Chepta cnsnpe in a food product ar la uaetl tin IM dalmqupnr lases al the rate impaseP under
satin or proceeding antl no more nature at certlaarl, 3.44, ycept dot no reraikr Meil atlvertip ar purposes at ptecinp B loud protlucl in s more Section 0.40.230 plus one-hall AerSenl Itr2%l
19]NO provraVOn atlhte6KGOn 3.406301na11 191 Na license shall be regWrod tar any hold outto the public in anymsnner, tllrecdyar ~ coneumaA~tllssipated or deseroy ptiHxed per moron nom me dale when due. riot
be epnahued to prnnlbtl IM deuvbry toe flarson engs0etl exGUeEValY in the hvsirsess of IrdlrKllY. that ouch tarn la riot included uepert V+d fo Tne exceeding riighlBen percent 118%) In the
Taxpayer or 1o nk duly eWhorizag styling cOmmvdlba which. re exempt from of rn0 sells price l0 the comumer. The avlemhkmnderatl unfit farWnner ue6. in Ma eBgr ate,
representative ofawpy of any reurn os repon taxation u0dar lhh Chapter 340. schedule referred la In w6aeclivn ;2l of this ProCeasiMr ptafood product which is intantled In}Promptly thereafter, the Finance Prr+cmr
etetl in connect+on with ma lax, nor tp pro»tbn III, SALES TA%- Seca'on .hail M sad by ouch rE[aller In to be pile ultimately 9I retail for numen shell give to the delinquent Taxpayer written
1rw puWlcation o1 etelhlCS to elpsllied of to tletermining amounts to M inclutl+d In such eansumpUOn- notice Ol sash estimated taxes. penalty. and
prevent fhp itlanhliCetlOn of psnlcular rePOrta 3.46,120. Prppprty antl 3arvkaa Texad~There rip price. No ouch retailer shall gain any {141 All ptBS end purchases Of eiectricily. nteresl, which n01tCe shell be aril by
or reluma end Ina Inkrmahon contHnad bladed, end [hue snarl bs cplleOtatl end psida Isenalit from the cdll+cllon or payment 01 such chat, Sea, fuel ell. coke, or nudpr 1uel.lor use firer-Class mail directetl to the last address Of
titarein. nor la prohlbVt its Vntpechon a1 me ulna tax In the amount elated In 6ecpOn tax. oar aheufM USe of insects uk referred to In mining. rehmng, unpatwn, construction, such person on fVle wuh Ina Finance
Tpwn Adafney orany plhef hglllreprepnuSVve 9.40.644 ea lolVOwa, in su6aeeHOn f2] of tole Spctran r41+re eucn la~avammuniWtion Nrvrcas ens street and Depallmam Sucn esumale snail Hereupon
of IM Town pf rM repon or return of any ill On the purchaN prka paW of Charged rN+llar from liebfllty for payment a1 ma lull [aliroed IranaportettOn services become orients OttlehcrencY. within thirty {301
Taxpayyer who shall brlnp a0 aellpntp pleeWe upon all ple,purchues•rpnteh andlWes or lmgvnr of the uv imposed pureuantto Section 175)In any case in wnlChapies tax has been days alter the nvlire at tleliu6ncy ie mailed,Me
pr review ma tlx baeeb thereon Or ag6lnat iarplbla paraPnal property at r6lall. S.A0.1Y0. Imppaed Under Mia Chepl6r 3.46 on lubricating TexRayer may pellhOn Me FInBn Ce DireOtOr IOr
wnpm an action pf prOCaatllnq is COntemp}aled (I In the cue of retail p{aa Invaivinp tM 9.60.1511 Gradil $pla. oil uaetl Other than In motor hicks, [h6 a hearing in the manner provitled In section
or hp been mslauted antler Chia Chapter 3.40 axenpnge at prppeny, 01I tM purchase orbs {71 In the ape of a gala upon credit, or a twrchaer thereof shall 4e eneiued to a remna 3.40,270 and eimar ey appear Tne District
pt TM provsion4 0} this $epNOn 3.40.030 paid yr charged, ndudlnp [he laVr market value ppntrect for pis where !M Price la paid ire equelto lM ampun[ol the ples[ax peitl on Thal Coup as prvvitletl in Saetion5a0.290 pr to me
anal) not precEUde the Town Manager, its vlthe properly excMrpetl al the limaend place installments, end Illle tloes not pee until a Iwrtron M tM Wea price (hereof which Is (]epartmem of Revenue as pravitletl in Section
Finance DVKIw. Intl 1hNr apenls. ekrka, end pl IM eachanpe, esclutllnrqp~~ however, from tM hhun tlale~ pr a pie securetl by a charts[ attsibutabte Ip eM feaerel eacrN tax imposed 340260.
tlmployeps Irpm tlirulginp any Inkrmelian panaldera[{pn pf tM pureYrap prin. the lair mvrtpege a! a eontlhlonal eel., there shall be on IM sale of such lubricating on The refund (3y fat H ny taxes, penahy, pr mtaresr
gained from any return pr autllf to thl lsdemt market value o} IM exchen9ptl prOpany, peitl upon each payment [net portion of the allowed antler thissubsectipn {20)shaU beheld Imposed by this Chapror344antlahowntlueby
government, the 6ta1r, Ihs Department of prpvidetl that suchexchengatl property hto De Wlptfex whknlMamounl peidbenrelnreiaGOn by lM Finpnce Director upon reCeiwnpp antler returns Filetl by me Taxpayer or as shown by
Revenue. [he Town a any ether munlcipauly, WW IMraaher In Me wwl sauna of dIa to tM total purehaae price. Section 8425 pf Ihs Internal Revenue Cptle of easessmema duty matle es Proritletl in this
IM Town AttOrrray, the Town Mmapar. arlM Mederi PdsVnep. (2115 IM Mailer hanalare, eell9, 83signs. Or 1951. asamended.a refundpllhefedersi excise Suction ef¢not paW WHninfir615ydeysalterthe
Finance Director. n« shall rrw Town Manepsr, f3} Upon fekphvne and Ialeprpph farvlcea, pIMsWlae dlapaaes of an amount vabte. rev peitl on Ina sal+ol soon lubricating ptk The pine are due, then [he Ffnenpa Dnector shall
me Finanrs Director, and Iheir pgpnk. Clprke, whether Wmhftetl try pWUC or prwale Nan M ehetl ba tlpmetl to Mue recairetl Me ckim for a refund anau M matle upon forms sue a nonce. sernng forth Ihs name of the
a employees fx liable Iv my Peron, 11rm a rorpgruVOns or anterPripa. fpr ell fnlrutale full heknce OI m0 pons{fsernipntorthe original fumishetl by the Finance Departmem. Taxpayer, meempum of the Tex, penellres and
corpon7tan for auto dlKlOwre made for me lWCOmmumC611pn prvica oripinslVnq hem or pia and shell be Pade fOrlM reminanne of Me (101 All plea antl purcnas65 pf relecrory interest.IMwteollheaccrueHherppf,antl that
Wr00N Of compupnq OrtonecHn9tM taxtlw received on IelecdmmunlUnon equipment m eke fax on Me balance of the lotat pia price materials and Carbon elKV+des uaetl bye pia Town claims atkrstend prior lien lhereim on
antl owing from any psnon, Hrm or tM Townll the charge la die eervieeh btlied to nql p~eviously refxsnetl. except that ouch Perron menvtacturing iron and steal lorple or the reel end tangible personal property of rhB
oWpOralipn, or Inr the Pwpop of vMlrylnp ^PefaOn In the Tpwn ar hllktlto In aHlllale or tnnakr,pia, aaelgnment. gr dtherdispaaVtian prop) antl aP pies and PUrcnaaes o7 inorganic Taxpayer except as to ores%IaGng claims Or
eompllanab with this Ghapfpr 3.40 or for Me dlvkfvrt of ouch perpnln metownon panaH Ol. of en Kcount rece+rabk by a reteuer toe ohemiceh us+d m the pmcesskng of IiBna o1 + none tide mortgagee pledgee.
purpose of Invallpetinp any criminal or }Ingot ap+rwn in lha Town. doaely hold aubeidiery, es d0finetl in Seetipn vanadium-uranium Ores utlgemem eredrtpr. or ppurchaser whose ohms
etlrrny. {4] For pas and alaclrk prvlce. wMlhw 9.40.0201291 Ikl. ahaunm ba tleamed to require {141 AU Sales and purchases 0l rwwspdmene ~}pye eHachK prior [o [fie firing of the nonce as
151 Any Tpwn Omcyr or emploYp. or any fwnlahatl 6y munklpah public or prN+te 1Mreialler to payyFM plestpxontMCredd pie pnrstar's ink fw use by pub0sflers o! prpvidetl rn tins Section on property al me
agant thereof, who shall dlvulpe any cprponliona pr en[erpnpa. fa qp and raptepntstl by the accovn[tranekrnd prior to near9papera end Canmercfal painters and all Taxpayer, other than the goods, stack rn trade,
rnTamation clrllietl by into Cnapter 3,60 p etaCtrklly furnlahed and foW !or cdnmercul tM time Met [ e cwtvrrru makes payment on pk8 erld pUrcheSBre OS newsya per., es such aM buamass rixtmee al such Tpxppayer-
Wptldentfai Vn any manner except In canfumptlOn end not Inr fpah, upon steam pltl account term rs tlelinetl in Section 2d-74-102 0l me (bl Seitl notice shallMOnlormafumiflhetl by
acwrdepce with proper {valdal order or ae when conwmed Or used Oy the purchaser and 3A0.190. Batl Debt Charge-Otte. Taxes peed Capredn Rpriptl 676tules. 7ha Flnance D6penmententl pall oevarilked ny
omerwise prpvidetl nnain Or Ehlyr ptharhwahall nollrWtlinorlgqMSflam whelharlurnlfhetlm Orr proialexablaplr raprepntetl byamounu I78}All salsa pf fenpprbfe Parspnat prolxarty the Tpwn Menagarprbyfhe FlnenceOvKEp,or
be 9punly of a vidla0on of lhiaCMplu 3.60 and aoltl by mpnlclpal, pu611c, ar private touts to tie worthlW antl anuailycMrpetl off purcha9atl or sold wlMln the Town d deliveretl any d~lYy qualified agent of IM Town Manager
ahlll M pumetrea In rM manrtar prpvidetl by ovaoppmnliona m Mlarpnip Ica Income ten Purptlps maY be oreddetl upon patsies the Town to the Purchaser. me Fineries ^iraclpr, whose tlmies ere the
Stets law 161 [ay Upon Ili pia o1 food a wbpgwnl payment v1 file tax provltled m 9,40.180 Mpp or Lacetion Guitle o} Town ~IlKtipn o1 such tan, end may ba Illed in Me
340.040 Tex Cannot be ~Abe6rbatldAt h b pa fke amount peitl la food a tlrink rots Chapler3.40, hvI if envy' WM eccpunta ere Soundanee. Tha Finance Dapenmam shah aHice of the c0upiy clerk and revatlar in which
unkwlui for any/etaller [oatlvMhe orholtlout °919va8 or WrlNahep lnWWrpuunnts, cola,. maeeher colhoted by the Taxpayer, l~~netax lneke euailable to enyrequeeling vendors map the Taxpayer owns real or tangible personal
Or stale f0 tM pantie or td any cunpmer, lunch counler6. uhtarlsf. hdela, drupstorae, atoll bs pPeaitl upon the smounta ao Collected. Ipeation guVdeahowi~p the bountleries of me p.apetty, and the filing a16UCh notice shell
tlireclly or mduacHy, MaI me rev pr pny ppn sdcisl aloha. nlphlcluba. ubuets, reports, 3A0.170. Exemplkns. TM following gootla Tpwn The requealVrr$ tlor may rely pn ouch preple a }ran an such Property rn Met Courtly
mefBal Imposed by thu Chaplet 3-4q aMn W aMtk 9arp, CLUr1u, Grry01111haP6~ aRd Omar and pR'k6a shall hp exempt Ilam pph6 lax rrMQ ar IPfAIIOp guide arrd any uPd8161har8pf and Canalltut6 notice MBfBO} A71gr aBrd rtOt{CB
reamed ar abaorbetl byy Itre MHkr or tMl 11 Ilk. places p} buelrws al wnkh ptaplrad food under 1M Prariafone M lhii Ghaplw 3.40: era table to each verWOr In tletermining hsa baert filed. or concurrently merewith, or al
anal) not ha added 1n !M plkrrp price OI me IX drlnN h raqularlY wW, Indudlnp Wee from {t] AIV pip 10 lM Untied Stales pmrornment whether to Collect a plan or Vas [ex or apth. Flo any time when take9 due ire unpeitl. wh6iner
prppetty sold or its pseyldep tendered w, It WMCanI, tooter vMklp antl OEMr mobile MW t0 NM Sp19, 111 dspsnmenla 4rM p6nafty ahpll he Impdaetl pr BMiOn tot 8U0n nOti09 ahpl{ have been illptl or not, the
added, mat II or any pan therepl poll tN aC11111ai Cover eMrrppp shall be fnclutled 8a InatlluGOns end the pollllCel wOdhrNkna tleflcienay mefnlalned against a vendor ware fn Fnar}ee Director may IESIre a warrant directed ,
refuntletl. part of IM amau+t pakf Fa WCh food a tlrtnk. ttarepl In tMlr governlnenw eapaekiea only. good faith Commpplke with me most ra~erlt map ro anvtluly autnorizetl revenue pOllector. orthe
3.40,mi0 Excsp lax; Remittance,. II any [81 On IM entire amount pnarpetl [p enY 121 Ail pna made to cRariteble agarhietlona a Iaflllon holds erei}able to ouch ventl"or. prpolil pf fM coumy cammprdinp him ro kevy '
vandor,tluringanyreppmnp penptl,edlKUU parson fa rooms or accommadukrw w in trip Corducl al Meir re0ular trMrttabre 1V- REFUNDS upon, seize. and sell au77VCIent pf the real ens
a ta%an amount Vp exaefa Ol lour percent f4%1 dMlpnat+tl M 3aeton 3.40.020 {Y8y araeellons and pelHhiep. ~ ~ .personal properly of me amoum due topelMr
bf his total taxable pia, then he atoll ramu to (7f On tM once pall tp pain pdmlulon yr 131 All pba which Me 7ewp u ymMbhetl 9.40.190. Refuntls. w;y} }ntBresl, paro#Ils, and coats. as maybe
rM FlpnCe DirKlo! 7M h18 oat amount vI tM ebcr- tp •pe rlormanp of a Irgllpn kfuro. nom lax)np u+lder[MCOnatlludon or l#Mfe (11 A refund sM41 M made, arcretlll showed, prpritlad by taw, aiNbjeot m slid pre~xkling
tax Impgaad In Zhu Chaptar9.40 and oleo wch 3.40.130. CvilaC[ivn afSlaNaTU 1111pof Erpry Urwed Stara. rM SIe1e, or1M Tdwn'aaMtpr ror IMNIea w wefax u paid unaerdiaputeby ap;rps orliena.
exoea amount. Tne Mandan by tb. retailer or retailer, alw In this Cftaplar 3.W called 141 MI pNa of drupe dllParrpW sn any purchaprorueerwhaClaimsanexamytlpn .{4]Such revenue coll6clorar M6SMrrll.haH
venrlgr o} any excae amount dt lax mIiKlYOna 'Yantlar'", ahIIl.IrraspapllW areM prpvlelalve of aceatlsnce with a praeulption: atl 1MM of Wnwnt Io Section 3.40.170. Such refuntl stall ~~tp Inl, upon euHrcVent piths property o}
over tM lour pernenl (4%) d IM IakF taxable Seogorr 3.40.140, be IIa1Ha and ranpoMMN 7a rnwtln In eft hstormsdispenead pu allo4re by made ey rM Flnance Director aNar by Taxpayer or any properly useef by sunh
pus of such latter M rentlpr or the IMgyment of an amount agwltofour psrcront tllncll7m of a Ikalrsed phylicfan; alF~laa of Co+nPhanca calm tM sotlowmg ondHlona Taxpayer In conducthnp hh retell 4usrness,
MUntfontl tailors la rsmN puneluahy td tM I+%F pf all pips mods by him ofrommodilisaar 9lucoae updB !pr arptmant e~•'~.'3Mdin Prac+tlenl: Applicatlpns la refund aM1F be yxgpp}propeny matle exempllrom tM tax tier
Finance DVraclvr IMtulSamouM r~gWfad tots 11MYkaf p apsellkd to Saeeitln 3.40.120 aria alactlonc atl sake of urine arts hlep/4lgHtg made wVHin sixty (801 W suer the purcttpe rouam fo eM Provisigna of Section
nmHtad hY tM provhioM Olmh Chsppr3A0 abaft 6efa*a IM twvntlelh {20y dayy pf each afu+ntl mslanals; all Wes otlnaulln - Of mp goods orprvkawYrereon enexerrrytlm ~4p,210f11Ib1. and Wdproperlyso+emad upon
ya dadfareetoaevlplstlpn al thu Cnap7x 3,40 IneMhmekearelurnfvlMFlMrlca pireclorfa antl 1^IacOrryy darkr, Indutllnp ~ i Is da matl antl mlut be aupponad by Ihp MalS be sdtlin ell raapKU wnh nke eRacl and
antl obeli be recovered. tOpether with Inlrsrast, kla praCaPlnh fiatendar Inonm Ind nefnll an ayrlrpp ^nd neetlka: NI isle d ~~ 9c aHWavll 01 tM purchaser eccompamed by 9re Orr the pine msnrleruis Preepillad by law with
ppManiilbex end road, as provVded in Secclltln amount aqw lp saW four p.rrxnl [4%1 do lute devicaa: VI pka of wheskflatn wiplnpl ppW invoice or plea recdP1 aria respect tp axaputions egarnat erapBrly upon
3.44, iatll to pW FIMnCe DIMtOr $VCh retama 01 bade; all pile M CdptanlY bWa: Oart171Cele lruetl by the rrdler and shall !le fudpament 01 a CW h I rKard, aId MB
IIN Taxpayer dr hY duly aatMrtzad apsnl phau droupps when fumhned by • tlackor. 111008 upon eucn lams r shall be PreiOnbad remetllea of gemhhmenl aha0 apply The
W tumllshad by tbs FNrrtce Dapanmsnt. TM prohaslonaf Nrvlee. r foe theretoe. ..aMrilf shall bs entitled to ouch See In exeeulirp
Toren ones up 916aw1dird mun7elPa1 pba era d Wrrectlw eyephasas. {21 upon receipt den ePPllcalion; 4ha alrctl wemants mere altpwed by law for stroller
and wetax rapdtirlp lOrrrl enWd an pbaagyMt or boring aWa. .' ~'~ Finance Direslor anon examine its acme lake aRVices,
ravhlpnf tflsrMO atlaPted f the executive 531 AIV pop and Wrdlasr of-/ 1 i tlua apeedendaMllAire ndicato theapp1lgnt (5)Any sari fortexrrahown ontMrecords
tllreclpr of the pepartmenl o Rannw W tits antl aervkaa antler fhp Pfovlalar 8p1~er~ by order in wrl0rp of hie decision (hereon. ,~~cppnty clerkseM rKOWere as prodtldd
flrel lull month fgmrllarlClnp Orre hundred alto 3.40.0201Y8y 10 any amuwm. `Aa~.a Aagrleved appsroama, wdhin mlrty [301 days _;g )pig S6C1Van, upon Payment CI sh axes,
lwentV[1Y01 tlaYe oiler life eMwtlve Wla OftM p+rplart+nt resident o! any hC9M.s r~ aNer wch tlKlalon h maned to them, ra#y ~~}paks, antl interest covered l4ambYahalVM
r6gulatren adapting or nvlalnp auto ataMarO del, fptlpinq soup, molar hotel, x~4k~~~..~ pethion the finance Director for a Merino on ~;Te1fiysed by she FlMrlce Director in me pine
ram guest ranch, vOntlpminlum, townMll~;ilaher Me claVm in IM manner provWetl in BeCNon manner as rrlpnpagea end judgements ere
Idl It the eccounPrrp malhpda eguuny Hun, moblk home, avb amp, W t.1 . xt a 40.2itl end may either appeal to m+ DktnOt -Measetl.
