HomeMy WebLinkAbout1988-10 Amending Section 3.40.130 (2) of Chapter 3.40 Sales Tax of the Vail Municipal Code to Provide that Taxpayers Whose Monthly Collected Tax is Less than $150 May Make Returns and Pay Taxes at Intervals not Greater than Three Months~ ~ F
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ORDINANCE N0. 10
Series of 1988
AN ORDINANCE AMENDING SECTION 3.40.130 (2} OF CHAPTER 3.40 SALES TAX
AF THE MUNICIPAL CODE OF THE TOWN OF VAIL TO PROVIDE THAT TAXPAYERS
WHOSE .MONTHLY COLLECTED TAK IS LESS THAN ONE HUNDRED FIFTY DOLLARS {$150}
MAY'~AKE RETURNS AND PAY TAXES AT INTERVALS NOT GREATER THAN THREE (3}
MONTHS; AMENDING SECTION 3.40.170 {2} OF CHAPTER 3.40 SALES TAX
CLARIFYING EKEMPTION5 FOR CHARITABLE ORGANIZATIONS; AMENDING SECTION
3.40.170 (6) OF CHAPTER 3.40 SALES TAX OF THE MUNICIPAL CODE OF THE
TOWN OF VAIL TO PROVIDE THAT ROOMS OR ACCOMMODATIONS PERMANENTLY
OCCUPIED AND WHICH OCCUPANCY IS SECURED BY A WRITTEN AGREEMENT ARE
EXEMPT FROM TAX AND DEFINING THE TERM PERMANENTLY OCCUPIED AS BEING
A PERIOD OF SIXTY (60) OR MORE CONSECUTIVE DAYS; AMENDING SECTION
3.40.170 (~} OF CHAPTER 3.40 SALES TAX OF THE MUNICIPAL CODE OF THE
TOWN DF VAIL TO PROVIDE THAT ALL SALES OF CONSTRUCTION AND BUILDING
MATERIALS ARE EXEMPT FROM THE SALES TAK IF THE PURCHASER OF SUCH
MATERIALS PROVIDES THE RETAILER WITW A BUILDING PERMIT NUMBER;
AND SETTING FORTH DETAILS IN REGARD THERETO.
WHEREAS, the Town of Vail approved a new sales tax ordinance providing for
self collection of the sales tax in September, 1987; and
WHEREAS, during the administration of this new sales tax ordinance, the Town
staff has become convinced the ordinance may be improved by the addition of certain
amendments thereto.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF TWE TOWN OF VAIL,
COLORADO, that:
1. Section 3.40.130 Collection of Sales Tax, subparagraph (2} is hereby
amended to read as follows:
3.40.130 Collection of Sales Tax
{2} If accounting measures 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 the suit the convenience of the taxpayer whose monthly
collected tax is less than one hundred fifty dollars {$150) to make returns and pay
taxes at intervals no greater than three {3) months.
2. Section 3.40.130 Collection of Sales Tax, subparagraph (3} is hereby
amended to read as follows:
3.40.130 Collection of Sales Tax
(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 therefore but no such extension shall be for a greater period than as
provided in Section 3.40.130 (2).
~• •~ - ,
3. Section 3.40.170 Exemptions, paragraph (2) is hereby amended to read as
follows:
3.40.170 Exemptions
,(2) All sales to and direct purchases by religious, charitable and
.,
quasi_governmental corporations, in the conduct of their regular religious,
charitable and quasi-governmental capacities only shall be tax exempt.
(a) The organization shall have applied for, been assigned, and
furnished to the vendor their federal exempt institution license number and their
State of Colorado exempt institution license number. In the event no such exempt
numbers are furnished, the vendor is to charge the tax.
(b) For the purpose of Vail sales tax, "religious", "religious
purposes", and "quasi-governmental", "quasi-governmental purposes", shall be
defined as being charitable or for charitable use only.
(c) Sales to ministers, priests, rabbis or other employees, staff
members, faculty and students of religious or charitable organizations for their
personal use are taxable. Internal groups, clubs and other organizations of
charitable or religious organizations are taxable.
(d) Sales to or sales by non-profit organizations or associations
are taxable. Such organizations or associations are taxable. All sales to the
employees, faculty, staff, representatives, members, etc., of the above
organizations are taxable to the full extent of the purchase price paid or
charged.
a. Section 3.40.170 Exemptions, paragraph (6) is hereby amended to read as
follows:
3.40.170 Exemptions
(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
panic and who enters or has entered into a written agreement for occupancy of a room
or accommodations for a period of at least sixty (60) consecutive days during the
calendar year or preceding year.
Deposits paid for rooms or accommodations shall not be taxable when
paid in advance except that any such deposits shall be taxable to the extent that
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i i
they are not refunded to the customer. Notwithstanding the foregoing, when rooms
or accommodations are furnished, then any deposits previously paid are taxable.
