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HomeMy WebLinkAbout1992-15 DENIED Amending Title 3 of the Vail Municipal CodeDid ~~9z ORDINANCE NO. 15 (REVISIONS IN BOLDI Series of 1992 AN ORDINANCE AMENDING TITLE 3 OF THE MUNICIPAL. CODE OF THE TOWN OF VAiL. BY THE ADDITION OF CHAPTER 3.42 ESTABLISHING A USE TAX; AND SETTING FORTH DETAILS IN REGARD THERETO. NOW THEREFORE 6E IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO: 1. Title 3 of the Municipal Gode of the Town of Vail is hereby amended l7y the addition of Chapter 3.42 to read as follows: Chanter 3.42 -Use Tax 3.42.010 General Provisions This Chapter shall be known as the Town Use Tax Ordinance. 3.42.020 -Definitions The definitions set forth in Section 3.40.020 of this Code are hereby incorporcr=~~ ~ +ntc~ this Section by reference. 1. Charitable organization means any entity organized and operated exclusively for religious, charitable, scientific, testing far public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any prier:. ~ ° ~, ~rehofder or individual, no substant€al part of the activities of which is carrying on propag~~nda, ar otherwise attempting to influencing legislation, and which does not participate in, or intervene in any political campaign on behalf of any candidate for public office (including the publishing or distributing of statements). 2. Town means the Town of Vail, Colorado. 3. Town Attorney means the attorney or attorneys for the Town. 4. Town Building inspector means the building inspector #or the Towr 5. Town Building Official means any individual wha determines the estimate of the cast of materials and supplies #o be permanently affixed to or incorpora#ed in any building, dwelling, ar other structural or improvement to realty for which a Use Tax is required to be paid pursuan# to Section 3.42.030. B. Town Clerk means the clerk c~ the Town. 7. Town Council means the Council of the Town. 1 • 8. Town Manager means the manager of the Town. 9. Construction materials means tangible personas property which when combined with other tangible personal property, loses its identity to become an integral and separable part of the completed structure or project including public and private improvements. Construction materials include, but are not limited to, such things as: asphalt, bricks, builders hardware, caulking materials, cement, concrete, conduits, electric wiring, and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lath, lead, lime, lumber, macadam, millwork, mortar, oil, painting, piping, pipe valves and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, road base, roofing sand, sanitary sewer. pipe, sheet metal, site lighting, steel, s#one, stucco, tile, trees, shrubs and other landscaping materials, wall board, wal! coping, wall paper, weather stripping, wire netting and screen, water mains and meters, and wood preserver. The above materials, when used for forms or other items which do not remain as an integral or inseparable part of the completed structure or projects are not construction materials. 10. County means Eagle County, Colorado. 11. County Clerk and Recorder means the county clerk and recorder for the County. 12. Department of Revenue means the Department of Revenue of the State of Colorado: 13. district Court means the District Court in and for Eagle County, Colorado. 14.. Purchased at retaf! means all safes except wholesale sales. 1 ~. School means an educational institution having a curriculum comparable to grade, grammar, junior high, high school, or college, or any combination thereof, requiring daily attendance and charging a tuition fee. 113. State means the State of Colorado. 17. Tax means the Use Tax due from a consumer, 18. Tax deficiency means any amount of tax that is not paid on or before the due date. 19. Tax payer means any person obligated to pay tax under the terms of this Chapter. 20. Use Tax means the tax paid or required to be paid by the consumer on the sale value of cons#ruction materials. 3.42.030 - Proraerty Taxed There is hereby imposed and shall be collected from every person in this Town a Use Tax at the rate of four percent (4°!°} for the privilege of using or consuming in the Town construction 2 rr~ateriais purchased at retail Such Use Tax shall be computed in accordance with the schedules or sys#ems set forth in the rules and regulations prescribed therefore. 3.42.030 A. The use tax imposed pursuant to Section 3.42.010 shall be collected by the Finance Director as provided in this Section and shall be collected in the amount of four percent (4°t°) of the sale value of the construction materials. For the purposes of this Section, fifty percent (50°1°} of the estimated cost of the structure shall be deemed to be the sale value of such construction material. B. Any person who is required to obtain a building permit by the law of the Town, including underground improvements within the Town, and who shall purchase the necessary lumber, fixtures, materials, or any.other supplies needed therefore from any source, either within or without the corporate limits of the Town, shall remit a deposit to the Town prior to the issuance of any building permit. Such deposit is to insure and indemnify the Town for the amount of the Use Tax due within sixty ~6Q} days following the date of the issuance of the Certificate of Occupancy for the project or the date of the final inspection by the town of the proJeat, or three {3) years from the date the bcs<itling permit fs issued, whichever occurs first. The amount of the deposit shat! be based upon an estimate of the Use Tax to be payable on the lumber, fixtures, materials, and supplies needed therefore, at the time that the respective h;.jildmg permit is obtained. The estimate of the cost of such lumber, fixtures, materials, and supplies for a particular project structure shat! be determined by the Town building official, and this estimate shall be subject to adjustment if the actual cost of such lumber, fixtures, materials, or ~,~_~~ , ::s needed for the project are either less than or greater than such estimate. Upon payment of such deposit to the Fina~ Director, which is computed on the basis of four percent (4°I°) of fifty percent (50%} of the estimated cost of the structure, the taxpayer shall be issued a receipt identifying the property that is the subject of this deposit and the building permit number. Within sixty {60} days following the date of ~ °~ ~ issuance of the Certificate of Occupancy for the project or the date of the final inspection by the town of the project, or three (3} years from the date the building permit is issued, whichever occurs first, if it is determined by the Town that the actual cost of the lumber, fixtures, materials, and supplies needed for the project is greater than the estimate therefore and that tine amount of the Use Tax deposit is not sufficient to provide for full payment of the Use Tax, then the additional Use Tax must be received by the Finance Director within thirty (30} days of such determination. If the taxpayer believes that the 3 deposit was in excess of the Use Tax due, he may .apply for a refund as set forth in Section 3.42.190 of this Chapter either within sixty (60) days following the date of the issuance of the Certificate of Occupancy for the project or the date of the final inspection by the town of the protect, ar three (3) years #rom the date the building permit is issues, whichever occurs first. 3.42.040 - Exemptions The Use Tax imposed pursuant to this Chapter is declared to be supplementary to the Sales Tax imposed by Chapter 3.40 of this Code and shall not apply: A. To the use or consumption by a contractor or subcontractor of construction materials for use in the building, erection, alteration, ar repair of structures, highways, roads, streets, and other public works owned and used by: 1. The United States Government, the State, its departments and institutions, and the political subdivisions thereof and their gavemmental capacities only; 2. Charitable organizations in the conduct of their regular charitable functions and activities; or 3. Schools, other than schools held or conducted for private or corporate profit. 