amp eyed by lnararldvrln M+lranpct4ondhh or park, Ind Nhd enlera loth or Meankred inb ~Y80 o~tOeMlpE7pece~l+rP+ern1'nt Re+^an ~Me tel Tel The Flnenca Director may oho treat
hualnps or oN1er condllkM are auto tMl ^wrMien pYY mentlaoocupancydaivgma pWa 4iny eucn texas, peMltka, dr infual tlue end
reform of sWe made an a callndlr merits a0commotlations far P tM+tOd Of ar lest sixty manner Orovitled in SECtion 3.66.290, YMriphl unpaid as a debt tlue W Me Tewrs nom the
bph shall ImPpp UnrrKelepry hartlahlp, Me {801 mneacudve tlays dunnp the eakrrdarypr 3~nyhpertnvan t~ reulund ble~arrrd laxF Peas vends°' TM retain O7 its Taxpayer or Me
Finance DlrKtor, upon wnhen noupt pt Me or recediddpp year. g aSaeaemenl made by tM Finance Director. es
wntlor. may acwpl ruurM at ouch kntervalsr Igy A{I ealr made to acnmis. Other Ihan prpvidetl in wWKllon 161 of lhh $BC11on, e1lCh provided in this CnaPla 3.60 shall be prima
Mall, in rite opknion, bettsrsuHiheconrenknca Khovls held pr cpntluciw fa prWak a applica[ipn for retuntl must M matlo by tM aapk proa7 of the amount due.
01 tM TupayyK antl shall not )eoperdize 7ha cappnta plpill. lame Person cats purchased the gouda or Ib} To recover such taxes, penaules or
Odtechon of f11a lax. TM Flnann DlreCmrmey 17) All 311!5 of Con¢lrudlon and buhdirrg pMricaa and paid ma Ipx thereon as phown in
plrmll Taxpayer) whole mgnlhtyy cdleCfed lax melufah. p eucn IBSm is uptl in Section 1M Invoice 01 me sale thereof, 714771 f0 RP.AT
is Ina tMn Ihrp hundred tlal7ere If3001 to Y~2-109 or IM Cbwratlo Reviaetl Statutes, If 131 Ardund shall be matle ore cretliS allowatl ~~
AeoY191i ., ~., ~ .,., , .. ,,. •. ~ .,. •~ ~ 'IY - - ~ r ~ ~~ ~~,i r~NGaQYta .. ~.. ..
r ~~ 'M
44 711e Vaii 7Yaii -September 18.18197
F)t)fat ptlewous page
Nureal due, tM Finance Dlreclor may bring an
eOripn In alaChment, entl @ will 01 allachmHnl
may be bauev ro the snenrl. In enY eucn
gproceetlingqs. no boRtl asap De regmred Ot mp
FlnenCe Dlreclor. nw ansll any sheriff repave of
tM Finance Dlreclor en Intlemn'dying bond 1w
BxBCUtlnp IhB wrq Of p7bdhmgnl tlr wrVt DI
execution upon any jutlpement enered In such
proceedings, Fna Financo DhOLtOr mBy
prasecule eppBels Vn Ruch caetlt Wnhdut Sna
acBaslly 01 movrdmq bond tnereol II ke the
duty of the Town Attorney, wren requealetl py
the Frnance Oireclar, to commence aCtkpn for
IM recovery of uxa9 tlu9 antler Ihle Cheplar
3.69, snd Ihia rBmBdV Mall be In atltlllrpn Ip all
Oche! axiall0g remedlBb Or remedroaprOVltlBd In
mu GDRPIeI 9.40.
j7] In any action aflaclVng the 0118 io reel
B51at0 0f Ire P W neranlp Pr nghta Ip pp9eBSarpn
of peravn4l progeny. 1110 Tpwn may be made 9
party dalandem for IM purpoaB of Obtammp en
adlutllCaliOn or tlBl Orminelion of lib lien upon
Ihs properly Inwlvetl lhereln. In y eucn
acllan. service of aummane upon the Flnencs
Dlrecror or any person of Ihs olllce o1 the
France DIrBdIQI shell bB auniClanl aervlCe snd
shall be binding upon the Town
(61 The France Dheclar Ia autharBed to
WRIVe. 101 good CBPae ahpWn, any penally
aaseawtl es A,orltlad In IniR Chaper 3,40, entl
any Inbrost ImppaBd in exceaa of EM rely
tletermrrvBtl purswnl to aubseclian 12} PI Shie
SeChtln Snell be tlBemetl @ penalty.
191 u a Taxpayer p@Ya for any lax impoRatl
rhmh the+e era +nsuRlcvenrl luntlabo cover eulcn
cMCk. [Mnlhe Finance Dlreclor may aasesa a
pr{],Bp~,neuy against Ruch Taxpayer OS IPnowa' Ip
ESReen tlplbm ((f 15 0Q} IPr IhB IirH yl0lalipn'. lit)
fhlRy ddlCrS Ii30.901 for IhB second vlOkehon,
entl seventy-live tlpllam IS75,001 for each
tltlrtlonel vlolsllvn. II a panaEtp vl Imny-Ilve
donors IS75 g0) or more has barn aaaeaaed
agarnsl a Taxpayer by the Fmence Director,
than the Fln6nc0 Dlreclor may regatta wcn
Yezpayer tO Pay all lax peymBnb, bother tlue
Or ip be 0118 in rho !V[Ure. py CarlillBd land S.
casnlar'a chock or teen The penally Imposed
by Ims Secllon 3.40.280191 is in etltlllipn Io 911
Olhm penalh Ba Impp9ed pursuant Ip lh19
Chapter 340
340.210 Tax Uen
111 (Bl TDB a@IB§ tax imposed pursuant IP
SetlrOn 340.210 shall bB a brat snd prior lien
upon the tanpiNe peraanal property entl
Du6me55 hxturBa 01 pY abed by any robllar
Under lease, Ellie ielelnlnq GPnllecl, Or a1hBr
canUacl erranpemenR excopling stock al
goods sold or for Sala In Ire other Ilona or Claims
DI whelspevPr klntl qr nature.
Staab A ly gvud8' weh0 60119 OVI hl9 bu51na99 Of
quite Duslfron3~ 6hail OB
requnetl 1P make aPi IhB leiprn ae prPVltled In
Ibis Chapter 340. within ten 1101 aaYa altar Ehe
earn he sold ma nuainasa of alocx of gpoda. or
qua buamesa. end Ne aucceaeor m buameas
Shen ba repaired to witnholtl sulhcienl
purchase money Ip Cpwr IM amount pl said
IBxBa tlue Antl unppitl unlit such Irma as the
farmer owner produces a receipt Irpm Ina
Finanpa OlreClol ]hawing that the taxB! Dave
been geld Or a cerllllcale that np lezee Rre tlue.
[c} II me pure Meer OS 8 Du54nBaa OI alOCk pl
goods falls to wlNhpld Ihs Rurchme money as
provider m paregreph fat of aubaecnon I l land
the lexBa ors tlue end unpaid shat !ha ten 110}
day parlod allowed. he. as wep as the vendor.
shell be personally Ibble for me peymen! Pr the
lexea unpaid by the iormpr owr»c LtsewlsR.
nyvne who mkBa any Olbcx of gpdda m
DYalness hxluroa of Or Paed by any rBlwbf
under lease, Illle relalninq caniaacl. or other
Cp nfreCl artan9em Bni, by PV rCh flea.
atoll be a prior entl pret6rrod clstm against an
IM property of sold Taxpayer except Ra l0
pleaxisunq clelmR or liana of a bona title
mortvedee. pletlaea. ludaemanl neW[or, w
tp me rang at me nonce ea
Texpeym, pthm Than the geode. ]lock In trptlB.
entl dusineas flxlmes o} eucn Tex~~ayer No
eherill, reCeivBr, ^aaignB6. Or OIn1i o111Car Shall
rill ;ha property of any arompn aubjec! 10 Ihia
Chapter 3.40 antler proceaa or order o} any
Court without Ilrsi ascerlelninp from rho
flnarice DaectOr the !mount Of BnY to%Be duo
entl payable under this Chepler 340, and B
(here ere any Bach lexrro due, owlnQQ. or unpaid.
it ie Ina duty of ouch pI11CB1 Id IIraS pay the
amount of aBld [anaa pal P11he proceBde Of aeltl
sale before making paymem of any moneys to
any jutlpemenl cretlllor Dr other claims o}
whatsoever klntl cr nature. except the co5u at
[h0 proceBding! entl OmarRroexlsling Ci BlmeOr
IiBnb a5 pi0wtled I Ihi9 Settler. For the
purposes of Chi! subseclmn 121. "Taxpayer"
inclu0es -relarlaf"
9.40,220 NegllgOnl Or In1enllOnal Tax
Deficiency II any part 01 Tne dBnnBncy in
payment of me aBf09 qr use tax is due 1n
negligence or mlentlonai Oierepera o1
author Petl tutee end rBpulailpns Of Ina 7Dwn
wim knowledge thereat, but witnoul intent to
tlannup, there shell M added ten percrnl f 10%1
al the Ioml emoum of tna tlBlinengy and
m1BraSI m such coos ehpll bB COIbC[Bd al Ire
rate imposed under Section 3.40,230 in addition
to the inlereat pravVdetl by Section 3 40,240 on
the amount of auen pefiCiency from fha IImB the
return was due from the person requited to rue
the return, which mmreet entl adtlWOn span
become tlue end payawB ten 119[ dBye Bile!
written notice and darn@ntl to eUCh pBrppn by
Ihs Finance Oheclor. II any gert of IDs
deficiency i8 tlue to Uwtl with me inlpnt to
Footle the laz, IMn lhBre shall b0 tltltletl Pn0
nunarBd pattern I1gplvl of Sne total emoum of
IM tlenciency and m each Laaa. IM whale
emoum of she tax unpaid, inclardlnp Ire
addillpna, shell baGOma tlue end payeplp ten
[10} days attar wrVlten nptlce and demand by
IM Finance Dlreclor, and an atltltlianel three
pwcpn1111]) par mORIDOn aid emoum ahau bB
addBtl fmm fha da16 that 1hB rBlurn was duB
an vnderpeymem,
lane or Extenalona o1
r auae text. not paid
data 9fBRCribBd fOf
tl~ala Aa1d The i~al da a prat ID 6 fo•payrgnaM
shall b0 dalermined wllhoul npartl to any
exromton of dme far paymam alttl ]hen be
tletnmin@d witnpul regard tP any notice and
damgnd fOr payrnent booed. by reason o1
JeOpertly, odor to IM 4M1 date d[herwue
1e~x /nrW Eh/he WI dale for ppvrMn1 ellal~be
deemed to be the date IMI lM fiaWllly 1rn the
tau erlsas, entl In n0 auen! (hall such dale be
lifer Gran Ih@ date Thal nDIICe entl tlBmpntl fOr
vie 1az n made by Ilia Flnanca Dlrapro!
b6 asaeafwd. cOlleCtetl, snd paid M vIB ume
manner as IhB tea to which such IrRmeet u
appllGtxa.
• •
131 If spy portion vl a ax 4 rrdblbtl by crotlit
Rf m 9vefpeyrtronl, limn np infaBel aloft be
impoaetl antler thin t3acdgn pit Irle ppRlgn of
imr r°neae ee~nael ~oFIXn enY ~eeIX', int. ires~:ulule
hiVa been allowed with mapeci Iv euGh
averpaYmenl
1411nlereal poscribed vntlerthia Section entl
8ecllona 3.40.200121. 3.40.250 entl 3,40,250 Dn
any Gales [ax may ne sssasrled entl cplleGlBd at
any Ilme tlunnp !h! pafiod wlihin which the tax
1a wh#cR auto Inlereal mEates may Oe mseefetl
entl coll0cled.
3.40.250 OIMr Rpmetlisa, NP txmmipn of
mia Chapter 3 40 atoll preclude the Town nom
unliztng anY mbar lewiul peneNVes m other
rBmedie! appllceble lv iM collection of sales
texas.
VI HEARINGS AND APPEALS
5.40.280 Haenngn by Frnance Drector.
111 11 any aersgn cvmBats any eehcrency
notice received fmm the Frnance Dlreclor. Iran
he may applylo Ina Finance Director by petiliort
In wnlina wnhln Ian f501 lava after ouch
raeROna why oath M@rlllg erwultl be grenlBd
errd Ihs emoum by whlCh Ruth tax phoultl be
reauced TM Frnance Dlreclor mall ngllfy Ire
pe1Vlioner in wnnng pl fha Ilene ant place fixed
m@tter as is JUat entl lawful end anal) lumian a
copy of auto order Ic the petilipner,
!2) Every dsciaion of the Finance ilireclor
]hall ba m waling, and nQ1iCB IhBrB01 atoll by
traded IP the pellnPnel wllmn tan (10} days,
end au eucn tleciarona shall become brat end ell
emountn tlVe anell De peVtl upon the Bxpirmion
01 IhlrtY 1341 tleYR e116r nOSVCb PF each tleCiargn
abaft harp peen mellBd Ip IM pBmlpner. UniBaS
proceetl,nga Bre begun wilhln aucR time tar
review iherwl Bs pmwtled m Seclign 7.40.280
or Secllgn 9.40290
3.40460 Revbvr py Oia[ncl Court
ralundllag petHioner or it an epplicanl Ipr a
riCVBd 6i Sna final densipn D11hB
Finance DaeclOr. Ilxsn he may prpGeed 1p have
creme lermwed by the Dia[ncl Cpurl. The
procedure o} renew shall gala accordance with
Rule lOfilaJ{q al the Golmetlo Rules of Cwu
PlOLB11VrC
[2y Within lilteen 4151 tleysaflerfiling erotica
nl appeal ea provided m Inie Section, tnB
Taxpayer shall die with IhB DialrlCl GpPn a
aunty bond in twice the amount o11M taxes.
entl other cnerg9ee states in [he noel declslon by
the Finance OlraClpr fha[-ere coniBStad on
eppBal ThB TaxpeyBr may. al bra option. aaliaty
the surety pond roqu,rement by a savings
aCCOVnI Di tlBpOell In or a Cer[itiCBIB of dBP09il
Issued by a slate Ur neUOnel bank qr by a stela
r retlaml a vmga nd loan aanon i
accordance with the provisions of Sachon
11 35-101 I I i cl the Cororetlp RBVISBtl S1aW [BS.
equal to twice Ilia amount of the eaxe9. imatest.
and Othei Ghergas yleled in lhq Imal dBClslpn by
the FlnancB D}rector TM Taxpayer may.at nis
option, tleppsu Ire tliaputatl amount wllh the
Finance Director in lieu of poRlVng a surety
bond. II such emoum ie w detlolh, no further
Coral or Ihs Court OI Appeals o! fha
1 ]Rai IM time !a each appeal ties
the lands tleposkt atoll M, al [he
n of the Oia[ecl CouR, ehner relernetl
finance Okrectvr and appplies against the
cy or rolurned in whpla or paR to the
sr with interest al IM refs imposed
d to Section 3,40370. no calm for
OI amgpnla d6pva11 wllh Iris Frnance
' need ba matla by IM Taxpayer matler
I emounea to be repaid in accordance
direction tlf 1M Dlalricl Court.