5. Section 3.40.170 Exemptions, paragraph {8) is hereby amended to read as
follows:
.}
3.40.170 Exemptions
{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 or if the purchaser of such materials gives to the
retailer a building permit number.
6. 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 Town of
Vail and the inhabitants thereof.
8. The repeal or the repeal and reenactment of any provision of the
Municipal Cade 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 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.
Kent R. Rose, Mayo r '
-3-
ATTEST
~~
~r
,i i , ~... ~ ~5'; wit'
Pam~.1a ~: Branumeyer, Town Cle k
:~~ii~u~~;~,,,,i,,,
INTRODUCED, READ AND APPROVED ON SECQI~D READING AND ORDERED PUBLISHED
in fu11 this 5th day of Anr.il 1988.
~ ~~~~~
Dent R. Rose, Mayor'
ATTEST: ,'~„~,;,,;,,
P~~el,a A. Brandmey~r, Taw4~ Clerk
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Puhiic Notice
ogot+AnNCe rro. m
- 8erlee oi.fge6 ;,.
AN ORDINANCE AMENDING' SECTION
3AO.i40 (21 OF CHAPTER 3.40 $ALE3 TAX 4F
THE MUNIC3PAL CODE OF 751E TTOWN OF VAL
TO PROYlD6 THAT 7A%PAYER9' WHOSE
MONTHLY COLLECTED TAX B LES5 THAN
ONE HUNDRED FIFTY DOLLARS (St501 MAY
~F Qf rY~~~'<.r!'~It~N MAKE RETURNS AND PAY TAXES AT
f f rLf7 '<.-f'~11 INTERVA48 NOT pREATER THAN THREE (3J
MONTHS; AMENDING SECTION x,40.170 (2)
STATE OF COLORADO / EXEMPTON9~FORESGH0.RIYRABLE
<Jl 55. ORGANIZATIONS; AMENDINp° SECFION
COUNTY OF EAGLE 8.40.170 {6) OF CHAPT£q 3,40 SALt=3 7A%OF
THE MUNICIPAL COD£OF THE 70WNOF VAIL
ALrLTiN KNO)t 70 PROVIDE THAT, ROOMS OR
I, _-. __. _.___ _ ~ --. ---- -- --- ---- d0 solt3mnly SWear that I am ACCOMMODAT(O NS PE RMAN£NTLY
OCCUPIED' AND WHICH OCCUPANCY IS
PLIt) ]. ~ St lE' T SECURED BY A WRFTTENAGREEMENT ARE
rho _ .._ . _ ~......_..... __..._.... _ of TI IE VAi!_ TRAIL; that the same is a weekly newspaper £%EMp7 FROM TAX ANO DEFfNING THE TERM
printed, in whole Or in part and publi5l-led in the County Of Eagle, State C(COlOradO, PERMANENTLY OGCUPIED AS SEINO A
and has a genoral circulation therein; that said newspaper has been published PERIOD OF SIXTY (BD) 6R M 0 R E
continuously and uninterruptedly in said County of Eagin for a period of more than CONSECUTIVE DAYS; AMENDING SECTfON
fifty-two consecutive woeks next ~Jrlor to the first publication of the annexed le al 4.40.170 (8] OF CHAPTER B,aD SALES TAX OF
g 7ME MUNICIPAL CODE of THE TOWN OF VAIL
notice or adveriisomont; lhal sold newspaper has beon admitted fo the United To PROVIDE THAT au saLES o F
$tate$ mal1S a$ SeCafld class mafteP lJndeY the pfaViSlOn$ Of fhe ACt Of MQICtI 3, ~ 8~9. CONSTRUCTION AND BUILDING MATERIALS
or any amendments lheraof, and That said newspaper is a weekly newspaper duly ARE E%EMPT FROM THE SALES TA% IF THE
CtUallFlOd for publishing legal notices and advertisements within the meaning of the pHOVtDEe THE RETAILER WITH A RUIR A~GS
law$ Of the Stafca Of COIAradp. PERMIT NUMBER; AND SETTINp FORTH
Thal IhrJ annnxod legal nollcL~ or advnllisernont was published In the regular and DEWHERIEAS~m. row MVaO~
approved a new
safaa lax ordinance providing for neA edllectlon
entire issue of every number of sold weekly newspaper for Ehe period of L%1~'- d,neeaiasraxmsaFxarrbar, oaer;ane
WHEREAS, durhg the adminls4edon d thk
consecutive insortloris; and that the first publication of Bald notice was in the issue of new aatae Aax ordinance, the Town etaN hoe
become oonvlncad !ha ardlnanCa may be
said newspaper dated .. ___~i?~N:..d.~~ ~__ ~ _..__AD. t9;~'.l~ and that the fas! Ir~roYed by the addAkn d~ertain emendmems
thereto
NOW, THEREFORE, BE I70RDAiNEO RY
plul1blicaltion of said notice wars/ JJin the issue of sold newspaper dated THE TOWN COUNCIL OF THE TOWN OF VAIL,
f-f ~! 1 1 •~ ] D ~1~SectDkn 3.49.730 CoOedbn d 3atea Tax,
_ . _ A.Q. 19 ~._.