8. To the use or consumption by a contractor or subcontractor of construction materials for use in the building, erection, alteration, or repair of employee housing as defined in Chapter of the Municipal Code of the Town of Vail. 3.40.190 -Refunds refund shall be made, or credit allowed, for the Use Tax so paid under dispute by any . ~:_ ~ri~~3C3 claims an exemption pursuant to Section 3.40.170 or claims that an amount paid pursuant to Section 3.42.030 was in excess of the Use Tax due. Such refund shall be made lay the Finance Director after compliance with the following conditions precedent: A. Applications for refund shall be made either within sixty (60) days following the date of the issuance of the Certificate of Occupancy for the project or the date of the fine! inspection by the town of the project, or three (3) years from the date the building permit is issues, whichever occurs first, and must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and certificate issued by the sellers and shall be made upon such forms as shall be prescribed therefore. B. Upon receipt of an application, the Finance Director shall examine the same with due speed and shall give notice to the applicant by order in writ+ng of his decision thereon. Aggrieved applicants, within twenty (20} days after such decision is mailed to them, may petition 9 the Finance Director for a hearing on the claim in the manner provided in Section 3.40.240 and may either appeal to the District Court in the manner provided in Section 3.40.250 ar to the Department of Revenue in tL ;~ manner provided in Section 3.40,260. The right of any person to a refund under this Chapter 3.40 shall not be assignable, except as provided in Subsection D of this Section, such application for refund must be made by the same person who paid the deposit in accordance with Section 3.40.230(B} of this Chapter. C. The burden of proving that sales, services, and commodities on which tax refunds are claimed are exempt from taxatir-° ender this Chapter 3.40 or were not at retail shall be on the person making such claim under such reasonable requirements proof as set fiorth in the rules and regulations prescribed therefore. No such refund shafil be made or credit allowed in an amount greater than the tax paid. ©. Such application for refiund under Subsection C of this Section shall be made on forms furnished by the Town Finance Department. Upon receipt of such application and proof of the matters contained therein, the Finance Director shat{ give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within twenty (20} days after such decision is mailed to them may petition the Finance Director for a hearing on the claim in the manner provided in Section 3.40.240 and may either appeal to the District Court in the manner provided in Section 3.40.250 or to the Department of Revenue in the manner provided in Section 3.40.260. Any ap~:licant for a refund under the provisions of this Subsection ©, or any other person, who makes any false statements in connection with an application for a refund of any takes is guilty of a violation of this Chapter 3.40 and shall be punished in the manner provided by state law. E. Claims for tax monies paid in error or by mistake shall be made either within sixty (60} days following the date of the Issuance of the Certificate of +Dccupancy for the project or the date of the final inspection by the town of the project, or three (3} years from the date the building permit is issued, whichever occurs first and shall be processed for refund in accordance with the rules and regulations prescribed therefore under Subsection ©abave, except that the proceeds of any such claim for a refund shall first be applied by the Finance Department to any ta: deficiencies or liabilities existing against the claimant before allowance of such claim by the finance department, and further except that if such excess payment of tax monies in any parlor.' is discovered as a result of an audit by the Finance Department, and deficiencies are discovered and assessed against the taxpayer as a result of such audit, then such excess monies shall be 5 first applied against any deficiencies outstanding to the date of the assessment but shall not be applied to any future tax liabilities. F. If any person is convicted under the provisions of this Section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the Finance Director is empowered to bring appropriate action for recovery of such refunds. A brief summary statement of the above-described penalties shall be printed on each form for a refund. (Ord. 31(1987) & 1.) Enforcement 3.40.200 -Recovery of taxes. penalty and interest A. 1. If a person neglects or refuses to pay any Use Tax as required by this Chapter 3.42, within five (5} business days after the same are due, then the Finance Director shall make an estimate, based upon such information as may be available, of the amount of taxes due for which the taxpayer is delinquent and shall add thereto a penalty equal to the sum of fiifteen dollars ($15.00} for such failure or ten percent (1D%} thereof, whichever is greater, and interest on such delinquent taxes at the rate of one percent (1%) per month from the time the return was due. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent (100%} of the total amount deficiency and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten (1 D} days after written notice and demand by the Finance Director, and an additional three percent (3%) per month on said amount shall be added from the date that the return was due Until paid. 2. Promptly thereafter, the Finance Director shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice of assessment shall be seat by #irst-class mail directed to the last address of such person on file with the finance department. Such estimate shall thereupon become a notice of deficiency. Within twenty (20) days after the notice of deficiency is mailed, the taxpayer may petition the Finance Director for a hearing in the manner provided in Section 3.40.240 and either may appeal to the District Court as provided in Section 3.4D.25D or to the Department of Revenue as provided in Section 3.4a.2sD. B. 1. If any taxes, penalty, or interest imposed by this Chapter 3.40 and shown due by assessments duly made as provided in this Section are not paid within five (5} days after the same are due, then the Finance Director shall issue a notice, setting forth the name of the 6 taxpay~:~, tr:~:.a amount of the tax, penalties and interest, and the date of the accrual thereof and the Town claims a first and prior lien therefore on the real and tangible personal property of the taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this Section on property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer. 2. Said notice shall be on forms famished by the Finance Department and shelf be verified by the Town Manager or by the Finance Director or any duly qualified agent of the Town Manager or the Finance Director, whose duties are the collection of such tax, and may be filed irr the office of the County Clerk and Reco-der in which the taxpayer owns real or tangible personal properly, and the filing of such notice shall create a lien an such property in that County and constitute notice thereof. After said notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether such notice shat! have been filed or not, the Finance Director may issue a warrant directed to any duly authorized revenue collector, or the Sheriff of the County commanding him to levy upon, seize, and sell sufficient of the real and personal pro; <~~rty of the amount due together with interests, penalties, and costs, as may be provided by law, subject to valid pre-existing claims ar liens. C, Such revenue collector or the Sheriff steal! forthwith levy upon sufficient of the property of the taxpayer or any property used by such taxpayer in conducting his retail business, and said property so levied upon shat! be sold in all respects to with like effect and in the same manner as is prescribed by law with respect to executions against property upon judgment of a court of retard, and the remedies of garnishment shall apply. The Sheriff or other revenue collector shall be entitled to such fee in executing such warrants as are allowed by law for similar services. D. Any lien for taxes as shown on the records of the County Clerks and Recorders as provided ir. this Section, upon payment of all taxes, penalties, and interest covered thereby shall be released by the Finance Director in the same manner as mortgages and judgments are released. E. 1. The Finance Director may also treat any such taxes, penalties, or interest due and unpaid as debt due to the Town from the taxpayer, The return of the taxpayer or the assessment made by the Finance Director, as provided in this Chapter 3.40 shall be prima facie proof of the amount due. 7 2. To recover such #axes, penalties or interest due, the i"inance Director may bring an action in attachment, and a writ of attachment may be issued to the Sheriff. In any such proceedings, no band snail be required of the Finance Director, nor snail any Sheriff require of the Finance Director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings. The Finance Director may prosecute appeals in such cases without the necessity of providing bond thereof. It is the duty of the Town Attorney, when requested by the Finance Director, to commence action for the recovery of taxes due under this Chapter 3.40, and this remedy shall be in addition to all other existing remedies or remedies provided in this Chapter 3.40. F. In any action affecting the title to real estate or the ownership or rights to possession of personal property,.the Town may, be made a party defendant for the purpose of c~~n~taining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upon the Finance Director or any person of the office of the Finance Director shall be sufficient service and snail be binding upon the Town, C. The Finance Director is authorized to waive, for good cause shown, any penalty and interest assessed as provided in this Chapter 3.40. H. If a taxpayer pays for any tax -imposed pursuant to this Chapter 3.40 by check for which there are insufficient funds to cover such check, then the Finance Director may assess a penalty against such taxpayer as follows: 1. Fifteen dollars ($15.00) for the first violation; 2. Thirty dollars ($30.00) far the second violation; and 3. Seventy five dollars x$75.00} for each additional violation. If a penalty of thirty five dollars ($35.00} or more has been assessed against a taxpayer by the Finance Director, then the Finance Director may require such taxpayer to pay all tax payments, whether due or to be due in the future, by certified funds, cashier's check or cash. The penalty imposed by this Subsection H above is in addition to ail other penalties imposed pursuant to this Chapter 3.40. I. If any person, firm, or corporation liable far the payment of any tax covered by this Chapter has repeatedly failed, neglected, or refused to pay the same within the time specified for such payment, and the Town has been required to issue distraint warrants to enforce the collection of any taxes due from such taxpayer, the Finance Director is hereby authorized to assess and collect the amount of such taxes due, together with all interest and penalties provided 8 therefore by taw, and also, the following additions! penalties for recurring distraint warrants: 1. Three {~), four (4), or five (~] consecutive distraint warrants issued: Fifteen percent {15°!