HomeMy WebLinkAbout1988- 8 DENIED Amending Section 3.40.05 Excess Tax Remittance; 3.40.130 Collection of Sales Tax; 3.40.140 Sales Tax Base; 3.40.290 Amendments of Chapter 3.40 Sales Tax of the Vail Municipal Codec
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ORDINANCE NO. 8
Series of 1988
AN ORDINANCE AMENDING SECTIONS 3.40.05 EXCESS TAX REMITTANCE;
3.40.130 COLLECTION OF SALES TAX; 3.40.x40 SALES TAX BASE;
`~" AND 3.40.290 AMENDMENTS OF CHAPTER 3.40 SALES TAX OF THE
MUNICIPAL CODE OF THE TOWN OF VAIL PROVIDING FOR RN INCREASE
IN THE SALES TAX RATE OF TNREE~-TENTHS PERCENT (.3%); TO PROVIDE
THAT ALL REVENUES RAISED BY SAID INCREASE BE EARMARKED SPECIFICALLY
FOR MARKETING FOR THE TOWN OF VAIL AND ITS ENVIRONS; PROVIDING
TWAT BEFORE THE THREE-TENTHS PERCENT {'.3%} SALES TAX INCREASE SET
FORTH IN THIS ORDINANCE BE IMPOSED, IT SHALL BE SUBMITTED TO AND
SMALL RECEIVE THE APPROVAL OF A MAJORITY OF THE REGISTERED
ELECTORS OF THE TOWN OF VAIL VOTING IN A SPECIAL MUNICIPAL
ELECTION; PROVIDING THAT THE THREE-TENTHS PERCENT {.3%) SALES
TRX RATE INCREASE RUTWORTZEp BY THIS ORDINANCE SHALL CEASE TO BE
EFFECTIVE ON DECEMBER 31, 1991 UNLESS THE EXTENSION OF SAID
THREE-TENTHS PERCENT (.3%) BE SUBMITTED AND SHALL RECEIVE
THE APPROVAL OF A MAJORITY OF THE REGISTERED ELECTORS OF THE TOWN
OF VRIL VOTING AT A REGULAR MUNICIPAL ELECTION PRIOR
TO SAID EXPIRATION DATE; AND SETTING FORTH DETAILS IN
REGARD THERETO.
WHEREAS, the Town Council has held numerous public meetings to determine what
municipal projects the public wishes to have public funds expended upon; and
WHEREAS, increased marketing of tourism by the Town was an important goal of
the members of the general public who attended those meetings; and
WHEREAS, the Town Council wishes to implement the desires of the inhabitants
of the Town in regard to increased marketing of tourism; and
WHEREAS, the Tawn Council of the Town of Vail believes that it is in the best
interest of its citizens to increase expenditures for the purpose of marketing
tourism; and
WHEREAS, in order to increase such expenditures, the Town believes it is
necessary to increase the Town`s sales tax rate from four percent (4%) to four and
three--tenths percent (4.3%) and to earmark the revenues raised by said three-tenths
percent (.3%) increase for the purpose of marketing and promoting the Town of Vail
and its environs as a year-round resort.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL,
COLORADO, that:
1. Section 3.40.050 Excess Tax; Remittance is hereby amended to read as
follows:
If any vendor, during any reporting period, collects as a tax an amount
i n excess of .} ('~--af h i s }eta-1 t~; phi E ~~? as-s THE SALES TAX RATE AS
SET FORTH IN SECTION 3.40.140 OF THIS ORDINANCE, TIMES HIS TOTRL TAXABLE SALES,
then he shall remit to the Finance Director the full amount of the tax imposed in
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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 SAID RATE TIMES THE TOTAL taxable sales of such retailer or vendor or the
intentional failure to remit punctually to the Finance Director the full amount
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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.
2. Section 3.40.130 Collection of Sales Tax, paragraph (1) is hereby amended
to read as follows:
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 t(3 ~-6kEr p-~".°!) FOUR AND THREE-TENTF~S PERCENT
{4.3%) of all sales made by him of commodities ar services as specified in Section
3.40.120 and shall, before the twentieth {20) day of each month, mace a return to
the Finance Director for the preceding calendar month and remit an amount equal to
said-i"c~•r p~c:~* ;-4°J«}~-FOUR AND TfiREE-TENTHS PERCENT (4.3%} on such sales to the
Finance Director. Such returns of the tax payer 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 adapted by
the Executive Director of the Department of Revenue by the first foil month
commencing one hundred twenty (120) days after the effective date of the
regulation adopting or revising such standard form.
3. Section 3.40.140 Sales Tax Base, paragraph (2) is hereby amended to read
aS fol1OWS:
3.40.140 Sales Tax Base
(2) There is imposed upon all sales of commodities and services
specified i n 5ecti on 3.40.120 a tax at the rate of -~e~r-~r~Ent L'f%) FOUR AND
TNREE--TENTHS PERCENT (4.3%) of the amount of the sale to be computed in accordance
with the schedules or systems set forth in the rules and regulations prescribed
therefore. Said schedules or systems shall be designed so that no such tax is
charged on any sale of twenty-four cents ($.24) or less.