he Dlauicl Court shall nave Onginel
lion #n prpcaedlrlge la r law n
ne OI law end fact tlelerminGtl by the
e Diraelor in atlminlelering the
ne of Ihia Chapter 9.40 by writ antler
8fa11-01 al the Colorado Rules yr CNn
Ire. Any wr}f laauad pumuanl la thin
ion f31 shell ae issued try IM Clerk of
hCl ouR Upon sverlllad pelitlon al the
sr pled within Iwenty 1201 darn abet
ba relumpalB al each time aR ma DieltlCl COUA
may determine, not leas tMn Un 1701 tleYa nor
more Ihsn Iwenly 1201 tlaya abet 1M dale of
iaauanq of each wrll. TM Branca Dhecror
shall Canny ShB recmd p1 till prpcaedinga IP fha
DVatrlct purl
[q The tleclalan p11M Dlaidcl Caun may b6
rwvlewad In 1M Supreme Court Of 1hB Breb
upon Writ pl stmt by any party maretp,
3,40.29(1 Allernale Rmuw by Departmem of
Revenue. In lieu CI IM procedure provided for
In Seelian 3,40260. fha Taxpayer may elect e
Maling On [hs FlnanGe Direclpya finp3 d6ci6icn
pit a dellclency nOt1Le Pr claim Ipr refund
3.4Q.u~1 10 proCBduro 601 }ooh in this SeLllpn
{7} Aa used to Ihia Section 0 40280. "stare
hearinp" means a hearing before Ilia axecuhvo
tllrenor DI the Dapenmem of Revenue ar a
tlelagate IherBPf as provided in 6'BCtlnl
49-2-108.1131 of the gobraep Revised
5ulmes
S2} Whan trio Finance pkeclor esaens NCI
aa785 Or Uae tense em due In an amount greater
then the amount paid by a Taxpayer, Than the
Finance Dvecrot shall mall s tlBiicienCy notice
10 the Taxpayer by certllietl mall. TM
tlehtiancy n0lice Shan slam IhB atldiliOhel setae
w use taxes tlue TM de#iCiency notice anal)
mom nouHcauvn. in clear ana Conspicuous
1yp4, that file Tuppyer ass the real lO elect a
Stele heertn9 an the deltciency pumuent to
Section 292, IOB 1 Say pS [he Cobratlo Reviae0
StalWee The Taxpayer shall Bleo raw fha riphi
to erect a Sate Iroannq on the Frnance
Onaclor's dental al ouch Taxpayer a claim rot a
remnd dl laiBe or Pap sax paid,
13} TM Taxpayer shell squeal the Stele
heannp wdhln tinny (30) Jaya arm [M
Taxpayer a exheuslion of local remetliea. The
Tpxpeyer anon nave nD nghl to auto hearinp it
he hoe not exhweled 3ocal remetlba. or it ha
tells tv rBqueel such hearing wlihin !fie Ume
period grOrlded to m this aubafrcllon {5}. For
pulpoeea of IMe wWacnon p31.'imeuallon ql
local remedies' meena'
[a1 TM Taxosver hoe Ilmely reoueatetl in
tuba tlr eYttlence Or 11hnq DI brmia {hell be
raqulred. bu! the Taxpayer may electto wbmif
^ brat, in which case 1M Finance pheclor may
submit s etle}. The Finance Dlreclor shall hold
ouch hearing ana leave the final declRlon
IMreon within ninety ISgI days after the
Finanu Direclbri recmpl of me TaxpaYer'e
wNl[en rBgVeat lheralor. except Thal one Town
may eillena auto paned if she tley In holding
tM lroarinOOr lNmnyy madectaionlMreon was
accesianotl by the Taxpayer, but. In en9 such
mesh the FlnsnCe D#reaor shall bolo such
nBarinp snd Ipaue Ina tleclnlpn thereon within
one nurl0red and eighty 11801 days of 1nB
Taxpsysr'a requaal in writing tharelor; or
Ibl The Taxpayer fie! timely requested in
wrlnnp ^ hearingp belara tM Finance Dlreclor.
end ma FbanC6 UIrBCtpr heE felled 10 h0:d ouch
hawing or Has falke fp ieaue a brat deCleion
thereon witnln the time parlotls proscribed In
wheebhon [3l{q of mia Saclfon.
141 t1 a axgayei hoe exhwafad hie local
remedlea as prpwrleA In aubeection {311x1 0l
this Secllon, Ihen IM Tawpagqer may nnqqu0al e
Suta nesrmgg on eucn delEelehcy nptlce or
dllm for relund~ snd such request enali DB
made. and ouch nearing shall ba cantlucletl In
the same manner ee sal 1aRh in SeelFOn
2g-2-fOB.if31 Ihreugn 171. Irltiusive, O1 me
Caloratlo Reyieed Sutwea.
131 II the deficiency notice or Claim for refund
Invpiwa only the Finance Olrf1c701, man in Ilea
or requaelmp a Stare Merino, me reapayer may
aappppeeael Hrch defiMndy Or dBniel 01 @ CIBim for
feltllid t0 flip Dieirict CpuR as pfOYltlBd in
Section 28-2-106.1{61 vl IhB COlDrado Revised
3alulea, iF IM Taxpayer campliea with ChB
pp pGedures sat forth In aubseciron {3) or Ihia
SBCllpn.
I~6S Nb provisibn pl Ihia S@cfion shell prhibit
finalTatlBCliepnr Ol plhe uflnpnGB ~ieplrector0@a
otherwise provided in Section 3.40.280.
2. It any part. aBCIiOn, RubSBCiiQn, BBntBOLB.
cieuSe Pr phrase Or This QltlinancB is Ipr any
rBRSOn hBlO t4 be invalid. BPCh dsGlEiOn shall
not affect the valitlny of the remaining portions
pl this Ortlinence: and the Town Gounnl
MrBby 11ACIarea rl would have passed Ihs
Ordinance, and each paR, aecUOn. subsacbon.
sentence. neuae ar phrase Mereol, regardless
of the Iacl that any one or more pans. sections,
beaniona. aenterrcea, clauses ar phrases ba
declared invahd_
3- Tna Tpwn Council Hereby finds.
determines end tlacleras Ehat Ihia Oroinance Ia
nBCB38Bry and proper iOr [ne nealih. eeletY entl
ellerB Pr the Tpwn Of Yen entl Ihs inh@bdBnta
MBrBa}
4. TM repeal or the repeal entl reenactment
PI any pmviswn QI the Ved Municlpel Cotle as
provitlatl in this O+dmance shall not alter any
nphl winch has accrued anydutyimppaed any
riolabon fret occurred poor 1o iM effective
tlB[e hareD}, Bny pYQaeCUliOn COrtlm BOCBtl. nor
any Omer BcSIOn Or prPCeadinga aaCOmmBncBd
antler or by virtue of iM provision repealed Or
repasletl entl raenacled. The repeal of any
provision hereby shell ntll rBVivO any prpViaipn
Or any prtlinance previously reps9letl ar
eupersetletl u01685 B%pfe8aly staled hBreln.
INTRODUCED. READ AND APPROVED ON
FIRST READING AND ORDERED PUBLISHEb
pNCE IN FULL this 15th day Of SBplembBr.
1987 artd a public hearinp Shall be held on Ihia
pMlnance on Me 8th tley of Cclober 1987 el
7',3p p.m in the Cpuncll ChRm Dem Of the VBII
Mumc'rpal Bulltlmg. Ved, Colorado,
TOWN OF PAIL
PBPI R. JphnstOn
Mayor
ATTEST
Pamela A. Brenomeyer '
Town Cnrk
PubliShetl in The Veil Trail
on September 18, 5997
Public Notice
ORDINANCE ND. 32
BaReO O! 1987
AN ORDINANCE REPEATING ANO
REENACTING ORDINANCE NO t9. SERIES
OF 1967. TO PROV IDE FOR A REDUCTION OF
THE NUMBER OF UNITS PERMITTED:
ADJUSTING THE GROSS RESIDENTIAL
FLOOR AREA PER VNiT; CHANGING
CERTAIN WORDING RELATING TO HEIGHT
L1MiTATIDNS AND SETTING FORTH
DETAILS IN REGARD THERETO.
Copies ql Iris Prdinence ere available for
euenc InSPBeppn In the of lice 01 ChB Town Clerk
g normal business hours
INTAOpUCED READ AND APPROVED ON
SECOND READING AND ORDERED
PUBLISHED RY TITLE pNLY in15 16th day of
5egtember 1967
TOWN OF VAIL
Paul R, Johnston
Mayor
ATTEST'
Pameb A. Brantlmeyer
Town Clerk
PubllaMd In The VBII 7mll
vn BeprBmber te. t9a7
Public Notice
NOTICE 1$ HEREBY GIVEN by Older Of IM
Hoard of Direcloro of Beuyache Ridge
MBVOpolitan D}slrict. Eagle County. Colorado,
that the Board of Oirectore wHl conaitler Ilia
budgBt !ar the year 1987 1Pr me BellyvaCne
Ridge Malropolttan Dlaldcl at a meepngg rich
will be Held el the reaitlence of Devitl 5lanish.
4285 BepyacM Ridge Road. north OI Wolcott,
CalPreao, vn Wednesday, Ills 7th P1 October.
1967 BI 8.90 pm
Tne proposed Outlpe[ to open for ma
inspeLtion byy the public at the ollica of COSg iv,
Dunn entl Abplenalp. Attorneys el Law. Office
Suite 204, 2211 NaRh Frontage ROad Weal. Veil.
Colorado Any imeresletl elecmr may impact
such prvppsetl budget end file or reglsler
gblechpns themtP al any nme pnm to [hB Ilnal
adoption of the Dvtlgal
Tnis meeiinp is open [o fha public.
Doled ¢ne 18th tley of September. 1987
BELLYACHE RIDGE
METROPOLITAN DISTRICT
Nero Rudolph
President
Publisnetl in The Vail Trail
On SBPIBm DBr 16. 1987
Public Notice
NCTICE OF SPECIAL
GENERAL gBLIpA71DN
i14OESTEDNEl98 ELECTION
TO BE HELD Ohl
TUESDAY.OGTOBER B, 1987
IN THE BEAVER CREEK
A4ETROPOLffAN DISTRICT
EA43LE COUNTY, CDLORApO
PUBLIC NOTICE IS HEREBY GIVEN that on
Tuesday October 6, 1887, between me hours of
7'p0 a.m. entl 7:00 p.m., within the Ba BVBt Creak
Melropptilen Dlstncl lehe "gisvicl'T In Eagle
County. Coloretlo Thera will be submlhetl to the
qualiiiBtl eIBCICrB of ilia DiBtIiC1 the fOllOwing
question:
GENERAL OBLIGATION
INDEBTEDNESS QUESTION
5nelt Ire Heaver Greek M6lropolltan Diatrlcl.
in Eagle County, Colorado. ba avthorizetl la
meur a ggeneral oDlipellon intlebtetlnass Ip the
Extant gI1hB Oi9[nCt a ObIigBlipnS, pumuBnt tOa
Lomrac110 be Bnlered in10 belwBen the District
entl IM Upper Eappb Aegkonel Water Authority.
to pay 8erviCB Chergee 10 the Authority tar
bepied water dehverBd to the District by the
Autnpnty. WMCn aBrylce chargBS shell be booed
upon Ih6 am0um o! WpIBr deliwrBd 10 Ih6
Dialncl entl shall de in an amount sufficient.
together ggwith Omar revenues of the Au[norlty
cervical chargea~ mppe~ ion otnee en~deerom
which the Authority tlefiwm walety, la Pay the
A61n0lI[y'9 p0ata Of OpOralltln ^nd
untenanc0. tlBb[ eeiviCe an rte bvnde, and the
caata or renewaia entl+aplacememsto itsweter
syalem. to accumulate its reserves for debt
aemca. operation entl maimanence. entl tc
meal tM requrements o1 any rate cownam of
the AUtnarrly wih reapec[ Ip debt service
coverage contametl in any agreement wuh its
bontlhoroem: ouch intlebletlneee to be secured
by me Dainct'a full }allh antlcretlil end payable
from In annual. glnerel ad valorem ax levy.
wllhoul limitation of mia or amount: end such
COntieCl to Cpntaln nuGh 1Bfma end Londibpn6
rid Cewnent! end agreemen» m tiro Bpartl al
DiroLlrns PI Ih6 Dlatncl may dBIB/mInB1
The ballots to be used i vpunq the
frnepoing puealioM will bB lurniahetl by the
Secretary m the Dstrict to me judges of the
election. to be by mom tarnished w the
elsClore. cram Dellats la contain the words "Far
[hB fntlebletlnel6" and AgBlast the
IntleblBtlnaes" entl fha eIBC1PreMll Indicate his
vole ey placing p crgaa mark tXl et the ripen of
the wpMS in the ballot which Bxpresahia or her
choke of said question
for the elaclian irate abaft be one potting
mace, the boundaries of whim anon be ihB
as the boundaries Of the District entl the
poring place Hell Da et Ih6 ViIIagO Hell
Canierence Center, Beaver Creek ResoR,
Avon, Coloretlc.
Tn0 p011s will be opened a1 7:00 a.m. on the
tley at Saitl et6etivn entl shall eemain open until
7,00 p.m. on said day fvery person. otherwise
quatifiatl !Quote, woo is stantlkng In line waiting
l0 vote BS 7:90 p. m. Shall be parml[tBd IP vp[B.
No oallOS will be received unless the person
OflB[ing the Same IS 8n 61BCior pf IhB District
end ms Qr her name eppeam on a registration
hat provided by me Clerx ana Recorder of Eagle
Gpunly Or a pmpBny vwnefa' II§7 prOVlded by
IM Assessor or Eagle County, or he quautiea as
anelectw and signs en elector a aflitlpvit. even
(hough nis name appears on neifner She
registration lint nor the propemy owner's Irst. it
11 he preaBnls e0 en election fudge a certi}ieate
of raglslm[ton Iseuetl on election day by ma
county clerk entl recortlBr ar a ceAlncate of
progeny OwnBr9hip issued on Blechpn tl8y ay
IhB cOUnly assessor, ar 2l an BbCtion )utlge
pblsina verbal wnhcation of r6gmbahon Irom
the county clerk entl recorder an the tley of
elBClion or verbal wrVlVCaiion of property
pwnemhip Irvm lM cOUnty 88aBaeOf On fha day
Or plBgtlpn. or 3j he GOnaenl9 10 a chalfenga ql
his right to vole by an electionng judge. Each
ineBne oa eihegislan e! ctoelolstha Del e~ An
"sIBCtOy' 4 a pBraDn who, at Sna time pf me
election, is regrslared to vote puravaRt to the
"Colorado Eienion Code o} 1980" entl Ili has
been a tesiaem of me District }or not less than
thirty-f WO days paw 10 the elBGliOn; or [2}who,
ar whose spouse. owns taxable real Or personal
prapeny within fha O}strict (a person woo u
pbllgeled is pay IaxBB under a COnIrBCS tp
purchase texpbie property whhm the pislrict
shall be considered an owner.)
TO OUALiFY pS AN ELECTOR FOR THIS
SPECIAL ELECTION, YOV MUST BE
REGISTEREp TO VOTE ON OR BEFORE
SEPTEMBER 51, #987
Absentee voting wllE 60 permitted for the
election Vn the manner prescribed by law
Request for an apPVCauon for an absem voter's
ballot may De matla orally or in writing to the
Sanatory, P.O. Box 978. Avon, Coloratla 61820.
An applirahpn Ipr an absent vOlBr s ballot may
be made either on Ihs applicadpn form
furnlsfietl by [he Secretary or in the farm Of a
IBner, sEahng fha appliC8n1 B rB9idenCe BddrBea
ant Char ha or she win be eesene nom me area
comprising file Dialrlct on the tley of Bald
election end elating the reasons provided Dy
law w amlrtg me Castirt9 tlf en aDeenlOe
benol. Such appiicalion shall ban€etl wqh the
pislrict Secretary. P.D. Box 976. Avon
GplgfBdp 81620. An elector may apply Ivr an
absent voter's ballot no! earlier than 45 days
before the election Appkcahone for an absent
voteys ballot recewea safer man 4:eo p.m. pit
Friday, Oclooer 2. 1867. shell be disregarded
aubjec[ [o the emergency ebsenlee voting
provistana of Becngn I-8-118, Coloretlo
R Isad 5latutes.
A map ahowmg the tlescriplipn of the
~rusnEenes cOnwsneol Phein[WU odor BB ihthB
Beaver Creak McUOpoutan Ulstnci, IS on tNe
entl is available Ipr public inapecuon al 8948
East Beaver Creek Boulevertl No. 103. Avon.
Cdprodp 61620. Any qu9lifbd eleCtai may
eetermirro me boundares of me Dwlnct andal
fha palling place by inquiry directed to ouch
address or by telephone at (383) 849-4829.
ProCBBdinga [o COnIB81 the resulie 01 e18C1i0n
On the above queslmn may bB Insbt Uted by any
elector of the Dist+ict. but must be inalrlulep
Wlthln 39 tley6 eRe! iM YpmB Last a1 epch
elecnan have been canwaaed
IN WITNESS WHEREOF. iM Board or
dreGlora pf me Beewr creek Mevgaoman
hpastcauaetl lh servo Jcar fo ba gIl en~r Gala/adP.