°] of the delinquent taxes, interest and penalties due or the sum of rn+enty five dollars ($25.x0], whichever is greater; 2. Six {6] or more consecutive distraint warrants: Thirty per~..~ent {30°1°} of the delinquent taxes, interest, and penalties due or the sum of fifty dollars ($50.00), whichever is greater. (Ord. 33(1988) & 9, Ord. 31(1987} & 1.} 3.40.21 Q -Tax Lien A. The Use Tax imposed pursuant to Section 3.40.120 shall be a first and prior lien upon the tangibly personal property and business fixtures of or used by any retailer under lease, title retaining contrac~ or other contract arrangement, excepting stock of goods sold or for sale in the other liens or claims of whatsoever kind ar nature. B. Whenever the business or property owner of any taxpayer subject to this Chapter 3.40 shall tae placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint for property taxes, all takes, penalties, and interest impaled by this Chapter 3.40 and for which said taxpayer is in any way liable under the terms of this Chapter 3.42 shall be a prior and preferred claim against all the property of said taxpayer, except as to pre-existing claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights shall have attached prior to the filing of the notice as provided in Section 3.4D.200, Subsection C, 2. on the property of the taxpayer, other than the goads, stock in trade, and business fxtures of such taxpayer. No Sheriff, receiver, assignee, or other officer shaA sell the property of any person subject to this Chapter 3.40 under process or order of any Court without first ascertaining #ram the Finance Director the amount of any taxes due and payable under this Chapter 3.40, and if there are any such taxes due, awing, or unpaid, it is the duty of such officer to first pay the amount of said taxes out of the proceeds of said sale before making payment of any monies to any judgment creditor or other claims of whatsoever kind or nature, except the costs of the proceedings and other pre-existing claims or liens as provided in this Section. O-d. 31(1987} & # .} 3.40,220 - Interest on undergavment. ovemavment. nonpayment or extensions of time for payment of tax A. 1f any amount of Use Tax is not paid on or before ,r . last date prescribed for payment, then interest on such amount at the rate of one percent ('t%) per month shall be paid 9 for the period from such last date to the date paid, The last date prescribed for payment shall be determined without regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment Issued, by reason of Jeopardy, prior to the last date otherwise prescribed for such payment. In the case of a tax in which the last date far payment shall be deemed to be the date that the liability for the tax arises, and in no event shall such data ba later than the date that notice and demand for the tax is made by the Finance Director. B. Interest prescribed under this Section and Section 3.40.2D4, Subsection B shall be paid upon notice and demand and shall be assessed, collected, and paid In the same manner as the tax to which such interest is applicable. C. If any portion of a tax is satisfied by credit of an over-payment, then no interest shall be imposed under this Section on the portion of the tax so satisfied for any period, during which, if the credit has not been made, interest would have been allowed with respect to such overpayment. D. Interest prescribed under this Section and Section 3.40.2D0, Subsection B on any Use Tax may be assessed and collected at any time during the period within which the tax to which such interest relates may be assessed and collected. (Ord. 31(1987) & 1.j 3.40.230 -Other remedies No provisions of this Chapter 3.40 shall preclude the Town from utilizing any other lawful penalties or other remedies applicable to the collection of Use Taxes. (C7rd. 31(1987) & 1.) Hearinas and Agoeais 3.4D.240 -Hearinas by Finance Director A. An appeal of a notice of assessment issued to a taxpayer for underpayment of tax owed or as a result of an audit shall be submitted in writing to the Finance Director within twenty {2D} calendar days from the date of the notice of assessment. Any such appeal shall identify the amount of tax disputed and the basis for the appeal. B. An appeal of a denial of a refund sha[I be submitted in writing to the Finance Director within twenty {2D) calendar days from the date of the denial of the refund and shall identify the amount of the refund requested and the basis for the appeal by the taxpayer, G. An appeal of a decision of the Finance Director In a hearing held pursuant to Sections 3.40.250 and 3.40.28D shall be commenced within thirty (30j days of such decision. 10 3.4Q.25Q -Review by District Court r~ ~~ A. If the petitioner or ifi an applicant for a refund is aggrieved at the final decision of tfie Finance Director then he may proceed to have same reviewed by the District Court. The procedure of review shall be ire accordance with Rule 106(a)(4) of the Colorado Rules of Civil Procedure. 8. Within fifteen ~f 5) days after filing a notice of appeal as provided in this Section, the taxpayer shah file with the District Court a surety bond in twice {2x) the amount of the taxes, and other charges stated in the finai decision by the Finance Director that are contested on appeal. The taxpayer may, at his option, satisfy the surety bond requirement by a savings account or deposit in or a certificate of deposit issued by a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of Section i 1-35-10i (1) of the Colorado Revised Statutes, equal to twice ~2x) the amount of the taxes, interest, and other charges stated in the finai decision by the Finance Director. The taxpayer may, at his option, deposit the disputed amount with the Finance Director in lieu of posting a surety band. if such amount is sa deposited, no further interest shat! accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeai to the Supreme Court or the Court of Appeals of the State or after the time for such appeal has expired, the funds deposited shall be, at the direction of the District Court, either retained by the Finance Director and ~~:~a-ied against the deficiency ar returned in whole or part to the taxpayer with interest at the rate impaled pursuant to Section 3.4Q.220. No claim for refund of amounts deposited with the Finance Director need be made by the taxpayer in order for such amounts to be repaid in accordance with the direction of the District Court. C. The District Court shall have original jurisdiction in proceedings to review all questions of law and fact determined by the i=finance Director in administering the provisions of this Chapter 3.40 by writ under rule f 06(a)(4) of the Colorado Rules of Civil Procedure. Any writ issued pursuant to this Subsection C shall be issued by the Clerk of the District Court upon a verified petition of the taxpayer filed within twenty (2©) days after notice of the decision of the Finance Director in any such matter. Such writ shall be served within five (5) days after its issuance and shall be returnable at such time as the District Court may determine, not less than ten (i Q) days nor more than twenty (20) days after the date of issuance of such writ. The Finance Director shall certify the record t~f his proceedings to the District Court. D. The decision of the nistric~ ^ ~~3rt may be reviewed in the Supreme Court of the 11 • State upon writ of error by any party thereto. (Ord. 31(1987} & 1.} 3.40,260 -Alternate review by Department of Revenue In lieu of the procedure provided for in Section 3.40.250, the taxpayer may elect a hearing on the Finance Director's final decision on a deficiency notice or claim for refund pursuant to procedure set forth in this Section 3.40.260. A. As used in this Section 3.40.260, "State hearing" means a Bearing before the Executive Director of the Department of Revenue or a delegate thereof as provided in Section 29- 2-106.1 ~3} of the Colorado Revised Statues. B. When the Finance Director asserts that Use Tax is due in an amount greater than the amount paid by a taxpayer, then the 1=inance pirector shah mail a deficiency notice to the taxpayer by certified maii, The deficiency notice shall state the additional Use Tax is due. The deficiency notice shall contain notification, in clear and conspicuous type, that the taxpayer has the right to elect a State hearing on the deficiency pursuant to Section 29-2-106.1(3} of the ",~~!