HomeMy WebLinkAbout1987-34 Amending Section 3.40.130 Collection of Sales Tax of Chapter 3.40 Sales Tax of the Vail Municipal Code; Imposing a Resort Tax; Imposing a Convention Tax
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ORDINANCE N0. 34
Series of 1987
AN ORDINANCE AMENDING SECTION 3.40.130 COLLECTION OF SALES TAX,
OF CHAPTER 3.40 SALES TRX OF THE VAIL MUNICIPAL CODE; IMPOSING A
RESORT TAX UPON THE SALE OF CERTAIN TANGIBLE PERSONAL PROPERTY
AT RETAIL AND ON THE FURNISHING OF CERTAIN SERVICES WITHIN THE
TOWN OF VAIL, IMPOSING A CONVENTION TAX UPON THE RENTAL OF ROOMS
OR ACCOMMODATIONS WITHIN THE TOWN IN CONNECTION WITH EVENTS HELD
AT THE TOWN'S CONVENTION CENTER; PROVIDING FOR THE SUBMISSION OF
THE INCREASED SALES TAX AND THE IMPOSITION OF THE RESORT TAX AND
CONVENTION TAX TO THE REGISTERED VOTERS OF THE TOWN FOR APPROVAL
OR REJECTION THEREOF; AND SETTING FORTH DETAILS IN RELATION THERETO.
WHEREAS, the Town Council of the Town of Vail, Colorado, has determined that
it is in the public interest to construct a Convention Center, sometimes known as a
Congress Hall, within the Town; and
WHEREAS, it is the intention of the Town Council to issue excise tax revenue
bonds to obtain the necessary funds far the construction of the Convention Center;
and
WHEREAS, in order to repay such excise tax revenue bonds, it is necessary to
increase the sales tax by four-tenths percent {.49~) to four and four-tenths
percent {4.4~) and to impose a resort tax of one and three-tenths percent (1.3~)
on the sale of certain tangible personal property at retail and on the furnishing
of certain services within the Tawn and a convention tax of twelve and one-half
percent (x2.50 on the rental of rooms and accommodations in connection with
conventions and other activities at the Convention Center; and
WHEREAS, the Town Council, in accordance with the Charter of the Tawn of Vail,
wishes to submit said taxing measures to the registered voters of the Town for
approval or rejection thereof.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL,
COLORADO, that:
Section 1.
The Municipal Code of the Tawn of Vail, Section 3.40.130 Collection of Sales
Tax, paragraph {1){a), is hereby amended to read as follows:
3.40.130 Collection of Sales Tax
{1)(a) 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 and four-tenths percent {4.4%) of all sales
made by him of commodities or services as specified in Section 3.40.120 and shall
before the 20th day of each month make a return to the Finance Director for the
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proceeding calendar month and remit an amount equal to said four and four-tenths
percent (4.4%) on such sales to said Finance Director. Such returns of the
taxpayer ar 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 adapted 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 adopting or revising such standard farm.
Section 2.
The Municipal Cade of the Town of Vail, Section 3.4D.130 Collection of Sales
Tax, paragraph (2), is hereby amended to read as follows:
3.4D.13D Collection of Sales Tax
(Z) There is imposed upon all sales of commodities and services
specified in 3.40.120 a tax at the rate of four and four-tenths percent {4.4%) of
the amount of the sale to be computed in accordance with the schedule or system 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.
Section 3.
The Municipal Code of the Town of Vail is hereby amended by the addition of
Chapter 3.60 Resort Tax to read as follows:
3.60.010 Tax on Lodging Services
In addition to the tax imposed by Chapters 3.4D and 3.7D of this Code,
there shall be imposed on the purchase price paid or charged to any person for
rooms or accommodations as included in the definition of sale in Section 3.4D.D20
(25) a tax of one and three-tenths percent {1.3%}.
3.6D.020 Tax on Faod and Drink Sales
In addition to the tax imposed by Chapter 3.4D of this Code, there shall
be imposed on the purchase price paid or charged to any person for food and drink
sales as designated in Section 3.4D.12D (5)(a) and {b) a tax of one and three-
tenths percent {1.3%).
3.60.D30 Tax on Private Tourist Attraction Admissions
There shall be imposed on the purchase price paid or charged to any
person far each ticket or other charge allowing admission to or participation in
the following private tourist attractions a tax of one and three-tenths percent
{1.3%}:
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a) Boat, rafit and kayak rentals and tours.
b) Automobile, bicycle, dog, horse and other racing events.
Any tourist attractions operated or owned by the Federal, State or units
of Local government shall be exempt from the provisions of this Section.
Attractions operated on an occasional or intermittent basis for fund raising
purposes by non-profit charitable organizations whose ordinary activities do not
involve the operation of such attraction shall also be exempt from the provisions
of this Section.