9EAYER GREEx
METROPOLITAN DISTRICT
LYnn K. Secretary
Published In The Yen TreN
on September t 6. 25 and October 2. 1887
Public Notice
NOTICE OF SPECIAL
pENERAL geL10ATION
BIDEBTEONtEBB ELECTION
TO BE HELD ON
TUEBDAV, OCTOBER B, 1987
JN THE EAOLE-VAIL
METROPOLITAN DISTRICT
FACILE COUNTY, COLORADO
PUBLIC NOTICE 4S REREBY GIVEN that on
Tuesday. Ocloder 6, 1987, Delween the hOUrs of
7'00 fl,m- Bnd 7~p0 p-m., wlihin the Eagle-Nall
Ale[ropoflten District (the "District'}. in Ee9le
COUnIy. GOlpradP Ihers wik fl8 Subm111Bd [O the
gP81111Btl BlBCtOra Of [M bislnCl the fOllowmg
question:
GENERAL OBLIGATION
INpEBTEpNE55 QUESTION
Shall the Eag9le Yail Metropolitan District. in
Ea91B CQPnIy. COlOmdp. ba autharbetl t01n LUY
a genet l ebbgahon mtlebtBtlne88 to Cho extent
of the aDislnets obligahpna pursuam eP a
conlrec[ to be entered into between She Dlslrlct
entl the Upper Eagle Regional Wmer Aufhorily.
to p y aervipe charges to the Aumvnty tvr
frBeled water tlekrered to the pi5[rict by Tne
AutMrity, whim service charpesahall be based
pun the emoum o1 water tleliveretl to the
Dlemcl ana Bhan be in an emoum sudicient.
together Wqh-otner revenues of the Authontyy
(including wilhoW~llmi[elltlrfl rewrtpOa BaiBN,
EBrYicB CrlargB3 imppBBd On other enliir9a t6
Wryich fha AU1fiOrily delivers waled- to pay the
Avthori ly's costa o7 apetelion and
mBintenflnCe, debt BBNiCO on its bonds entl the
coslaof rBnewals end replacements tD IL4 wa1Br
sy6tem, la eccumulale 'its reserves for debt
service, opermion and maintenance, entl !p
eat;ne requirements PI any mte covenant Di
fha Authority with reaped to tle61 service
coverage contained in any egreemenl with its
bontlhoiders, auen indabletlness to be secured
by lh0 Omtncl's lull iallh entl Credll entl payablB
from its annual, general ad valorem lax levy.
wlmout limilmion of rate or amount', entl such
contract to COniBln eudh larma and COntlItIQnB
and eW9nan15 snd agreBmenlS as ChB Hoard pf
Directors of the Dislrid may tlelermine7
TM bellrns 10 ne vaBd In voting on the
loregaing quaslions wnl be furnished by fha
secretary 01 Ilia pi91nc1 l0 ihB lodges v1 ihB
eleclian, to be by roam fum Had to me
electors, asitl ballots to contain the wONS "Fpl
Ina InOebtetlneea" entl Ag ainal the
IndBbledneas° end the BleCtOr aDBII intliCBlBnis
VO[8 by placing B cross mark IX] at the nigh[ OI
the wortlE in IM ballot whim expraas nis or her
Chalce of aaitl question.
FOr Ilia elBClion intro shall be one nag
apams~aa the Ooun~tla esoof me DUtncllentl the
polling piece enalE be el tM Eagle-Veil Fire
Station No. 1, 8249 Eagle Roatl, Avon.
Colvmdq,
Tne poua wul r» aperled at 7:gg a m. pit Ire
day of said electlpn entl Enali rBmain Open until
7:00 p.m. pit mid day. Every person. otherwise
qualified to vote. wtlo is sanding in line waning
FO vote el 7:nn p.m. shall De permllbd to vale
NP ballot will by f9ceiwtl unbar the pamon
oi#ering the same is an 6leclor of the Dbtrin
Bnd hl9 Or Mt nBn1B appepre on a zBgLStiplian
Ilal proritled by the Clerk and Rergrder pf Ea le
County or a pmperty owners' Ibl provided Cy
Ire Assaaaor of Eagle County, or ne pualllt0a as
an eaClPr end signs an ebctrn's afi#devil, area
though his name appesre on nanher the
rBgetration liar nor [he propMyowner's 461. If
1 f he PreaBnla 1Q an BIBCIian JudgB a pBRinWte
al rroppplelrotipn +aau@d on Naclbn day Dy the
county clerk entl recamer ar a Certificate a1
Mapco ^u Ywasseasor~ o~2r anael~aCrlu~ontljuCge
ob[aina verge! verilicatton of registration from
!be county clerk and racortler on me day OI
election or verbal verificalkon p} property
pW0Br8hip from the County assessor qn !ha day
O! elBClion, or 3l ha consents Ie a Challenge Pi
hie right to vale by~en etec[ion jutlge. Each
person de8lfing l0 4018 shall Sign 8n ethtlavu
that he Or eDe IB en Bleclor pl [he pl$Irml An
"elecl0r° is a pei50n who, 81 the time al the
61BCitOn, is rBglSt9rotl SO YOIP pPrSVam is the
"Golmetlo Election Cotle of 1980" entl [7} nos
bBBn 8 r89idBn1 DI IM Dislncl for apt Ie551Dan
shirty-two days prior ip tnB BIaChOn; Or [21 woo.
or whose spouse, owns IaxeNe reel or personal
prOpBlSy Wlthln fha Di$tllet le pBnan who Is
Obbgaletl tp pay lanes under a cenlraGt to
purcheEe taxable property within IhB DnniCl
shay oe conaltleretl an owner.)
TO OUALIFV AS AN ELECTOR FOR THIS
SPECIAL ELECTION. YOU MV57 pE
REGiSTERE^ Tq vOTE ON OR BEFORE
SEPTEMBER 11.7867,
Rbsenlee voting will ne permitted for me
610CIion in Ihs manner preSCnbetl by law
Request for an appllcahpn For an absent voter's
banol may be matla oraxy or in wrlling tQ the
Secretary. PO. Bow 5560. Avon, Colorado
81620. An application !or an absent voter's
pall0l may be etle either pit the applipatiOn
torn Iurnished py fha Secretary or to the form of
a }attar. slating me eppecanl's rasitlence
address entl that he or she will be ebeant Irpm
ire area cOmpnsrng IDS OIS1nC1 vn 1hB day PI
Itl eiec[ivn and staling the reabpn5 pIPYItlBtl
by law warranting the coaling of an ebsenlee
barb[, Such application shell be filed with the
DlatrlCl SBCrelafy. P.O. Box 5660, Avp n.
Colpratlo 81820. An elector may apply for an
absent voter's ballot not eflrksr Than 45 days
before the election. Applications for an absent
YotOr's 681101 recBnBd 181St Than 4',f10 p.m pit
Fnday OGlpber 2, 1967, shell ba disrBgartled.
sublecl tq tM emergency absentee voting
provisons pl Section 1-8-t 1B. Cobmdo
R sae Stawlas.
nI map showing the description of the
bountlarias pl Ihs polling place. hicn
bapndBrlBS Can5181 01 th@ boundaries Of me
Eagle-Ved MetrOpplnen Oistrim.IS on Ale ana rs
auellebie tpr public inapeclion at 0048 Easl
Beawr Greek Boulevard No 503, Avon.
Colorado 81620. Any gvapfied elector may
delermine the boundaries P! the Dlslrlct entl PI
the polling place by #rpuiry directed 1a such
atltlreas ar by telephone BI 13031 944020
PrOCBetlings to contest the results OfeleptlOn
pit the above queslipn may be inSPtuted by any
BlBCtor of the DiatricL bu! must be inslilulPtl
Wlthln 30 days oiler rho vnte9 teal a[ such
election nave been canvassed.
IN WITNESS WHEREOF, the Beard Di
Directors 1 the Eagle-Veil Melmpphten
District, iD Eagle Countyantl Staleof Colorado,
ties Cfluaetl Ihia notice tv be Bivan.
EAGLE-VAIL
METROPOLITAN DISTRICT
Kathleen Stroup Ellis
seLrelary
PublbhBd in ThB Van iron
on 8aplember 18. 25 and October 2. 1967
Public Notice
NOTICE OF SPECIAL
GENERAL OBLKIATK)N
WOEBTlDNE88 ELECTION
ro SE NsLD oN
TUEaIpAY. OCTOBER 0, 1087
al4 TFIE A VON
M.. ~ _ - _ LfYAN DISTRICT
6A01-E (1pLINTY, C.pLQRA00
TuBeray. DcbTber 6. 799]. beiwyeenlthe hrvura of
7:00 a.m. entl 7:00 p.m.. within the Avan
Mendpolltan District fthe ^Dletrin"}, in Eagle
County, Colorado them wIV} be subminetl to the
quelifietl electors o1 Ihs Dlslrlct the Following
QuB9lion
GENERAL OBLIGATION
INDEBTEDNESS DUESTIDN
Shall me Avan ktalropplilpn District. in Eagle
Gpunry, Colorado, be auehpnred tp Incur e
genera~PDlipatlon tndeDtedneae tpthe extentat
me District's obllpetions. pumaant to a convect
!o be entered Into between fha District end the
Upper Eagle Regional water Aumonty. to vay
seridce charges to the Authority tar Ereatetl
water tleiiwretl ro fha District by the Authority.
which aerriCa Charges shell be based upon the
amount pt water tleliwred Ip the ^islttCl entl
aha11 De in an amount aullicient. together with
purer revenues of the Auihanly llnclutl,ng
wehout limllelion revenues from aemce
phargea rmpp5ed on Otner entitles townlcn [hB
APmaaty tl81Vwro wmerl. tp pay IhB AUrh Prity'a
coati 01 operation entl maintenance. debt
aBYViCO Qn ii3 bQntlB. and ma c081a Of ranaw8la
end replaCCmenls !p is water yslem, to
acNmubtB its reserves Ipr debt service.
opemlion find maintenance. entl to meet the
requrements of any rate covenant o} fha
Aumgn[y with rmpeCl i6 debt servicB cave rake
contained m Bny egreemem wuh is
bontlhpltlere: eucn intlebtetlnass to be sacurev
by m0 DisttiCrs full faith end nadir ana payable
Irpm Its annual, general ad valorem tax levy.
wilhOVl llmifalipn pl rate 4r amount; and 8u Ch
contract tP contain ouch farms and conditions
entl covenants entl egreemenls as the Board Q}
Ovanors of the Dlslrlct may delermme?
Ina bR31p15 t0 be used in v011ng on the
laregping quealions will be furnished by the
Secretary o} the District to the judges of Ire
election, Iq be by them lumisned tp the
elactom. said ballots to contain the words "For
1 n redness' and 'Against Ilia
1 p61ttl'MB BIBCSQr Rnpll mdiCate ms
role by placing a cross mark SXI a1 the right o}
the words in the balElH which express his or Her
choice of seltl question.
For ilia election there snail be anB polling
place, tM bountlanea of which sheN be [he
eemB ae Ina bouMeriB9 0([h0 Di8[riCl entl the
pPlhnQ place hail be 1 the Tpwn of Avpn
Municippaal Building, Opp eencnmark Roatl,
Avon. Coloretlo.
Tne pa118 will b6 OpBnBtl e1 9',110 a.m, pit the
day OS apitl elecllpn end shall remain open unlit
7:00 p.m. an said day Every person, otherwise
qualified tovme. woo is slendmg m tine waiting
la wle e[ 7:00 p.m. sheN bB permnletl 1q vote.
NO bakpl wm be recelvetl unlBEa the person
ollermg tM same is an elector of the DVStriu
arw nis or her nemB appears on a registration
dot proWded bytM p6rk entl Recorder of Fagla
County or a property owners' list provided by
fha Assessor of Eagle Ccunty. or he quelitles Ca
an SiOC[OY and eign9 an BIaC10r'a a1lidBVi1, Bwn
though Ng name ppepr5 pit neuhm IhB
re9iStrmion Ilat nor the ProPBrty owner's liar. iF
1) !la preaenn man election jutlge] cenitic@le
of regfatrellan iewetl on election Wy by me
CQUnIy Clark Ind teCOrder or a CBRllicale of
prOpBrty ownership iseuBtl pit election day by
the county e58es90r, or 2} an elBCnan fudge
pblaine verbal wnlication o} registration from
the COVn1y CI@rk and rBCOtdBr On 1hB tl8y QI
elector of verbal wdncmipn o1 progeny
pwller6hip rpm IM CpOnly 95aeS9oF pit ihB tl8y
of eleclipn, pr 3! h6 con5enta to a Challenge of
his right to vole by 8n eleciVOn jutlge. ch
gemon tlesinng to vole shad Sion an phidavil
that he pr she a an elBClpr p! the D161rIC1. An
"elect0~' 4 a peragn Who. al iM time of fha
election, is repiataretl to you pursuant to the
~bBan aareslUartllv0l IhB D al trcl7o~i n011gs8}Then
tnhly-two days prior to me elac0on; or {2) who,
w whose apouae axna axeble reel or personal
gWbHparBytl 11ph1peyhlex leslruntleB eB COrlnlroc/to
purpha6B to:able property wlihin ChB Obtrict
shall be corroitleretl art owner.)
7Yun fn Ange 51
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Public Nonce"
ORDINANCE NO. 31
t3eriea of 1997
AN ORDINANCE REPEALENO AND
REENACTING CHAPTER 3.40 SALES TAX OF
THE MUNICIPAL CODE OF THE TOWN OF
VAIL, COLORADO 70 PROVIDE FOR THE
SELF COLLECTfON BY TI1E TOWN OF VAIL
OF THE TOWN tlF VAIL MUNICIPAL. SALES
'iAx AND 5ETTIN4 FORTH DETAILS FN
REC3ARD THERETO,
WHEREAS, the Town Council has
determined that the Town of Vail wlEl realize
economic bane111s I1 tho Town itself rather than
the state o1 Colorado becomes the collecting
agency for 1heTown oiVall Municipal Sales tax.
NOW, THEREFORE, BE IT ORpA1NE0 BY
THE TpWN COtiNCIL OF THE TOWN OF
VAIL„ GOLORA00 AS FOLLOWS:
1. Chapter 3.40 Sales Tax le hereby repealed
end reenacted to read as follows:
f. pENERAL PROVISIONS
3.40.Ot0 Short TIlle. The ordinance codliied
In this Chapter 3.qt shall be known as theTOwn
Sales and Use Tex Ordlnanca.
3.40.020 Detlnltlona. As used to thla Chapter
3.40, unless the context otherwise requires, the
following terms shall have the Totlowing
moanlnpps:
{1) "l~cqulsttlon charges or coals" Includes
"purchase prlce,^ as dellnad in Seetlon
3.01.020(22).
. i2) "Auction sate" means any sale conducted
or transacted al a pBrmanent place of business
operated by an auctioneer ar a sale conducted
and transacted at soy IocaElon where tangible
personal property is sold by an auctioneer
when such auctioneer la acting as agent for the
owner of ouch personal property or is In fact the
owner thereof. The auctioneer at any sale
dellnad In subaecllon (24) of Ihls Seaton,
except when acting as an agent !or a duly
Ilcenaed retalfer or vendor or when selling only
tangible personal properly width Is exempt
under the provisions of Seaton 3.01.7911, is a
retailer or vendor as defined In eubsectlon (23)
of Ibis Secl#on, and Fhe eels made byy him Is a
retell sale, as defined in subsection {24) of this
Section, and iha buslnesa conducted by said
aucl€oweer In accompHshing ouch sale Is the
T
~ '~ Y
, ... '. '~ ,~ ,..~a,ft~a'!.,
Nansactlon of s buslnesa as' defined ,by
eufrsectfon (3J o! this Section. '
to [or caused to be engaged in with the obleac of
gain, benefit, or advantage, direct or indirect.
{4} "Charitable organization" moans any
eNiiy organized and operated exclusively far
religious, charitable, srientilic, testing for
public safety, literary. or education purposes,
ar to foster national or Internstionai amateur
sports Competition (but only if no pert of I!s
acbvitles Involve the provision o1 elh letlc
Facllltlea or equipment), or for the prevention p1
cruelty to children ar animals, no part o1 the net
earnings of which Inures to the benefit ~{ any
private shareholder or individuate no substantial
part of the aciivitias pf which is car~ying on
propaganda, or otherwise attempting, to
Influence IagiSlalion, and which does na!
partlclpale In, or Intervana In any political
campaign on behaq of any candidate for public
otflce {Including the publishing or distributing
of statements}.
15) Town Attorney" means the atlomey or
attorneys [nr the Town.
{6y "Town Clerk" means the clerk of the
Town,
{7} "Town Council means the council of the
Town.
{8} "Town Manager" means the manager of
the Town.
(9) "County" means Eagle County, Colorado.
(10) "Goun[y Clerk and Recorder" means the
county clerk and recorder for the County.
(it) ^Deparlment o! Revenue" means iha
department of revenue o{ the State.
{t2) "District Court" means the district court
in and for Eagle County, Galarado.
{13) "Doing business in this Town" means the
selling, leasing, installing ar delivering in [his
Town, or any activity in this Town in connection
with the selling, leasing, instatling, or delivering
in thfa Town, of tangible personal property 6y a
retail sets as defined in eubsectlon (~4l of this
section, fur use, storage, dlstrlbuuon, or
consumption within this Town, This term
intrudes. but shelf na[ be limited ta. the
following acts or methods o1 transacting
husinass:
la) The maintaining within the Town, d{rattly
or indirectly or by a subsidiary, or an otflce,
dlstr#buhng house, saleroom or house,
warehouse, or other place aF husinass; and
{b) The sollcNing, either by direct
representat{vas, indirect representatives,
payable.
[18} "Mayor" means the mayor at the 7pwn.
{19} "Modified computer software prpgrah,"
means that one of the foltawing elomenls must
by piesenl: (i) the preparatipn or saleclian of
the program for thecustomer's uses requires an
anal ysis of the customer's requirement by the
vendor, nr (ii) the program requires adaptation
by the vendor to ba used in a specific output
device.
[20} "Motor vahtc#e" means any motor
vehicle, trailer, semi-trailer vehicle, trailer
coach or mobile home which i5 primarily
f S, ~R
f..::
manufatturois` sgents; oitby dlsirlbutiori"ol
catalogs or other advertising, or by use of any
commvnicatlon media. or by use of the
newspaper, radio, or tatevtslon advertising
media, or by any other means whatsoever. oT
business From persons residing in ibis Town
and by reason thereof receiving orders From, or
selling pr leasing tangible person property to,
parsons residing in this Town for use,
consumption, dislributinn and storage in this
Tpwn,
{tA) "f inanca tepartment" means the
finance department of the Town.
(1St "Finance Director" means the
Administrative Services Director at the Town.
(16) "Food" means food whtch Is advertised
or marketed for human consumption and is sold
in the same form, condition, quantities, and
packaging as Is commonly sold by grocers. The
term includes, but is not hmtted to, cereals and
cereal products; milk and milk products; meats
and meat products; fish and fish products; egg
and egg products; vegetables and vegetable
products; Fruits and fruit products; sugars,
sugar products, and sugar substitutes; coffees
and coffee substitutes; tees, cocoa, and cocoa
produclg; spices, Condiments, sell find oleo
margarine.