(i) ALL REVENUE RAISED BY THREE-TENTHS PERCENT (.3%) OF THE SALES
TAX RATE SHALL BE DEVOTED SOLELY TO AND SPECIFICALLY EARMARKED FOR THE MARKETING
AND PROMOTION OF TOURISM FOR THE TOWN OF VAIL RND ITS ENVIRONS. ANY REVENUES
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RAISED BY SAID THREE-TENTHS PERCENT {.3%) OF THE SALES TAX RATE NOT EXPENDED ON
MARKETING IN ANY GIVEN YEAR MAY BE UTILIZED FOR THE REPAYMENT OF ANY EXISTING
GENERAL OBLIGATION DEBT OF THE TOWN OF VAIL. ONCE A YEAR DURING EACH YEAR THAT THE
REVENUES RAISED BY THREE-TENTHS PERCENT (.3%) OF THE SALES TAX RATE ARE EARMARKED
FOR MARKETING PURPOSES, THE TOWN SHALL IN SOME APPROPRIATE WAY, STUDY AND MEASURE
THE EFFECT SAID EXPENDITURE HAS HAD ON TOURISM THROUGH THE TOWN OF VAIL AND ITS
ENVIRONS.
{ii) NONE OF THE REVENUES EARMARKED FOR MARKETING IN THIS SECTION
3.40.140 SHALL BE EXPENDED UNTIL THE TOWN COUNCIL OF THE TOWN OF VAIL SETS FORTH
AND AUTHORIZES A MARKETING PLAN FOR PROMOTING TOURISM IN THE TOWN OF VAIL AND ITS
ENVIRONS.
(iii) THREE-TENTHS PERCENT {.3%) OF THE FOUR AND THREE-TENTHS
PERCENT {4.3%} SALES TAX RATE SET FORTH IN THIS SECTION SHALL CEASE TO BE EFFECTIVE
ON DECEMBER 31, 1991 UNLESS THE EXTENSION OF SAID THREE-TENTHS PERCENT (.3%) OF THE
SALES TAX RATE BE SUBMITTED AND SHALL RECEIVE THE APPROVAL OF A MAJORITY OF THE
REGISTERED ELECTORS OF THE TOWN OF VAIL VOTING AT A REGULAR ELECTION PRIOR TD SAID
EXPIRATION DATE.
4. Section 3.40.290 Amendments of the Municipal Code of the Town of Vail is
hereby amended to read as follows:
The Tawn Council may amend, alter or change this ordinance,-eac~art ~s tc
-~.e-.~a6~~ pe~.~°°~) N~~~ ^f +~~ ~mras~ac~-EXCEPT THAT IT MAY NOT INCREASE THE FOUR
AND THREE-TENTHS PERCENT (4.3%) RATE OF TAX SET FORTH in this Chapter, subsequent
to adoption by a majority vote of the Town Council. EXCEPT FOR AN INCREASE IN THE
FOUR AND THREE-TENTHS PERCENT (4.3%) RATE OF TAX SET FORTH IN THIS CHAPTER, such
amendment, alteration or change need not be submitted to the electors of the Town
for their approval.
5. Before the three-tenths percent {.3%) sales tax increase set forth in
this ordinance shall be imposed, and this ordinance becomes effective, it shall be
submitted to and shall receive the approval of a majority of the registered
electors of the Town of Vail voting at a special municipal election to be held on
June 21, 1988. For this purpose, the question to be submitted for approval or
rejection by the registered electors at said election shall be substantially as
follows:
"Shall the sales tax imposed by the Town of Vail, Colorado, be increased
from four percent (4%) to four and three-tenths percent (4.3%) for the purpose of
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providing revenues for marketing of the Town of Vail and its environs all in
accardance with the provisions of Ordinance Na. 8, Series of 1988, at the
Town of Vail said sales tax increase to become effective on August 1, 1988."
b. 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.
7. The Town Council hereby finds, determines and declares that this
Ordinance is necessary and proper for the health, safety and welfare of the Tawn of
Vail and the inhabitants thereof.
8. The repeal or the repeal and reenactment of any provision of the
Municipal Code of the Tawn 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, nar 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 ar superseded unless expressly stated herein.
INTRODUCED, READ AND APPROVED ON FIRST READING this 15th day of March ,
1988, and a public hearing shall be held on this ordinance on the 15th day of
March 1988, at 7:30 p.m. in the Council Chambers of the Vail Municipal
Building, Vail, Colorado.
Ordered published in full this 15th day of March 1988.
ATTEST:
Kent R. Rose, Mayor
Pamela A. Brandmeyer, Town Clerk
INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLTSHED
this day of
ATTEST:
Pamela A. Brandmeyer, Town Clerk
1988.
Kent R. Rose, Mayor
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