3.60.040 Tax on Rental Automobiles
In addition to any tax imposed by Chapter 3.40 of this Code, there shall
be imposed on the purchase price paid or charged to any person for the rental of a
passenger automobile a tax of one and three-tenths percent (.1.3%).
3.60.050 Tax on Tour Bus and Sightseeing Carrier Tickets
There shall be imposed on the purchase price paid or charged to any
person for each ticket or fare allowing passage on tour buses and other common
carriers engaged in transporting passengers far sightseeing purposes a tax of one
and three-tenths percent (1.3%).
3.60.060 Vendor Liable for Tax - Schedule
(1) Every retailer, vendor, operator and other person who sells goods
and services subject to tax under this Chapter shall be liable and responsible for
the payment of taxes due under this Chapter and shall make a return and remit said
taxes to the Director of the Finance Department of the Town at such times and in
such manner as the Town Manager shall prescribe. The tax imposed by this Chapter
may be included in the purchase price actually paid and need not be stated as a
separate and distinct item.
(2) The collection of the one and three-tenths percent (i.3%) tax on
lodging, food and drink, and rental automobiles imposed by this Chapter shall be
computed in accordance with schedules or systems approved by the Town Manager of
the Town. Such schedules or systems shall be designed so that no such tax is
charged on any sale of one dollar ($1.00) or less.
3.60.070 Rules and Regulations
The Town Manager may formulate and promulgate appropriate rules and
regulations to effectuate the purpose of this Chapter.
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3.60.080 Sales Tax Provisions Applicable
The provisions of Chapter 3.40 of this Code, so far as they are
applicable, sha17 apply to this Chapter, including, but not limited to, provisions
for administration, licenses, penalties, interest and appeals.
Section 4.
The Municipal Code of the Town of Vail is hereby amended by the addition of
Chapter 3.70 Convention Tax to read as (allows:
3.70.010 Convention Tax Imposed
In addition to all other taxes imposed on the price paid for rooms or
accommodations by Chapter 3.40 and Chapter 3.60 of this Code, there is hereby
imposed a tax of twelve and one-half percent (12.5%} on the purchase price paid or
charged to any person for rooms ar accommodations in connection with conventions or
other activities at the Town's Convention Center. A room ar accommodation shall be
deemed to be "in Connection with" a Convention or other activity at the Town's
Convention Center {1) if any of the intended occupants of such room or other
accommodation is (a} a member of any group hosting or sponsoring any convention,
meeting or other group activity at the Town's Convention Center, {b} a person
entering upon the premises of the Town's Convention Center for the purpose of
attending any such convention, meeting or other group activity, (c) an exhibitor or
advertiser of products or services at any such convention, meeting or other group
activity, (d} a speaker, performer or any other person employed by or providing
services on behalf of the host or sponsor of such convention, meeting or group
activity for the education, entertainment, ar convenience of those attending, and
(2) if the convention, meeting or other group activity is on any day which is
within seven (7) days of the day of occupancy or any one of multiple and
consecutive days of Occupancy.
3.70.020 Vendor Responsible for Applicability and Liable for Tax
Every retailer, vendor, operator and other person who rents rooms and
accommodations subject to tax under this Chapter shall be responsible far
ascertaining whether rooms and accommodations are rented "in connection with"
conventions and other activities at the Town's Convention Center and shall be
liable for the payment of taxes due under this Chapter. In connection therewith
every such person shall make a return and remit said taxes to the Director of the
Finance Department of the Town at such times and in such manner as the Finance
Director shall prescribe. The tax impaled by this Chapter may be included in the
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purchase price actually paid and need not be stated as a separate and distinct
item.
3.70.030 Rules and Regulations
The Town Manager may formulate and promulgate appropriate rules and
regulations to effectuate the purpose of this Chapter.
3.70.040 Sales Tax Provisions Applicable
The provisions of Chapter 3.40 of this Code, so far as they are
applicable, shall apply to this Chapter, including, but not limited to, provisions
for administration, licenses, penalties, interest and appeals.
5ectian 5.
Before the sales tax increase, resort tax and convention tax herein described
shall be imposed, this Ordinance shall be submitted to and shall receive the
approval of a majority of the registered electors of the Town of Vail voting at the
Regular Municipal Election to be held on Tuesday, November 17, X987.
For this purpose, the question to be submitted for approval or rejection by the
registered electors at said election shall be substantially as follows:
"Shad the sales tax imposed by the Town of Vail, Colorado,
be increased from four percent (4%) to four and four-tenths
percent (4.4%) and a resort tax of one and three-tenths
percent {1.3%} on the price paid for rooms or accommodations,
food and drink sales, certain tourist attraction admissions,
the rental of passenger automobiles and on tour bus and
sightseeing carrier tickets be imposed and a convention tax
of twelve and one-half percent {12.5%) on the price paid for
rooms or accommodations in connection with conventions or
activities at the Town's Convention Center be imposed, all in
accordance with the provisions of Ordinance Nn. 34, Series of
1987, of the Town of Vaii, said sales tax increase, resort
tax and convention tax to became effective on January 1,
1988."
