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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 "! r 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 ~ • M 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 Chapter 3.40 Sales Tax is hereby repealed and reenacted to read as follows: I. GENERAL PROVISIONS 3.40.010 Short Title.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 -2- ~ • • 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 _3_ 1 `~ M (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, -4- ~ • M 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; _,.. • M {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 -6- ~ • M 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. _~_ ~ • ~. 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 _g.. .~ r M 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 -g- M • M 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. -10-- M M (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 _11_ ~ M M 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 12.. ~ • • 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 -13- • • • 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. _1q_ • 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 -15- • • 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; _1b_ • • {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, -17- • • 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 -18- • • • 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 _~g_ • • • 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 -20- ~ • 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 -21- • • 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 -22-- • • • 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 -23- • • • 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 -24- • • 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. -25- • • • 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 -26- • • • 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 a 7 ~ o ~ ~ ~ X acQy~~Q~o ~• ~ p a B ~ ~ ~_-~g~S~~~QCum ~ p ~p am ~, in ^ C~. C p Q ~ ~ --pp L=i O ~ ((QQ cp d~ o ro Q ro o o m °~Q~°m~OQ-~ a o o ~o~ ~ ~ ~ ~ ~ ~ ~ ~.~oa~~~ a ~' ~ ~ ~ ~ ~ ~ on~~~cQ m _ ~ ~ cD~ ~~ ~ ~ m ~Q ~ ~ ~D~~_Q~O~p~ -„ c ~yo~°~~03 Q: a; o ~ ~ ~~mao~°~ ~ ~ .~ a , cQ C1 f~ ~ Q ~ ~ ~~o m~ ~ -c ~ o Q. y ~ m ~ m ~~o ac~~ ~ m ~ a ~ Q a~ ~~ .-~ Q o~~ c m W o -~ -~ ~`~' co o ~ ° a a m~ o~fl ° ~o~ ~ 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 r,:,::,,.,~.... ~.,,..... ,w_+:.i;..:.-, . _.i _.' .-sue.. _.......;-.... .,. ..:.. - yti' :-.' . Wtefmra II IIII III III III- - d 0 J X N ~1 ~. i DQ ~~ cD `Cj ~ n~ ~ ~ ~ 3 p~~p,cycD~~~Q ~ ~ C1 as ~ Q ~' z m d ro-~3Q~o~c,o~ ~ 0 (~ o Q ~ o ~ ~ ~ ~ Q~p.°~~Q~a N ~ O N ~ ~ 3 ~ Q u'• ~ ~ O (gym 3 a ~ ~L mrt n~~ L~ titii.~ O~ ~~ p m Q p m o~~~~~~o~s o ~° ~. ~ ~ ~ pQp ,o p '~ Q cD L7. 4 N ~ ~ a~. ~ N U ~C Q ~ ~ ~ ~ ~ ~ d ~ ~~ ~ ~.j~~~ }h{- 7 n CD (D SU N 'q ~ ~ NQ N ? ~ ? ~ ~ ~ ~ ~~ N ~~ mC7s4 O c~D ~ Q -~ ~ ~,~aiGQm~o~ o ~ Q O C3' ~Q-~*~OOQmcD 7 - Q I Y ~ 'Qp ~ ~ (O D ~ ~'p~ ~(D Q np ~ vl Q ~ -- @ ~ O ~~ Q~p Q ~ Z ~ j _ ~ ~ { O ~ ~ ~ Q Q ~ fl ~ 0 ~ ~., ~-~ o Imo,{(p '~ {~-pp'' p ~ ~ 3_ (D~QQ~~ (D 0 a ~ ~ Q (D ~C :~ Q - 7 Q. -~n T D Z :s r _' `' .,.,., ,.: ,~: k, •fs'.. 1. {il.S1t 'S °ri~1t' el ilj,t r~~~7 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