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HomeMy WebLinkAbout2002-32 Adopting a Public Accommodation Tax; Providing Amendments to the Town's Sales Tax Code~ . • ORDINANCE NO. 32 SERA=S 2002 AN ORDINANCE ADOPTING A PUBLIC ACCOMODATiON TAX; PROVIDING AMENDMENTS TO THE TOWN'S SALES TAX CODI=; AND SETTING FORTW DETAILS IN REGARD THERETO. WHEREAS, the Town of Vail, in the County of Eagle and State of Colorado {the "Town"), is a home rule municipal corporation duly organized and existing under laws of the State of Colorado and the Town Charter (the "Charter"); and WHEREAS, the members of the Town Council of the Town (the "Council") have been duly elected and qualified; and WHEREAS, at an election held on November 5, 20D2, the voters of the Town approved the following ballot question: SHALL THE TOWN OF VAIL DEBT BE INCREASED $50,060,000 WITH A REPAYMENT COST OF $95,610,000 AND SHALL TOWN TAXES BE INCREASED $3,830,000 ANNUALLY AND BY WHATEVER ADDITIONAL AMOUNTS A5 ARE RAISED ANNUALLY THEREAFTER FROM THE LEVY OF THE TAXES DESCRIBED HEREIN FOR THE PURPOSE OF FINANCING THE CONSTRUCTION AND OPERATION OF A CONFERENCE CENTER SUBJECT TO THE FOLLOWING LIMITS: • THE TAX INCREASE SHALL BE ACCOMPLISHED BY THE LEVY OF A TOWN LODGING TAX AT THE RATE OF 1.50% AND AN INCREASE IN THE TOWN SALES TAX RATE FROM 4.DD% TO 4.5D%; • THE LODGING TAX SHALL BE LEVIED ON THE PRICE PAID FOR THE RENTING OR LEASING OF LODGING FOR LESS THAN THIRTY CONSECUTIVE DAYS; • THE INCREASED SALES TAX SHALL APPLY TO ALL TRANSACTIONS THAT THE TOWN'S EXISTING SALES TAX APPLIES TO EXCEPT FOR THE SALES OF FOOD FOR HOME CONSUMPTION; • THE INCREASE IN THE SALES TAX AND THE LODGING TAX SHALL TERMINATE WHEN THE DEBT IS PAID IN FULL; • SUCH DEBT SHALL BE EVIDENCED BY THE ISSUANCE OF REVENUE BONDS PAYABLE FROM THE TAXES AUTHORIZED BY THIS QUESTION AND OTHER TOWN REVENUES AS THE COUNCIL MAY DETERMINE; SUCH BONDS TO BE SOLD IN ONE OR MORE SERIES ON TERMS AND CONDITIONS AND WITH SUCH MATURITIES AS PERMITTED BY LAW AND AS THE TOWN COUNCIL MAY DETERMINE, INCLUDING PROVISIONS FOR REDEMPTION OF THE BONDS PRIOR TO MATURITY WITH OR WITHOUT PAYMENT OF A PREMIUM; AND SHALL THE PROCEEDS OF SUCH DEBT AND TAXES AND ANY EARNINGS FROM THE kNVESTMENT OF SUCH PROCEEDS AND REVENUES BE COLLECTED ANb SPENT AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?; and Ordinance 32, Series of 2002 • • • WHEREAS, in order to implement the conference center project approved at the election, the following amendments to the Vail Town Code are necessary to provide for the increase in the sales tax and to provide far the lodging tax approved at the election. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO THAT: Section 1. Beginning January 1, 2003, Title 4 of the Vail Town Code is hereby amended by the addition of Chapter 12 to read as follows: CHAPTER 12 SECTION: PUBLIC ACCOMODATION TAX 4-12-1: Title and Intent 4-12-2: Purpose and Use of Tax Revenues 4-12-3: Definitions 4-12-4: Imposition and Rate of Tax 4-12-5: Collection; Administration; and Enforcement 4-12-fi: Transactions Exempt from Tax 4-12-7: Separate Fund; Expenditures 4-12-8: Advertisement of Assumption or Absorption of Tax Prohibited 4-12-9: Tax Additional 4-12-10: Violakion; Penalty 4-12-1 TITLE AND INTENT: This Chapter shall be known as and referred to as the "Vail Public Accommodation Tax," and the intent of this Chapter is to impose a tax upon every person who, for consideration, leases or rents any lodging accommodation located in the Town of Vail for less than thirty (30) consecutive days, and to impose the obligation to collect the tax provided for by this Chapter upon any person who furnishes lodging services for less than thirty {30} consecutive days. 4-12-2 PURPOSE AND USE OF TAX REVENUES: The purpose of this Chapter is to impose a lodging tax which will be borne by transient persons using lodging services within the Town of Vail for less than thirty (30) consecutive days. The lodging tax will provide revenues for the purpose of financing the construction and operation of a conference center in the Town of Vail. A portion of the revenue derived from the tax imposed by this Chapter, as provided herein, will also be allocated for administrative and clerical expenses. The tax provided far in this Chapter shall terminate when the bonds to be issued to finance the conference center have been paid in full. Ordinance 32, Series of 2002 2 • • 4-12-3 DEFINITIONS: • When not clearly otherwise indicated by the context, the following terms, words and phrases as used in this Chapter have the following meanings: FINANCE DIRECTOR: The Finance Director for the Town of Vail or his or her designated representative. LODGING ACCOMMODATION: Any room in a hotel, apartment hotel, lodging house, fractional fee club, time share, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, condominium, single family residence, lodge, trailer court and parr, or any such similar place. LODGING CUSTOMER: Any person who, through a taxable lodging transaction, acquires lodging services from a lodging provider. LODGING PRICE: The gross price paid, exclusive of other taxes paid or value given by the lodging customer far lodging services. LODGING PROVIDER: Any person furnishing lodging services ar such provider's authorized agent. LODGING SERVICES: See Section 4-3-1-2 of this Title 4. LODGING TAX: An excise tax payable by the purchaser of lodging services or the aggregate amount of taxes due from a lodging provider during the period for which such person is required to report the collections of lodging tax as herein specified. LODGING TRANSACTION: The furnishing of lodging services to any person who, for consideration, uses, possesses or has the right to use or possess any lodging accommodation under any concession permit, right of access, license to use or other agreement, or otherwise. 4-12-4 IMPOSITION AND RATE Olr TAX: On and after January 1, 2003, there is levied and shall be paid and collected a tax of one and one- half percent (1.5%) on the price paid for lodging services in the Town of Vail. 4-12-5 COLLECTION; ADMINISTRATION; AND ENFORCEMENT: To the extent they do not conflict with this Chapter and to the extent the subject matter is not controlled by provisions of this Chapter, all provisions provided for in Chapter 3 of this Title 4, as amended, regarding the collection, administration and enforcement of the Town' sales tax, shall apply to the collection, administration and enforcement of the Vail Public Accommodation Tax. Notwithstanding the foregoing, the Town Manager may adopt rules and regulations in conformity with this Chapter for the proper administration and enforcement of this Chapter. The administration of this Ordinance 32, Series of 2002 3 ~ . • Chapter is vested in and shall be exercised by the Town Manager. The Finance Director shall assist the Town Manager in the administration of this Chapter, to the extent provided herein, and of the rules and regulations promulgated hereunder. 