Section 6.
The Town Council may amend, a7 ter or change this Ordinance, except as to the
-Four and four-tenths percent (4.4%) rate of sales tax, the arse and three-tenths
percent (1.3%) rate of the resort tax and the twelve and one-half percent (12.5%)
rate of the convention tax herein imposed, by a majority vote of the Town Council.
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Such amendment, alteration or change need not be submitted to the registered voters
of the Town of Vail for their approval.
Section 7.
The effective date of this Ordinance, if approved by a majority of the
registered electors voting at the Regular Municipal Election to be held on Tuesday,
November 17, 1987, shall be January 1, 1988, and the taxes imposed hereby shall
apply to transactions consummated on and after said date.
Section 8.
All amounts collected by the Town from the four and four-tenths percent (4.4%}
sales tax increase, the one and three tenths percent (1.3%} resort tax and the
twelve and one-half percent (12.5%} convention tax hereby imposed shall be
deposited in the "Town of Vail, Colorado, Excise Tax Fund" hereby created and shall
be used for the payment of the costs of acquiring, constructing and equipping the
t'own's Convention Center, for the payment of the principal of, interest on, and any
premium due in connection with the redemption of any excise tax revenue bonds
issued by the Town far such purpose or to the extent that all of such amounts are
no longer necessary to accomplish the foregoing purposes, such amounts may be used
for any ether purpose as may be determined by the Town Council.
Section 9.
Any inconsistency between the provisions of this Ordinance and those of any
applicable state statute is intended by the Town Council. To the extent of any
such inconsistency, the provisions of this Ordinance shall be deemed made pursuant
to the Charter of the Town and shall supercede to the extent permitted by law the
conflicting provisions of any such state statute. Furthermore, in accordance with
29-2-107(1}, Colorado Revised Statutes, as amended, the limitations of 29-2-1,06(2)
and 29-2-108(1) are inapplicable to the Town.
$ecti0n 10.
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 Tawn 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.
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Section 11.
The Town Council hereby finds, determines and declares i:hat this Ordinance is
necessary and proper for the health, safety and welfare of the Tawn of Vail and the
inhabitants thereof.
Section 12.
The repeal or the repeal and reenactment of any provision of the Municipal
Code of the Town of Vail 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 or 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, READ AND APPROVED ON FIRST READING this 20th day of October ,
1987, and a public hearing sha11 be held on this ordinance on the 20th day of
October 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal
Building, Vail, Colorado.
Ordered published in full this 20th day of October 2987.
ATTEST:
~• ~ [.G4~
Pamela A. Brandme~yer,~ Town Clerk
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~~ ,.~ //A~,,~~
Paul ..R. fff hst~on, Ma r
,°
INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBEISHED
by title c~nl v
ATTEST:
~-
Pamela A. 8randmeyer, Town Clerk
this 3rd day of November 1987.
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{2) The collacllon W the one and lhme-
tenths percent {7.3gb) tax on lodging, rood and
drink, and rental automobiles imposed by this
Ghapler shall be computed fn accordance with '
echedulea ar systems approved by the Tawn
Manager oT the Tawn. Such schedules or '
systems shall be designed so That no such lax
is charged an any sale o! ono dollar ($1.00) or
less.
3.00.070 Rules and Regulatlone
1'he Town Manager may larmulate and
promulgate appraprlato rules and regulations
to elteduate the purpose of this Chapter.
3.60,004 Sales Tax Provlslons Applicable
The pravisbna of Clwpter 3.A0 01 dda Code,
sv far as they are applicable, shall apply to this
Chapter, Including, but not limned ra,
provisinna for adminieualian, Ilcansas,
penaltlas, Interear and appeals,
SECTION 4.
