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HomeMy WebLinkAbout1990-12 Amending the Town of Vail Sales Tax Code-~ t e ORDINANCE N0. 12 Series of 1990 AN ORDINANCE AMENDING THE TOWN OF VATL SALES TAX CODE; AND SETTING FORTH DETAILS IN REGARD THERETO. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN GOUNCTL OF THE TOWN OF VAIL, COLORADO: 1. That Section 3.01.140 of the Code of the Tawn of Vail, Colorado is amended by the addition of a new paragraph to read: (c) Special Accounting-Sales by Qualified Non-profit Organizations Non-profit organizations selling taxable tangible personal property or services as defined by this Code must collect sales tax and purchasers must pay sales tax on such sales, subject to the conditions set forth below. It is the desire of tfre Town Council that the taxes collected by qualified non-profit organizatio~•is be retained by that organization as a contribution of additional funds to be used in the course of that organization`s charitable service to the community. Therefore, organizations are not required to remit or report sales tax collections to the Town provided that the organization meets the following criteria: 1) The organization has been authorized in writing by the Internal Revenue Service as a Section 501{c}{3} organization or has been approved in writing by the Finance Director as being a voluntary, not for profit organization whose fund raising activities are primarily for the providing of services in Vail. 2) The Town sales tax shall be included in the stated selling price and the total proceeds of the sale of taxable tangible personal property or services shall be retained and expended by the qualifying organization to provide charitable services, and 3) The activity at which taxable tangible property or service is being sold is an occasional business activity specifically held for fund raising; and 4) The organization applies to the Town Finance Director on an annual basis fora special license to be conspicuously displayed at all eligible fund raising events and provides access to any financial records or documents necessary to determine compliance with this paragraph (c). 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 Tawn Council hereby declares it would have passed this Ordinance, and each part, section, subsection, sentence, clause nr 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 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 ar 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. 5. All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent herewith are repealed to the extent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution, or ordir~ance, or part thereof, heretofore repealed. INTRODUCED, READ AND APPROVED ON FIRST READING this 20th day of March 1990, and a public hearing shall be held on this Ordinance on the 24th day of March 1990, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Ordered published in full this 20th day of March , 1990. ~ ~ J c~-~~ Kent Rose, Mayor ATT E.5T ~-~ ~. ~~ Pamela A. Brandmeyer, Town Clerk INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED by tiE~7.e ~r-:Ly ATTEST: Pamela A. Brandmeyer, Town Clerk this 3rd day of April. 1990. ~ ~ J ~ Kent ~. 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