~~tado Revised Statutes. The taxpayer shall also have the right to elect a State bearing on the ~~ ire Director's denial of such taxpayer's claim for a refund of Use Tax paid. C. The taxpayer shall request the State hearing within thirty (30} days after the taxpayer's exhaustion of local remedies. The taxpayer shall have no right to such hearing if he has not exhausted local remedies or If he fails to request such hearing within the time period of this Subsection C. For purposes of this Subsection C, "exhaustion of local remedies" means: 1. The taxpayer has timely requested in writing a hearing before the Finance Director, and the Finance Director has held such hearing and Issued a final decision thereon. Such hearing snail be informal, and no transcript, rules of evidence or filing of briefs shall be required, but the taxpayer may elect to submit a brief, in which case the Finance Director may submit a brief. The Finance Director shall hold such hearing and issue the final decision #hereon within ninety (90) days after the Finance Director's receipt of the taxpayer's written request therefore, except that the Town may extend such period If the daisy in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any such events, the Finance Director shall hold such hearing and issue the decision thereon within one hundred eighty (113D) days of the taxpayer's request in writing therefore; or 2. The taxpayer has timely requested in writing a hearing before the Finance Director, and the Finance Director has failed to hold such hearing or has failed to issue a final ~2 decision thereon within the time periods prescribed in Subsection C of this Section. D. If a taxpayer has exhausted his local remedies as provided in Subsection C, 1 of this Section, then the taxpayer may request a state hearing on such deficiency notice or claim for refund, and such hearing shall be conducted in the same manner as set forth in Section ~ 29-2- 108.1(3) through {7), inclusive, of the Colorado Revised Statutes. E. 1f the deficiency notice or ciaim for refund involves only the Finance Director, then in Lieu of requesting a State hearing, the taxpayer may appeal such deficiency or denial of a claim for refiund to the District Court as provided in Section 29-2-106.1(8) of the Colorado Revised Sta#utes, if the taxpayer complies with the procedures set forth in Subsection C of this Section. F. No provision of this Section shall prohibit the taxpayer from pursuing judicial review of a final decision of the Finance Director as otherwise provided in Section 3.40.250. i,Jrd. 31(1987) & 1.) 3.40.280 -Violation-Penai#-r Any per;;on convicted of violating any of the provisions of this Chapter shall be punished by a fine, not to exceed five hundred dollars ($500.00} ar by imprisonment far not more than ninety (90) days, or by both such fine and imprisonment. {Ord. 31(1987) & 1.} 2. If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall net 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. 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 A~lunicipal Code of the Town of Vail as provided in #his ordinance shall not affect any right which h^~ err ~ «:°~' ;?ny duty imposed, any violation that occurred prior to the effective date hereof, ~rc~sei;ution 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 shalt not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. 5. Ali bylaws, orders, resolutions, and ordinances, or parts thereof, :~~consistent ~. 3 herewith are repealed to the extend only of such inconsistency. This repeater snail nat be construed to revise any bylaw, order, resolution, or ordinance, or part thereof, theretofore repealed. INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON FIRST READING this 2nd day of June, 1992, and a public hearing snail be held on this Ordinance an the day of , 1992, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Margaret A. Osterfoss, Mayor ATTEST: Martha S. Raecker, Town Clerk READ AND APPROVED ON SECOND READING AND ORDERED PUBLiSFfED this day of , 1992. Margaret A. Osterfoss, Mayor ATTEST: Martha S. Raecker, Town Clerk c:wROS2.is 14 ~_ O CD tea. ~. Q, r~ o ~i. ti. N ..f 0 ~.,,. c~ ~~ Q '" Q. ~ ~ ~ cl~7 'pQ~-~ Q r"'r ~~ ~ m d~~~~~~p~cDp~ ~ ~ ~, ~ a ~ ~ q n ch m av, ~ ~ ~.~ a c ~~ ~ ro .~ ~ ~ m, ~ r 7 C3 ~j ~. -p y+, w ~. rrf ~ r ~ ~ © ~ tD ~ ~' fl p~ ~ {1 Q ~r ~] N ~~yy ~_ a ~ Q" 54 irtnyy ~' ~ ~ ~. Q "'~ ~ _ .+ "''' (1 ~~ ~ "t?pp ~ ~'~ O ~ W "per ~- 7c r~~ ? ~ ~ tl ~ ~~pp~4~a~ f] v' '5..2+ tD m r ~ ~ ~ ~ ~~~~~~.~$ ~. Cpl ~ ~ ~ m ~ Q a ~ ~, ~.~ ~ ~ Q-TC~?i ~ ~ ~ ~ ~ t • , -:. 'i4 r ~. -;< ..~_, ,` : ~' ; ~l• ~~ aJ':.,7 Mlle 4fytt ~tttte 5, 7992 lYnm praufrsus pctga liana ne proylded M tMe xecllon. 5,08.2$0 Vbbllon • PanaNy Any peroon convicted d Mohrtlnp any d the prmdsbm of dib ch4plsr ahaA be punhhed by a line not io exl»ed nine hundrstl nlrsaly nlnMy dol. Ina [79947.110) or Irgxbonrrbnl for nd mare Than ninety [gA) days or by both wch Ilne and Irrprbamnanl. 5.08,280 MlecaNaneoua f. II arty purr, eedbn, evtieeorbn, senlenfie, clnuaa a phrnsa d fhb ardlnanee b la any renaon held to be beard, each dedebrt shall nd Nfed the valMllyd the romalnlnq parNona d Ihb ordinanro; and the Tvwn CeunaN hereby deelerea it would bore pnsaed Ihb ordlravlps, and each pad, eeclinn, eubeedion, dentaraa, dews er Phrase Ihereol, regnrdbee dlisefeat Iha! any one or rrioro pads, sedione, auheediem, aenlencea, nleuaes m phrases be dsdared ImraNd. 2. The Town CounoN hanby Ilrrde, dalarminee and dednres Iha! Ihb ordinance b n.o..eary pod proper for [ha health, ulNy and weHare d the lawn d VPn a+b IM hhabllada Ihrrreof, 9. Yha ropeal a Ilre tspeN and reanadrnenl d any prwbiarr d tha Munlobsl (:ode d IM Town d Vne as Prwidsd In Ihb ordlnuica ahaA not al- lad any right which has apprued, any duly Inposed, any vblalbn IheE Oadunad pdw lv the aflacliva dap hereof, say plowaunon cor,ntaided, nor any dhar adbn d pronedinga as wrrxrgnosd artier a by vkrw d the prwbbn rapea7ed ar repealed end roeneufed, The raped of nny prWblpn hereby shall not revHe arty pmvbbn rn any erdinanoa rapeebd a aupsr- eeded unties expressly Na1ed herein. 4. 071 bylavre, adna, reanluliona and ordinon• cae pane thasot, Moonshlanl herewith ors rq»abd m the plant only d such Irwaneisbncy. Thla repealer ehnA nd be aanaltued as to rorise any bylaw, order, roeolwion ar ad'erance, or pod ihered, thmNafore rePeoled. INTFtODIfCED, READ, APPRVVEp AND OR. ^ERFp PU6LISHF.O ONCE IN FULL ON FIflaT R6ADINn this IBth dny of May, 1092 and e public hearing shnll be held on Ihb Ordinnnoa ort the 2nd dny al Juna. 1002 at 130 pm. In the Council Chnrrihen of the Vak Munidpal Duildktp, Vail, Cvbrndv, TOWN OF VAIL Margud A. Chledoas Mayor ATTEST: Inlluen~ bpbSnifivn, and which does net per• tioipale in, or intervene b any pe141ra1 anpeipn on 6ehall of any candidate tar public silica (including She publiahFrsq or distributing el slnlnrnenla). 2. Town rrvrarm the Town aF Vail, Gaforadc. 3. Town Aarnney nisasia the Blaney or aNon nsya for the T n. 4. lawn Butdinp fnaprplor means the burdinq rmpedar for the Town. 6. Town Building OHidal means any indiv(dueE who daierminea the ssrhnme of she oast of malerlala and aupptias to be permanently aNixed 1a rn inmrprnaled fn any 6updinq, dwe8ing, or oilier almdural ar Improvemanl to really for which a Use Tar Ia required ro ba paH pureuanl In Sx- lion 3.42.1730. 8. Town Cbrk rneana the clerk d the Town. 7. Town Counci means the Cprmcx d the Town. 8. Town Manager means Ihs manager d the Tavn, P. Cenalrucifon matedde rneene lenpibb psr- wnal prapedy which when oorn6lnad wth dhar Eangiib paaona) PrapedY, loses Ae IdenlilY is become art integroa7 and aepsreids pert d the conipleled drudura w protect indudin9 publb arsd private Imp+ovamenta. Cenatruotion malerWs Induda, but aro rtd limited b, suds tMiiga aa: aaphaM, br'ldu, builders hardware, caulking matadab, eemenh oondere, caiduks, ebdrb wLkip and cannxMiona, flreplece Inserts, eleolricel heating and coding equipment. fkwring, glass, greyeL ineuletian, lath, Fead, lime, timber. macadam, m,Nwerk, mo+ter, oh, painting. PPing, PNie vatvea raid pipe fittings, plaster. phrmbing fixtures, putty, rolnlorcinp mesh, road base, roofing sand, san8ery Bawer ppe, ahaN metal, she IipMfng, a1ee1, stone, stucco, rib, bees, shrubs sib dhar landscaping rrialartals, waA board, wall uipinq, wok paper, weather atrippinp, wire ndlfnp and snraen, wrier maims and melon. and woad preserver. The above manriale, when used for Imrtd or dhar Nerre~ which do not remain as an Hnepral or insaparabb~ .part of She completed alrudme a protects ere oat' oonaSNdlan meterkrla. t0. Caudy rneane Eagle County, Coorado. 1!, County Clerk and Recorder means the county clerk all racader for Ihs County. E2. Department of Revenue means the Department d Revenue d the Slate d Colorado, 13. Dbnid Cour[ maarla the D'eldd Ccua in Persimmon Woods II Historic I_andmarkl T171s orlginel lag cabin cast- Overlooks Boll course 8 westerly views) Wall comes you to a fun home locatedon Gore Creek, maitt7ained 2 bedroom tawrthome in Singletree. 4 bodroams, wand-burning lirepfaca, steam Great floor plan with separated:.a.l,....ms, spa- showar, completely remodeled. $369,000. okras & sunny, well lit init. $134,000. Madha S. Reedier Town Ciedr INTRODUCE[), READ ANp APRROVEp ON 9ECAND RFADrNf3 ANp ORDEREp P1JBLi5HED DNCE IN FULL Iha 2nd day d June. 1992. TOwN OF VAVL Marparal ti OaleAvsa Mayor ATTEST; Madha S. Raerker Town Cork Puylehed h The Vail TroA on June 5, 1982 Pu AN E7etOfNANCE AMENDINd TITLE 3 AF TNE.MUNICIPAL C00EDFTHE TOWN OK VAFL aY THE ADDITION OF CHAPTER ;.42 E8• 7AEiL I3HIN0 A USE TAX; ANp SETTFNi3 FORTH DETAILS W REOARD THERETO, NOM/, THEREFORE, aE IT ORDAAYED 9Y THE TOWN COUNCIL OF THE TOWN OF VAIL, (ALpRA00: BECTIO7J t, ikb 3 d !hs Munlc{pal Code of the Town d VaA Is hereby ametrdad by the addl- lion d Chgi1N 302 to read ae ldlava: Chrpter 9.42 We Tax 3.42,010 General Pevvisbra This Chapter shay !