4-12-6 TRAN5ACTIONS EXEMPT FROM TAX: Only those lodging services provided to persons whom the Town is prohibited from taxing under the Constitution, laws of the United States, the State, or the Tawn's Charter shall be exempt from taxation under this Chapter. 4-12-7 SEPARATE FUND; EXPENDITURES: A. All revenues derived from the Vail Public Accommodation Tax, less costs of collection and administration, shall be placed in a special fund, to be known as the Conference Center Fund, which shall be separate and distinct from the general fund. AH interest derived from the investment of revenues within such special fund shall also be deposited for the benefit of the Conference Center Fund. B. There shall be budgeted from the monies received from the imposition of the Vaii Public Accommodation Tax an amount necessary to reimburse the Town for administrative and clerical expenses incurred in the administration and collection of the tax authorized by this Chapter. 4-12-8 ADVERTISEMENT OF ASSUMPTION OR ABSORPTION OF TAX PROHIBITED: It shall be unlawful for any person providing lodging services to advertise or hold out or state to the public or to any lodging customer, direckly or indirectly, that the tax or any part khereof imposed by this Chapter will be assumed or absorbed by the lodging provider or that it shall not be added ko the lodging price of the property sold or the services tendered, or if added, that it or any part thereof shall be refunded. 4.12»9 TAX ADDITIONAL: The tax imposed by this Chapter shall be in addition to al! other taxes imposed by law, except as otherwise provided in this Chapter. ~-12-1Q VIOLATION; PENALTY: Any person convicted of violating any of the provisions of this Chapter shall be subject to penalty as provided in Section 1-4-1 of this Code. Section 2. Beginning January 1, 2003, Section 4-3-1-2 of the Town Code is amended by the addition of the fallowing: Ordinance 32, Series of 2002 4 • CONFERENCE CENTER SALES TAX: A sales tax at the rate of one half percent (.5%} approved at the election of November 5, 2002. FOOD FOR HOME CONSUMPTION: food for domestic home consumption as defined in 7 U.S.C. sec. 2012(g}, as amended, for purposes of the federal food stamp program as defined in 7 U,S.C. sec. 2012(h), as amended; except that "food" does not include carbonated water marketed in containers; chewing gum; seeds and plants to grow foods; prepared salads and sa]ad bars; packaged and unpackaged cold sandwiches; deli trays; and hot or cold beverages served in unsealed containers or cups that are vended by or through machines or non-coin- operated coin-collecting food and snack devices on behalf of a vendor. Section 3. Beginning January 1, 2003, Section 4-3-1-5 of the Town Code is amended to read: If any vendor, during any reporting period, collects as a tax an amount in excess of four and one-half percent {4.5%) of such vendor's total taxable sales, then such vendor shall remit to the Finance Director the full net amount of the tax imposed in khis Chapter and also such excess amount. The retention by the retailer or vendor of any excess amount ofi tax collections aver the four and one-half percent {4.5%) of the total taxable sales of such retailer ar vendor or the intentional failure to remit punctually to khe Finance Director the full amount required to be remitted by the provisions of this Chapter is declared to be a violation of this Chapter and shall be recovered, together with interest, penalties and costs as provided in this Chapter. Section ~. Beginning January 1, 2003, Section ~-3-1-9 of the Town Code is amended to read: The monies received by the Finance Director from the tax imposed and collected pursuant to this Chapter shalt be deposited in .the General Fund and Capital Projects Fund of the Town. Provided, however, that the proceeds of the one half percent (.5%} Conference Center Sales Tax shall be accounted for in a special fund to be known as the Conference Center Fund and shall be used solely for the purpose of financing the construction and operation of a conference center. There shall be budgeted from khe monies received from the imposition of the Conference Center Sales Tax an amount necessary to reimburse the Town for administrative and clerical expenses incurred in khe administration and collection of said tax. The Conference Center Tax shall terminate when the bands to be issued to finance the • Qrdinance 32, Series of 2002 5 ~ . • conference center have been paid in full and thereafter the rate of sales tax collected under this Chapter shalt be four percent (~4%} Section 5. Beginning January 1, 2003, Section 4-3-3-2(A) of the Town Cade is amended to read: A. When Due And Payable: Every retailer, also in this Chapter called "vendor", engaged in business in the Town shall, irrespective of the provisions of Section 4-3-3-3 of this Chapter, be liable and responsible for the payment of an amount equal to four and one-half percent (~4.5%) of all sales made by such retailer of commodities or services as specified in Section 4-3-3-1 of this Chapter and shall before the twentieth day of each month make a return ko the Finance Director for the preceding calendar month and remit an amount equal to said four and one-half percent (4.5%) on such safes to said Finance Director. For the purposes of this subsection, all such returns and remittance shall be considered made to the Finance Director on or before the twentieth day of each month if they are sent via the Uniked States mail and are postmarked on or before the twentieth day of each month. If the twentieth day of any month falls on a weekend or holiday, said return and remittance may be postmarked the following business day. Such returns of the taxpayer or duly authorized agent shall be furnished by the Finance Department. The Town shall use the standard municipal sales #ax reporting form and any subsequent revisions thereto adapted by the Executive Director of the Department of Revenue by the first month commencing one hundred twenty (120) days after the effective date of the regulation adopting or revising such standard farm. Section 6. Beginning January 1, 2003, Section 4-3-3-1(E)(1) of the Town Code is amended to read: 1. Upon all sales of food. Provided, however, that food for home consumption shall be exempted from the one half percent (.5%) Conference Center Sales Tax only as provided for herein; Section 7. Beginning January 1, 2003, Section 4-3-3-3(13) of the Town Code is amended to read; B. Percentage Of Tax: There is imposed upon all sales of commodities and services specified in Section 4-3-3-1 of this Chapter, a tax ak the rate of four and one-half percent (4.5%) of the amount of the sale, to be computed in Ordinance 32, Series of 2402 6 • • accordance with the schedules or system set forth in the rules and regulations prescribed therefor. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty four cents {$0.24) or less. Section 8. Beginning January 1, 2003, Section 4-3-3-6 is amended by the addition of the following: In addition to the foregoing, the following goods and services sha[l be exempt from the one half percent {.5%) Conference Center Sales Tax only: A. The sales of food for home consumption. Section 9. Beginning January 1, 2003, Section 4-3-6-4 of the Town Code is amended to read: The Town Council may amend, alter or change this Chapter, subsequent to adoption by a majority vote of the Town Council and such amendment, alteration or change need not be submitted to the electors of the Town for their approval except to the extent required by the Town charter or the Colorado Constitukian. Section 1 a. • If any part, sec#ion, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. Section 11. The Town Council hereby finds, determines, and declares that this ordinance is necessary and proper far the health, safety, and welfare of the Town of Vail and the inhabitants thereof. Section 12. The amendment any provision of the Municipal Code of the Town ofi 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 Ordinance 32, Series of 2002 7 • • • virtue of the provision amended. The amendment of any provision hereby shall not revive any provision or any ordinance previously amended or superseded unless expressly stated herein. Section 13. All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent herewith are repealed to the exkent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution, or ordinance, or part thereof, theretofore repealed. Section 14. This ordinance, as adopted toy the Town Council, shall be numbered and recorded by the Town Clerk in the official records of the Town. The adoption and publication shall be authenticated by the signatures of the Mayor, or Mayor Pro Tem, and Town Clerk, and by the certificate of publication. Section '15. This ordinance shall be in full force and effect five days after publication following final passage. INTRODUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL ON FIRST READING this 3rd day of December, 2002 and a public hearing shall be held on this Ordinance on the 17th of December, 2002, at 7:00 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. ~~ ~- rz, ~Or ATTES ' ~~ s- Lei D naldson, Town Clerk ~. .. READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED by TITLE ONLY this 17TH day of December, 2002. /~~ ~ Ludwig Kurz, yor Ordinance 32, Series of 2042 8 ~ ,~~; of • a~ S~ ATTEST: ~ ._ ~eiei onaldson, Town Clerk Ordinance 32, Series of 2D02 ~~ STATE OF COLORADO COUNTY OF EAGLE 0 PROOF OF PUBLICATION SS. lr ~ u I, Steve Pope, do solemnly swear that I am the Publisher of The Vail Daily, that the same daily newspa- per printed, in whole or in part and published in the County of Eagle, State of Colorado, and has a general circulation therein; that said newspaper has been published continuously and uninterruptedly in said County of Eagle for a period of more than fifty-two consecutive weeks next prior to the first publication of the annexed legal notice or advertisement; that said newspaper has been admitted to the United States mails as a periodical under the provisions of the Act of March 3, 1879, or any amend- ments thereof, and that said newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within the meaning of the laws of the State of Colorado. That the annexed legal notice or advertisement was published in the regular and entire issue of every number of said daily newspaper for the period of ........~....... consecutive insertions; and that the first publication of said notice was in the issue of said newspaper dated .~~r~~.~J......... A.D..S~QQ.~...... and that the last publication of said notice was in the issue of said newspaper dated. . A.D ........................................ , In witness whereof 1 have hereunto set my hand this ......~ ~.. day of ....;~ .. ... a.Z~ .~ bfisher Subscribed and s/w~orn to before m a notary p~ubli"c in and for the County of Eagle, State of Colorado, this ...............1...1..... day of ....~~:c~t~t.~,...~Z~ - My Commission expires ....~,~..~.....~.8~ Notary Public SERIES zoD2 AN ORDINANCE ADDUBI:IC ACCOM- ODATIONTAX; PROVI ENAMENTS TO THETOWN'S SALESTA E• ANU SETTING . FORTH DETAILS IN REGARDTHERETO. WHEREAS, the Town of Vail, in Ehe Couniy of Ea• gle and State of Colorado (ihe "Town"), is a home rule municipal corporeilon duly organized and ex- isting under laws of ihe Sfata of Colorado and the Town Charter (the "Charter"); and WHEREAS, the members of the Town Council of the Town (the "Council") have 6aeri duly elected and qualified; and WHEREAS, at an alectiQli held on November 5, , 2002, the Voters of the Town.approv~d-.the fallow=~ in® tiellol puasdon: - ~ =~-. - SHALL THE TOWN OF VAIL. DEBT BE'~IN- CREASED $50,060,000 wITH~ Pi REPAYMENT STHUCTION AND OPERATION OF A CONFER- ENCE CENTER SUBJECT TO THE FOLLOWING LIMITS: v THE TAX INCREASE SWACC BE RC. COMPLISHED BY Ti-IE LEVY OF A'-TOWN LODGING TAX AT THE RATE of 1.50% AND AN INCREASE'IN THE TOWN SALES TAX RATE FROM 4.00 % TO 4.50%; o THE LODGING TAX SHALL BE LEV- !ED ON TWE PRfCE PAID FOR THE RENTIAIG OR LEASING OF~ LODGING FOR LESS THAN THIRTY CONSECUTIVE DAYS; o THE INCREASED SALES TAX SHALL APPLY TO ALL TRANSACTIONS THAT THE TOWN'S EXISTING SALES TAX APPLIES ' TO EXCEPT FOR THE SALES OF FOOD 'FOR HOME CONSUMPTION; o THE INCREASE IN THE SALES- I TAX AND THE LODGING TAX SHALL TERMI- NATEWHEN THE DEBT IS.PAID IN FULL; o SUCH, , DEBT _ 3HgLL- . BE,- .E)7t; DENCED BY THE ISSUANCE OF REVENUE BONDS PAYABLE FRt]M THE TAXES ALiTHAR. AND DEBT AND TAXES AND ANY ' THE INVESTMENT OF SUCF A PREMI- RA00 CONSTlTUTION7; end WHEREAS, in order to implement the conference center pro act approved at The election, the lollow- ' ing amendments to the Vail Tvwn Code .are neces•, eery to provide far the increase in the sales iax and' ', to provide for the lodging iax approved at the also- tian. , NOW, .THEREFORE, BE IT ORDAfNED BY .THE ' TOWN COUNCIL OF THE TOWN OF VAIL, COG ' ORADD THAT: Section 1. Beginning January 1, 2D03, Title 4 of the Vail Town Code is hereby amended by the ad- dition of Chapter 12 tc read as follcws: CHAPTER I2 PUBLIC ACCDMODATIONTAX SECTION: 4-12-1: Title and Intent f 4-12-2: Purpose and UseofTex Revenues i A-12-3: Defrnitioas 412-A: lmpoaition and Rato of Tax '', 4-t25:- Collectron:Administration; =end Entorcemenl _ 4-1213 ` -: Tran~aClio s Exempt fro ~ TerL'..~ 412 7 ` Separate Fund ExpBnditta $ ~ ~' 4-12 8 Advertise. _ um it t ` i ~~~j~~G[ r, '.