The Munlclpal Code oT the Town of Vail le
hereby amended by the addition or Chepler
3,70 Conventlon Tax to read as follows:
3.70.010 Convention Tax Imposed
In addnlon to all athar taxes Imposed on the
price paid for rooms or accommodalinne by
Ghapler 3.4o end Chapter 3.60 of this Code,
there le hereby Imposed a tax of twelve and
11ve•tenrhs paraenl {12.5%) on the purchase
price paid or charged 1o any parson for roams
ar accommodations fn~ connection whh
canvenilone or plher activlliee at Iha Town't
Conventlon Cenlur. A room or accommodation
shall be deemed to be "In connection with' a
convenllon or other activity at the Town's
Convantian Center (ry 11 any ai the intended
occupants of such roam or other
accommodation Is {a} a member of any group
hosting or sponsoring any convontlon,
meeting or other group acllvhy at the Town's
Convention Gonter, (b} a person entering
upon the promises of the Town's Convontlpn
Center for the purpose of attending any ouch
convenllon, meeting ar other group aclivhy, {c)
an exhibitor or advorllser e1 products or
ssrvicea at any such convontlon, meeting or
other group activity, (d) a speaker, pedvrmer
ar any other person employed by or provkling
sorvlcae'on behaH of the host or sponsor of
such convenllon, meeting or group activity Tor
the odutatlon, entertalnmant, ar convenience
01 those ananding, and (2) it the convenllon,
meeting or other group activity Is on any day
which Is wlihin seven (73 days of rho day of
occupancy ar any ono of multiple and
conseculFre days of occupancy.
3.70.920 Vander Responsible for
Appllesbility and Lfablo for Tax
' Every reialler, vendor, operaior and Whey
pennon who rents roams dad accomrnodatlnne
subject to fax under this Chapter shall be
responsible tut aecertalning whether rooms
and accommodations era reeled 'in
connect[on wlih" corfventlgns and other
actlvftlas at the Town s Convention Center and
shall be liable for the payment u1 taxes duo
under this Chaplar. In connection therew{th
every such person shall make a return and
remit said laxea ro the Olrectar of the Finance
Department of the Town at ouch times and In
such manner as the Finance Director shall
prescribe. The imposed by this Chapter may
be included in, the purchase price actually
paid and need not be elated as a separate and
distinct kem,
3.70,030 Rules and Regulatlgne
The Town Manager may formulate and
promulgate approprlafe rules end regulations
to enectuate the purpose of this Ghapler.
The provlsbna of Chapter 3.40 01 this Coda,
so far as they are applicable, shall apply to Ihia
Ghapler, Including, but not limited to,
provisions for adminlatrarlan, Ilcensee,
penalties, fnterev! and appeals,
SECTION 6.
Before rho sales tax incroaae, resort lax and
convenllon fax hereln described shelf be
Imposed, this Ordinance shall be subrnlttnd tp
and shall re~lve the approval of a majority of
the raglarerad electors of the Town of Vafl
voting al thn Regular Munlclpal Eladlan to ho
hold on Tuesday, November 17, 1987. Far this
purpose, the question to be submitted 1pr
approval ar rojgctlon by the registered electors
at avid election ehali be substantially as
follows;
"SheN the sales lax Irnpased by Iha Town of ',
Vail, Colorado, be Increased from four poraenl
(4%) to lour and lour•tenlhs percent (4,4!6J
and a resort tax nl one and thrae•tentha
percent (1.3%) on the price paid fur rgalrxt or ..
accammodatbns, toad and drink sales, certain
touriel attraction admiselona, the rental of
paesanger aulonrablloa and on tour bus and
slghreaeing carrier Ilckela he Impoaad and a
convenllon lax vl twelve and 11vq~tentfrs
paraenl {12.6%- on the price paid far rooms or
accommvdalione In connection wifh
conventlans or actlvitlea at the Town's
Convention Center be Imposed, ell In
accordance with the provlelons of Ordinance
Na. 34, Series of 1987, of the Town of Vafl,
said sales tax increase, tourism tax and
convention lax to became affadlva on January
1, 1988'
SECTION 8,
The Tawn Council may amend, alter or
change this Ordinance, except as tv the four
end fow•tenths percent (4,4'Yo) tale a1 sales
tax, the ens and three-tenths percent (1.3%)
rare pf the resort tax and the twelve and ilve•
tenths percent (12,6%) rate of the convention
tax hereln Imposed, by a majority vote of the
Town Council, Such.amandment, alleraiwn or
change need not be aubmllted to the
reglstored voters al the Tawn of Vail for their
approval.
SEG710N 7.
Tha effective date a1 this Ordinance, 11
approved by a majority of Iho registered
electors voting at the Regular Munlrlpal
Election to be held on Tuosday, November 17,
1907, shall ba January 1, 5989, and.the taxes
imposed hereby shall apply to transacllons
consummated on and alter said dale.
SECTION 8.
Aif amounts collected by the Town from the
tour and faur•tenths percent (4.4%) safes tax
Increase, the one and rhree•tenthe paraenl
(1.3%) resod tax and L'r0 twelve and Ilva~
lenlha percent (12.636) avnvonlfon tax hereby
Imposed shall be deposited in the 'Town of
Vail, Colorado, f3xclae lax Fund" hereby
created and shall be used for If+e payment of
the coals of acquiring, cunslructing and
equipping the Town's Conventlon Center ar
for [he payment o1 the principal of, Intereel on,
and any premium due In connection with the
redemption of any excSse tax revenue bands
issued by the Town for such purpose.