>s known as the Town Use Tpx Ordinance. 302.020 - DefinAlnm The ddfnhbna set forth kr 9edion 0.40.020 0l thh Code me Mretay fr,oorpwatad :ifo Ihh Sec- tbn by releranoe. I. Chaeitehb organiration msam nny eni4ry argan4ed and oPerelyd ssckn"rrely for rellglous, chmila6b, sdenl2ic, IseSrrp for publb safety, literary a educational purpoeae, or to lacier ne• Penal a hrtemalional amateur epode oonpetition {but enfy N no pan d Ne adNkiee inroMa the provbbn of alFJelk fedFlba ar equipment}, ar far Ihs pravsnlicn d nosily to chAdmn or animals, no pad d the roil eeinEngs d which inures l01he benelN o! arty prrvla eharehakler or irbivbiud, no w6alnniia7 part dlhe adfvipes of which ie onr- ryhti0 on propaparide, or atharwtae ehartpting to ~~~ ~, 1=ach Olgoe Independently Droned arxt Operated . ®1992 The Prudontial Real f=slate AffTlietea, lrirA a. and for Eepb CovnlY, Cdoredo, t4. Purehaaed aV retail means all ado except whalesab sales. 76, School means en educalianal knsl$Wbn having a curriculum cemperabb to grade, gramme,, junior high, high snhoot or mllega, a any oombGielicn Ihmad, requiring daily aken• dame aril charplrrp a IuXlon fee. 16. Stela means the State d Cobredo, i7. Tax means the Use Tax due from a neneVn'Ief. 1B- Tax ddfderiey rneena arty amount d lax That la nd paid on ar bafae the due dab. 19. Tax payer nieana any peson aNlpaled to pay tax undo the terms d thb Chapter. 20. Usa Tax alearre the tax paid or requked le be paid by the oanaumer on the ode vane d con• elrudion materials. 3A2.IX1A -Property Taxed. There h hereby kTPO"ed end shalt be colba led from every parson In Ihia Town a Uae Tax at the tale d four parasol (4x} iw IM firk7spa d using or aoneuminq In the Town conetrtrclbn materlala purchased at rolaN. 3unh Uee Tax shag tie enrrpiNed in acoonlanoa wxh Iha eohaduba w ayatgm ell icrkr In Ihs rube and rspu7etbrr proapibed Ihereforo. 3.42.1130 A. Tha use tax imposed purauent to Seolian 3.42,070 shale tie wkeded by the F{nancs glreo for as provided in this Sedian and shah be ml- felled in the amount d low parasol [49G} d 1),4 sale vehre d trro caralruclbn meleriab. Fa the pulPOaes d Ills 9edion, IAIy parasol 15096} d the eallmaled Best d the slrodwe shall be deemed to 6e Ihs sale value d ouch construction material. 8. Any person who Is required to obialn a buA• tlinq permA by the law d the Tvxn, irlckrding un• derground frtprovemenza withn the Town, and who shall purohaee the necessary lumber, I&iuree, meledab, a any other supplies needed Iherefoie from any source, aitherwi[hin or without the corporals limits d the Town, shall romil a deposh so the Town prior to the bsuance of erry building permit. Such deposit b to incurs and in- demnifythe Town Im the amount d the Use lax duewkhin eery (60) days 1o11ow,ng the dale o} the issuance d the Cadrigle of Occupanty fa the project or the dale d Iha final inspection by the town of the protect, rn three [9t years Irom the dale the huiyinp permit is issued, whichever oc. aura Finl. The amount o7 iha depend shay be based upon an primate of Iha Use Tax to be pay- 255 Larlcspaz -West Half Now lisEing In one of Eagle-Veil's nicest neigh- borhoods. 3 bdrmJ2 bath +iofVplayroom, t -car garage, largo deck, new driveway & well land- scaped. Won't faat...~alt today) $143,000. able an rite lun6et, tixtwes, maledda and su}r plies needed therofore, at the tlrrp Ihn[ Ihs reapedive buid6np permit is obtained. The ea- fimate of Iha cost of such lumber, fixlufes, materials and supplies for a particular projad structure shah be ddermined by the Town build. ing aHielel, and Brle satimale shelf lie suhtacl to ady`ualmenl i1 the adud noel d each lunrhor, I'rxiuras, maledale or srppl'ns needed tar the proled are erlher tics than ar greater than such eslimele. tjjnn payment d suds depoafl to the FJnenoe D'nedor, which Ia computed on Iha 4mh d fcur percent (496) d Ihs liNy percent (50X) d the estimated cast d the alrudure. the taxpayer shell be fsaued a reoaiW IdentiFyirp the property Ihd b the aubjed d Ihia deposit and the building peraik nvrryier. Wkhln Holy Is0) days fottowinp the dale of the bsuenro d the Cer1'Jbe1e a! On- rvPancYlor the project rn IM dale d the anal In- epedbn by th's form d the prnJed, or three (31 yeas from the dale the bufldinp permlE fs blued, vhbhever scours Iks1, N k U ddermined by lab Tam that the equal coal d Ehe lumber, fixtures, mNerlNa end auppNe- needed la the ptolad b greater Ihnn the ealimsta theroloro entl that the arrqunl d Ihs Use Tax depoaN b nd suHfcbnl tc prw7da trn lu4 payment d the Uae Tex, then the addtiond Use Tax mull lie repented by IAe Finance Director w7htn thirty [30) Jaya d suds delermhalion. d the taxpayer believes that the depoa8 wee In excess d the Vas Tax due, he may aPPN for a rotund a1 eat forth in Sedbn 3.42.190 d Ihb ChaAtar either wkhin sixty [PA) days fderwing the data d the hsuenee of the CertNica[e d DKripancy la !ha prated or the dale d the Final bapadim by the Town cl the prolep, ar three (3) years from the dale the 6uild- irg permN is issued, whichever oonun lust. 9,42,060 . Exetrpllona. The Uae Tax fnpaeed punuaN fa the Chnpler is declared to ba suppbmeMary tc Iha Sdas Tax irrpoaed by Chapter 3.40 d IMa Cade and shall nd appq: A. To the use w miasum4Abn by a contractor or subooMrada of oonshuclinri mdedab Im use in the building, aredion, eherallon,. rn repair cl ehudures, highways, made. alrede, and dhar pubNo works awned end need bY: I. The Untied States ,:. _ „ . nl, the Slefe, ib departnierde and inelNuibne, end the politlcd aubdivislone thereof and their povammental cnpac3ies only; 2. Charaahle orgertirelions in the oondud d fieir regular chwde6ie lundiona and ac9vNba; or 3. Schoch, dhar tF,an echoob hdd or con• ducted For pHaia coporale Orris. a. Tn the use or cemumpfnn by a Cdnireelor or aut,mnlrader d consirrrctbn materials Icr use in the building, ered'ron, akerallon or repair d ampbyea hoUBinq oa de}lord In CMrpler ~ d the Municpaf Code al the Town d Vep, 3.40.190 - Retunds A round shall be made, or pedN allowed, far the Use Tex sa paid under dispute by anY user who deirte an exemption Aunuanl l0 Section 3.40.170 m elafms that an arrnunt paid punvanl to Section 3,42,030 was h excess d the Uee Fax qua. Such rotund ahdE be made by the Finance ^iredor aNar complianm with the lo4owing con- dkions piecedani: A. AppAcationa icr rofuntl shale be made either within auly [60} days foAowvp Ihs dale d the is• nuance d the (:ertkicale d Oocupenry for the protect or the dale d the lirial inepetsbn by the Tam d the project, a three [6J Peen Irom Iha risks the building pemik b beued, whichever ce- cwa line, end moat tie e,sppaAed by the aaldaril ar the purchaser acoonpanied by the orlgln:d paid bvoiw or ado receipt arrd cad'dicate b. sued by Iha adbra and shag be nubs ulwn such irnrtr u ehaH t» prewrbed Therefore. 71tm to page 43 r EQUAL HQU5ING OPPDRTUNfTY AI! real f7state in this newspaper is subject to the Federal Fair Hvusinp Law which makes it illegal ro adver• tise'any preference, limimtidnardis• crimination based an race, color, religlen, sex, handicap, tam#lial status, w national origin, gran intfm- tivn tam~k~ Ixeference,limitalion rx discriminetivn.' This newspaper wit! not knowingly aorsptany edvenising fvrreal astern which is in vi01ati0rl of rile Lew. Our readers are heretry inhxmed that all dwellings advertised in Ibis newspa- per are available on an equal oppa- turtity tiesis. To carnplain of dislximi- nation, call HUD roll 4ree al 1-800- 424-8590. The tall free rnimber !vr the hearing impaired is 1.800-543- 8294.Far Colorado, Montana, Nvrtt7 Dakvle, South D91gla, Ulah end Wpoming please sell HUD at 13153)644.81&8. Private Neighborhood! Great family home on 7th tee, dose to park. 5 bA~nd3 bath, 2,227sq,ft., largeliving room, kitdten & master auito, tats of storage space, garage & much more. Take a look today) $189,900. 24.14 Ehiot Road Why Rent??? Summer poolsida Is whDTe you went to h0. laitkin Greek A-A is a huge 1 bedroom with a patio that opens out to the wands, Large Inside storage area holds alt olyourtoys! A real good buy at only $72,500. A,Iphorn Condo #lfl3 Aare 2 E _ :.. ~ , ,, 2 bath resldertca in Vail Village is canvenlent to e+rerytlring, yet in s quiet setting whh great views) Tastefu9y furnished and me- ticulously maintalined. Low feast $2fi8,110(I. Edelweiss #2U4 2 bedroom, 3 bath averbooking Gare Creek. Check out the views tD the Vell Vllfaga and (Sore Range. Maw fumllure, paint, waupapararrd car- pet. OHared for $596,f)D0. Perfect for Kids!!! Well-kept 3 bedroom, 2.5 bath hall duplex on quiet cal-de-sac. An open floor plan, southom exposure, gas boat, 2-car garage and fenced yard make this a great value! $169,900. Charter #34GU Top floor fl groat viewal This may be the hest Charter hamo available overlooking the ski slopes, creekside park, pools 8 private health cklb. Alarge bayw€ndow, cathedra€coilings, and privacy era all part of the package! Excellent op- portunity. Onty $235,000. 