~~f~~tt~ 111 ~ ~ ^, ,(i~~ ~ E€ y. t~~ YfoI~R,., hiitty '... 3~ TITLC R f{4T~HT, ~ - iepter:etr9fl~ ~ ras and referred to as It P.u~IIrs:Aca- (;lion Tax,' and the In- Ilrls Ct~pteris -:rmposg.a tax upon every wfia, for~aonaldaretidn,:reesea graenfe-nnv aocommvtlation lggate4 In. tha:Tmvn.ol Vall lhari thingy (30J consecutive days, and io the otrtigatlon to collectYhe tax provided for Gtmpterupon, any paragrt wtso- turnlahss aervi}ces for less . an thirty (34} coneecu• a. PURP09E AND U8E.-,OF:TAX REVE- ipose of this Chappter Is to impose a Iodging eh will be borne by transient patecns using services wilhln- thhe Town ,o Vall for toss IrEy (30) copsacutlya days. The Iodging fax vide revenues for the-purpose of financing nstructivn and operallon of a conference In the Tdwn of Vall. A oartlon of the rage. rtratlve rand cledcal expehses, The tax provtd- Rr In this. Chapter shaft terminate--when -the Is tc qe i-ssyed to.ihiance the Gonfarance cen- av4been paid in full. •3 DEFINITIONS: , n notceady otherwise Indicated hyy._the con. .,the tollptving terms, words,' end,phrasea as I in fhla Chapter have the fohowing meanings: 11VGt= QIREdTOR:- The Finance Director fot ibwh o Vail orhla orhar8esignated represan= a. IG1NG ACCOMMODA710N: Arty roan in a h apartment hotel, .Icilging hguae, iraotional club, lima- share, molar hotel, gueatfiouse, >•C 'ranch, trailer coach, mobile hams, aula p - cdhd4mlrflum, single iamlly residence, e, trailer catirt antl-park, or any such almitar 1D41Nt3 CWSTOMER: Any person who, through _taxabla Jddging [rariSactlon, acquires Iodging ~rvicas from a Iodging provkter. O:PRICE: ?he gross price ppold, .exclusive taxes ppaid or value given by the lodging r for Iqdging services. Q P80VIDER: Any-person-1uPnishing services or s€ich provider's-authorized Q'SERVICES: 3eo Seetlon k-3-i-2;ot 4. G,TAX: Aa.sxc(Ba:tex,payable by~he pur- pf €odging asrvtcsa or the .aggregate of taxes due from a iodging provider during rd for which such parson is required fo re- coliectlons of Iodging Sax as hereln'specl- €G-7RANSAGTION: The.-furnishing of SpfyiCa9 to any peragn who;.for tonal era- ss;~RQBSesaea ar:has the right to,wse,or VII VIn91 Gd19911191 1Al 1„a, a 4-'12.4 IINPOS4TION AND RATF~:Ot=TAX OTr end aver ,lanuary I, 2003, there Is levied ahd lelfall be paid and G4.lecf~d alai vt one and one- h~lf~fAPGanT (1.6°4) dri ttie price pald,far.fgdgln9 es rv ce81n the ToWfi ntVail: qq..~~7d6` COLLECTION; ADMINISTRATION; AND ENFDRGEMENT:. fTQ fhe extent they do not conflict wnh this Chapter E grid to ilia extent the subject matter €s not conlrof• j lad by revisions of this Ghapier, all provisiana prq, vii{ed ter In Chapter 9 of this Tills 4, aS amended, Yetjarding the colleeElon, administratlGn and en• foroement ci the Town' sales tax, shall apply to the colfecilon, admintstratlon end enforcement of the :Vail Public Accammodatlon.Tax. NotwNhstanding if.th9~ foregoing, the Town Manager may adopt rules ,.and regulations In cvnformitywith this Chapter for ~; tits proper adminialratioh and enforcement of this ; chapter. The administration of this Chapter is vest- tent.prpvldatlhereln and of ilia tiorie pramulgttted~hareundgr. 4 t2-flTRAN$AGT10N8 E$EMF Oppty Ihcae lodging seniices prl wttom. fhe Town Ie:prdhlbitad tror Cdnetltutlon.lews.oLthe Clhited or [he`TOwn's Chartarahall >za uon undorthla.Ctutpter. 4.12.7 - SEPARATE Plf TUREB: - A. All revenues derived lrorri 11 commadaUon Tax, less costa.of ryI~ fairstsdn, shai€ bq placed In a kr~rwn as the Cariferonea Cents s;pparala and distinct from the in teal derived frgm the Iriyes li}rt such special fund shall elf flit _peneflt of the Conference Ce ~-, ._ B :here shall be trudgefed hC c S(ad:from;iho Impvaition of 1 c~modetlon Tax art amount r b e the Tawn for-administratl tpon vi then[ax author~zedabdym~hgs It shalt be unlawiui for any pt Ing~services to advertise or he publlq or to. any lgdging .caste rattly, that-the-tax ar any par' tfils Chapter wlil be assumed lodging-provideror that it shat !odging prtes o1 the property rsindererJ, or fi added, that i1 shall-ba refunded. - q•i2~8 TAX ADDYf1QNAL: Tt£e tax imposed by cote cnapn lion to.alf olhe[texes imposed oiharw.lsa provided inahis Chapt 4•l2•i0 VI04ATION; PENALTI Anyperean convicted'of.violalfi sl4ns of this Chapter shall tse._ai prqul.ded In-$~ch4.r~ 1.4-.1 af]hre Ilon at sea 201 ttg1 ae_amarruau,~ly era~fQvd stemq program as sec. 2012(h}-,act amendatl; doeB not include carbonate cgntainars; chewing gum; grbw loods; prepared sal packaged and unpack~ged+ trays; and honor cold beti sealed cantalnere orcrtpa t Through machines 4r non•c Iectingload.and snack davit der. ' SeCflon 3. Beginnini 4'•3.1-5 of ihe'fawn Gv If any vendor during f ae a tax an amaWnt in portent t4.5%) of such than such vendor-shat [or fhe tuff net amour Chapter and-also sac! lion try the iete€Isr or of tax mHe~vna-.o!1a cart[ (4 5f 10 tpir3P, rc- Iles an a• fR4MTAX: d id persona ~._,t ~ under the, a special land ttr be e as, the State,.:, ~~• . Gonter fund and shall ctl ampt from taxa• ' yurpose of hnanaing .the conetru,- Section 10, ulon of a cpnferance center, There If any part, section, subsection, sentence, clause ;tad from the monl®a received from tl or phrase of this orriirittnce Is far any reason held I; EXPENDI• of the Conference Centel Sales to be Invalid, such decision shall not effect the val. _ e d necdssary 1G reimburse. She Town : idity of the remal.hing portions of this. ordinance; ' ,linlmtlve and clerical expenses Incurred -and the_Town Gouneft hereby declares It would Vai4 Publld Ac., administration-and colloctfon of saldtax., ThP have passed this oriilnanca, and eacri part, sec-. illectlon end ad-; ' Terence: Cantor Tax shall lernfinate whet qon, subseetldn, lenience, clause or phrase [here. ~eclal fund, to be j bdnde to be Issued !o finance, the'conferencr;`'~ ot,. regardless oT the fact. that .any .ohs or more and, which abaft: ter have been paid in fah and thereaiter.ihe mr:~ pane, sections, asrbeaGilona, sentences, clauses or laneraf lurid. AIC1 sales tax ccilacted under tnis Chapter shell be t~ ~ plitases ba declared Invalid.. en[.pt revenuss~ percent (4%} ~ - pp deposited for ; i 8.ectlon 11. sr Fund,. i ';action 5. Be Innin January-l, 2003, Section 7f}e Town Council hereby finds, determines, end I .A•3-3.2(A) of the Town~otie Is amendatl to read ' declar6a that this ordinance is necessary andprop- ' the mortise re• -'A. When Due And Payable: Every r4tahar;.alsa m ei' for rtie heaEth, safety, and welfare of the Tawn of -Vail Publia Ac iFiis Chapter caked "vendor", engaged'In business ' y8ik and the inhabitants thergot iaesaryry to ratm-': In the Town shall; Irrespective. df the provislans of and'cCerical ex- I Section 4.3.3-3 of this Chapter, be UaMe and re r, gectlan 12, ' Rion and collect; -sponsibte for-the payment