SECTION 9.
Any Inconsistency between the pravielons
of this Ordinance and those o1 any applkable
elate statute fd intended by the Town Gouneg,
To Iha extent W any such Incanslslency,the
provisions of this Ordinance shall be deemed
made pursuant to the Charter of the Town and
shall aupercede to the extent purmltled by law
the conflicting provisions of any such state
statute, Funherrnore, In accordance with 292-
107(1), Colorado Revised 3latutas, as
amended, the Ilmitatlona of 29.2.106 (2) and
29.2.10811) ar0 inapplicable tv the fawn.
SECTION 10.
M any part, section, aubaeclkrn, sentence,
clause pr phrase of Ibis Ordinance Is far any
reason held to be Invalid, such decision shall
not affect the validity of Iha remaining porllnns
of this Ordinance; and the Town Ccuncll
hereby declares It would have passed this
Ordinance, and each parr, section, subsection,
santanca, clause or phrase thereof, regardless
of Iho foot that any one a more parts, esctlona,
aubaectlone, sentancas, clauses or phrnsea
be declared Invalid,
SECTION t t.
The Town CounclE hsraby 11nds, dsterminea
and declares that this Ordinance le necessary ..
and proper Ior the health, aalafy and weflare ai
the Tawn al Vall and the fnhabltante thereof,
SECTION t2,
Tha repeal or the repeal and reenactrnenr
01 any provlslan a1 the Munlclpal Codo of the
Town of Vall as provided In this Ordinance
shall not aflert any right witich has accrued,
any duly Imposed, any vloiatlon that occurred
prior to the eliective dare hsreol, any
prosecution commenced, nor any other action
or proceedinga as commenced under ar by
virtue of the provlalan repealed or repealed
and reenacted. The repeal of any provision
hereby obeli not revive any provlslvn or any
ordlnanca previously repealed of superseded
unless expressly slated hereln.
INTROpUCED,AEAD AND APPROVED
ON FIRST AEAOIN4 ANO OADEREO
PUBLI3HE0 ONGE IN FULL Ihls 20th day pf
October, 1967 and a public hearing shall be
held vn Ibis ordlnanca on the 3rd day of
November, 1987 at 7:30 p.m. In the Council
Chambers of the Vail Munlclpal building, Vafl,
Colorado.
TOWN OF VAIL
Pau! R. Johnson
Mayor
ATT~$T:
Pamela A. Brandmeyer
Town Clerk
Publlahed In The Vall Trot!
• on October 23, 1967
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Public o#ice
ORDINANCE NO. 34
t3aria• of 1>+A7
~xt, ORDINANCE AMENDINQ SECTION
.130 GOLLEC710N OF SALES TAX, OF
.PTER 3,40 SAI.E5 TAX OF 7FfE VAIL
rnUNICIPAL CODE; IMPOSING3 A RESORT TAX
UPON THE SALE OF CERTAIN TANGfBLE
PERSONAL PROPERTY AT RETAIL AND ON
TFiE FURNI5HIPIG OF CERTAIN SERVICES
WITHIN THE TOWN OF VAIL; IMPOSING A
CONVENTION TAX UPON THE RENTAL OF
ROUMS OR ACCOMMODATIONS WITHIN THE
TUWN IN CONNECTION WiTH GVENTS HELD
A7 TFfE TOWN'S CONVENTION CENTER;
PROViDINO FOR THE SUBMISSION OF THE
INCREASED SALES TAX AND THE
IMPOSITION OF THE RESORT TAX AND
CONVENTION TAX TO THE IiEGISTEREb
VOTERS OF THE TOWN FOR APPROVAL OR
REJECTION TWEREOF; AND SETTING FORTH
DETAILS IN RELATION THERETO.
WIiEREAS, the Tnwn Cnuncll of tiro Town of
VafG Coorado, has determined Ihal it fs In the
pubib Interest to construct a Gonventlen Canter,
sarnotfines known as a Congraes Hnll, within the
Town; and
WH6REA3, It la the Inienllon vi the Town
Counci4 to issue excise tax revenue bonds tv
obtain the necessary funds tar the construction
of the Convention Center; and
'rHEREAS, In order to repay such excise tax
ve bonds, It Is necessary iv Increase [he
,tax by four"loathe percent (.4%) io tour and
fnur•tenlhs percent (4,4%) and to lm+poae a resort
fax of one and three-teMhe percent (1.3%) on
the sale at certain tangible personal property at
retell and on the turnlatt3ng of certain services
within the Town and a convenllbn tax of twaNe
and Ilve-lentha percent (12,5%} on the rental of
morns and arxYarnmodatlbns In wnnection with
conventions sad othef act{vltles at the
Cvnvendon Center, and
WHEREAS, the Tawn Council, In accordance
with the Charter of rho Town of VaB, wishes to
aubmA saki taxing rnsasurea to the regtstored
voters of rho Town for approval or reJectlan
tttsraoF.