- ~--~ ----~ - -~---- subparagraph (21 h hbroby amended to read ea
- tollorva:
In fitness whr3roof I have hereunto set my hand thl~ ~ f~>r~ day of a4o.t 4a cpnedbn d salsa Tex
r ~/ 121 q eccpunting measures regularly
S.l>I! ___-_...~ _ A.D, '14 ~ ~? .- enQloyad,by the vendor h the Iraneaglpn of hla
a huelneu or other condhlane are each Ihat
ratvrrn d sales made do a takndaf month bask
ahaA Impose unneceeeary hardship, the Finance
Director, upon wrAlen requeeld the vendor, may
~~, / acrxpt relurna M each 3nlervals as shall, In his
.(/~ ' bpinlpn,6aNer the su1S the convenience pl the
-°- r taxpayer whose rtrors[hly collected rev la leas
~~ / I InesONEHUNDREDFIFTY~OLLARS161sDlto
Subscrlt~od and sworn to txtforo me, o notary pub c In pn~.tel'rhe County o(Epgte, make retvmx end pay taxes at imervale no
groater than Ihrae S31 months.
State of Colorado, this _ L•~?yri.. __ day of ____ ~ z.L_1'c AD. 19 ~`~ ~ ~. saclion tJAO.130 CaAecfpn of sates ra=,
U / -- s44pardgr~pttl"(4y la hAre4y y[rhanded to read as
B.aD.130 Co'Aedfori bt`Sdiae T
~~ ~/l /~ 1 (3} The Finance OireMar may ek(eiid Iha tlale '
i/ `~ l ~ ~ ~IJ_71 ~~-~J fo( rnaldng a retain and paying the iaxas due
i under sus~t reaeonabk rules and regutatlpns as
p ~ may be prescribed Iharalore 6ui no such
~- extenahn shall be Pot a grainer parbd than sa
My commisslon expires . 1(1~.~~.~5 _J _._ - ~_-_ ! pre~ndad m Section 4.40.140 (z}.
4, Sedbn 3.60,570 Exemptions, paragraph
(2] k hereby amended !o read u lolkavs:
! 4.40.170 £Xertpllons
(2J All axles td ANO DIRECT PURCHASES
BY RELIGIOUS, CHARITABLE AND OUA31-
i GOVERNMENTAL CORPORATIONS, IN THE
GONDUGT 6F THEIR REGULAR REL16fOUS,
CHARITABLE AND OUAS660YERNMENTAL
CAPAClFIE90NLY SHALL RE TAX EXEMPT,
' ~ (e] THE ORGANIZATION SHALL HAVE
APPLIEp FOR. BEEN ASSIGNEp. ANA
FURNISHED TO THE VENDOR THEIR
,; ~ FEDERAL EXEMPT INSTITUTION LICENSE
. NUMBER AND THEIR STATE OF COLORA00
1 EXEMPT INSTITUTION LICENSE NUMBER. IN
~~ THE EVENT NO SUCH E%EMPT NUMBERS
ARE FURNISHED, THE VENDOR l9 TO
GfWRGETHE TAX.
(bJ FOR THE PURPOSE DF VAIL SALES
~~ TA%,'RELIplOUS','RELIGIOUS PURPOSES',
ANp 'OUASI.6OVERNMENTAL PURPOSES',
SHALL SE p£FINED AS BEING CHARITABL&
OR FOR CHARRABLE USEONLY.
(ct SALES TO MINISTERS, PRIESTS,
RA8BI3 Oq OTHER EMPLOYEES. STAFF
' MEMBERS .FACULTY AND STUDENTS OF
RELKdIWS OR CHpRITAeLEORGANI7A710NS
FOR THE[R PERSONAL USE ARE TAXA9LE.
' ~ ~ ~ iN7ERNAL GROUPS, CLUB5 AND OTHER
' ~ ORGANIZATIONS OF CHARITABLE OR
' RELiG30US ORGANQATA)NS ARE TAXABLE.
(dJ SALES TO OR SALES BY NON-PROFIT
OROANIZATfON5 Oq ASSOCIAT{DNS ARE
TAX0.B LE, SUCH ORGANIZATIONS OR
' '~ ASSOCIATIONS ARE TAXABLE. ALL SALES
TO THE EMPLOYEES, FACULTY, STAFF,
' ~ REPRESENTATIVES, MEMBERS, ETC.. pF
THE ABOVE ORGANIZATIONS ARE TAXABLE
. TO THE FULL EXTENT OF THE PURCHASE
PRM;E pAA]Ofl CHARGED.