o1 en amount equal to .'the amendment any provision of the Municipal fepter. i four and one-half percent (4.5°/0) of _all sales made ! mode. of the-Town of Vail as provVded in this ordi- lay such retafier of aommoditles or services as i rtpnce shell not.aflact anyy rigght which has accrued, €t3UMPTION OR' apealhed Ili t'sabtlon 4.3-3.1 of-this Ghaptsr and °eny duty Im~ased> any v}atalion that occurred prior ED: chap before theaWentleth day of each month make ; to ilia effoot€ve date. herecf, any prosecution com- a-return id the Plnance Director .for ilia precedin® menced, nor any other actldn or proceedings as r providing lodg• -calendar month and remit an amount equal to said commenced under or by vlrlua. of ilia provision ut or state to the four and one-ha41 prarGent (4,5°k) pn such sales to 'amended. The amendment of any provision hereby directly ar Intl€-; sold Flhance Director. Fpr the purposes of this shall not revive any provision or any ordinance pre- ro®f Imposed by' subsecll4h, a}I sash returns and remittance: shall vlouslyy amended or superseded unless expressly absorbed by the be cvnaidered.made.to.the..Finance.Dhector on or statedharelp: - be addad.tn the ; before the twantletti day of.eaeh month 1f 1h9y are- ~ -- - I or this services I. sent via ilia Unltad States mall ,and:.are peal. ' gggtlcn 13. any part thereof marked on or before, the iWentleth tlay ot- each .All bylaws, orders, resolutions, and ordinances, ar month, 11 theJWerhtiath day. pi eny_monlh 1a118 on a. ~ parts thereof, inconsistent herewith-are repealed to weekend pr holiday, said return. end 'remitanca the extent only of such Inconsletency. This repeal. may-ba poetmarhed the follorvirig liusineas:day.., ar shall not be construed to revlae any bylaw, ar• f Such returns of-the taxpayer or duly autheilzad ' der, resolution, or ordinahce, or part thereof, there. shall be in addl- agent•ahatl be ft)rh}shed by.[ha Finance Depart= ~ tofore repealed. y law, except as ~ ment. The Town shah use.the standard munlClpaL' Sectlon.l4, sales tax reporting-farm and ariysubas~uent reel- ` scone thereto adopted by the ~xecutlys hector of I • Thls ordinance, as adapted by the Town Cauncll, _ the DvparlmshF of Revenue py the NrsE month ~i shall tae numbered and recorded byy- the Town commaaGing.ona hundred.twenly (S20},-days attar -Clerk in the gffictal records of the Town. _ The any of the provi• ', the aifectlVe d.'aie.ot the regulation advptmg gr, revl~ i adopllon and publication shall. be authenticated by fact to penalty as j sln0 sgch atandard_form the signatures of. ilia Mayyoor, or Mayor Pro. Tam, gde;~ - -- ~ - - andTOwn-Clerk, and tiy'tho~cerliflca[e af~publica• Seetlon5. Beglhningg-January 1,.2003, SeCtianl lion. - - j,_2008 Section,` A•3.3.1{E}{1) ci [ha.TOwn'Code la arrtende_d tot nded by ilia addl read'. - Section 15. i. Upon all sales.pi food. Provided h4+Never that) Thls ordinance shall bB irsiull farce and. effect five TAX: A salsa tax food for home sonsumpthan shall be. exempted; days after publicaticn fpllowirig fknal passage. .b%}.approved at Pram the one half percent (5°k} Conieriinca Gentor - t Sates Texonly as,provide for harem; ~, I(JTRQDUCEp, READ, APPROVED, ION: food far do ' - _ - i AND ORAEREt) FUBttSHED' ONCE IN FULL ON tined In 7 u S G ', 8aotlon 7. _ fegginning January i, 2003, Sechgn FIRST READINt3lhis ~ day of December, 2002 irposas of ilia fed ; 4-3-3.3(B~ of thaTown Cade Is.amehded to read: i and a pupliC:hearingg shall be held on this. Ordi- Inft~ Ln 7 U.S•G. L. e. Percentage Ot 'Ihx: There is imposed uppon:al.i Halite on the 3rd o1 Deceiii_bar,_2002, a17r00 p:m. }adept- that. "fdad' sslsz;_Gf cpmmoditi9s and services .specified In '. In the Council Qhambers ;oT ttte Vall- Municipal rater marketed In I Secllprt'f~:9-3-i of flits Chapter, a_tax at.the_rats I?i I HuVfding, Vsii;,Colol'ado. -. ode and plants to ,; tour"antl= p h~11-.p~fcent (A.59`°j of the pmaunt of-; 1_udwig-Kurz Mayor and salad bare', I ihe$af ~t@,do.rsputed In_pcGCtrdance with ilia ATTEST; - ' aandwlches; deli ~ aehed ~ - ef -•sa~.fortix.Inh@-rules°and reg... Lorelei Dahaldiipn,Town Clerk:- es served In uro. ,ulatl" iEiarefor .gal scfid~ulaa~i- READ AND APPROVED O.N. sECONf) READING ~re vended by or ~ s--at gnett ga.- aucLr fft:~3s : AND QRC~RED RUBLISH~t7: operated coln•cal- , ..char + f twatlt~:~ life-(5014) P.~ ' only this - day;of December, 200F. ~n behalf of a van- less# _` `' Ludyv(g:Kurz, Mayor 3.~: '~ s . - ATTEST:- 4sopplIon Beginning 3anuary 1, 2003, SeoftpfY . Lorelei-Dorraldson,TgwnClerk r i,--2003, S6cifon .k 4.3-$•0 s amended-by the addition of ilia follow. Published in_ahe Vail ~Aally December 6, 2002.-~ coded to read: i ing; - Ingg period, collects, In addlllor: to khe foregoing, tfia following goods ~f fqur and.vna•half i and services shall bs exempt from the one half total texable_eaies; i percent (:5%) Cgntarence Center Sales Tax only: =the Flnancs D'vec•-; A. The sales of food for home consumption. . lax imposed-ih this Section 9.- Beginning January 1,. 2603, Section amount. The reten- ! 4.3.6•d ol.the Town Coda Is amended to read: any excess.. amount ~ Tha Town Council may.amand, alter or phange this i aYld on._a•hatf .par.. Chapter, subsequent to adopllon by :3 meJorl y vote y6t@G of such retaH-. of the Town Council and- such `amendment, altera- ajfxlrs A"s recoil puny lion ar cliango Head not be suhmilted to the elec- t the. full ampctrtk tors of the Town for [hair epprovai except tb the ex• ie pravldGl~R 4f' tent requlr6d by the Tawn charter or the Colorado .iniarfnn n# is G - Cortstilullon. AN gRD1NANCE ADq ~` uB~IC ACCOM• . • ODATIONTAX;PROYI ENOi11EHT3T0 THETOWN'SSALESTA E~A~fG.SETTINO FORTH DETAIL8IN REQARbTHERETO; ~ _ ©O' WHEREAS, the Town of Vail, In the County OF Ea- gle end State of Colorado (the "Town'}, la a home rule munlclpal corparatlon duly organized and ex- Is11ng under Pews o1 the State o1 Caloratlo and the Town Charter (lhe'Cherter"};and WHEREAS, the members of the Town Council of PROOF OF PUBLICATION tha Town (1ha 'Council'} have been duly elected end qualllled; and WHEREAS, at an eleCtlon held on November 5, 20802, the voters of the Town approved.the tollow- STATE OF COLORADO SHALL tT~E~TOWN..OF VAIL..~.. BE 1N- CREASED $50,060;000 ' iTH .:A REPAYMENT CDST OF $95.614,OOtl A 0=SHALL . ~. 7AX- SS. ES BE INCREASED' $3, ooG gNNLLY qND BY WHAppEVER ADDITlO~fAL :.A T$ ._qS ARE..RA SED. AP(NUALI,y~ THEREA - F{iDM COUNTY OF EAG~.E 7HE LE~ OF THE TAXES DESCRIB ; -ERElN FOR THEE PURPOSE qF 1:INANOIN(~TJ-1 C~~N _ ENCECCENTERNSUBJEC~700 THE p L~FING LIMITS: i o THE TAX INCREASE SHALL eE AC• COMPLISHED BY. THE s-LEVY OF„ ,.:.T01NN LODGING TAX AT THE A S Oft-1, 1, Steve Po e, do solemnl swear that I am the Publisher of The Vail Dail ,that the same Bail news a- INCREASE IN THE 7pV~1 .