{17) "Grose taxable sales" means the total
amount received In money, credits, or prpparty,
exctuding iha Lair market value of exchanged
property which Is to be sottl thereafter in the
usual course of the retailer's buslnesa, ar other
cpnsiderativn valued In money from sales and
purchases at retail within this Town, and
embraced within the provisions of able Chapter
3.4(1, The Taxpayer may take credit in his report
of gross sales for en amount Equal to iha sate
price of property returned by the purchaser
when the full sale pp~ics thereof is refunded
whether In cash or by credit. The fair market
value of any exchanged property which is to be
sold thereafter In the usual course o{ the
retailer's business, it included in the lull price of
e new ar[icte. shall be excluded from the gross
safes. pn all sales at retell that are valued In
money, when 9UCh sales are made under
conditional sales contract, or under other forms
of sale where the payment o! the principal sum
(hereunder is extended over a period longer
than sixty (84) days from the date of sale
thereol, only Such portion of the sale amount
thereof may be counted for the purpose of
imposition pf the tax imposed by this Chapter
3.40 as has aaually been received In cash ey the
Taxpayer during lbe period for which the tax
imposed by this Chapter 3.40 is due and
Turn to next page
. ,`,.
.~
m
RED LIC]N PEN1"
The Only Penthouse in the Hey
t~.
Tourney money
~.;_,for the medical center
~a11 Crowder (center , an behalf of the directors of the Tenth Daisy
Palmer Memorial Gol~ Tournament, presented a $4,004 check to flay
McMahan, the Vail Valley Medical Centeradminlstratorthis past week.
Most of the movey raised from the tournament will be used to Improve
the older parts of the medical center, McMahan said. Including #his
year's can#rlbution, the Vail Lady Golfers have raised approximately
$25,000 !n the last [en years. Also on hand at the check presentation
were Bud Pelmer,Athena Buxman, Gordan Britten and Mary Davis,
Photo by Mlke flawlings.
t
ATTENTIO
a
Sr ~
~J~
° °' y
-~A1,1
r ~ ..:
3 bedroom/3 bath
a,aso sq, ft.
2-car garage
Superior insulation pal
Anderson windows
Oak trim #hroughout
This quality-built home is ne
West Vail on a spacious lot wi
from large wrap-around dec
neighborhood, this hoLne is a
~ -
fir' '~'T..°
~"
f
r
-- -~
e
iAGATl~nsr 3 b~~s
$~uT~FUL2 bedro°m
.,c~,fl Flo°rr ,.r.n
• Steps to the Vista Bahn
• Five bedrooms, 6 baths plus full on+? r
bedroom caretaker's apartment
+ Approximately 4,500 square feet of
luxurious penthouse living ~-
• Four large decks with views in aN directions
• Large entertainment center with views in all directions
• Sauna and pool table game room
1' f Uff! p!'etJlUttS page
SSED
ID
.E
ridge Lot
g views,
raiiable.
~ry Halverson
AVON
0100
`E
I
h~1a
Cndmus
E~ke,lnc.
~e Street
478-1494
tee 893.310 i
r convenlencc ~,:•~~"`;A 4~
~
a week. ~~.;z~,:;~,:;~
tlealgned to be operates or drown upon any
higghway. This definition shell not apply to
vehlclaa owned end operated by any
department of the federal govsrnmen! ar State
~. government or any other agency or polllice!
aubd[vlalan thereof, lira-flphEing vehicles,
Town vehicles and le, m traclora, term trailers,
hay bolero, combines and other heavy movable
term equipment primarily used on farms end
not on hlghwaya, and road tellers and road
machinery temporily operated or mpved,upon
she highwaya~
(?i) Person" Includes any Individual, firm,
partnership, Point venture, association,
corporation, estate, trust, receiver, or any group
or combinetibn optingg as a unit, and Includes
the plural ss wail as the singular number.
{22) "Purchase pprice" means the erica Io the
consumer, axcluslve pf any direct tax imppsed
by Iha federal or Stela government or by this
Chapptor 5.40, and, In the case o1 all relaif sales
Invotving the exchange of properly, also
axcluslve of the lair market value of the property
' exchanged et the same time and place o1 the
1 exchange If such exchanged property Is to be
sold thereafter In the usual course of the
retailer's business.
{23) "Retailer" or "vendor" means a person
doing a retail business known to the trade and
public as such, and selling to iha user or
consumer, and not for resale.
{2A) "Retail sale" or "purchased a! retail" ar
"selling el relall" Includes all sales, axcopt
wholaseie solos, made within the Town end nil
solos rasulEingg In delivery 10 users or
consumers within the Town by retailers and
vendors located putslda the Town.
[25} "Sale" er "sale and purchase" Includes
inslallmnnt end credit sales and the exchange
o! properly as wet! as the sale thereof fqr
mpney, every such transaction, condillonaf or
otharwlsa, for a consideration, constituting a
sale, end the sale or loess o1 [hose services
specifically enumaratad In This Chapter 3.40 as
taxnbfe, Including: ~i) gas, electric and steam
services; [lij modelled computer so1lware
services; and {Ifq the leasing of tangible
personal properly, the transaction of furnishing
rooms pr accommodations try any parson,
partnership, association, carporatlon, estate,
recalvar, trustee, sassggnee. lessee, or person
actingg in s rapresentallve cappacity or any ether
Gombinallon o1 indlvlduals by whatever name
known to a person who for s consideration
uses, possesses, or has the right to use or
possess any room In a hotel, apartment hotel,
lodging house, mole!, condominium,
lownhpusa, hotaL guest house, guest ranch,
Irahar coach, mobile home, auto camp, or
trailer court end park, under any concession,
permit, right of access, Ilcensa to use, or other
agreement, or otherwise.
"Sale" or "sale and purchase" excrudes:
(a) A division pt partnership assets among [ha
partners according to their Interasist in the
partnership;
(b} Tha formation o1 a corporetlon by the
owners of a business and the transfer of (heir
business assets !o the corporallon in exchange
!or all of the corposallon's outstanding stack,
except qualifying shares, In prpporlbn to the
assets contributed;
(c) The transfer of assets of shareholders In
the lnrmation or dlsaplulion o1 professional
eorppratlona;
(d] The dissolWlon and the pro rata
distrlbullon o1 the corporation's assets to IFs
sf acN holders;
(e) The lranafar or assets from a parent
cprporatlon to a subsidiary corporetlon or
corporations which are owned at least eighty
ppercent (BOAU) by iha parent cprporatlon, which
transfer Is solely In exchange for stack or
sacarlllea nT the aubsidisry corporation;
(fJ The transfer or assets Tram a subsidiary
cprporatlon ar corporations which ere owned at
less) el hey percent (BD°lo] by the parent
corporallon !a a paten! borporatlon or to
another aubsldiary which k9 owned al least
B€ghty percent 180%) by the parent corppratfon,
which transfer is solely In exchange forelock or
securities of the parent corporallon or the
' eubsidlary which recalved iha assets;
{g) A transfer of a parlnerslrip Interest;
{h} The Sransfer In a reorganization qualifying
undarSectlon 386{al[1jo11helpternalRavanue
Code of 1854, as emended;
{}] Tha formation of a partnership by the
transfer o! assets to the parlnershlp pr transfers
to a parlnaghip In exchange for proporlfonate
Interests In Iha garlnarshlp;
Q} The repossession o1 personal properly by
a chattel mortgage bottler or foreclosure by e
lien holder; and
(k) Tha transfer of assets between parenE and
closely hold subsidiary corporations, pr
between subsidiary corporations closely held
by the same parent corporetlon, or between
corporatlone which are owned by the same
shareholders In identical percentage of stock'
ownership amounts, computed on a
share-by-share bells, when s lax Imposed by
this ~Chnpler 3 40 was paid by the lrasnferpr
carporailan at iha rims it acquired such assets,
except to fho sxfent provided by Section
3.4p,140(1 j. for the purposes of this paraggraph
(k}, a doaely held subsidiary corporetlon is one
In which the parent corporetlon owns stack
oasessing atleaslaighly percant(90%] o1lhe
Pole! cpmbinad voting power pf all clessea of
stock enlltled to vote and owns el least elghky
percent [6090) of iha total number of shares of
all outer classes of stock.
(26) "School" means an educational
Inatltu0on having a curriculum cpmparable to
SafewaySavings!i
I Diet
ry 7-Up
W
deer
-~ ~ ~_,.~:,~~...- Dr. Pepper or
P
epper Free
~ ~ ~ ~ ` ~. Regular
~ 4 ` or Diet.
s~pat:k
12•oz. cans
SA Vrr
ar. ra
1,69
Regular or Diet
Squirt
yraumwr, iuiiwi wyl,, utgh school. of
s, or any combinallon Ihereol, requlrtng
/~e ndance and charging a tuition fee.
;State" means the Stain of Colorado.
"Tangible persona! property" means
corporeak personal property.
(29J "Tax' means either the tax payable by
the pwchaeer of a commodity or service
su bjeci to tax, ar the aggregate amount of taxes
due Irom the vendor of such commodllies or
services during the period for which he Is
requl rod to report hla collections, as the context
may require.
(36} "Taxpayer" means any pparson obligated
to account to the Finance Director !or tax
collected or to ba collected under the farms of
this Chapter 3.40.
{31) "Wholesaler" means a person doing a
regularly organized wholesale or jobbing
business and known to the trade as such and
ae0ing to retell merchams, Jobbers, dealers, or
other wholesalers for the purpose a1 resale.
(32} "Wholesale sale" means a eels by
wholesalers to retail merchants, }obbers,
dealers, or other wholesalers for resale and
does not include a sale by wholesalers to users
or consumers not for resale; the latter types of
sales shall be deemed to be relall sales and shall
be subjec! to the provisions of thisChaptar3.40.
(3.40.030 Cnnfideniial Nature of Returns,
f1) Except In accordance with judicial order
or as otherwise provided herein, the Town
Manager, the Finance Director and their agents,
clerks and employees shall not divulge any
information gained from eny return filed under
iha provlslans of this Chepler 3.40.
(2) The Town ofllclals charged with the
cuslpdy of returns tiled pursuant to this
Ckrapter 3.40 shall not be required to produce
such returns or evidence of any matters
contained therein In any action or proceeding
in any court, except on behalf of the Finance
Director In an action under the provisions of
thla Chapter 3.401p which the Flnanca Director
is a party, or on behalf o1 any party to enaction
or proceeding under the provisions of this
Chapter 3.40 or to punish s violator thereof or
pursuant io any judicial order In which event the
court may require the production of and may
admit In evidence sp much at such returns or of
the facts shown thereby as are pertlnent to the
acEln or proceeding end no more.
{3) No provision of this Section 3.a0.030 shall
be construed to prohibit the delivery To a
Taxpayer or to his duly authorized
representative of a copy of any return or report
filed In connection with hie tax, nor to prohibit
the publication of siatletics so Classified as to
prevent the Identlficatlon of particular reports
or returns end the information contained
therein, nor to prohibit the inspection of the
Town Altprney orany other legal representative
of the Town of the report pr return of any
Taxpayer who shall bring an action to set aside
or review the tax based thereon or against
whom an action. or proceeding is contemplated
or has been instituted under this Chapter 3.40.
(4 The provlslans o! this Sectlan 3.40.030
shell not preclude the Town Manager, the
Finance Director, and their agents, clerks, and
employees from divulging any information
gained from any return or audit !o the federal
government, the State, the pepartmenl of
Revenue, the Town or any other municipality,
the Town Attorney, Iha Town Manager, or the
finance Director, nor shall the Town Manager,
the Finance Director, end their agents, clerks,
pr employees be liable to arty person, firm or
cprpnratlon for such disclosure made for the
purpose of computing or collecting iha-ax duo
and owing from any person, Ilan or
cprporatlon, or for the purpose of verifying
compliance with this Chapter 3.40 or for the
purpose of investigating any prlminal or Illegal
activity.
{5) Any Town officer or employee, or any
aggent thereof, who shall divulge any
iniormellon clasillad by this Chaptor 3.40 es
confidenilal In any manner except in
accordanoa with proper judicial order or as
otherwise provided herein or by other few shall
6a gushy ai a vlolallon of this Chapter 3.40 and
shall be punished In the manner provided by
State law.
3.40.040 Tax Cannot be Absorbed. It is
unlawful for any retailer to advertise or hold out
or state to the public ar to any customer,
directfY or Indirectly, that the tax or any pert
thereof imppsed by this Chapter 3.40 shell be
assumed pr absorbed bY the retailer or That I1
shall not ba added lp the selling price of the
property sold or the services tendered, or, If
added, the! it or any part thereof shall ba
refunded.
3.40.050 Excess Tax; Remittance,. tf any
vendor, during any reporting period, collects as
a tax an amount In excess o! four percent (4Wr}
of his total taxable sales, then he shall tomb io
the Finance bisector the full net amount pf the
tax imposed In this Chapter 3.40 end also such
excess amount. The retention by iha retailer or
vendor of any excess amount of tax collections
over the lour percent (4°R} of the total taxable
sales o1 such retailer or vendor or the
Intentional failure to remit punctually to the
Flnanca Director the full amount required to be
remitted by the provisions of this Chapter 3.40
is declared 1o ba a vlalallon of this Chapter 3.40
end shall be recovered, together with interest,
penalties end costs, as provided in Secction
3.A0.
340.090 License end Tax Atldlllonal. The
Ilcensa and tax imposed by this Chapter 3,01
shah be in atltlibc I other licenses and
taxes Imposed by xcept as otherwise
provldetl In this Ch
3.40.085 Duty to Kee! orris. It is the duty
of every Taxpayer to Neopand presarvasultable
records and such other books or accounts as
may ba necessary !o determine the amount of
tax far the collection of which he isllabfe under
this Chapter 3.40. It la the duty of every such
Taxpayer to keep and preserve for fl period of
three (3j years ell Invoices of goods end
merchandise purchased, All such books,
invalcsa, and other records shall be open for
axaminatlon end audit a[ any time by the
Finance DUector nr his duty authorized agent.
3.40.070 Adminslrntion. The Town Manager
may adopt rules end regulations in cortformlly
with this Chapter 3.40 far the proper
edministraiion and enforcement of this Chapter
3.40. The administration of this Chapter 3.40 Is
vested in end shah be exercised by the Town
Manager. The Flnanca Director shall sestet the
Town Manager In the adminislratlon of this
Chaptor 3.4p to the extent provided herein and
In the rules and regulallons promulgated
hereunder.
3,40.080 Receipts; Dispasilion. Tha monies
received by the Finance Director from the tax
imposed end collected pursuant Io this Chapter
3.40 shall he deposited in the general fund end
capita! projects fund of the Town.
3.40.090 Applicability to Banks. The
provisions o1 this Chapter 340 shall apply to
national banking assoclatipns and to banks
organized end chartered under Stale law.
3.40100 Statute of Llmhatlons, Tha !axes for
any perlpd, together with Interest thereon and
penances with respect thereto, Imposed by this
Chapter 3.0.0 shell net be assessed, nor shall
any notice of lienbe filed, or distraint warrant
issued, or suit for collection be instituted, nor
any other action to collect the same be
commenced, more than three (3) years after the
date on which the tax was orls payable, nor
shall any lien continue sitar such period, axcopt
for taxes assessed before the expiration of such
period, notice of lien with respect to which has
been filed prior to the expiration o! such period,
in which cases such lien shall continue only for
ono (1} year after the tiling of notlca thereof.
The Statute of limitations period as set forth
herein above In this Section 3.40.100 shall not
apply If: p) a Taxpayer files s false orlraudulenl
return with the Intent to evade the tax imposed
by this Chapter 3.40; or [iq if a Taxpayer Fails to
file a return as required by Section 3.40.130. In
the case of a false or fraudulent returnwilh the
intent to evade the fax imposed by this Chapter
3.46, the tax, Together with interest and
penalt€es thereon, may be assessed, ar
proceedings for the collection o1 such texas
mayy be begun al any time. In the case of failure
to file a return, the tax, lagefher with Interest
and penalties thereon, may be assessed and
Collected at any time. before the expiration cf
such perlpd of limita[lon, the taxpayer and the
Finance Director may agree in writing to an
extension thereof, and the period so agreed on
may he extended by subsea uent agreema nts is
writing.
It. LICENSING
3,40.110 Licsnsea, Feea, Ravocatlon. [1}{a} A
ealea tax license shall be required for any
person to engage In the business of selling at
retail in the Tawn tanglbie personal property or
services that are taxable fiereundar which are
purchased in the Town and are subject to sales
tax pursuant to this Chaptor 9.40. A tax Ilcanse
obeli be granted and Isauad by the Finance
Director end shall be In force and effect until the
earlier of: (i) revocation of such Ilcanse; or [Iry
sale or terminat'son of the business, if any,
relating to such license. Such Ilcenaes shell be
granted only upon applicatipn atating the acme
and address of the perspn desiring such
Ilcanse, iha name of such business, I1 any, and
the location, Including the street number of
such business, it any, and such other facts es
the Finance Director may require, No license
Issued pursuantlo this Section 9.40.1 f0 shell be
transferable.
(2} In case buslneas is Transacted at two [2) or
more separate places by ono (i} person, a
separate tlcense for each place of business
shall be required.
(3) Each license shall be numbered and shall
show iha name o1 the licensee and the place of
business of the licensee and shall be posted I n e
conspicuous place at iha place'of business for
which it is issued, if the licensee does not haves
place of business, than the license shaft show
ilia mailing address of such licensee.
[4} •Tha Finance Director, alter reasonable
notice and a ful I hearing, may revoke the license
of any person found by him to have violated any
provision of this Chapter 9.40.
(5} Any findings and order of the Finance
Director reveling the license of any perspn shall
be subjeG to review by the District Court upon
applicatioa of the a grieved party. Tho
procedure for review shall be, as nearly as
ppossible, the same as provldetl for iha review of
tlndings as provided by prpcasdings In ilia
nature of certiorari.
(S) No tlcense shall ba required for any
parson engaged exclusively in the business at
sallrng commotlilies whiche re exempt from
taxation under this Chapter 3.40.
• III. SALES TAX.
Turn to Heart page
Spectacular
Buy!.
Beauti#txl, sunny,
#antastic view.