4. $aClfon 3.40.170 Eaemp[bna, paragraph ,
(St 3.40.170yFatertpt~ e0 read as ldtoem:
• (5] All sake and Purchasee d Cpnvtradllle6
' ~ and eervlCea under the provlalone of Sectbn
4.40.020 (25] to any ocwpant who la a
permanent resident of any hdd, apaJtmenl
fidel, lodging houaa, motor hotel, gueal house,
I4 guest ranch, 0andpminlum, townhouse, [railer
f coon, rrtohlle home, solo cartTr pY Haller wan or
{f parkand who enters or has en[efed Into a wrnlen
agreement for occupancy o! a room ar
a...._..,..._:aliorre for a parted d M lead SIXTY
[801 wnsecu[IVa days during the calendar year
or preceding year.
OEP051T8 PAFO FOR ROOM$ OR
` AGCOMMODAFK)NS SHALL NG7 RE TAXABLE ,
WHEN PAID 1N AOVANGE EXCEPT THAT ANY
SUCH pEPOS1T3 SHALL BE 7A%ARLE TO
THE EXTENT THAT THEY ARE NOT
S. The repeal a the repeat and raenaclmem REFUNDED TO THE CUSTOMER.
d any pravlelona d the VeA Munbfpel Code as f IJOTWITHSTANplN6THE FOREQOINp. WHEN •`
provFded in 4hh mdlnanCe shall nd aftecl an ROOMS OR ACCOMMODA710NS ARE
y FURNISHED. THEN ANY DEPOSITS
right which has accrued, any duly krAtased. any ~ PREVIOUSLY PAID ARE TAXABLE.
vbkllon that occurred prbr to Ifro elrecltva dale 5 gpp[!pp 4,40,170 fxenptlona, paragraph ,
hereal, any proaecutlan commenced, nor any [S] k heeby amended to read at ldlpwa:
other aGbn or proceeding a8 Coirxnenced under 4.g0,t70 Exemplbn6
or by virtue d the proNakn revealed m rapealod (e) All wlaa o! conavuclron and bu}Iding
and reenacted. Tha repeal of any provlslon materlets, as such larrrle fie used in Section 29-2-
' ~, hereby shall nor revive any provlslon ar any ~ 1D9 d the Colorado Ravlaed Statutes. A such
~~ crdfnanco prevlpua[y repealed nr suliareeded IneteAals are plChed up by the purchaser OR M
unless expressly staled herein. the purchaser d such ma[eriala gives So Iha
INTROOUC£p, READ AND PASSED ON ~ retailer a building perms a 6u31ding permh
FIRST REAOINp AND ORDERED PUBLISHED NUMBER.
pNGE IN FULL this 15th dayd MerM, 1$DB and ~ 6. h any part. atsc[lon, autreeCtlpn, aenSence,
a pubilc hearing shaA be held on [Ns mdlnanca clause or phrase of ibis ardlnance !s for any
an the 151h day d March, 1988 al 7:80 p.m. In ~ reaean heN to ha Invartd, ouch decision shall trot
the CpunCll Chambers d the Veil Munkipal ~ efloc1 the valblty d the remalnlnp porlbna d Ihrs
Building, VaA, Cobrado. ordinance; and Iha Tpwn Council hwehy
TOWN pFR~ ~ I dedares k would have passed this adlnance,
Mayor ~ and each pan, section, 6ubsetlbne, sentence, .
ATTEST: Clauaa or phrase [hared. regardbsa d the feel
that any one or mare parts, aectlpns,
Pamakt A. BrarWmeyer ~ subaecllpns, sentences. douses or phrases be "
Town Cierk I declared Invalid,
PefiAahed In The VaA Troll ~ 7, The Tpwn Council hereby Nnda,
on April 8, 19BB
' datetminw and declares Ihar Ihls Otdlnanca k
necaASery end proper for the henhh, salary end
wellme d the Town d Vali and the Inhabflsnta
I thereof.
8. The repeal er the sepeai end raentcrrnen[
' ~ d any pro'+ISlpn6 d Iha Vad atunbtpal Cola as
fight whkh htesBaarued,w Y Qal,y io~at~l anY
Yfplatlpn thel acwnod prbr tp rho pNedHe data
r hereof, any Prosecution corrvrtenced, nor any
( dher a~bn or proceeding ea cortxrranwd under
I pr by vMue d the prmMkm repealed or repeated
and reeneofed. Tha tepee! el any P+av:ainn
} ~ ~~ • ~n df n^l ,m•1•~n any nrnnislnn nr any