$(~ • :RATE P Y Y Y P FROM4.00%704.50°k; per printed, in whole or in part and published in the County of Eagle, State of Colorado, and has a e THE LODGINp7Ax SHAC4 BE LEY- IED ON THE PRICE PAID FOR THE RENTING general circulation therein; that said newspaper has been published continuously and uninterruptedly DR LEASING OF LODGING FOR LESS THAN in said Couni of Ea le fora eriod of more than lift -two consecutive weeks next rlOr t0 the flfSt THIRTYCONSECUTIYEDAYSr - Y g P Y P o THE INCRE)tSEO SALES TAX publication of the annexed legal notice or advertisement; that said newspaper has been admitted to the ~~ SHALL APPLY TO ALL TRANSACTJp}yS THAT United States mails as a eriodical under the rovisions of the Act of March 3, 1879, or an amend- ,THE TOWN'S EXISTING SALES TAX pPPLIES~ P P Y ' TO EXCEPT FOR 7HE SALES OF FOOD FOR ments thereof, and that said newspaper is a daily newspaper duly qualified for publishing legal notices l HOME CONSUMPTION; o THE INCREASE IN T14i, SALE$ and advertisements within the meaning of the laws of the State of Colorado. I TAx AND THE LOOCiIN ° TERM!- ' HATE WHEN THfi! D~BT.t c SUCH 4 .. > -: ~~ :~ . That the annexed legal notice or advertisement was published in the regular and entire issue of every !!~ agp~~ja pAYAB~ X ~~E~ t tZED'BY THIS OVE ' ~ number of said daily newspaper for the period of ....... ~....... consecutive insertions; and that the first ~ REVENUea As 1'HE G r~: MINE• $UCH BONNDS E . publica#ion of said notice was in the issue of said newspaper dated . .. .~........ - ~ xg ' BY Law AND as TH A. D...~QQ.~...... and that the last publication of said notice was in the issue of said newspaper TERMINE, INCLUDING PROVISIONS. FOR RE- / I DEMPTION OF THE BONDS PR10R70 MATURI- dated.y~`,rL~~-.'~.' ~ 7Y wiTH OR WITHOi1T PAYMENT OF A PREMI- A, p, ,,,,,,,^--,,;,J„©2~,,,,,, UM; AND SHALL 7HE _PROCEEDB OF SUCH ~~~~~~~ ~ DEBT ANp TAXES AND ANY EARNIN4S FROM , ~,,„ THE fNVESTMENT OF $UCH PROCEEDS AND In witness whereof I have hereunto set my hand this ......~ ~.. day of ....; ... a..~1~ ~ VOTERUAPPROVED REVENUE CHANNGEAUN DER ARTICLE X, SECTION 20 OF 7HE COLO- ~ i RADO CONSTITUTION?;:acrd WHEREAS, in order td lcflp~ment the co,<:...- center pro act approved at the elecllon;_the follow- I Ing emen~menta to the V~Tawrt Cope; are neces- ............. ... ....................... ... vary to provide for the' Ina ese in aJte sales fax and blisher to provide for the lodging`- appro+red~t ttie oleo- , lion. 4.r ~:. : ' NOW, THEREFORE BENT ORDAINED BY THE .? Subscribed and sworn to before m a note ublic in and for the Coun of Ea le, State of Colorado, TOWN COUNCIL OF THE TOWN DP GgEL COL- I'Y P tY 9 ORADOTHA7: -. .= this ...............~.~... da of ..... .. .. ...~Z~ ~ Section i. Beginning January 1, a003.7h1e 4nf Y ~ the Vail Tawn Code Is hare~y amandeil by the ad- dilion of Chapter 12 to read u follows:: CHAPTER 12 PUBLIC ACCOl410DAT10NTAX i SECTION: 4-12.-1: Title and Initln[ ~.. ... b-12.2: Purppoose and Uae W Tax RBVenues , 4-12.3: Deflnltlons ' A-12.4: Imposltlon and Rate of Tax 4.12-8 ColieolletC ministrefion; f'JotaryPublic ~ -VandFrtf ' ~f 4.12x67 TYAns , ~,~ l .lb ! . ' -~>.: ~ -. My Commission expires........ .d'C.?..fl.....~.v~ 4,i~g; ,,A. ~. iL 3Z 12+i ~"` TfTLE A INTENT,, - - '• rs C~np er ~isaq i as and referred'to as :°tir ll PuWi~~~Ar poon T :r ""and'theJn- ed,tn and Shaltbe exerasea ny the town Manager. ~ Tfi,~~inance~Iregtor~halLasslst the Tow ~$ecNon4. Beginning January 1, 20U3 Sadioq<< ~ A s d e ; If.,ci thi Ci,aptar ~s impose a tax~,upvn every rscn whd; ror aonsid~ritibh leases-vr rents.any eriFr tFleaflnllnrstr~l6nofttiisChapter; taryt rbvl(ect hargln and bf.iha rotas as 4on f lSd~ fre[9untt@r`` ~~~ ~ 4'3't-9 of the Town Cvde is amended to read ` Tha~monies reeelvedby lhv Finance t)Irirom ~ttis t fo r d I{iing ace~r mmodatron lgQ?Sed an the Towp,of Vad: lo^s rhan iFiir 30)~c rusecuuv6~di4 s and to t ( . .. ., _ - ' - ~ M y ` t . .- Pu s~$ti F}I col3egte ~:~~i, Far`-.~13~! bdpvsite`d In 4!a C+aneret Fund. id d : o Y Y ~o r t~r~ obligation fb caliett the taz provided for 4- CTIQNS E> E PTFROJU TAX fRANS,I 12 ~ : , e , ^~rrd Capital roJactA Fund of thelbwn• Proti at ihB one trait Percent d a g that rite proce wever h ;this (,h ter u h ahi~,; arson jVfib ftfrn€shas I inU hrv~ as for~lb~a' f~a,1 thq t 3p) consac'ii= g Y l days 01)iy those lodging sorvtoes;provi5i to, Persbns w~igmthe7 is-prohibited tram,~ig under the . Co strtutton 1=Eof the tJ ifed Sta the Sta e ~ ~ 1 ; o ' .( 50~) Conteren i s~`v~~ss Tax shall ba ac- ~ known as t e,. { nlerenor nter Fund and sh -uis.~ =G 22 PtJRPd3E ~N^ 'USE OF 'TAX REVS- - . , ~ g ; n n of tlte~vwns ~`haffar shall_`tie exempt~fr6m-taxa iron under this trhapter . - . o for the rpose-df finaRCing the oan9[rirtfori aRd SecUan 10. - n 'of a cvnierarrce Winter: There shall be part, seClidn, su6ssction, sentence,- clause .. IFSa^t ` -. ~ ~-~` -. :,.~ - ' - ~ ' ' ' ~.: .- -~ ~ - ~ ' _' 4 i2-7=` ~SRpA~A7E. " `• FUNQ ,.EXf+ENpf- tiudgeted.from the monies regeived framY~e im - p of this grrfinahce'Is fora ~-reason held sltion of the Gonferencs C6rite_ r `Salae.Tax an t valid. such dedslon ehatl not 8ffect tfie +rdJ= a beri n purpose of this Cha~pplet Is to impose a Ibdgtng wlycfi wlll pe borne b 'tlnnaient ersans usin Tl~ ES ~ '~ f d amoum necessary to reimburse the Town for ed- I ittyy v the remaining pvrtlona, of ;ltl8 ortlmance- s Incurred in the ~ l ri al f h i ould d l de i -T ` - . g Ig{ng-services WdhirP=:t~ie Town. of Va1i far- IdsH Tha ing (30)'conS Eive IVd laX t thlr da s ^ u A AIE :revenuea_denved from the 1(ai6..P.ubtlc Ar;-. d 'l ` e expense stratrve gri c c mm -administration and collection of said-Fax. The Con- r the ate wh Tax shall term€ : C t .i v ? ay. r;i own Goungq ~1kere and the have pas$sd this .ordiry~rica,.~nd. - part; sect there- l g ar se i ' t s ' , p, ry; e u . y . ; . g ~-ptroyide-revenues -Tor thepurynse.-of'Unanc#ng of-a cAnferenvq i' goQ5tructign and :gperatlon ugsts of gollevlroh and. a - cohrhigr~a ion Tax; ess ~ iatraN~n;,sF%atlba:placed,inas ecial:fiind to:be. nd i h f ll ~ i n h ir n er. . aus ._ faience en ~erttenp9, g a tio(t; au i sct on; .bonds to be iss~~~eECto finance the'cairferencecen• qf, regardless of the ~ct that arrf/,¢rle qr-more, ald in lull end there&Rer the i'E~ of clause ar' nt; h v b f ba cNbns a nt s 't ti mt .: riehin-tlie.TOwnof•Vail: Aportian~ofthe-rave- stt)enved ir5m the tax Imposed by this Chapter- providerl Frerein will also ba aliocata$I far ad . , wh c a ia ce Center Ri k yyif asi e,G6nfe g .b gQ¢arafaRUtd_tlistihctfrom3ha-yenQraf~fund AIL in t deY)ved from the .investmont of ,revenues{l h e rc at lurid ahalf,also be depr)slted for I E fll`_sur s er a e eer :p e e a a . s, sec ons, &u i p _salvslaxoollecteduriderthisOhapter.ahailbenur phteseabedeclaredirt_~Ild _ ~ _ ;percent {496) - ' - ' ~ S ctlon 11: ' ~~ . . p i listrative rsnd_.clencal~exp nsrs,:7hd taarprov1d- s 7reFirfitottlie Cgnfere.naeCente ~~und r [n ihi& G r ier hall ter i ate vghen the ~ ~ - - ~ ~Sectfvn 5. Beglririing ;lanuary~ f, 2D03,'Sabtlon ndedlo read: - ~ n Cod l a ' A f h T -' . ~ .The Town Couneil:here~y Nnds detgrmirrss and r d oR' ~ i l n ~ .