Booth Creek townhouse,
2 bedroom plus loft
bedroom, 2 bath
Priced for ~tuick Sale
(bp owner)
Reduced to
~~ Ge#11n9S
3'~~
,a1r ,goal
5.~~
(5j Claims fpr lax moneyys paid In error or by
mistake shall be made wllhln three {3) years
alter the dBlo 0! purchase, storage, use or
consumphon o(Iha goads or services for which
the refund Is clSlmed and shall be processed fpr
refund In accordance with the noes and
reg ulallons presaribad therefor under
subsaclian {4} oS this Section, except that the
proceeds of any sucn claim tar a refund shall
iirsl be applied try the Finance Dapartmenl to
any lax dollclenclea or habit{ties existing
against the claimant before allowance of such
Claim by the Flnen~e Dapartmenl. and further
except that If such excess payment of tax
moneys in any period Js discovered as a result
of en audit by the FlnanCa Department, and
deficlencles are discovered and assessed
against the Taxpayer as s result of such audit,
then such excess mantes shall be first applied
against ariydeflciencies oulslanding tothodate
of the easessment but shall not be applied to
any future tax Ilabflifies~
j6y It any pparson Is convlctod under rho
rovlalana Of this 5actipn, such convictlnn shall
~e pprime facie ovidanca that all refunds
received by such parson during the current year
ware ablalned unlawfully, end the Fnance
birector Is empowered to bring appropriale
action for recovery of such rotunda, A brief
summery statement a1 Iha above-described
pennlliea shall tae printed on each form far a
refund,
V. ENFORCEMENT
3.40.200. geeotrery of Taxes. Penalty rod
lntereat.
{T) AIt sumo of money paid by the ppurchaser
t0 the retailer ea taxes Impposed by this Chapter
3.40 shag ba and remain public money, the
properly of the Town, In the hands 01 such
retailer, and he shall hold Iha same la (rust far
the sale use and bennlp a1 the Tnwn until paid
to the Finance Director, and farfanurel0sopay
to !ha Flnanev Rlreclor, such retailer shell be
punished as providod herein.
(2) {ay 11 a parson neglects or refuses to make
a return In payment of t esefes tax or to pay any
sales tax as required by Ehls Chapter 3.40, then
the Finance blreatpr shall make an slimete,
based upon euch Inlormallon as may be
avaeatrle, of the amount o! taxes due tar the
period for which the Taxpayer is tlalinquent and
shall add thereto a penally equal 1o Iha sum of
fifteen dgifars ($15) for such failure or ten
percent 110°Po) !hereof, whichever is gre9lar,
and interest on such dallnquant taxes at the rate
Imposed undor Secllon 3.40.230 plus one-half
percent (112°M) par month tram lho date when
due, not exceeding eighteen percent (18%)in
Iha aggrvgale.
{h} Promptly thereafter, 1lie Finance Director
shall grva to the delinquent Taxpayer whiten
nollce at such ostlmaled saxes, penally, and
inlarest, which nallCO shell bo sent by
first-class moil direatod l0 11ie last address of
such parson on ilia with the Flnanco
Dnpnrtmonl, Such estlmalo slmh Ihoreupan
become a notice of dollclanCyy. Within thirty j301
days attar Iha nollce of deficiency is mailed, the
Taxpayor may petition the Finance Director for
a hearing in the manner providod in Sertlon
3.40.260 and clther may appeal the District
Cpur1 as providod in SeC.lion 3A0,270 or to the
Dopariment of Revenue as pravidad In Ssclfon
3.40 2130.
(3) (a) If nny texas, penally, or interest
impasod lly this Cheptar 3,40 and shown duo by
returns riled b Iha Tnxpnyer or as shown by
assessments duly made as provided in this
5ectlon are toot paid wiihl n f ive {5) days after the
same are duo, then the Finance Diroctor shall
mall n delinquency notlca setting forth the
Hama of the Tnxpnyer, the amount o1 the tax,
penalllos and inlereat, and the dale of the
accrual thereat. Thirty {30j days sitar the
dohnquoncy notlca Fhe town may issue a nonce
that Iha Towa claims a Ural and prior lien
therefor on the real and tangible personal
property of IIie Taxpayor except as to
preexisting claims or teens of a bona itde
mortgagee. pledgee, Judgement rradlinr, ar
purchaser wham rights have a[tachud pries to
the ill{ng of the nnhco as providod in sins
Sect+on nn proprrrh~ of fife Taxpayer, other then
urs goads, stork in lratln, and business fixhues
ut such Taxpayor.
;b~ Sold notice shalt ba on farms furnished try
the InencaDepsrtmentandsheflbevarifietlby
fife Town Manager or by the Finance Director or
any duty qualified agent ai the Town Manager
or Iha Finance Director, whose duties are she
collection of such tax, and may bo filed In Iha
ofnco of the county clerk and recprdar In which
rho Yaxpsyer owns rear or Cengihlo personal
property, and the filing of such nplice shall
create a flan pn such properly In that county
end constitute nplice Ehereof. After said notice
has been tiled, or concurrently Ihorewith, or at
any lime when taxes due era unpaid, whether
such notice shall Nava been filed or noF, Iha
Finance Director may Issue a warrant directed
to any duly eulhorized revenue collector, or the
sheriff of Iha cpunlyy epmmending him to levy
upon, seize. and self sufficient pf Iha real and
personal property of the amount due together
with Interest, penalties, and coats, as may be
provided by law, subject to valid pre-exisliag
claims or lions.
(4) Such revenue collector or the sheriff shall
iarthwnh levy upon suFilclent of Iha property at
rho Taxpayer or anyy property used by such
Taxpayor In crosducling his retail business, and
said property so levied upon shall bs sold in all
respects to with Ilke effect end in the same
manner ee Is prescribed by law with respect to
executtof+s against property uppon Judgement of
a court of record, and life remedies a1
gernlshment shall apply. Ths sheriff shall ba
entitled !n such toe in executing euch warrants
as are allowed by law for similar services,
(5)Anyllenforlaxasasehownontharacords
of the county clerks and recorders as provided
in lots 5ectlon, upon paymdnt of alt loxes.
penalties, and interest covered thereby shall be
released by Iha Flnenca Diroctor In the same
manner as mortgages and Judgements are
released.
(61 (e) The Finance director may also treat
any such texas, penalties, or Interest due and
unpaid as a debt due to the Town from the
vendor. The retain of the Taxpayer or Ehe
assessment made by the Finance Director, as
provided In this Chapter 3,40 shall bo prima
laclo proof of Iha amount due.
Ib) Ta recover such taxes, penalties or
interes! due, the Finance Director may bring an
action in altechmant, and a writ o1 altachmant
may be issued to the 5harilf. In any Batch
prodeedings, no bond shall be required of the
Finance Director, her shal# any sheriff require of
the Finance Director an Indemnilying bond for
executing Iha writ of etlachment or writ of
execullon upon any Judgement entered In ouch
proceedings, Tha Finance Dlrecior may
prosecute appeals In such asses without the
hbCBSBIty at providing bond thereof. It is the
duly of the Town Attorney, when requested by
the Finance Director, to commence action for
lho recovery o! taxes due under this Chapter
3.40, and this remedyy shall be In addition to all
other existing remedies orremedles provded in
this Chfl¢ter 3.40.
t7) In any action affecting fire title to real
estate or the ownership or rights to possession
of personal property, the Town may ba made a
party defendant far the purpose o! obtaining an
adjudication or determination oS Its Ilan upon
the propertyy Involved therein. !n any such
action, service of summons upon the Finance
^irector or any person at the office of the
Finance Dlrecior shall ba sufficient servlca and
shall be binding upon the Town.
;Bj The Finance Diroctor is authorized to
waive, for good cause shown, any panany
assessed as provided in this Chapter 3.40, and
any Interest imposed In excess pf the rata
datormined pursuant to subsection (2) of this
Section shall be deemed a penalty.
[9j If a Taxpayer pays for any tax imposed
which Ihereoare Ilnsulf(cienl fundelo Cover ouch
check, then the Finance Director may assess a
~enany a stns! such Taxpayer as follows: (Fi)
fifteen debars {$15.00) fpr the Ilrsi vtoinlion; fli)
thirty dollars (530.00) for the second vlataUon;
and seventy-flue dollars {$75.OOi foreach
additional violation. IF a pens#ty of thirty-five
dollars (535.00) or more has been assessed
agalnsE a Taxpayer by the Finance Director,
then the Finance Director may require euch
Taxpayer to pay all tax payments, whether due
or to tie due In the future, by certified lands,
cashfer'e check or cash. The panaltY Imposed
by this SectlOn 3.40.200(91 is In add3lion to all
gther penalties Imposed pursuant tD this
Chanter 3dp.
3.40.2[0. Tex LIBri.
{1} {a) The sales tax Imposed pursuant to
Secllon 3.40.720 shalt be a brat arsd.prlor lion
upon 'the tanglbfe personal property and
business Ilxlurea of er used by any retailer
antler lease, title retaining contract, or other
contract arrengamonL excepting stock of
goads sold or for safe in She other hens pr claims
of whatsoever kind pr nature.
(b) Any retailer who sells out his business or
Block nl goads, or quits business, shell be
required to make out the return es provided In
this Chapter 3.40, wllhln tan (10j days after the
dale ha sold His business or stock of goods, or
quit pusineas, and his successor in business
shall bo required to withhold sufficient
purchase money to cover the amount a1 said
texas due and unpaid until such lima as the
former owner produces a receipt from the
Finance Director showing lhatthe taxes have
been paid or a certificate that no taxes ere due.
{c) I} Iha purchaser pt a business or stock of
.,goods faits {o withhold the purchase man..ey ~s._
prwldedin paragraph{b-ofsubaacdon(1}erw
the taxes are due end rtnpaid rater the ten {1 D}
day period showed, ha, ae welt of the vendor,
shoe ba peraoneny IIaWe for the payment a! the
taxes unpaid by the farmer owner, Ukewiso,
anyone who takes any stock of goods pr
business fixtures of or used by any retailer
under lease, title retaining can[mct, or other
contract arrangement. by purchase,
foreclosure sale, or otherwise, takes the same
subject to the lien for any delinquent sales taxes
owned by such retailer and shall be liable for the
payment of alt dalinquem sales taxes of such
prior owner, not, however, exceeding the Value
a1 eraperly so taken or acquired.
(2j Whenever ins business or properly of any
taxpayer subject to this Chapter 3.44 shall be
placed {n receivership. bankruptcy, or
assignment for the benefit of creditors or
seized undsr distraint for properly taxes, all
taxes. penalties. end interest imposed by this
Chapter 3.40 and ter which said retailer is in any
way liable under the terms o1 this Chapter 3.40
shall be a prier and preferred claim against all
the property of said Taxpayer, except as to
preexisting claims or dens of a bone Fide
mortgagee, pledgee, judgement creditor, or
purchaser whose rights shall have agached
poor to the filing a1 the notlca as provided in
5ectlon 3.40.20a(3)(b) an the property of the
Taxpayer, ether Ihan the goods, stock in Trade,
and business Frxlures of such Taxpayer. No
sheriff, receiver, assignee. or other officer shall
Sall the properly of any person subject to this
Chapter 3.40 undor process ar order o! any
court without first ascertaining from the
Finance Rirector the amount of any taxes due
and pnyable under ihss Chapter 3-4p, and if
there are any such saxes due, owing. or unpaid,
it is the duty of such officer !o first pay the
amount of said !axes Out of the proceeds of said
sale before making payment o1 any moneys to
any judgement creditor or other claims of
whatsoever kind or nature, excep! the costs of
the proceedings and other preexisting cretins or
4iens a5 provided in this Section. Far the
frurpnses of this subsection (2), °T axpayer"
Includes "rCiailer'",
3.40.220, Negligent or fnlentional Tax
17e1iciency, If any part of Iha deficiency in
payment of the solos ar use laz is due to
negligence or intentional dssregard of
xui oozed rules end regulations of the Tpwn
with knowledge thereof, but without intent to
defraud, [hare Shan be added fen percem (10°JoS
of iha total amoum of the deficiency, and
interest in such case shall be co#lected a[ the
rate f mposed under Section 3.40.230 in adds ti on
to the inlarest provided by Section 3.40.240 on
Ilse arru~_rd or such deficiency from the limo She
recur r, was due. from the person required to tits
the rehrrn, which interest and eddilion shall
hocpme due and payable ten ;70) days after
wntscn notice and demand to euch person by
fhn. Finance •)irector. It any Rart of the
dehCier'cy is due to fraud with the intent to
evade the lax, then there Shari be added one
hundred Rercen! (10090) of [he total amount pi
Iha deficiency, end In euch Case. Iha whole
amount of the tax unpaid. including the
additions, shall become due and payable ten
{tnj days after written notice and demand by
Fhe Finance Dlrecior. and an Bddltlonal three
percmd (3Ne) per month on said emaunt shall be
added Tram the date that the return was due
unEll paid.
9.40.230. Interest Rate on Delinquent Taxes.
When Intaras! is required or permitted to be
charged under Sections 3.40.2DD(2), 3A0.220,
3.40.240{1), the annual rate of interest shah be
that rate of Ih[erest established by the State
commissioner of banking pursuant to Section
39-21-110.5 of the Colorado Revised Statutes.
3 40,240. Intaras[ en Underpayment,
Overpayment, Nonpayment or Extensions of
Time for Payment of Tex
{1} li any amount of sales or use tax is oat paid
on or before the last date prescribed' for
payment, then interest on such amoum al the
rate imposed under Section 3.402317 shall be
paid for She period Srom such less dale to the
date paid- The last date prescribed for payment
shall tre determined without regard to any
extension of time for payment and shelf be
determined without regard to any notice and
demand for payment asuad, by reason of
jeopardy, prior la the test date otherwise
prescribed for such payment. In the case o1 a
tax in which the last dale for payment shall be
deemed to be the data that the liability for the
tax arises. and In no event shell such data be
later than the data That notice and demand for
the tax is made by the Finance biredpr.
[2) interest prescribed under this Section and
Sections 3.40.200(2), 3.40 220 shaA be paid
upon notice an d demand and shell ba assessed,
collected, end paid in tits same manner as the
[ax to which such interest is applicable.
(31 Ii any portion o1 a tax is aetisnetl by credit
of an overpayment, then no Interest shall bB
imposed under this 5ectlon on Fhe portion pf
the tax 8o sans{tad toY any peribd during which,
it the credit had not been made, interest would
have been allowed with respect to such
overpayment
(4j Interest prescribed underihis Section and
Sectlans 3.A0.200[2j, 3.40.220 an any sates lax
may be assessed and collected at any time
during the period within which the tax to which
such interact relates may be asaesaed and
collected.
3,40.25[1. Other Remedies. No provision of
this Chapter 3.40 shall preclude the Town ham
utilizing any other lawful penalties or other
remedies applicable to the collection of sales
taxes.
VI. HEARINGS AND APPEALS
3.40.264. Hearings by Finance Director.
(t) It any person contests any daticlency
notice received Form tiro Finance Diroctor, than
he may apply to the Finance birec[or by petition
in wrltlng wllhln thirty (39) days after such
deficiency notice Is mailed to him for a nearing
and a correction of She amount of the tax so
assessed, In which petition he shall set forth the
reasons why such hearing should ba granted
and the amount by which such tax should be
reduced. The Finance Director Shan notify the
petitioner in wrNing of the time and place fixed
by him for such hearng. After such hearing, the
Finance Director shah make such order in the
matter as is Just and lawful end shall furnish a
copy of such order to the petitioner.
;2j Every decision of Ehe Finance Director
shall be in writing, and notice thereof shall be
mailed tp the petitioner within ten {10) days,
and all such decisions shat;became final and all
amau nts due shall be paid upon the expiration
of thirty (30) days after nollce of such decision
shah have been mailed to the petitioner, unless
proceedings are begun within such Lima for
review thereat as provided In Section 3.40270
ar Section &40.280.
3.40270 Review by District Court
[1j If the petitioner or ii att applicant for a
rotund is aggrieved at the final decision of the
Finance Director, then he may proceed to have
same reviewed by the District Court. The
procedure of review shall be in accordance with
Rule 106{a}(4) of the ~Golorado Rules of Civil
Procedure.
(2) Wltnln fifteen 175) daysafterfilinganotica
o! appeal as provided In this Section, the
TaxpayeY °hsll file with the District Court a
surety bond in twice Iha amount of the taxes,
and othercharggesstatadinthafinaldecision by
Iha Finance ^ireatpr that era contested an
appeal. The Taxpayer may, at his option, satisfy
Iha surety bond requirement dy s savings
account or deposit in or a certificate of deposit
issued by a state or nations! bank or by a state
ar federal savlnys and Foan association, in
accordance with the provisions of Section
1 t-35-101 {1y o! the Colorado Revised Statutes,
equal to twice the amount of the taxes, lnteresl.
and other charges Stated inlhe fihBE declsign by
Iha Finance Director. The Taxpayer may, at his
oPtlon, deposit the disputed amount with the
' Finance Director in lieu o1 posting a surety
bond. if such amount is so depose, no further
interest shall accrue on the deficiency
contested during the pendency of the action. AI
.. Tt1rTT to next page
f'717f71 ~t/~Oll9 J7RfC
3.40.120. Property and Services Taxed. There
Is levied, end there shell be collected and paid a
sales tax In the amount orated in Sectlan
3.40.140 es fnllowa:
(1) On the purchase price paid or charged
upon ell sales, purchaeea, rentals antl leases of
tanggible perapnal property at rotall.
(2) In the case or retell sales involving [he
exchange of property, on the purchase price
paid or charged, Including the fair market value
of lhE properly exchanged at the time end piece
of the exchange, excluding, however, from the
conalderaUon o1 the purchase price, the fair
market value of the Exchanged property,
provided that such exchanged property is to ba
sold thereafter In the usual course o1 the
relallar's buslnesa.
(3} Upon tefephonE and' tela~raph services,
whether {urnishad by puhl c or privets
corporations or enterprises, for au Intrastate
telecommunication services arfginaling tram or
received on telecommunication equipment In
ttre Town If the charge rot the service is billed to
a person in the Town or hilted tv an affiliate or
d4vlslon o1 such person in the Town pn behalf of
a parson in the awn,
(41 For gas and elaGric service. whether
furniished y municipal, public or private
corporations or Enterprises, for gas and
eleclrlclly furnlshad and sold for commercial
consumption and not for resale, open steam
when consumed ar used by the purchaser and
no! resold In original term whether lurnlshed or
sold try municipal, public, or private
coprorebgns or enfarprlaes.