NOW, THEREFORE. 9E IT ORDAtNED BY
THE TOWN COUNCIL OF THE TOWN OF VAIL,
COLORADO, THAT:
SECTION 1,
Tha Municlpa! Code of the Town of Vali,
Section 3.40.130 Callecllon of Sales Tax,
paragraph (t)(a), Is hereby amended to read as
Follows:
3.40.130 Gollecthn of Sales Tax
(t){a} Every retallor, also in This Chapter 3.40
called 'vendor', shall, Irrespective of the
povisons of Sechon 3.40.140, be iable and
nansibte for the paymont tN an amount equal
I ur and four-lentha percent (4.446) of all sales
Je by him of commndltlea or services as
specified In Section 3.A0.120 and shaft before
the 20Th day of each month make a return to the
Finance plredor far Ihs proceeding calondar
month and romp an amount equal to Bald lour
and tour•tenths percent (4,496) vn ouch sales to
Sold Finance Dlrectar, Such returns of the
taxpayer or hfa duly authorized agent shaA be
Pornhhed by the Finance Department. The Town
shall use the standard municipal sales end use
lax repaning corm and any subsequent revlsbns
ihareto adopted by the Expcutlve Director of the
Department ar Revenue by the first full month .
commencing one hundred twenty (120} days
alter !ha ellealve data of the rogulatbn adopting
or revising such standard farm.
sECrfnN z.
Tha Municipal Cods at the Town of Vail,
Section 3.40.130 Collection al 3afea Tax,
paragraph (2y le hereby amended to read as
fellows:
3.40,130 CnBectbn d Safes Tax
(2) There is imposed npon all sales a!
camrnodltlea artd eervtces Spedtled !n 3,40.12D
a tax a[ the rata of lour and tour•tenths percent
{4.49;) of the amount of the sale io be cvympuled
^ocordance wAh Iha schedule ar system Set
in the tutee and regulations prescribed
.efor. Said schedules m systems shell be
designed sb that no ouch tau le charged an any
sale of Iwervyiour cen18 (5.24) or lass.
SECTION 3.
The Municipal Cade of Iha Town o[ Vall Is
hereby amended by rho addition al Chapter 3.60
ResoN Tax to read as fnikm'a:P
3.BOA10 Tax on Lodging Services
In addition to the tax Irnpoeed by Chapters
3.40 ahd 3.70 of this Coda, chore shall be
imposed on the purchase prlcn paid or charged
to any parson for rooms or atcommadatbila as
r^'duded In the detinitlon o1 sale In Section
3;.0.020 (25) a tax of one and three-tenths
percerA (1,346),
3,60.02D Tax on Foad and Drink Sales
in addillon to the tax Imposed by Chapter
3.40 of Ihls Code, there shah be )rrQosed on the
purchase price paid or charged to any person for
food and drink sales as designed In Section
3.40.120 (5)(a) and (b} a lax df ono and three-
tenths percent (t.3%).
3.SO,D30 lax an Private Tour}St Atlractlon
Admissbna.
Thera shalt be imposed on the purchase
price paid ar charged lv any person for each
ticket or other cnarge albwing adrnisafon to nr
particlpatlan In the following private [netts[
attracliona a tax of one and three-tombs percent
(1.3%};
a) Boat, raft and kayak rentals and tours,
b) Automobile, bicycle, dog, horse and offer
racing events.
c) Any tourist altractlons operated or owned
by the Federal, State m units al local
government shall be exempt imm the provisoes
of this Section, Atlractlons operated an an
eccasbnal ar Intermhlam basis for Lund raising
purposes by non-pro111 charitable arganltatbne
whose ordinary activities da oat Involve the
operallon of such allradfon shall also be exempt
from the provisions of this Secllon.
3.[30.040 Tax on Rental Automobiles
to addillon tb any tax Imposed by Chapter
3.40 of this Code, there shall be Imposed on the
purchase price pakl or charged to any person far
the rental of a passenger automobile a tax d one
and threo tenths perconl (1.3%).
3.50.050 Tax nn Tour Bus and Sightseeing
Cancer Tbkels
Thera shall ba Imposed on rho purchase
price paid of charged to any person far each
ilcket or fare allowing passage on [our buses
and other corfimon carriers engaged In
transporting passengers for sightseeing
purposes s lax of ono and Ihree-tenths perconl
(1.3% ).