~ .: t ap , n .. m . M1' , to Jay I~Gued to firian~ a thB conference can- :~ 8 ':terc h;trl bs budgeted from fhe':aomes re ow e a me 2( ) o t e - :4x3.3- %A: When Due And Payrable: -Every refSller;: also In a r pr - . rtance a ege~a~y ;¢eclarea that this. artl eY Tor the health, safe~end welfara'pf the Ttiwrc of ° Fiaue tieA~ partl in fu N. - - - ~ t[ed'from;ihe Imposition of the Vail publi ,av nvcnssary, to rQ,m oatrpn Fax an amount [his CFiapter called 'vendor', engaged In business iii the Town shall, irrespeclNe q -the provisions of :.~lQll and the lnhabltants' er$of ~ - , 123 DEFINFTtONS: _ - ~a not:~J@arl otherwise mdreafedF by the rArn by . 1 , . I b '..;~he~Town:'for admmistrat{ve and cf$rlcai eaY , I etts~,incurred,.in tilt adiitifxietration and collet. ; =Section 4.3-33 of-this Chapter; he liable end re 1 'sponsibla fvtthe payment of an arrWUrktie§€retto . all s~le~ ade af it'(4 t it s 5~) f nd S~ctian 12. 'fie amendment any provision vE the Muriicipat in tjti4 vr~= ided f V I o , y , -~, t,~ri(ha Tvflowfng t®CR1e,~~rYgrds arid;~ptirases-as ~n this CYiapterhav8~~ieiotfdwmg meanings: tion of.ths tax autfiorizgdby.uils-~apisr<,_ i ~ . ~ ~ ,~ - ' ~ i 7OF ASSUMPTION OR IS ' . m one- ra pare r , : our a - - by such: relall9r of commbditles or services as d ~ Sebtion 4~-3.1 of this Chapter and otti as pr v : ,~dda of [he.Town o ° - nce shall not affect a rIght which has accrued,. rior= 2 ~olaitohShat agcurred n i o d ' t ' ' s~ e @ 4~I2-8 ,AQVERT EMEiV shell tie(ore Ehe-twentieth day of each month make. ABSOtiPTtON OF`TAX PR011lBlTEp p ty du mp y ; e se y any prosacution.cam-; ~to tfie effevthre date h af 3pptJ~~ DIRECTOR. The Finance Directorfofi (dTbwrr of ti`aiNor his or her designated represen- , . a return'to the`Finance:UireRtvrfer the precedin , menoed, nor any athefiaction or proceedings as {t shalf,ba unJawfial, fgr any person providing ladg- ! catendaFmonth and remit art amount equel•to said tcOmmanced. under yr y virtue of the provislWl'.: ive - ' y Ingg :,er~~Iro= iu adVerfise or hkld out or staf& to the indi-. publiC.vr tv anY IorJging Customer,=, diregtl or y } ~ fpur and`orle- atl.pefCenf (4.596) n. such sales fib .(eisiended. The emendntof s ovisbn herattiy:, said' ~rlancaectgr. For ~fhe- ~urpose; of lhls ~ ~' 'shalt notrevlve any-pro Ion gr'ant' ordinance pre-,. iUGI~IG AC.COMM~f),4TlQIV Any room in a .'lod in houae; fraCtioiSal f t~ artir28Rt ttot l . r :';that that or any:part there®~.impvsed hyr'- ' ~ ~ . subsec'tio~; ell s"ltch .!'elurnsatad remittance-shall , :Vtousty amended vt=su - d uritgss expressly ce birectar on br de to th Fina i e d'm ii ~ ' '' e , , ; ;. ~} ~¢ 9 ~ a ~ ~~IjYte,'-share: -molar oral, guesthouse, ncif jr3rler ooa h mobile ho e `auto f be;aesumed,vr a4snrtied by-the Cfapttr will tittS lodging;pro+. id`er br Shat It stfall net be. artded to ifk9: ' re e e n be o d s sjated fierelst: - . .: -before. Ttte.twen[leth dayy. of each ntvnlh'IE thAy are ' ~ ~_ ~ r il d ast % t U i S e - , = m , : ~ g a _p, t~ndriminrurtr, --single family res'sdenca, Ige~ trailer cc.~urt and park, or any_.such similar ca the services lodging,pnce of the property sold or tarid~red qfi if added, Chef It or any pert thereof- stfalr t:e refunded. ~ ~ - - e p s ma : an - a he. n ted tat .sent: vEa .Sacllon i3: - marked :on. or tiaktt9. Ehe tWentteth: day. 01 each' All bylaws, orders, resolutions, tind~ordinenees, or monlh..N, tha1H'efittieth day of any mohfh falls on a parts therevl, Inconsistent herewitff ate Cepo~[ed.ty said return; antl rem€ttPnga Tit st YePaal- nd o hdlisia sistenc ek w h' I 6 l ! DptNG G[)STOMER : An .orlon who, throw fi y P 9 taxef fv 'FOdgng transaction -acquires lod ing - 9 12.9`.TAX ADDrTfONAL•. - i ddi h lt b is r y, e e fray be. pdstmarised -the following l'walaes$ ;day,.., Such returns . vi -11te taxpayen. of duly, authorized ahe Finance de art= ~ hy h ll b i 3 ni hed e y suc nc n y o the extent on er shall not be construed to revise:arry bylaw, Cr- der, resolution, or ordinance, or part thereof, there- ` - , g ytce~ from ailodgrng provider ~ n a - a e Chapter s 7f)8 leis #mpvsed by th tion,to':~aiF aiher'taxes imposec4 by law, except as Gf " ., . p nt-s a e t t a . ag merit. Thsrov,n sha1F usa.the standard muriiclpal.' bseeqquent rsdi- I tor i a d an s te tak r ti tofore repealed. ~ - - DCING PRICE rho- roes rice id `exclusive g p Pa - y su rr a s . epor ngs iapter, n 3d in this ofhpiwisgprnvl8r ~ - lions thereto adopted bylha.Executtve.oirector 4f gectton lk. - as adopted by the-Town Councl, ` ~ TEtls ordinance ~thal taaas paid or value given by thv lodging stomerlorlud-hr ervicas. ~ 9 9-' ~ 4 1,2:y0 VIOLATION, PENgL'I'Y the- Qepartment of. Revenue.: the tits! rnolllh.~ .. ~' • commencing ode fiLndred.twenly,(f20) tlay:8 aH9r j , shall be numbered aYtd reooMed~by Fhe Town:. ,Clerk in the oNitial r6cvrde of the'Tgwa.. The - DGIfJU PROVI[IER: ~~ th ersorr frYfnishiii - Y P g ~ ' tfie effecNye datA ot. ttifr regulatlgn gdo~ting;gr rev7• AnV-per un copvictei! of vivlaiing arty-of the root'- ~ , ~ p r_- _ -, . *- - si n° of this Oh tar shad pe'subject to penalty as i. -sing supfi standard Term - a ` _ ado lion and publh:aNon`sh II'be'a. tttenticated P ¢ U' - ~~. the. signatures of Nre ~+Iayor aor Ntaypr Pro Tam,: gin9 rvicris 9~ Such protrlder s authorized I 3rit - ~ DC11Nr,SER'~ll(,Eb Sae Section X31-2 vi prc,~;idPJ „i Section 1 4 1 of true Gvtla ~ SecHgri 6. $agfnpin January" 1, 2003; Se6tlon Section-. 433.1(E)(1) of !he-'~own'Cods'Is amended to ar 1 2003 n Ja .. t t and Town Clerk, and by 1ha earlifi~ate=of puWica= lion. ~ " ` - , Till`s 4 E~C1NC TaF; An e.ccisE:,~?x payable by rho pun= y . g nu tln: lon2 ~ag See 4 3.1-2 uE rite Town Code IS amended by the addi - lion otthe'tvtlovgin~~g ~ CONFERFr+1C~_Gj~i+~TER SfiCES TAX :A•sales FsX.: i. read.' `- • 1 Upon. all sales vt--food -provider}; however, "feat -~ food fvr'home :consurrtptton. shall-pe exernpled ~_ - , Th ,lord Hance sleall be-It~lull [vrQe and effect five -days after publicationiollowirigNnal.ltaseage. ' s~~°d`r ar kkigmu sarvi~s gr .the: aggregate i ipuptcfiazsducfrvina'~lodgin providetduring. gg at the'rafA qf; n$ hglf percent (5 }approved at the-elec'hanbfi'~ovemberJ;20~I~ ~ - `. s'irom tike: ono half percent 1.5%) Confer§nce Center ~ Safes Taxonlyas-provfdedforheretn; - _ .: INTtiODtt~~Eb, fiF-AD,. APPIROVF~, iiernd fir ~.tihtch such PBrsort is required ib.re= 1°the call~.tlr,,ns:gf'lodging tax as harem Bpeci=- FOOD'FORSlibf+AE CONuUMPTiOIJ' fi?od for do• mastic home ctSiisumpuoir>as-deiu, id in 7 U.