3vm page 3G ORO, r! 2 0. Upon receipt d an srp{lkation, Iha Flnar+oa Diredor shall eaamlm the asme wdh due epasd end alyN give notice to Iha ¢ppikant bl' order b writing of his decisiort Ihnreon. Aggrleved appgcany, wilhk, hvenly (20) days shoe audr derision k maibd In them, nrny pesilbn She Flnnnae Director for a hovering an the Bairn h the nnnaw Provided In 3edion 0.an,240 and nary aNher appeal 1o the Dielrbl COnri in tl,e manner novided in Seelan 3.40.750 or to IM Depart- ment d Rovenue in Iha manner prwiJed In Sno• bn 3.40,204. TFar right al nny person la n refund ruder this ChRllor 3.40 elvali opt be aaslgnnbta. accept as provided In Subaoctian p of Ihi/ Section. such app5smian for rotund must bar node M pre aarna person who odd [he deposit h sccordnnra with Section 3.40230181 0l this ,Kepler. C. Thn harden of paving Thal adea, sarvicea and mmmodiliea on wNoh Ins rolundr aro :IaArred n+a exempt #rom texatbn unynr Ihh ~hapra 3.A0 m ware nnf err rdnii shall be an Ihn rerson mnhing such claim under auoh rv,ble requhnnwnle raool rs eel Wnh In the ales and rngulnlhns prmedbed therolore. No loch telurd ahalf ba made err nedil aXow+ed In en xmoum greater IMn the Inx end, D. Sudr nppXcaOOn tar rotund undm 9uhaec- ian C al fhb Section shall be made on forma lur- tahed by the Tenn Flnanae Deparpnsnl. upon ece'p1 0l suttr r,pplionYron and prowl of Da rmt- en mnfahed Ihereln, the Finnrtoe Diredor ehaN live notice to tM eppllcanl by order W wrAing d ,b decision Iherecn, Aggrleved appYCnnh, within wanly (20) days char audr deoaion Is mnibd to hem nay pelkion the Finance Diredor for a henr• rrg on Iha da;m In the manner provided In 3oa• ion 3,4D.250 p to Ihn Deppntnent d Revenue ks UNITED STATES BANKRUPTCY COURT roR rHe nlsTRfcT aP coLOnnrYo IN RE tfis rmnna povided In Secgon 3.40.280. Ary ap p9cant for a round under the povisbna d 1hr SuMedlon D, err any other person, who rmkee any lake elelemada En aonnadfon with an ys- pXcallen tar a rnlvnd d any taMr h gui8y d er v)cfedgn d Ihle Chapter 3.40 and .haft be punshed ks the manner pro„ided by slots taw. F., Clnhrro Im Inv monies paid in error or by rnblake ehaN be made eAher whhln sfxlY lacy dnys }albwing the dale of the fssuMCe of Iha Con~licnle cl Occrr{grncy for the project or the dale al the keel inapeclion by IM sown al the Prnlx+• rn three 13} yens horn the dote the bvild- Ing permit fa issued, whicheawr occurs lirsl and elmX M processed la refund in acoordpnse wkh the !ulna and regutaliona praecrbad lhmdore un- der Subenmlon D abavs, axcepl Thal the proceeds d any ouch Beim fp a refund shah Iksr be appNed by the Finance Depertmenl la any lax delkbncbe m gabilNiea a feting apeinel the delavtnt belpe alleerance al such cLnim by Iha Ilnance dapedrtlanl, anJ further except the! if wah excess fMYrrrtd d lax manM h any period le rpeaovered ea a reeuA d nn audit by the Flnan~ oe Depwirtwnl. and ddldendas aro dircaverod and aneurid irgelnu the laxpryer err a reeve d auoh audit, then svr9s eMCata n3es ahNi be lira[ eppNad ag+lna! any de!{dendaa oublendkq tothe Bat. d the usesamenl bd ahaR ear be M- pYed to any ldurs tax Aa171iYrea. F. II any paean h convicted under the provabns d Ihia Beaten, auoh mnvldion ahep bs pima lade wbsn4a Thal all rdunds rsoeived by ouch psrton dudrrg Iha mrrent year wero ob- iahed vnarw4uly, and iM Finance D'redar a enr powered to Bing sppropdnte sdion for recovery d such rsfunda. A trbl summary elalen,era d the above-deaoribed psnaAles alwll be primed ort each lam for a reluM. 1Ord. 31{106716 1.) Enlpoamnm GILLEIT HOLDINGS, INC., (the "Paront Qabtor"}, GILLETT BROADCASTING, iNC~, GGC, INC , GILEETT BROADCASTING OF CALIFORNIA, INC., GILLETT' BROADCASTING OF MARYLAND, INC., GtLLETT BROADCASTING OF OKLAHOMA, INC., GILLETT BROAUCASifNG OF TENNESSEE, INC., QILLETT TELEPRODUCTIONS, fNC., GHTV, INC., GNG-3, INC., iKSBVy, INC., KSBY, INC., WALTHAM PUBLISHING COMPANY, w GOLGR, INC., VYLUC [NC., {The "~roadcasl Debtors"}, BEAVER CREEK HOTEL CGMPANY,~ INC., VA#L. PRODUCTIONS. INC., NAIL FOOD SERVICES, INC., THE VA)L CORPORATION, VA)L)ELDORA INC, VAR. ASSOCIA~S MEAL ESTATE, INC., VAILISNOIOUAS, INC, BEAVER CREEK CONSULTANTS, rNC., VAIL ASSOCIMES CDNSULTAN7S, ANC., YAILlBROARMCYOR, INC.. BEAVER CR££K CLUB, YNC., BEAVER CREEK REAL ESTATE, INC., BEAVER CREEK F00^ $ERVECI:S, INC. VAIL ASSOCIATES INVESTMENT CORP~RAT[C BEAVER CREEKSIDE, fNC, BEAVER•VAIL DEVL-LOPMCNT CORPORATION, VAIL MOUNTAIN nFStlHT, INC, VAFL 80B5LED ADVENTURES, INC., EAGLE RESIDENCES, INC., VA4i. MOUNTAIN CLUES, INC., VAILIJAPAN ENTERPRISES, INC„ VAIL ASSOCIATES VENTUIIES, INC., VAIL ASSOCIATES HOSPITALITY COfiPORATIO PINEY RIVER RANCH, INC., VAIL ASSOCIATES FARM & )TANCH COMPANY. [rho "Noll DOhlae"), PACKERTAND PAL'KiNG COMPANY, INC., PACKEnLAND ExpDRTS,LTn„ PACKPHLANO ExPOnTS 11, LTU., PACK£RLAND TRANSPORTS, INC., 11he "(aaokatland DeUlors"} aILLET7 PRODUCTION&, INC., 31LL£TT GROUP MANAOEMENT. INC., 3NG-t, INC., ;the "Corporate Dobtar~'}, Chapter 11 Casd No. 9t-32465 SBB Case No. 92.16219 RJB Ceap Na 82-16220 RJB Casa No. 92-18221 RJB Cosa Na. 92-18222 FUB Ceso No. 92-18223 RJB Casa No. 92-18224 HJS Casa No. 82.16225 RJB Casa Nv. 92-!8226 RJB Ceso Nu, 92.18227 RJH Case Nv. 92 10228 RJB Case No. 92.18228 RJB Casa Plv. 92-10230 RJB Case No, 62.18231 RJB Case Na. 92.18232 RJB Jointly Administered Under Case No. 92.10219 RJB Ceso No. 92x8233 RJB Case Ho. 92-18234 RJB Castl No. 92.78235 RJB Case No, 82.36238 RJB Case No. 92.18237 RJB Casa No. 92.18238 RJB Case No. 92.16239 RJB Casa Nv. 92.16240 RJB CeaB Nu 82.18241 RJB Case Nn. 82.18242 RJB Ceso No. 9?-16243 RJB Cgse Na 62.10244 RJB Gesa No. 92-18245 RJB Casa No. 92-16248 RJB Ceso Nv, 92.18247 RJB Casa No. 92-18248 RJB Casa No. 92.16249 flJH Coso No. 92.18250 RJR Casa No. 92-16251 RJB Caav No. 92-is252 ITJB Goav Nv. 92.18253 RJB Case N4. 82-16264 RJB Ceso No. 92-Ifi255 RJB Casv No. 92-16258 RJB Ceso No. 92-18257 RJB Casa Na. 92.16259 RJB Casa ND 92.1G259 RJH Jnlnliy htminislarad Uudpr Cnse No. 92.18233 RJ4 Ceso N0. 9215378 SDB CASs Nd. 92-IDB48 SBB Ceso Nu. 92.15377 SBD Casa Ng. 9245378 SBB Jefnlly Administered Under Casa No. 92.15378-586 Cnsv No. 92.18280 RJB Ceso No, 9248281 RJB Cosa No, 92-1fi2G2 RJR Jointly ndminislerOd Under Casa No. 92-lU280 RJR ]ehtors. IOTICE DF CONTINUED HEARING ON ADEO UACY OF DEBTORS' JOINT g5CLOSURE STATEh~NT D ALL CREDITpRS OF THE ABDVE•LIBTED ENTNTIE9 AND TO ALL OTHER PAR- iHS RV INTEREST: NOTFCE IS HEREBVGIVENlhal Gillvll H4ldinga, hoc., i"CHI"lldedttlo Debtors' Joint Ian, Join Disclosure 5lefarnant, antl vxlnbi[a Iheroto on Thursday, April 30, 1992. Tlra din Plan and the Disclosure 8lalemonl worn propounded byOHl and have bean or w1U 6 adopted by Fhe other Doblma listed above, which Deblgra aro GHI subsidier)es. A oaring on Iho adequacy of the Jolnl Dlscfosur0 Slalamom was commenced an Wednes- ty, Mayy 27, 1992 at 3:00 p.m. Al that Ilmo, the Rabinra announced tholr InIBMtOn to e a "Debtors' First amended Jolnl fJlsclosure Stalmnanl en Monday, June B, X892. Tho Coed has now eat u CONTINUED hearing pn the adequacy nl Iho Deblgra' Jvlnt isdosure Statement Ipr Thursday June 11, 1992 a! 1:30 p.m, In Cgunrovm E, United ;etas Bankruptcy CauR, United S~IVIes Custom Hvuso, 721 19th Strnoh Damdr, Col• eda 80202-2508. The Joint Dlsclosuro Stolemanl is avagatalo for public h+apecllnlA Irgm 8x70 a.m. to 30 m, dcuh+p nn ret{ttvlar trilslnes5 Boyyle rho Clnrk'a ptllco et ltta Rnnkruptcy Coun, nltad Slalns Custom HDUSa, 721 10Ur Slraol, Dnnvor, COlorndo 84202.2508 Any fm rostod ponyy who ddslras a copyoi Ilia Joim Dlec)OSUro Slatamanl err Iha Oablots' Jdnf en may submit such rpg0oel to the ollotnvys Ba1pd below nt Iho addrvas slatod, with :opya Thal request pravbod to fho Clork of Ora Bankruptcy Coun. Tt1e allnrnays aha!! omptiy provide fho requaslpd copy. In add411ms, any poraon wishing to havo a copy Iha gebloae' Flrat pmondodJOlnl Plan err the peblvra' plrat AmendedJohd Dlsclosuro element may request the same offer thoyhava boon prepared soil Illpd whh Iha Court. [TED el Denver Cvlpredo Ihia 28th Bey OI May. 199x. Yuptea M. 7ladale, Esy. i17yyNSTEIN HYATT FARBER 8 STRICKLANO, P.C. 0 17th street, 2?nd Floor IRVBT, Col0rad0 80202-d4JT )3) 534.8335 )UNSEI. FOR GILLETT HOLDINGS, INC., 'BYOB AND DEBTOR-IN-POSSESSION, )D CGUNSEL FOR OILLETT AROUP MANAGEMENT, fNC. vela S. ROSenhloom, Eep. NSTON S 5TiU1WN West Weckar Drive Icago, ))finale 6D601-9703 2) 556.5600 ECIAL COUNSEL FON GILLETT HOLDINGS, INC. !D GiLI£TT GROUP MANAGEMENT, fNC. 3.4o,2W - Remvary d tares, a. 1, N a parson esgbota or rolvem to pay cry Use Tex r rsqulrod bY' this Chapter 3,A2, wilhh tHs {gJ bualnwi days abet the earns aro dve, then the Fhenon Diredor shag make an eatirtlate, hosed upon such infnrmakivn as may be avaibble, d Iha amount d laaee due for which the rnxpnyer b delinquent end shall add !hereto a panaltV equal to Iha sum of firteen dollars 1315.00) For each failure or !en pprdertt (509:) tMred, whichever b greatd, and imereat on such defiinquanl tares el the rate d one percent {1Y y per month from Iha time Ihn return wag dve. it any pad d the de!'rdency is tlue to Fraud whh the inlom to evade IM [aM, then [hero ahdl be added one hundred percent (1o0y,) d the tdd annum deficiency and in such rase, Iha whab amours of the lea unpaid, including the edddione, shall hacorne due and payable ten {10}days alter written notice and demand by the Finance Oirxtor, and an additional three percent (3%) per month an said amount shall be nddad from she dale Ihn[ the return wore due wail paid. 2. Pronely lhereafler,IM Flnanw Diredor almll give to the definquent taxpayer wrhlsn nallne o} eveh eelimnled razes, penehy, a d Inlaresl, which nolbe d reesamen[ shod be aenl by lint-Bass matt dkeded to the feel ad• dress of ouch person on bb with the tinanae depenmem. Such ealknate shall lMrouprrn be- come a notice d dericbrwy. Wlhin Twenty (20} days alrm the nokce d de5dertoy b rreibd, IMe taxpayer may pdilion the finance pksdd fa a heorFrg Fn the manner provided in Seetfon 3.40.246 and ekher may appeal So the District Court ea provided h Sedaan 3.40.250 a to the Dgaanmonl d Revenue es provided h Sadbn 3.40260. B. I. II any taxea,pervdky, or interest inpoead by Ihia Chapter 7.40 and shown due by asaess- menls duly made ere povided in Ihia Sediart aro eat pale within live 151 days after Ihs same era due, rhea the Finance Diredor aha}I baue s notice, aerling fadh ihs name d the taxpayer, the arrourd 01 tM lax, penahler and interest, end the dale d Iha earual !hereof amt khe Town clalrra a fleet antl prior }fen theroloss on IM roe! end tan- g61s penond properly d Ihs Isrpaysr axcepl r to prasx{atin@Q olelrtw qr pare d a bona tide modpagoe, pbdges, judgment vWAw, or pvr- drafa whose rig Me have eNached prior to the 1Wng d the ndiee u provided in this Secfron on Properly al the taxpayer, dhsr then Iha goods, etok 4r trade, and buainre fistwea d avxlr larpayer. 