5) {a) Upon all sales of food.
b) Upon the amount paitl far fpOd ar drink
served or furnlshad in qr by restaurants, cafes„
lunch counlera, cafeterlss, halals, drugstores,
social clubs, nlghtdubs, cabarets, resorts,
snack bars, calorers, Carryout shops, and ether
like places of buatnoss at which prepared food
or drink la regularly said, Includlrtg sales from
ppushcarts, motor vehlclas and other mobile
tacllitlas. Cavor charges shall be irtcludetl as
pert of the smaum paid for such food ar drink.
(8} On rho entire amount charged to any
person for rooms or accommodellons as
designated in Section 3.40.020 (25y.
(7J On the price paid far pay television
services sold, purchased, leased, ranted or
faro}shad.
{a] For Iha purposes of thla paragraph
3.4p,12fl(7) pay telovlalon shall mean letevlsion
service where a foe Es paid to view an individual
program or movie and shall pat Include cable or
suhscrlplion television leas which are pal
chargged on a pay pper view basis.
3.40.130. Cpllecfion of5eles Tax. l1){a) Every
rotaller, also in this Chnpter 3.40 tailed
"vendor", shelf, Irrespective or the provisions of
Section 3.40~t40, be liable and responsible for
the s inept of an amount equal tv lour percent
{4%F of ell sales made by him o1 commodities or
services as apecpiad In Secllon 3.40.120 and
shall before the lwentla[h (20) day v! Each
month make a return to the Finance Director for
rho preceding calendar month antl remit an
amount aqua! to sold tour percent (4°,io) on such
cafes to said Finance plrector. Such returns of
the Taxpayer or hie duly authorized agent aha11
be furnished by the Finance Department. The
Town shall use the standard municipal safes
and use Tax reporting term and anyy subaequenl
revlalons thereto adopted by the executive
director of the poparlmvni of Revenue h the
first full month commencing one hundred and
Ywenty { 120) days after !ho affaclivn date pf Iha
rHglllaitnik adopting qr feVlBing at1C11 standard
form.
(b If the acvounling mefhoda regularly
amp oyer} by the vendor In the Irensactlon at hie
buaineaa or other cond$ione ere such that
seturna of eafab made on a calendar month
basis shall Impose unnecessary hardahlp, the
Finance plrector, upon written request qt the
vendor, may accept returns a! such inlervala as
shell, In his opinion, beilersuft the convenience
a1 the Taxpayer and shall not Jeopardize the
collecAcn of the tax, Tha Flnanca plrector may
Permit Taxpayers whbse mgnthly collected tax
s leas than three hundred dopers (5300) tq
make returns and ppay taxes at Intervals not
greater than three {3) months.
{C) The Flnanca plrector may extend the date
for making a return and peying the taxes due
under such reasonable rotes end regulations as
may ba pr6acrlbad Iharefor, but no such
exlenalon shall 4e for a greeter period Ihnn as
provided In Section 3.40134{1){ ).
(d) fihe burden of proving that any retallar is
exempt from collecting the tax on any goads or
services said and peying the same to the
Finance plrector, qr from making such returns,
shell be on the relaller or vendor undor such
reasonebfa raqulrements oT proof as sat forth in
the rules and reguletlans preacrlbad therefor.
(e} ff a tllapute arises between the purchaser
and seller ea to whether or not any self, service,
or commodity Is Exempt tram taxatton under
SECt10n 3.40.1380, neverihaloss rho seller shall
Cpllect, and [hs purchaser obeli pay the tax, and
the seller shell thereupon lasueto iha purchaser
a receipt ar carlllicatfon, on Forma lurnlshed by
Iha Finance Deperlmenf, showing iha names of
the seller and the purchaser, the Moms
purchased, the dale, price, amount of tax paid,
and a brlEl statement of the clnlm of exempt tan.
The purchaser thereafter may apply to the
Flnanca Olrector Tor a refund of each !axes, and
it Is then the dWy of iha Flnanca Director to
delermina !ha queatlon Of exemption. The
purchaser may request a hearing pursuant to
Section 3.40, end the final determination of the
Finance attestor may either be appealed to rho
DislricE Court pursuant to Secllon 3.b0 or the
Oepaflment o1 Ravanue pursuant to Section
3 A0,
(fJ Tha Town's sales tax shelf pat applyy 1o the
sale of tangible personal property al retail or the
furnishing of services If the transaction was
prevloualy subJected to a axles or use tax
1ewlupy imposed On the purchaser or user by
another statutory or home rule municipality
equal to or In excaes o! the safes lax raqulred to
bE paid pursuenl to Section 3.40.140. A credit
shall ba granted agalnaf the Town's sales tax
with !aspect to such transaction equef in
amount to iha lawlully Imposed Ivcal sales or
use Tex previously paid by the purchaseror user
to the prevloua atatulary or home rule
munlclpa lty, The amount of iha credh shall no[
exceed the amount of the safes lax required to
he geld pursuant to Section 3.40.140.
3A1.160 Sales Tex Base; Schedule of Sales
Tax. (1) Except as otherwise provided in this
subsectlon (1), the sales lax is Imposed on the
full purchase price of arllcles sold altar
manufacture or otter haul ng bean made to order
and Includes the full purchase price for malorfal
used and the aervlce performed 3n connectlon
therewith, excluding, however, such articles as
are otherwise exempted In this Chapter 3.40. In
connectlon with the transaction referred to In
Section 3-40.020[25){k). the sales tax is
Imposed only on the amount of any Increase In
the fair market value of such assets resulting
from the manufacluring, fabricatkng, ar
physical changing of the assets by the
transferor Corporation, Except a5 olherwlsa
provided In this subsection {1 {,the sales price Es
the gross value q1 alt materials, labor and
service, and the profit thereon, Included in the
price charged to the user or consumer.
{2) There is imposed upon elf sales of
cgmmodlllas and services apeciffed In Sectlan
5.40.120 a tax at the rate of four percent (4%) of
the amount of the sale, to be computed In
accordance with the schedules or systems set
forth In the rules and regulations prescribed
therefor. Sold schedules or syalems shall be
designed so that no such tax Is charged qn any
sale of twenty-four cents {$.24) or tees.
{3) (a) Except as provided In paragraph (b) 01
this subsectlon {3), retailers shalt add the tax
imposed, or the average equivalent thereof, to
the sale price or charge, showing such tax as a
separate and distinct item, and when added,
such lax shall constitute a part of such price or
charge and sha31 be s debt from the consumer
or user to the retailer until paid end shall be
recoverable at few In the same manner as other
debts.
{b) When avid In accordance with a written
reeommendafion from a Ilcen9ad doctor, all
setae o! lherspeuElc devisee. appliances Or
refelod accessorlea, with a retail value of mere
than one hundred dollars {$1fN}.00), which era
sold to correct qr treat a human ph elcal
dVsablllty or aurglcahy created ebnormelity.
(c) All safes of therepoutic devices,
appliances or related accessories. with a retail
value of one hundred dollars {$iD0.00) or lass,
Which are Sold t0 CorrBCt or Treat a bunion
physClal disability, ar ,urgicefly Created
abnormality.
(6) All sales and purchases of commodities
and services under the provisions of Section
3.40.020{25] to any occupant who is a
parmenenl resident of any hotel, apartment
hotel, lodging house, motor ftolel, guest house.
guest ranch. candaminlum, townhouse, trailer
court, mol)kle home, auto camp or trailercourt
or perk, and who emers info or ties entered into
a written egreomenl for occupancy of a roam or
accommodations for a period pf at feast Thirty
[30} consecutive days during the calendar year
or preceding year.
(7} Afl sales made to schools. other than
schools held or egndvclyd for private or
corpporate profit.
{tfj All Sales o1 canslructivn and building
materials, as such term hi used in Section
29-2-109 of Iha Colorado Revised Statutes, I1
such materiels ere picked up by the purchaser,
sad If the purchaser of such materiels presents
to the retailer a building permit ar other
dacumeMatton acceptable to the Town
evidencing that a local uso tux has bean paid or
Is required io be paid.
(9) Thetransleraf tangibly personal property
without consideration {other than the
purchase, sale, or promotion n1 the lranslErar's
product) to a vendee located outside the Town
for uso outside the Town in selling products
normally sold et wholesale by the Irensfaror.
(10} All commoditlea which are taxed under
the provisions of Article :!7, TIEIe 39 of the
Colorado Revised Statutes, and alt
commodilles which are taxed antler such
provisions and for which the tax Is refunded,
and the axle o! special fuel, as deitnad to
Section 39 27-201{B) of the Colorado Revised
Statutes, used forthe operaNOn of farm vehicles
are being used on farms and ranches.
{11) An sale of any article tq a retailer or
vender of food, meals, or beverages, which
article is tp be 1urn4shed to u consumer or user,
together with the food, meals, or beverages
purchased, and if a tax is paid on the retail sale
as raqulred by Section 3.40.E20(7) or (5).
{t2) Any sale of any container ar bag to a
retailer or vendor of toed, meals, or beverages,
which Contalnar or bag is lv be furnished to a
consumer qr user for the purpose ofpackaging
qr bagging arllcles of tangible personal
property purchased at rntep, N a separate
charge is not made for the container or bag tv
the consumer ar user, I1 such container or bag
becomes the property of Iha consumer or user,
together with the food, meals, or beverages
purchased, and it a tax is paid on the rotall sale
as required by Section 3.40,120{1) or {5).
(13) la) All Sales of construction and building
materials to contractors and subcontractors for
use In the building, erectign, alteration or repair
of structures, highways, roads, streets, and
other public workds owne4 or used by:
(i] ThE United Stales gvvernmenl, the State,
its departments antl In,litutions, and the
politkcal subdivisions Shereol in their
governmental caparitles only;
(Iq Charltabfe organlzalians in iha conduct of
their regular charitable lunctlons and activities,
or,
(lit} Schools, other than schools held or
conducted far private or corporate profit.
(b} On application by a purchaser or seller,
ihE Finance plrector shat! Issue to a conVador
or subcontractor a ceriifia;ate or certificates of
examptlan indicating that iha cgnlractor's or
subcontractor's purchesa of construction ar
building materla s is for a purppae stated in
paragraph (a) of this sufrsection (13) and Is,
therefore, tree from sales Fax. The Finance
plrector- shalt provide forms for such
application and for such certificate and shall
have the authority to verify that the contractor
or subcontractor is, in fact, entitled to iha
issuance of such certificate prior tv such
Issuance.
(t4y[e) Sales to and purchases of tangible
PPersona! property by a parson Engaged In the
6uslness of manufacluring, compounding for
sale, profit qr use, any artiste, substance, or
commodity, which tangible personal property -
enters Into the processing of or becomes an
Ingredient or component part of rho product Or
.vim.:'. "~-fA•
aervteg which is manulaeturad, compounded ur
furnlshad, and the tantafnar, label or the
furnished shipping case thereof. shalt ba
deemed to be wholesale sales end abaft ba
exempt from taxation under this Chapter 3.40.
(b} As used in paragraph (a) of this
subsectlon {20) with regard to food products,
tangible personal property enters into the
processing of such products and, therefore, is
exempt from taxation when:
(i) ft Is Intended that such property become
an integral or constituent part vt a Food product
which is imvnded to bE sold ultimately at retail
for human consumption; or
(iiy Such property, whether or not it becomes
an integral or constituent part of a food product,
is a Chemical, solvent, agent, mold skin casing,
or a?her material, Is used ipr rho purpose of
producing or inducing a chemical or physical
change in a food product or is used for iha
purposes o1 placing a food product in a more
marketable condition and Is directly utilized
and consumed, dissipated or destroyed to the
ektent it is rendered unfit for lurther uso, in the
processing of a toad product which fa intended
to b9 sold ultimately at retail for human
con au mption.
(16) All sales and purchases o1 electric fly,
oval, yes, fuel ell, coke, or nuclear Tuel, For use
In processing, manufacturing, mining. relining,
Irrigation, construction, telecommunication
servicoS and street and ral?road lransporla[ion
serv'rrps and all industrlet uses.
(SS) In any case in which a gales lax has been
imposed under this Chapter 3.40 On lubricating
vii used other than in motor vehicles, the
purchaser thereof shah be entitled tv a relund
Equa.i to the amount o1 the sales tax paid on [hat
portion o1 the sales price thereof which is
mtrim~iable to the lederal excise lax imposed
on lire sale of such lubricating oil. The refund
apuwed under this subsection (16) shall be paid
by the Finance Director upon rocaiving undor
Section 6425 of the Internal Revenue Cadv 01
1954, as amended, a refund qt the federal excise
tax paitl on the sale of such lubricating vii. The
claim for a refund shelf 4e made upon forms
hrmished by the Finance Department.
{17} All Sales and purchases of refaclory
materials and carbon electrpdes used by a
preen manufacturing iron and steel fqr sale or
profs? and ell sales and purchases of Inorganic
ch ~nncels used in the processing of
va, odium-uranium ores.
I:I) AI I sales and purchases of newsprint and
printer's ink for use by publishers of
natuspapers and commercial punters and a!I
sales and purchasers ni newspapers, as such
it?rr?m Is defined in Section 24-70-102 of the
Cu,orado Revised Statutes.
(19) All sales O1 tangible personal property
purchased or sold within She Town ii delivered
outside the Town to the purchaser.
340.180 Map or Location Guide of Town
Boundaries. The Finance Oepertment shall
maze available to any requesting vendor a map
or location guideshowingiheboundariesollhe
Town. The requesting vendor may rely on sur:h
map or location guide and any unda'a rt err r
nvailabla to such vendor In d~ ~~ i„. q
whether to collHrl a safes or use tax o, brdrr Nn
penalty shall he imposed yr ecGOn Iqr
deficiency neainlainad agvtnst a vendor avho in
good faltlt complies with rho roust rerenl map
or location guide avaiusblr? to surh vendor.
IV. REFUNDS
3.40.190. Retund3.
(t) A refund shall be made, or credit allowed,
far the sales tax so paid under dispute by any
purchaser or user who ctalms an Exemption
pursuant To Section 3.40.170. Such relund shell
bE made by the Finance Director after
compliance with the following conditions
precedent, Applications for refund shall be
made within Sixty t60) days after the purchesa
of the goods or Services whereon en exemption
is elalmed and must ha supported by iha
efildavlt of the purchaser accompanied by the
prlginal peJd Invoice or satBS .acclpt end
certfffcete Issued by the aelfer and shall be
made upon such forms as shall be prescribed
therefor.
(2) Upon receipt of an application, the
Finance Director shell examine the same with
due speed and shall give notice to the appticam
by order in writing of his decision thereon,
Aggrieved applicams, within thirty (30) days
alar such decision is mailed to Them, may
petition the Finance Director for a hearing on
the claim in the manner provided in Section
3.40.260 and may either appeal to the District
Court in the manner provided In Section
3.40.270 or to the Departnent of Revenue In the
manner provided in Seciinn 3.40.280. ThE right
of any parson tp a refund undor Fhis Chapter
3.40 shall not be assignehte, and except as
provided In subsection (4) of this Secllon, such
application for rotund must be made by the
same person who purchased the goods or
services and paid the tax thereon as shown in
the Invoice of the sere thereof.
I3) A refund shell be made or a credit allowed
by the Finance Director to any parson entitled
to an exemption whore such person estebllshes
that: (ij a tax was paid by another person, the
purchaser, an a purchase made on behalf oS the
person Entitled to en exemption; (iiy a refund
has not bean granted to such purchases; and
{iii) the person Entitled tv the exemption paid or
reimbursed such purchaser for such tax. The
burden of proving that sales, services, and
commodities on which tax refunds are claimed
are exempt from taxation under this Chapter
3.40 or ware nut at retail shall bean the parson
making such claim andef such reasonable
requupmenfs of proof as apt forth In the rules
antl reguletlans prescribed therefor, No such
refund shell be made or credit allowed in an
amount greeter than the tax paid.
;4) Such appllcatiors for refund under
aubaectlon (3) of this Secllon shall ba made on
forma furnished by ihE Finance bepartmenl.
Upon receipt 01 such application and proof of
iha matters contained there€n, the finance
Direcfor shall ive notice to the applicant by
order In writ~ng of his tlecislon thereon.
Aggrieved applicants, within thirty (30) days
after such declston Is mailed to them, may
petition iha Finance Rtractor !or a hearing on
the claim in the manner provided In Section
3.40.260 and may either appeal to the District
Court In the manner provided in Section
3.44.270 or to the Department p1 Revenue In ihE
manner prpvlded In Secllon 3.40 280. Any
applicant for a refund under the provisions of
this subsectlon {4), or any other parson, who
makes any false statements in connectlon with
an application for a refund of any taxes Is guilty
of a violation of this Chapter 3.40 and shalt be
nuniahed in the manner provided by Slate law.
FYom pre~tous page
the conclusion v} the actien, attar appeal io the
Supreme Court or the Gourt of Appeals pt the
Slate of after the time for such appeal has
exalted, the funds depaslt shelf ba, a1 the
dtrecllon of the tlis[rlci Court, either rOtained
by the Finance Direntor and apphad against the
deficiency or returned In whole or pert to the
Taxpayer with interest of the rate Imposed
pursuant to Secllan 3.40.239. no claim tar
refund o! amounts deposit with the finance
Director need be made bylheTax payer In order
for such amounts to be repaid in accordance
with the direction of the District Court.
