HomeMy WebLinkAbout1990-12 Amending the Town of Vail Sales Tax Code-~
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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
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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 ~. Rose, Mayor
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