2. Said rwtice shall ba qn farms fumbhed bA' rM FMance OepadrnanT and shag be verdkd ty the Town Manager or by the Finance Diredor a any dvy gvdilied agent d !M Town Manager w the Fhanoe Diredor, whose Bulbs are IM ml- lecllon d verb ter, and tray be fibd h ihs aHia d 1M County Chris and Recorder In which the 1a+~ayer owns root a lengide panond Property, and the Kling d such ndfae aha! pede a lien on such properly In Ihd County and ooratRda ndloe khereof. 0.11ar add rgllpe hr been tiled, dt can- arrraSBy therewRh, w d any tlmevdren Wss dve aze uryaab, whether ouch net{a shall Raw been Ilsd a oaf, the Fhauros Directs may bauea waz- reM directed fa any duly stuthodzed revenue colhda, a the 8MlNI d 6w Coady oortrrard- Ir,o him to buy upon, wtze, aM aaA svflidaM d tM rWerd pengnd piaperry d 1M amoum dve logdhsr whh inlash, panrdbt~s, erd cosh, r cry bs provided b)r taw. alrbr.ra to valid press.; Isling eWrrw a Yana. a. sudr rawnw oolleclor a the 3Mrgi shay forlhwkh levy upon auNidam d the property d Ifts taxpayer d any pmpeM wd fry auoh eaxpayar M oonduding his IaealbuaEnsu, and sob propsr- ly sc levied upon shell ha add h aA rrpscts to with Ake aired end In 1M soma rnsnrter sa b prseerihed by law wish reaped b exeodioro against prgterty upon judgmem d a court d rocard, erd she romedir d gamlahment eheA aPPM. TM 9Mrta err dhsr tevenus oatbda chap l>. entAled to ouch tea In executing such wertanb es ns dbwaa by bw ter similar services. q. My Ilan rot !ur as ahorm on rho rocords d the County Cledu end Reootden p prwked In !hh 8edlon, upon payrrron! d all taxes, psnaAir, erd Interes! cv+ned tMroby obeli Ae mbased by Iha Fharroe Dksdor h the ealne manner as mortgagee and judgmanla are roleased. E. 1. The Flnarlcs Diredor may also treat arty wah lases, penslltss, p tntareal dve and unpek u Beta due to the Town ham the taxpayer. The reurn d the taxpayer or the asaeasmsnl made by 1M Finance Director, as provBed h lhte Chapter 3.40 shay be pRre fade pred d the amount due, 2. To recover auoh rues, panaHba d Inlaresl due, iM Finance Dkedar rrwy bring an adios In anachment. and • wri! d atinctrawnl may M b• wed to lM SheriH. In any such poceedinga, no twnd shelf be requhed d the Fhsrrce pirecior, nor shall any Sheriff requka d IM Finance Direa- tar an fndertmpying bond fa exseding Yee writ d a8achrt1enl or w9k d execdlon upon any judg- ment entered rn such proceedings. TM Finance Diradu nny prosecda appeals h such caaea wirYnut the necessdy d pavbing bend Ihered. X h the duly of 1M Tawn Aadnay, when requested by she Finance Drredar, to mmmenoe action 1w the reowsry d taros due under Ihia Cheptar 3.40, and this romedy eha0 be in add'1'iorr to aX olMr existing remedies a remadiee provided In this Chapter 3.40. F. In any action a8edhg the Ilb to real estate a the owraemhp or rights In possession d per- eanal Wop"rtY. IM Town may be made a party ddandenl for 7M purpme d obrainhg an ad• judication or deierminalion d Na I'rs1 upon the properly Inwived Iheeln, Irt any such action, eer• vice of autumns upon the Finance Director or any r»roon d the aHim d the Finmce bkaelm shall tae anHkbM aervtoe and shall be bFnding upon the Town. O. The Finanes Diredor ie authorized to waive, for goad cause shown, any penahy and in- tarest messed Y providrd b fhb Chapter 3.40. II. 4 a taxpayer pays !or any W krtroaed pur- suant to khe Chapter 3,40 by dradv for whkh them are Inevsidad furMs in cover such Brack, then rM Firtarroe Dkanlor may tease a pendty against etrch laapayer r Adlawac A, Eileen daNan (3i5.a0y far Iha Ilnt vbldbn; 2, Thiny dollau (33D,op} toe Iho aaocnd violelfan; and 3. Seventy flue ddlen !375.601 br each addh Ikrnal vfdaY,on. 4 a panaXY o1 IhFrty ~ e ddlara (335,00] err tetra het been eaeeased againal a tevpayet by the Finance Dksdor, then 1M Finance Okedor may requim such taxpayer !o pay all !ax payments, whether due a to be dve In khe future, by certified funds, eashbYS check a cash. The ddMWn rl ova mn«~p.n.nba~krpa u Fo Ihia Chrpler 3.40. t. M any person, firm, or carporayion Noble for the payment d any tax coveted by fhb Chapger hu repeatedly iaikrd, negbcted, or refused 40 pay the same within the Nets ¢pedled }or ouch payment, and the Town has bean requird to area disbainl wauanls to anlwce Ihs coibdion oI any taxes due !rom such lexpeyeh Ile Finance Diree• tar is hereby authorized Ia aasesa end mlbd the arrawr4 d auoh taxes due, togalher with ed ider- rt and peanl)ea provided lMrebre by law, and abo, the topowing additional penahles tgr racur• img dielroint warranle; ORD. 15-3 I. Three 13J, }our (4j, err five (5J annsaculiw dalydnl wanama issued: Fltaen percent (15Y.) of the delinquent !saes, interest and penehiea due err the sum of iwanly live doNera (f2i00}, whohewr is greater; 2. Six (6} or more caneaeulive disbainl warrants; Thkly parconk t34°~} d Iha ddirquenl faxes, interest, and penellbs due or the sum o1 IiHy dollars (550.00}, whichever is greeter. (Ord. 33{1980) 8 9, Ord. 31119B7j 8 1.] 3.40.214 -Tex Lien A. The Vae lax irr{wsed pvmuant !0 3eclion 3.40.124 ehaN be a lint and prior pen upon IM tangbie personal pmparty and business lixlures al err used by any rdaler under Issas, idle retain- ing wnvam. or ether mmrad anangemanl, ex- cepting stock d a~oode sdd or kx ante In the other liana err claims o whmeoewr kind err nature. B. Whenwe+ Ihs buelness or properly owner d arty taxpayer wb}em to fhb Chapter 3.40 ehaN l>a paced In recelwrrhip, bankruptcy. a esaign- menl For the bends of credNors, err eeizad under darralnt !or property taxes, eA laxea, penaRies, and imerast imposed 4y this Chapter 3.40 and for which oak taxpayer is Ra arty way gable Under Iha farms d This Chapter 3.42 ehaN be a prior erd preferred claim apahst dl IM property d said taxpayer, except as to pre-exbling dolma or lierre d a bone lids mortgagee, pledgee, judgment cradRm, or purchaser whose dghlr ehaN have al- Iechad octet to the filirp of the notice as provided In Sedan 3.40.200, Subredlorr C,2, on the properly d the taxpayer, other then Ihs geode, stock M halo, and business fixlmr d auoh taxpayer. No Sharlf, receNsr, asa4gnee, or ether oNiror ahdl Bell the pmpeay d any person sub ject [a fhb Chgpler 3A0 under pronue a Deter d any Court wNhevt fin! aaosdelning fromthe Finance Director the amnunl d any taxes due and payabb under this Chaplet 3.40, and Y there aro any audr tares due, owing, w unpaid, k la the duly d auoh oHioar to Ilnl pay ilea amount d esid twee out d the prxaeda d add sale before melting payrronl d any ngniee to any judgment crodkar a dhsr Claims d whdsoever kIM or naluro, except the ewe d the pronasdinga end ether pro-awaking claims or Nerve ere povided h Ihh Sadtort. Ob. 7111 g1r7} 8 I.I 3.40.224 -Interest on underpayment, eyerpaymen4 rranpaymenl a srlena{ons d time for payment d few ' A. H any arrrwnl d Uae Tax is nd paid on err baton the fast ride proepRred for payngny then Imerast on auoh amount d the rate d one percent 11x) per month aMY be paid is 7M period Iron such last data b she ride paid. The tut Beta preacrlbed for payment shall be determined without regard le any adeMbn of IFne for Pay- menl and ehdl be determined widiaul regard to any ndbe and demand for paymsd aaued, M reason of jetpardy, prior to the teal ride dher- wiae ~,.,. - - f for such lasyrrwnt. In the rasa d a !ax h ,which lM Isar. data Ipr payment shall be deemed to be the ride that IM flabiYty id lhetaM adsea, and h nq event ahaA such date fro !der than the dale Ihn[ rtaiios and demand ip the lea h made fay IM Finwv» Dirocta. B. Merest , .: o-ndar lhh Sadler and 8edbn 3.40.200, Sobaedbn 0 .hail be paid upon rrolios arrd demand and sMN be geeased, cdbcied, and oak h the same nlarlrtsr Y iM lax to whkh ouch hterest b applicabb. C. H any hectors d ataa k saYwlkd by creclR d an owrpaymed, then no inferaat ahalf M Ire posed order Ihia Section on the portion d the lax so aalisiied tar any per]od, duyrng whidl, N the wdh fws nd been rrsde, Inlereel vmuid haw been slowed wsgh respect to auoh wegaayrnent. 