(3) The Olsirfcl Court shall have original
jurisdiction In procaeAings to revlaw ail
questions of law and fact delermined by the
Ftnanca Director In administering the
4, Tha repeal or the repeal and reenactme~
of any provision of the Vail Municipal Code as
provldad In this Ordinance shell not affect any
rlgftt which has accrued. anY duty imposed, any
vlalatlon that occurred prior ip the effective
date hereof, any prosetutlon commenced, nor
any other actlpnor proceedings as Commenced
under or by virtue of the provision repealed or
repealed and reenacted, The repeal of any
provision hereby shat! not revive any provision
or any ordinance previously repealed or
superseded un_IBSS ex~iressly afatad herein,
INTRODUCED, READ RND APPROVED ON
FIRST REAp1NG ANDORDEREDPUBLISHED
ONCE IN FULL this 15th day o1 September,
1987 and a public hearing shell be held on this
ordinance on Fhe fith day of October, 1987 aF
7.30 p.m. in She Councl Ghambers of the Vail
Municipal Building, Vail, Colorado,
provisions of this Chapter 3.40 by writ under TgWN bF VAIL
Rule 108{al(4) of the Colorado Rules a1 Civlk Paul R. Johnson
procedure. Any writ Issued pursUenl to this Mayor
subsecllpn {3} shall ba issued by (hu Clerk of ATTEST:
the District Court upon a verified potltlon of the pamela A. Brandmeyer
Taxpayer flied within twenty {20j days after Town Clark
notice of the decis#on of the Ftnanca Director in
any such matter. Such writ shell be served iNTRODUGED. READ AND APPROVED ON
wilhm five (5) days alter }Ia Issuance and shah PUB 5HE[k ONCE NN FULLDtfiisO6ih day£of
be returnable a1 such gme as the Dlstrlct Court October, 1987.
may determine, opt lass than ten (101 days nor
more than iwonsy {20) days after Iha data 01
Isauanca of such writ Tha Ftnanca Dlrartor
shall cartliy the record o1 his proceadinga to Iha
Dislrlct purl.
(4) Tha decision of Iha District Court maybe
reviewed In Iha Supreme Court of the Stale
upon writ of error by any party thereto,
3.40.280 Allernete Review by Department al
Revenue. In 11eu of the procedure pravidud Inr
in Section 3.40.270: the Taxpayer may elect a
hearing an the flnanco biractor'siina3decislon
on a deficiency notice or claim ter refund
pursuant to procedure se! forth in this Secllan
3.40.280.
f1S As used In tots Section 3.x0.280. "State
hearing" means a hearing before the exacutlve
director of the Department of Revenue or a
delegate thereof as provided In Section
29-2-1D6.1(3j of rho Colorado Revised
Statutes.
12j Whan the Flnante Dlreclor asserts That
sales nr use 18xes are due in an amount grenlBr
then the amount paid by a Taxpayer, then the
Finance Director shall mail a deficiency notice
to the Taxpayer by certlllad moll. Tlse
deficiency natlce shah stela the adtlitlonai sales
Or use taxes due. The dBliciency nonce shall
contain nnlificalfon, In clBer and conspicuous
type. that the Taxpayer has flee right to elect a
State hearing on the detlclency pussuenl 10
Secllan 29-2-t4fi.1(3y o1 the Colorado Revisotl
Statutes. The 7axpayor shall also have rho right
fo elect a State hearing on the Flnanre
Director's dental 01 such Taxpayer's clplm !or a
refund of sales or use tax paid.
{31 The 7axpayor shalt request rho Slate
hearirg within thirty (30} days after the
Taxpayer's exhaushan of local romedles. Tha
Taxpayer shalt have no right to such hearing if
he has not exhau sled local ramadles. ar it he
fails to request such hearing within the time
period provldad tar in this subsection (31. Far
purposes a1 lhls sU65ectlon [3), "axhaust4an of
loco! remadles" moans:
la) The Taxpayer ties timely requested Yn
wrlling a hearing before the Fine nce Director,
and the FlnancB bimclar has hold such hearing
and Issued a final doclslon thereon. Sash
hearing shall be informal, and no transcrl¢t,
rules of evidence or 1141ng of 4rio15 ahaq ba
required, but Rro Tax payer may elect to submit
a brlaf, in which case the Finance Director may
submit a brief. Tha Finance Director abaft hold
such hearing and ismro the final decision
thereon within ninety (80) days after the
Finance Director's recolpt of the Taxpayer's
written request Therefor, except Iha[ the Town
may extend such period 11 the delay in holding
the hearing or issuing the declsinn thereon was
occasioned by the Taxpayer, hut, In any such
event, Iha Finance ^Irector shall held such
hearing and issue the dpclalon thereon within
one hundred and eighty (180) days o} the
Taxpayer's request In wrlling therefor; or
(b) The Taxpayer has tlmoly requested In
writing o hearing belorv the Finance Dlreclor.
and Iha Ftnanca DVrec[or has lallBd to hold such
hearing or has tailed to issue a final decision
thereon within Iha time periods proscribed in
subsecllpn (3i(ej of 11ris Soctinn.
{4} I1 a Taxpayer has exhausted his local
remedies as provldad in subsection {3){a) of
this Secllan. than the Texpsyer may request a
Slate hearingg on such e1 cipncy notice or
claim for refund, and such request shall be
made, and such hearing shalt be conducted in
the same manner as sal forth In Section
29-2-106.1{3) Through 571, Inclusive, of the
Colorado Ravlssd Statutes.
{5i If the deficiency nonce ar claim for refund
involves only the Finanep Director, Then in lieu
of requesEing a Slate hearing, the Taxpayer may
appeal such defilency or dental 01 s clnlm for
refund to the Dislrlct Court as provided In
Section 29-2-796.1fe1 of [heGoloradaRevised
Statutes, II the Taxpayer comphaa with the
pprocedures set forth In aubsectlon l3) 01 this
5ac11on
(B No provision of this Sactivn shah prhlblt
Iha 7axpayor from pursuing ludiclnl revlaw of a
ilnal declaion o1 the finance Dlreclor as
otherwise provldad In Section x;40.270.
3.40.290 Amendments
(1) The Town Council msy amend, slier or
change thfa ordinance, except as to the tour {at
portent rate of tax Imposed in this chapter,
subsequent to adopption by a mejorhy vote oT
the Town Councll.5uch amendment, alteration
or change need not be submhtad to Iha eleclara
01 the town for theft appproval.
3.40.300 Vlalatlon - Penalt .
(1j Any person convicted of vlotating any of
she provlslons o1 this chapter shall be punished
by a lino, not to exceed 5500.00 or by
imprisonment Inr not morn Than ninety (90}
days, or by both such fine or Imprisanmenl.
2. II any part, secUan, subsection, sentence,
c{puss or phrase o1 this Ordinance is for any
reason held tp be Invalid, such decision shell
not affect the validity of the remaining portions
at this Ordinance: and the Town Ccunch
hereby declares 11 would have passed this
Ordinance. and each part, secilon, subsection.
sentence, clause or phrase thereof, regardless
pf the tact that any one or more aorta, seclicns,
subsections, senlancos, clauses or phrases ba
declared Invalid.
3. The Town Council hereby lands,
determines and declares That this Ordinance is
necessary and proper for the health, a~~e~YY and
welfare o11he Tawn of Veil and the Inhebltants
thereof.
TOWN OF VAIL
Paul R. Johnston
Mayor
ATTEST;
Pamela A. Brandmeyer
Town Clerk
Published In The Vail Troll
on Ocloher 9, 1987
Public Notice
OHUINANCE NO. 33
Berlea of 1987
AN pRDINANCE AMENDING ORDINANCE
NO. 37, SERIES OF 1983 TO £LIMINAT£
CONDITIONS RESTRICTING THE NUMBER
OF DRIVEWAYS TO SERVE THE RESUB-
DIVISION OF LOT 1, BLOCK 1, BIGHORN
SUBDIVISION, FiR57 ApDIT10N.
WHEREAS, the Town Council of the Town of
Vail is of the opinlnn that there are no negative
impacts resulting from two driveways to serve
L01s to and 1R, RIOtk 1, Bighorn Subdivision,
First Addition; and
WHEREAS, the Pianning and Environmental
Commies#on has unanimously recommended
approval pf thla amendment and
WHEREAS, the town Council conalders that
It Is In the public benefit to allow Lots 1A and 1 B,
Block 1, Bighorn Subdivision, First Addlilon, to
have individual driveway access
NOW, THEREFORE, BE 1T gRbA1NEb BY
THE TOWN COUNCIL OF THE TOWN OF
VAIL, COLDRADO, THAT:
SECTION 1. Subparagraph 2 oI Section 2of
Ordinance Na. 37. Series of 1983 is hereby
amended to read as follows:
2. Access to Lois 1 A and 1 B shalt be li mlted to
two driveways as general ly indicated on the site
plan by Peter .lamer Associates, Inc., dated
September 4, 1987,
SEGTEON 2. If any part, section, subsection
sentence, clause or phrase o1 this ortllnance i9
For any reason held to be invalid, such decision
shaft not affect the validity o1 the remaining
portions o1 this ordinance; and the Town
Council hereby declares d would have passed
this ordinance and each parf, section.
subsection, sentence, clause or phrase thereof,
regardless of the fact that any one or more
parts, sections, subsections, sentences,
clauses nr phrases 4e declared invalid.
8ECTION 3. The repeal or the repeal and
reeaciment of any provlslons of the Vail
Muni Ci pal Code as provided In this ordinance
shall not affect any rlghl which has acprued,
any duty Imposed, any violation That occurred
prior 1a the etlectlve date hereof, any
prosecutipn commenced, nor any other action
or proceeding as commenced under pr by
virtue of the provision repealed or mpealed and
reenacted. The repeal of any provision hereby
shal# not ravlve any provision or any ordinance
previously repealed or superseded unless
expressly stated herein.
INTRODUCED, READ AND PASSED ON
FIRST READING AND OADEREDPUBLISH£D
ONCE IN FULL this 6th desy o1 October, 1967
end a public hearing shall be held on this
ordinance an the 20th desy of October, 1987 ai
7:30 p. m. in the Council Chambers of Iha Vail
Municipal Building, Vall, Colorado.
' TOWN OF VAIL
Paul R. Johnston
Mayor
ATTEST:
Pamela A. Brandmeyer
Town Clerk '
Pubhshad in The Vail Trail
on October 9, 1987
Public Notice
NOTICE 15 HEREBY GIVEN that the
Planning and Environmental Commission of
the Tawn of Vail will hold a public hearing in
accordance with Section 18.66.060 01 the
Municipal Code olihe Town of Vail on Octabar
26, 1987 at 3,00 p. m, in the Town of Vail
Municipal Building.
Consideration of:
1. A request for a conditional use permit in
order to allow a ski rapalr shop in Iha old Vollter
Bulldtng at 1033 South Frontage Raad.
Applicants: Ski Valet, kna
The applications end intOrmatlpn about the
proposals are available In the Zoning
Adminslrator's office during regular olhce
hours for public inspection.
TOWN OF VAIL
DEPARTMENT OF
COMMUNITY DEVELOPMENT
Thomas A. Braun
Zoning Administrator
Pu611shed In The Vall Trail
on October 9, 1987
Public Notice
PUBLIC NOTICE IS HEREBY GIVEN thatihe
Town Council of the Town of Vell Is accepting
epplicatlons for one (1) vacancy which exists
on Iha Town of Vaii Local Liquor Licensing
Authorlty~ Appllcehts must be citizens of the
United States, qualified electnr9 of the Town of
Vail, and have resided 3n the Town of Vail !or not
lase than two years precading appolntmeni,
end shah have not direct financial Interest in
any license to sell alcoholic beverages or any
Iocatipn having any such Ilcense. Applications
should ba addressed t01he Vail Town Council,
town of Vail, 75 South Frontage Roatl West,
Vail, Oalarado 81657. Deadline for applications
is 5:40 p.m. October 30, 1907.
7pWN OF VAIL
LOGAL LIQUOR
LICENSING AUTHORITY
Pamela A. Brandmeyer
Secretary to the Authority
Published in Tha Vail Trai!
on October 9, 18 and 23, 1987
Public Notice
PUBLIC NOTICE IS HEREBY GIVEN that the
Tawn Council of Iha Town of VaSI will meet at a
public hearing on Tuesday, Iha 20th day Of
October. 1967 at 7:30 p. m. In the Council
Chambers o1 the Vail Municipal Building. 75
5vuih Frontage Road West, Vail, Colorado for
the purpose of cpnsidering the proposed
bud el and financier statement for the year
19s~
The proposed bud~aL tong-range capital
Improvements plan. hnanr•.ial ataramanr ens
held In the Cduncil Chambers 01 [he~Vail
Municipal building on Wednesday, October.
f4, 1987 at 10:00 a.m. Theogands, to 6e eetlhe
morning of the hearing, will be as follows:
1. Consideration of a corporate structure
~hanga far Vall Food Services, Ina., dba, as both
the Golden Peak Rastauran! and Frasler's a!
LionsHeadfTrail's End,
2. Consldaration of a manager registration far
Rick Woo/Henry Woo, dba, the May Palace -
Henry Won.
3. Consideration of modifications of premises
for the following licensees:
a. Lancelot, Inc.,dbathaLancelotResiaurant.
b. Koumbaros, Inc., dba, the Clock Tower
Cate
c. Sweat Basi#, Inc., dba, Sweet Basil.
d. Bridge Street Restaurant Association, dba,
Vendettas '
4. PUBLIC HEARING -Consideration oflhe
following Items Tor Grand prix. Inc., dba, the
Grand Prix Ropm:
a. Change in class of Ilcense cram
Hotel/Restaurant Liquor License to Tavern
Liquor Liconse.
b. Corporate structure change.
c. Manager registration -Robert T, lazier
5. Consideration of the fallowing items for
Hyperbole, Inc., dba, Purcell's
a. Corporate structure ChangB
b. Manager tagistratlon -Ellen Barton
8. PUBLIC HEARING - Consideration of a
new license appllcefion for G.T.S., dba, the Yell
Conoco, for a Colorado Fermented Malt
Beverage, 3.2% Bear, OTf Premises
Consumption Only, at the location of 2154
South Frontage Road, Veil, Colorado.
7. PUBLIC HEARING --- Consldaration o1 the
new license application pF Postlea of Vail, Inc.,
dba, Postias, for a Beer/Wine Liquor License. at
the location of 100 East Meadow Drive.
Candaminium Unit No. 5, Vall, Colorado.
8. PUBLIC HEARING --- Consideration of a
14096 transfer of ownership o1 Iha
Hotel/Restaurant Llqunr License currently held
by La Peli1 Cafe -LionsHeed, Inc., dba, Le
Petite Cafe, to the Gondola Cafe, Inc., dba,lhe
Gondola Ca}e, at the location 0! 600 Was[
LionsHeed Mall, Vail, Colorado.
9. Consideration of a corporate structure
change the Marriott Corporation, dba, the
Marrivtt's Mark Resort.
f0. Consideration of the following items For
DAB, Inc., dba, the Vall Holiday inn:
a. Corporate structure change
b. Modification of premises
c. Manager registration
11. Notification of recent renewals:
a. Marriott Corporation, dba, Marrlott's Mark
Resort.
b. Eagle Restaurant Corporation dba,
Cyrano's.
c. HY C, Ltd., dba, Alfie Packer's Wild
Mountain Inn.
d. Vail Oasis Corporation, dba, the Uptown
Grill,
e. International Equity Group, Ltd., Brent
Scowcraft, at ah dba, the Vail Athletic Hotel and
Club.
f. Sonnenalp Properties, Inc., dba, the Chalet
Bar.
g. X Bar Flyy, Inc., dba, [he Hongg Kongg Cafe
h. Georges J. PrussinlRichsrd T.Santulli, dba,
the Liquor Store at Vall.
I. Henault Investments, Inc., dba, Blu's
Beanery
j. Gore Valley Restaurant Association, dba,
the Tyrolean Inn.
k. Gore Veliey Enterprises, Inc., dba, the West
Vail Liquor Merl
I. Lancelot, Inc., dba, the Lancelot Restaurant
m. Vail Corporation, Inc.,d ba, the Lelt Benk.
n. Gaslhof Gremshammer, Inc.
12. Any other matters the board wlahes to
discuss. '
TOWN OF VAIL
LOCAL LIt.IUQR
LICENSING AUTHORITY
Pamela A. Brandmeyer
Secretary to the Authority
Pubhshad In The Varl Troll
an October 9, 1987 -
Public Notice
NOTICE CONGERNINO
PROPOS!"D BUpOET OF THE
VAIL ME1'pOPOLITAN
REGREATION DI&TRIGT
PUBLIC NOTICE IS HEREBY GIVEN that a
proposed budget has been submttled to the
Board of Directors o! Iha Vall Metropolitan
Recreation District for the ensuing year of 1988:
that a copy of such proposed budget has been
filed at Iha Golf Course Clubhouse, t778 Vait
Vahey Drive, Vall, Colorado, where the same is
open for pubtic inspection; and that such
proposed budget wlil be considered at a public
maeting of the Board oT Directors of the Dlatdct
October f 2, 1997 at 3:04 p.m. Any elector wRhfn
the Olstric! msy, a[ any time prior to the float
adaptlon o1 the budget, inspect the budget and
11fa or reglater any pbjettions theretp,
VAIL METROPOLITAN
RECREATION DISTRICT
Gail Malloy
Secretary
Published in Tho Vail Tralf
on October 9, 1987 '
Public Notice
The Town of Vaif Recreation Department Is
Seeking bids for assistance with the wlnler
Starter House operations. The request Is for
moss-country services starting December 1,
1987 and running through April 1, 1988.
Request for bid information can be picked upat
the Vail Recreation Department, 292 WeaE
Meadow Drive, between Iha haute o19:OD a. m.
and 5:4D p.m., Monday Through Friday. The
Town o1 Vall reserves the right to reject any or.
aA proposals. Proposals must be received In the
office of the Vail Recreation Department no
later than 5:00 p.m. on October 20, 1987. All
proposals shall be sealed and marked
"Proposal .far Cross-Caunlry Ski Operation',
and shall bear the name and address of
proposer. IF sent by mall, the sealed proPosaf
shall be enclosed in an envelope as spacihed In
proposal information. For addltione!
information, call {3D3) 476-2444.
TOWN DF VAIL
RECAEATION DEPARTMENT
Barbara Masoner
Pubhshad in Tha Vah Trail
on October 9 and 16, 1987