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HomeMy WebLinkAbout1991- 4 Enabling the Finance Director of the Town of Vail to Declare Sales Taxes Immediately Due and Payable, if He Finds that the Collection of the Tax would be Jeopardized by Delayr Ordinance No. 4 Series of 1.991 AN ORDINANCE ENABLING THE FINANCE DIRECTOR OF THE TOWN OF VAIL TO DECLARE SALES TAXES IMMEDIATELY DUE AND PAYABLE, IF HE FINDS THAT THE COLLECTION OF THE TAX WOULD BE JEOPARDIZED BY DELAY; AND SETTING FORTH RETAILS IN REGARD THERETO. WHEREAS, in certain situations involving the insolvency ar bankruptcy of businesses within the Tawn, it is necessary for the collection of the sale tax that the Finance Director be empowered,'in his discretion, to declare the sales tax immediately due and payable. NOW THEREFORE, be it ordained by the Town Council of the Town of Vail, Colorado: that: 1. Section 3,40.200 is hereby amended by the addition of Paragraph K to read as follows: Section 3.40,200K .]EOPARRY ASSESSMENT 1. If the Finance Director of the Town of Vail finds that collection of the sales tax will be jeopardized by delay, in his discretion, he may declare the taxable period immediately terminated to determine the tax and issue notice far demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and 'the Finance Director may proceed immediately to collect such tax, as provided for in this Section 3.40.200. 2. Collection under this Paragraph K may be stayed, if the taxpayer gives such security for payment as shall be satisfactory to the executive director. 2. If any part, section, subsection, sentence, clause or phrase of this Ordinance is far 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 ar 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 ar 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 t7ereof, any prosecution commenced, oar any other action or proceedings as commenced under nr 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. 5. All bylaws, orders, resolutions and ordinances, or parts thereof, inconsistent herewith are hereby repealed to the extent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution or nrdinance, or part thereof, heretofore repealed. INTRDDl1CED, READ AND APPROVED ON FIRST READING THIS !9 ~' day of 7Y~.tuc4v , 1991, and a public hearing shall be held an this ordinance on the a "=~ day of - t 1991, at 7:3Q p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Ordered published in full this ~~~ day of ~ ,, 1991. J J d~.-.~t_..._ Kent R. Rose, Mayo ATTEST: , ~~-~~~.1 r~. u~ Pamela A. Brandmeyer, Town Clerk INTROpIICED, READ, At~D APPROVED DN SECOND REAPING AND ORDfRI7D PUBLISHED hta ~i fi,~ vnP,Y thi s ~ "~ day of Cl~v~ 1 1.991. V Z ~ J dv~--- Kent R. Rose, Mayor ATTEST: , Pamela A. Brandmeyer,~Town Clerk -2- # ~ 1• ;,tr~;r. ,rss9~' Public Notice i' OgDINANCE ND. S '~'~'s'" '.~ $arlea oT 188t `~'~ AN CRClNANCE ENABLING THE PENANCE DIRECTOR OF THE TOWN OF VA1L 7O DEGLAriE SALES TAXES IMMEDIATELY DUG,; AND ?AYABLE, IF HE FINOS TWAT THE COLLECT1pN OF THE TAX WOULD BE_f JEOPARDIZED 6Y DELAY; ANp $ETTINO ., FORTH DETAILS IN REGARD THERETO. i WFfEASAS, In cenaln siWallona InwlNng lho Insolvency a bankruptcy of businesses wdhin ~,~ the Tnwn, ii la necessary for [ha cellectbn W the ~ salsa lax that the Finance Dlrecsar be S empowered, in hie discralion, to declare the sales lax irrx7tedEatey clue and payable. -. J NOW. THEREFORE, BE IT ORDAINED $Y THE TOWN WUNGII.OF THE TDWN OF VAfL, CCLORAbO THAT: SECTION 1. Secifon 3.40.200 Is hereby '1 amended b1 the addition pl paragraph K to read ~ as lollvws: SecEion 3.40.2pOK JEOPARDY ASSESSMENT f, II ens Finance Uireclor o1 the Towrt d Vail Ilnds that cohleclion of the salsa lax will bg ~ jeopamizad 6y delay, in his discrellon, ha may declare the taxable period Immediately terminated to determine the tax and Issue ntlke tot deewrd hr payment thereat; and, having done so, the tax shall be due and payable fonhwih, and the Finance 04edor may proceed '~ imttediatey to collect such tax, as pravidad loth ?, this $enion $.A0.200. ~ ~~ d 2, Cdlectbn under this paragraph K may rte . slaved, k the taxpayer gries suth security for payttters at shelf M ttatisf apwy to the executhre dheda. .! ': SECTION 2 ~ ~'~'• imrtedlatey to collate wch tar. ae Provided for.