0. Inlerasl proscribed under Ihia Section and Section 3.x0.240, Suhsedion B on nny Uae Tar may t" ossesaod and mNeded m any lime during the period whhin whirl: the lea to which ouch Inlaresl relates may be asaeuad and adlecfed. (Ord, 31(1987(8 SJ 3.40.230 • Dlher remedies No prnwiaian9 0l th{s Chapter 3.40 shall preclude the Town from ulllizing any other lawful panakiaa or other remedes applicable lathe mf- lectbn of Uae Taxes, IOm. 3111987(8 1.1 tlevings and Appeals 3A0.?A4 • Hearkq by Fhaanaa Okaalor 0.. An appeal d a ndioe d aeeeaamenl {saved to a IoMpayer far nndnrpaymem of IoM p.YOd 01 as e resuh d an audl shall tae subrnNtnd in miring to the FEnanoe Director within Iwemy (2p) cabnder days from the ride err Iha notice err essessmenl. AnY such epapeal ehdl ident6y Iha amount d tax C'rapuled end the bash for the appeal. B. M appeal d er denial d er rdund shall Ina arkmHled In wrkfnp to the Finance Diredor within twenty {201 caiandar data from the date of IM denial d the rdund and <r xrlify IM amount of the rarund requeale~' _,.~ Iha basis !or the ap- peal by the +~-,na yar, C. Au upped d a dacabn of the Flrtanoe Diredor h a hearing Mld pumuanl to sadiona 3.40.250 end 3A0260 ehaN M wmmenced within thing (3p} dap d such dacaion. 3.40.250 -Review by District Coud A. Ii tM pelNionar err it an appibed for a refund is aggrieved a[ the final desis'ran d the Finanw Dfraclar then he may proceed la have same revia'aad by the DIahL^I Court The procedure d review shag be fn aooordanue whh Rule 1081X(41 d IM Colaradq Rufss d ChrN Procedure. B. Wdhln l4lsen (15} dap abet Eying a rrollCe d appeal as provided m this Sediors, the tax- payer shall ii$ with the District CauH a surety bolyd h twice (2x) the enlaunr d fie taxes, and dhsr charges elated In the Iind decsion by the Finance Deader Iha! are oanteeied on anped. The taxpayer may, d hie option, eatafylM emery bond raqulrement by a aavinga aoccum or deposit Yv a a oeslHicala d depoen beued by a slate or noticed bark or by a were or federal sevhpe and Yuan aesocks[ign, in aocarda»w wdh the provabna d section 11-35.101(1} d ihs Coorado Rwbed 9lalulea, equal to twice {2MI the antqunl d the loxes, Inbreal, and dhsr char gas elated in the final dedaion 1sY the Finance Dirotla, Tha tagseyx trey, at hb Dolton, deposit the deputed awnum with the Finance Diredor h Thu d posting a suratlr bond, H sudh amoum h w depoeHed, no lurdwe Merasl ehaN stxxue on the ddicbncy opntealed during the pendency d the action. Al the oonnluelon d the edicn, attar eyr paal to the Supreme Court or the Court d Ap- peals dllw Stale a agar the Sime for such upped het et~aed, the tondo depaeaed shaA be, ai the dAedion d the Db1dd Caud, ekher rddned by the Fhence Diredor end applied against the deficbncy or raturnrd b whole p part to the 1ax- Wyer wYCh )nlwaet al 1M raN Irrawssd pursuant l0 9eetFOa 3.40.220. No Beim lqr rotund d arnavma depoeiletl with khe Finance Diredor need be made by the taxpayer In order for sudr armada to be repek in acoardarice with the dkedian of the Dblrld Coed. C. the Diarrkl Coun! ehaN have original jurtis- diclion in prooeedinga to rwlaW erg queaUans d Inv end tact detarrrined by Iha Finance Director In administering 1M provisions d this Chapter n~ vas ~JIAIR@ s, tss2 43 3.44 by wok under rule 106(Nµ) d the Cdoraa Rubs d CNN Procedure. My xvril laeued prr- evant to this Suhedlon C ehalF fro issued by the Clerk d the District Court upon a YerXled petitbn 01 the Eaxpayer tiled within twenty 1281 days alter notice d the dedaion d the Flnanoe Diredor ' any Bush malror. Such writ chary be served wi1Nn five ffil days after its Iswance and abaft be rdur na6fe d auoh time as the Dlaldd road r,wy defermina, not bss than ten (16) days nor nwra Than hventy 120) days after the dale d issuance d such carry. The Finance Diredor shall certify Iha tecam d hie procaeding¢!o Iho Dal+id Coud. ~D. The deoeion d rho piahid Cavd may be revbwed in the Supremo Court d the Smke upon writ d error by any party thereto (Ord. 31(196718 f.) 3.40.280 - Akernate review by Dopertmenl of Revenue In lieu d dve procedure provided For in Section 3.40.250, the taxpayer say elect a hearing on the Finnce pireclor'e linat derision on a dafbbnty noYne or Beim for refund pmeuenl to prowdure 'eel forth In Ihia Section 3.40.260. A. As used fn This Section 3.64.2('A, '31de hearing means a hearing before the Executive pfredor d the papenmam of Revenue or a debgab thered as povded in Section 294 106.1{3J of the Colorado Revised Stalulas. B. When IM Finance Diredor asseds ihd Use lax b due in an amount greater than rho amount gab by a ta+plryeh then the Finance Director shall real a delidancy notice to the taxpayer W cert4ied mail The deficiency notice shall stale Iha add4iond Use Tax h dve. TM deficiency notice shah contain noti4iralion, in char end con- apiwoun type, Ihd the taxpayer has [he r7gAt to elect a Sraka hearing on the ddidanry pursuant to Sedan 294-148.1131 d the Caloradc Revised Sletdes. The laxpayx shall elan have IM right to ebd a Slate hearing an 1M Flnanne Diracta's denial d auoh le+~aym's darn fa a rdvrd of Use Tes paid. C. Fhe taxpayer shall request the Slda hear- ing within Ihidy (30) days abet IM taxpaYa'a ev- haual'ron dlocal renxadies. The laxpnyer aMR haw no right la each hearing i1 he has nd eM• heusled Iced remadien « p he laib to request such Marerg wkhln Iha time period d this Sub eedbn C. Fd purpo¢es d this Subsection C, 'eahauaYan d bear romedies' means: 1. The fau~aya het timely requuled In wrHhg a froarhg before the Finance Diredor, end khe Finance D'nectoe has heb such hearing end a- ausd a final dedaign thereon. Such Mating shah be inlornW, and no rrsnaupt. rules d evidence err !Xing d trials ahaA bs required, but tM lax-'. payer nwy Bled !a submit a bfwl, in which case ~~ the Finanrre Dkeda may submk a brief, The Finance Dlredw ehaN hob such hearing and a- aw the i#nal dedrlon thereon wXliln nNidy (Bel days alter tM Flrwro Dlrodufr reaep d Iha faxpeysrY weMsn requsaf lherelaro, esoept Iha! !hs Town may sxterrd such period a the delay h holding ihs headrq err booing the decbbn there on vrr ,.... '.....J b'Y 1M taxpayer, but, 1n cry such wnnrr, the Fhanos Rirsda ahdl hob ouch hearing and )esue tM decbbn !hereon whhkl one huMrod siphty Naol dsyr d Iha taxpeYSya ra- qwd h wdiry tMroforo; d 2. The tarpnyar has timay requested in writing r Irwtrq befose eM Rrlerice Dbador, and the Fnangs Dkedor free filed to hard such hearYp a hr lolled b Mae • frW decbbn !hereon wHNn IM Ilme perfecta geecrbed kr BrAsecNan C d thY Section. D. B • tasoaysr has axhavslsd hh boat rgnrdbs r provkbd h Subaeotian C, 1 err fhb Section, tMn tM taMpaysr may requrt a sale -hearing on rush delbfancy polka a elslm for reluml, er,d such heerarg ehaN be oor,duded tit the same manner r eM Forth in Sedim 2o-2- tOB.i{3} through {7}, hcfueNe, d the Catwado Reused SIdNr. E. H the delidency ndlesor Beim for refund in• voMs Doty the Finer+os Diredor, then In lieu d requesting a Slme hearing, the tesrpayer trey ap- peal suds deficiency err denial d a claim !or rotund to the Districq Court r pmvked in Section 294.106.1(6} d the Cobrada Revised Stetulee, if the taxpayer mrryyin with the pmeeduroa ere[ fnnh in Subsaclbn C aF Ihb Sedan. F, No provision al This Section shah prohibit the larpayer Iron purouing ludii al review o! e final decision of the Fiance Diredor as otherwise provided In Section 3A4.260. (Ord. 31(1887) 8 td 3.40.280 • VinkrlbmPenelty Any parson convimed of viol ling ruty d the provblans o!lhls Chapter ahdl M punished l i a lino, not to exacted five hundred dollars ff500,001 d b'y I~rbonmenl far nd note Than nindy (90] dap, or b1' boBr such line and irrprisomnenl. (Ord. 3111067) 8 r,) SECTION 2. H any pert, aedion. subsection, santenoe, dwse a phrase d the ordinance is rot any reason heb 1o M Invalid, suds dedalon ahdl not affect the validity d Iha retraining portions qF [his ordinance; and Teem Council hereby declares it would have passed Ihk ordinance. and ands part, section. euhaaetion, aenkenoa, douse or phrase Ihereol, regardless d the lad [het any one or more pads, aedicns, soh actions, asnter,oes. douses or plvesee be dedared undid. SECTION 9. The Tarn Councl hereby finds, ddermines and dedarsa that thle ordinerme is neoeasary and proper for Iha Mahh, safely and weHare d the Town of Vair and tM inhebhen4 therool. SECTION 4, The repeal w tM aepeel aM reanadmeni d any povisiond the Muddpal Code d the Town of Vel as provBed {n Iha ordinance eMA nd d• red any right which has ecaued,'any duty irrpoaed, any vioidbn that ocprned prior In the elfeollve date hereof, any prosecullon wmmerroad, ear any dhsr action a proceedings as cammanoed under or by dvlue d the prvvisbn repealed or repealed and reenacted, TM raped d any proraion Mreby shall nd revive ony peovb6n or any adinanoe previouey rrrpdabd or superseded unlua aapreaey aided Mrein. SECTION 5. All by)awa. orders, resoluliona, and ordinances, err patio thereof, imonsietenl herewith ors repented to tiro extent ony d such Ircbnalatancy. TNS repeater shall nd bs Mn- alruad to rovbn any bylaw, order, resohaion p ominaara, or part thereof, therddoro repealed. INTRODi1CEb. READ, APPROVED AND r]R- DEREO PU9LISN£0 ONCE IN FULL ON FIRST pEADINO fhb 2nd day-d June, 1992 and a pd~ltc hewing shall tM Mk en Iha Ordrnarwe on the7th day d Juty, I (r92 at 7~0 p.m, in flee Coun dl Chambers d tM Val Munidpal Buibirg, Val, Cobrada TOWN OF VAIL Margarol ti t]elydasa Mayor ATTEST: Martha S, Reedrar =7own Clerk Pudislxrd in The Vail 7rai! on Jvne 5, 1992 See next page