3.60.060 Vendor Liable for Tax -Schedule
(t) Every rata3fer, vendor, operator and other
parson who selFS goods and services subject to
tax under this Chapter shall be liable and
responsible ter the payment of taxes due under
ehta Chapter and shaft make a return and remit
saki fazes to the Director d Finance Department
or Ure Town at such [Mlles and In such rrsannor as
the Tawn Manager shall prescribe. The tax
Imposed by th(s Chapter may be Included In the
purchase price actually paid and need not he
slated as a separate and distinct hem.
{2) The oolfectton of the ono and Ihrae-tenths
percent {1.3%} !ax on lodging, food and drink,
and rental autatitoblles Irnposad by this Chapter
shall ba computed In accordance whh schedules
or systems approved by the Town Manager oI
the Town. Such schedules or systems shaft be
designed so that no Suvh tax Is charged on arty
sale of one dollar ($1,00) or less.
3.50.070 Rules and Regulations
Tiro Tawn Manager may formulate and
promulgate appraprtate rules and iegutattans to
elfecluale the purpose of tills Chaplet.
3.G0.1]80 Sates Tax Provisions Applicable
The provlalana oT Chapter 3.40 of Ibis Colo,
so far as they are applicable, shalt apply to this
Chapter, Including, but nor limited to, proWsbns
for adminialratfan, I€conses, penalties, Interest
and appeals,
&ECTiON 4.
The Munlcipaf Code at the Town of Vail is
hereby amended by the addillon of Chapter 3.70
Convention Tax to read as follows:
3.70,010 Convention Tax Imposed
In additbn to all other taxes Imposed on Iha
price paid for rooms or accommodations by
Chapter 3.40 and Chaplar 3.60 of Ibis Code,
thore fs hereby Imposed a tax of twelve and ilve•
lentha percent {12.5%} on the purchase price
paid or charged to any person tar roams ar'
accommodations In connection with convaMbne
or other activities at the Town's convantbn
Center- A room ar accommodation shall be
daerned to be "in connection with" a convent#on
ar other acllvity at the Town's Convention Csntar
(t) 8 any of the Intended oxupants of such room
ar other accommodalbn Is (ay a member of any
group hosting ar sponsoring any convention,
meeting or other group acllvity at the Town's
Convantlan Center, (b} a parson entering upon
the premises of the Town's Convention Canter
for the purpose of attending any such
convantbn, roast#ng or other group actlvhy, (c)
an exhlbllor or advertiser of products a services
at any such aonvenAvn, meeting rx other group
Itarl's Imported
!Gc'~ S+el'ViC+[', Inca
Speclalrz[nc1 Tn most F,uropean & laparrese cars
Audi, BMW, VW, Volvo, Saab, Honda, Subaru
Karl Grill -- Owner
fatm¢rly ufi ttl mafnr lnrports service pelage !n Edwards area
Dowd Park Buslaess Centex/Lower bevel #201£a)~le-Vail
P.Q. Box 2221/Avon, C4 S1G20/(303) ~J49.1337 °~
Open Monday-Friday 8-5 & Saturday by appointment.
C. P. NIEEhIA~CH
CONSTRUCTION COMPANY
_, y,~ut, anuvsy tar lhn uuuc.~tl,urt,
vntartalnment, or convenience of those
anand#ng, and {2) It the eanvarnbn, meeting or
other group activ8y b on any day which is within
seven (7) days of the day of owupancy or any
ono at multiple and consecutive days of
occupancy.
3.70.020 Vendor Respansfbie for
Applicability and Liable for Tax
Every retallor, vendor, operator and other
person why rants rooms and accvmrnadatlons
subject to fax under this Chapter shall be
reeponslbfa For ascertalning whether rooms and
aevommodadons are rented "rn connection with"
convsnllona and other activltfea at the Town's
Cnnven5on Center and shall be liable (or the
payment of taxes due under this Chapter. In
connection therewith every such person shall
make a return and remit said taxes to the
Director of the Finance Department of the Town
at such limas and In such manver as the
Finance Director shat! prescribe. The lax
Imposed by this Chapter may ba included In the
purchase price actually paid and Head not 66
slated as a separate and distinct Aam.
3.70.030 Rules and Regulations
The Town Manager may formulate and:
promulgate appraprfate talcs and regulations lb"
elfnctuate the purpose of this Chapter.
3.70.040 Sales Tax Provisions Appecahla
The provislnna of Chapter 3,40 a1 Ihls Code;
so Tar as [hey are applicable, shelf apply to this,
Chapter, including, but nor Ilmked to, provlslons'
Tor adminlstratlon, Ilcensea, penalties, Intereai.
and appeals,
SECTION 5.