„.: thk $edlon 3.4g.2tx1. - #'::s 2 Cogeabn under lhle paragraph K may be stayed, i the taxpayer glues such securgy for: payment ae aha1E be ealiaradory to the axecNlva director. ': (~rM~ $ECTgN 2 q arty part, section, subsection, sentence,=~ clause a phrase of this oMlnanca rs Irx any:. reason held to he Ima9d, twch declslon shall cwt: aged the ralldhy d rho rerttahing pantos d Nisi: ordlnan®; and the Town Counoll herehY~?. declares k ttquld have passed thle ordlnart0e, and each pan, section; eubsectlgn, sentence,: clause a phrase thereof, regardleae d the fact that any one ar mare parts, aectlons,°i subsectiohs, sentences, clauses or phrases ba'4' declazed 4rvalid. -.:`.. SECTION 3. '~3~ The Town Council hereby Hods, detarmrnea ~,'~ and declares that this Ordinance is necessary . end proper for Uta heehh, safety and weHare d the Tornt d Val and rho inhabitants lhered $ECTgN 4. The repeal or the repeat acrd reenactment. any prOriefOM of the Yall Munklpat Cods~.~ provWed kt thk ordinance shall nor aHad >my: r1gM wRh hoe accrued, arty duly imposed, any, vblmba prat occ+rrred prior fa rho etlactNe date hereof, any Pro9ecudon wmmoneed, nor Ant dher action w prooaeding ae crommenced under ra b1'virus d the proviabn repealed or rapesred and reenacted. The repeal of any provision hereby shall net reuse any provision ar any ordfnartce prevbusSy repealed or superseded . unhsse axpreesry stated herein. ' '1~';' I SECTIONS. vr!'• All byraws, orders, resoNtions and I ordinances, or parts thereat, Inconslelent I herewith are hereby repealed m the exrerd Dory tl each inrxmsetency. Thta repealer shall not 6e construed to revise any bylaw, order, resdutlon ar ardinante, ar pan thereof, heretolore reP NTRCPUCED, REAO AND PA$$Ep ON ', FIRST READING ANU ORDERED PUBLISHED ' ONGE IN FULL this t91h day of Match, 1991 and ~' a public hearing shall ba held on Qds orcllnance an [he 2nd day of Aprl, 199E at 7:J0 p.m. ti Eho~ Cnuncif Chambers of the Vall Munklpal, 6uiklhtg, Yail, Gobrado. .~~ T 30WN OF VAIL.. Kant R. Rase ' Hayor ' Pamela A. Bra..:...:, =r r C~~,~,~~?'k Town Clerk ~ i `4'rp~;y Pultpshed 3n The Vail Trag t.~ ugx*,.. on March 22, 1957 ...3~6ry ' PROOF OF PUBLICATION STATI= pF COLOf2AU0 ) )) 55. COUMY OF EAGLE ALLEN ICNt)X do solemnly swear tha# i am the Pub t.i.sher of THE VAIL TRAIL; that the same is a weekly newspaper printed, in whole w In part and published in the County of Eagle, State of Colorado, clod has a generpl clrculatlon therein; that said newspaper has been published ^onfinuousfy aril uninterruptedly in said County of Eagle fpr a period of more than Lrtfy-two consecutive weeks next prior tt7 the first publication of the annexed legal notice or advertisement; that sold newspaper has been admitted to the United itates mails as second class matter under the provisions of the Act of March 3, 1879. 71' anyy amendments thereof, and that said newspaper is a weekly newspaper duly ~uailfied for publishing legal notices and advertisements within the meaning of the t7ws of the State of Colorado. that the annexed legal native a advertisement was published In fhe regular and 3ntire Issue of every number of staid weekly newspaper for fhe period of ~~~~ :onsecufive Insertkans; and that the first pubilcatlon of sold notice was in the Issue of laid newspaper dolled ~i 76r1 ill a..~ Ap. 19'~ and that fhe last Dublication of said rloNce was in the isstae of Bald newspaper dated _ j~'v~-~f~ ~.~ era. 19 °~ l _ n witness whereof I have hereunto set my hand this ~~~~ day of ~bscribed arld sworn to Lof~ro me, a notary public Tn and fort ty of Eagle, itCrte of Colorado, this ~~ ~/1 dory of ~~~ ~ f A.D. 19~ 4Ay commission expires 1 ~ -~~ ~ -=r --- .. ,,~~,,~ r. ..,~ _~---- ~ .- -,- ~1 ~.. -~ ~ ,h ~; _. ,~ ,_.._ ,~ o ~ ~ , ~U~Qn~~~ ¢a ~ ~x ~~ 4} r ~ a cc ~. ~ ~'~ Z,W.,.4 ~W~~,~WG7 ul'E {~~LY,p~ U v ~t ti p ~ ~~ Y*-u amp i2 c ~m cs+ /w~ryry ©~j u' J 7G ~ 4 lflfl r ~yld •~ dCLN 4O~p~g~~'Y N~ }-~b A C7~~~dJ~6V ~,~ Np,~ V" d ~~WU, d t~}W, ~~ ~~ C?~ C ~~j,w coo ~ ~ ~ r'` ~ ~ d. ~ ~ G OG ~GQ`~ ~ ~ ~ ~ O ~~ u ~ ~,^ ~ ~ ° `~ v sn C i0 ~C~~N cu~cP~ ~ C ~ ~ ~ w q ~,r-..fi ~~ ._~G~~Q GNP {U ~ ~ ~ "` .•- ~ ~ w ~~~~~~a~o~ ~ ~ ~r ~~ µ~~. ~,'~ t C~ .~ i.)