Before the sales tax increase, reaon tax and
convention tax herein described shall be
Imposed, this Ordinance shalt ba submitted to
and shall receNe the approval of a majority vi
the regtatered elariore o1 the Town of Vail voting
at the Regular Municipal Election to be held on
Tuesday, November 17, 1987. For this purpose,
the question to be submitted Ibr approval or
reJadlnn by the registered electors. at said
election shalt be substantially as follows:
'Shalt (ha sales tax irr~osad by the Fown of
Vafi, Coforadv, ba Invreasad from tour percent
{4%} to four and lour-tenths percent {4.4%) and
a resort tax of bee and throe-tenths porcent
(t"3%) on the price paid Ior rooms or
aocommodatbns, lend and drink sates, certain
tourist atlractlon admissions, the rental of
passenger automob8os and on tour bus and
slgMaeeing tattler tickets be imposed and a
Conventbn tax oT twelve and f{ve-tenths perconl
(12.5%) on the price paid for rooms ar
ac,.,.,,.,,,..datbns fi connetxlon with conventions
or actlvAles at the Town's Convention Center be
irrpasad, all fh accordance with the provlslons or
Ordinance No. 34, Series of 1967, at the Town of
Vail, said sales tax Increase, tourism tax and
convention tax to beoorne etfeullva oh January 1,
1988 "
SECTION s.
Tha Town Council may amend, shat or
change Ihls Ordinance, except as to the lour and
lour-tenths percent {4.4%) rate of sales tax, the
one and three-tentfia percent {t,3%) rata 01 the
reson tax and the twelve and Ilve-tenths percon[
{12.5x6) rate of the convantbn tax herein
I,.,...~J, by a maJarlty vote of the Town Council.
Such arrrandment, aReraibn or change Hoed not
be auhmMOd to the regletered voters of rho Town
of Vall for their approval.
sECnoN ~.
The etfeatlva date of thEs Ordinance, 8
approved by a majority of the raglsterad electvre
eating at the Regular Municipal Election t4 be
held on Tuesday, November t7, 1987, shah be
January I, t988, and the taxes Imposed hereby
aha8 apply to transadlons consummated on and
after said date.
SECTION 8,
All amounts collected by the Town from the
four and lour4entha percent {4A'/) solos tax
increase, the one and three-lentha percent
(l.34'.) resat tax and the twelve and five-tenths
percanF (12.5%) convontion tax hereby Imlrosed
shall be deposited In the "Town of Vail,
Colorado; Excise Tax Fund" hereby created and
shalt be used for the payment of the costs o1
acquiring, conslructing and equipping the
Town's Convention Center or fior the payment of
the pdncfipal 04 Interest on, and any prernfum
due In connection with the redemption of any
excise tax revenue bonds issued by the Town fnr
such purpose or to the extent that all of such
amounts are no longer necessary 1o accomplish
the torogoing purposes, such amounts may ba
used for any other purpose as may be
determined by the Tnwn Cnuncif.
SECTION 4.
Any lnrortsistenny between the provlslons of
ibis Ordinance and those o1 any eppllcable slate
statute b Intended by the Town Cnuncll. To the
eaten! of an such {nconslatoncy, the provlslons
of this Ordinance sitar{ be deemed made
pursuant to the Charter of the Town and shalt
superceda lv the extant permlued by taw the
coMlicting provisions of any such state statute.
Furthermore, in accordance with 29.2.10'7(1),
Gabrado Revised Statures, as amended, rite
Ilmltatlans of 29-2-i08 (2) and 29.2-108(1) are
Irtapp8cabia to ttte Town.
SECTION t0.
11 any part, sevtlan; aubaectton, sentence,
clause ar phrase of this Ordinance Is for any
reason held w be invalid, [such decision shall not
etfect the vaf(dlty oI the rentairrirtg portbns of Ibis
bMlnance; and the Town Cnuncll hereby
declares It would have passed this Ordinance,
and each pare section, subsection, sentence,
clause or phrase thereai, regardless of the tact
that any one yr mare parts, seciiona,
subsectlans, sentences, clauses or phrases ba
declared invalid.
SECTION U.
The Town Cnuncll hereby Ands, detarmines
and declares that this Ordlnartce is necessary
and proper for the health, safely and welfare of
the Tttwn d Vall and the inhabitants thertsoi.
Exchange
St~ll'11'IC@S
Use of 200 square foot
office in exchange for
r~ ~ ~ ~~~~
.il.... ., „~J 1~YY11
of Vail as ed In this Ordinanco shall not
atiect any lch has accrund, any duly
irrgrosod, a lalbn that occurred prior la the
etlectlve date hereof, any prosecution
commenced, nor any other action or
proceedings as commenced under or by virtue
of the provision repealed or repealod and
reenacted. The repeal at any provision hereby
shall not revive any provision or any ordinance
prevlpusly repealed or superseded unlessi
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