$:C- 5eetton T,. Beginning January .1: 2003, .Section AND ORDE~ENf?GPU$f.IS1fED ONCE=,IN FULL ON PIRST REA 1 this > ~dlaay of Decpmlier; 2002 lr- D ING TEiANSACTION The ~furnishm `: ~of sec: 2r512r[g), asarnended, for purposes of the fed 'era -food slam : program as defined in 7 4 S C f fo ki d t ' ~ : 4 3-3-3(B) of ihe7own Code is amended to read: < B. Percentage OI Tax: There is unposed upon all: ecilied s 'i3 Jn ', oditie nd vic al f I and. , pubflq_-tie8rin .¢fia{( he neW:nn thl4.Ordi- Hanle on the 3rd: of~~cemtr$rs 20'1, 17:QO p.rt1: icE a~ tf l~ tilrl tfie . . ~~ g~t~ervi~s to any perao0 who;,tor tons; era- tt i ~ ' o ; a l t ~ s :arltendad;,, vxc6f} ?pf2lh); se does not incl~e carbonated water-miarkete~ iii " p ; , s a :ser e s e o comm <$ 3.1 of this Gltapter; a lax at Ehe-rata of ! ~ - h p fi a .In the .Council Cham~ate o Building; Vaili,Ctoleradv ' ' - rr;'osas,; possesses or~has t e r gFSt tr use ,6t . tsess an'~;lgd~ing ateoi,imotl~u,l' uuirr 3nj? ce si in vf. r n n n cces Il n l lv ~ . of: the-amgtrttt o plants -fo C-,,fqu , k~.fi kcent 14:5°6) containers; chewing gum; seeds and. grovr_•foods; pr8pared salads and salad- bars;,~~tJta~l a cbiputetl-in eccardance with tEte' l d l d r ~ ~ - ie h 3 I.udwigK _ MayvC ATTEST;. - _ ` ~ o ,pgt ~ f y a cy t sxs -t. ?. ~tFmr ~r~reetlreYit h7utharidl..a :t ~.~- .i , , ; ' e i - ag-i t•:toflh.lrL es-an s f5t"f ;ru ss;hddll t+ paokaged'snti unpaclca ed cold sandwiches; ~tray7§; and~hvlor cold bevera s served in un utatlo ~ tlleretor~~SBit~I':B;dules:v.r- Croups ihat~re'vended by or ~'syst ignaEF $p ; .. TYtaiF ls~` sealed containers torelBft7on&Idagn,Tow Cr§rK REAt)AND~APPROVf~b~ NSECO~fDFIEADIN.. . AND ORDEREiD PUBCISH~D - 24 JMPpSITION AND RATE OFTAX: -- ' ~° " - - . through machines or non-coin-operated tom cv1- . e ark ~ twertiyf ~a ($0:24) ¢F. , pnly 1hIS _ day,of icember 2rjbQ. ' nd-snack devices on he$alt of a van-r laser ~~ Lut[w~®:KUrY Mayor d ti f ~ euc7 a9ter Jaikuor t, 2003 thorc is levied ~n~l.; tll'be paid and co~lect d tax f one a rfan ng oo a let der: - _ f` `': ~` ~ . ATTEST: 1 2003 Se t dfk ~ i i J ' ' - t T w e p p e•~ -a .. IF~ rcerif {i.a~/o) ve the, price paid:_for 1Od~Jirg. - Seaton 3. I3egimm~g ;laiiuei'y t 2003 Section anuary , , c ; $:• nn ng• ~ Seciun 3eg t 14 3~ 8 .ie .amended by the addition of the follow. n Clerk ~ o ! Larelel Donaldsan, ~ published iii the Vail Delly~ecamher6, ?002. ylke ui ToiprY+5lUall y" ~ . - I e~~iiP~piLECTION; ~11DMINISTRATION;~ AND 4-3,-]=5 of the Town ~gde is~amendedtai8ad ~ if aaY'vgndor~`during:arjy_repoMing'perfod collepts ~ as sear an aryiount m excess of four ahd one half ~Ing -..~... - - ~..- . ' - - - ~ In addition ~tv the fotegojng, rite folfowing goads ~~ -~------ - and services shall bs-exempt from the one haiF- ibRCEM6NT:~ ~ ~ - - percent (~~%):of.such vesidv~s total taxable latest pBrcanL1.595) Ggnlerence'CenterSalesTax only: ' the extent.ihey do noY contlict wish this ChapteP ' then such 'vendor shall remit to the Finance Uirec= the foil net amount of The tax imposed in this tor ' saleg of food for home consumption. ~- A. The Section 9. Beginning January t; 2003, Seclion 1 {b the extent the 3uliject matter is not control-, b provisions of this Chapter aihl3rowsions pro= 4 3 e ' . ha~rettin- Chapter anti also=such excess afrripunt 'i Eion b the retatier or vendgrof any AXG.:, ~cu~1 14.3.5-4 of Ilte Town Glide is amended to read: -' the 7own~Couhtil may.amend, akor Or Change this or In 6hapter of :this Titl 4, as amended , and fr the .colleptiori administration and en- I of ~ ~ r< die: tout ~t,l, qqna hart ppe~rms - tits sal of ~uctr rsrtaN- ~' ~ Chapter, subsequent to adoption pt' a majority vote of. the-Town Council and such amendment, attera• - L~e~mont of the:Town sales tax Shall apply to:the: IBAhvrr admimstratton~.and aniorceknent of the r t`RubUc Accommvdauon Tax Notuvithsiantlr9 foregoing,.the Town Manager may adopt rules ' 86`remrt punt hiisstalfdr 8r ~ ~ ~ b I Trl to NreFin~ r®etor ihe~ full amau - ~ ihs p[~srEsJ&Its ¢t' ~ a vratattAn of 1 is G -not be submitled to the elec• Non or mange need ..tors oCthe Town for their approval except to the ex- -ten[ required by the -{own charter or the Colorado 'Constitution. ' f:Yegulation s3n conformity with this Chapter for etner:'•uYj~Ct int r - - proper atlministretrorrand enforcement of rtes ~rter. The,admmisttauon of th+s Chapter is vest-.,- te ' p Rena es and cons asp , r in this ~,ha tat' .~ ~~ STATE OF COLORADO COUNTY OF EAGLE . 0~1 PROOF OF PUBLICATION SS. • I, Steve Pope, do solemnly swear that I am the Publisher of The Vail Daily, that the same daily newspa- per printed, in whole or in part and published in the County of Eagle, State of Colorado, and has a general circulation therein; that said newspaper has been published continuously and uninterruptedly in said Gounty of Eagle for a period of more than fifty-two consecutive weeks next prior to the first publication of the annexed legal notice or advertisement; that said newspaper has been admitted to the United States mails as a periodical under the provisions of the Act of March 3, 1879, or any amend- mentsthereof, and that said newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within the meaning of the laws of the State of Colorado. That the annexed legal notice or advertisement was published in the regular and entire issue of every number of said daily newspaper for the period of ......... ... consecutive insertions; and that the first publication~o7f_svaid notice was in the issue of said newspaper dated .... ..~. A.D... ...~. and that the last publication of said notice was in the issue of said newspaper dated.~~{j.Tx.,~Lf fz..ZFIA.D.........~.~G)..Z.-........ In witness whereof I have hereunto set my hand this ..... ~U. day of ............... .................. ... ................ ........................ ................. ub isher Subscribed and~js~w~orn to before , a notary public in and for the County of Eagle, State of Colorado, this ...........CT...~... day of ...~...~ - ~1 Notary Public My Commission expires .............~~..,<. i... ~~ OR SpR1E5 2002 32 AN ORDINANCE ADOPTING A PUBLIC. A000M- pDATIONTAX; PROVIDING AMENDMENTSTO THE ORTFt DETAILS N REQAR~TH@RET~O.NG AND OR EREO PUBLISHpE by T~TLE ONLpllhis 17TH day of December, 200 dwlp Kurz, Mayor ATTEST: Loselel Donaldson, Town Glerk 1 Pulillahed In ilia Va11 Dalry Daeemher 2Q. 2002. ~o STATE OF COLORADO COUNTY OF EAGLE -®oz PROOF OF PUBLICATION SS. C I, Steve Pope, do solemnly swear that I am the Publisher of The Vail Daily, that the same daily newspa- per printed, in whole or in part and published in the County of Eagle, State of Colorado, and has a general circulation therein; that said newspaper has been published continuously and uninterruptedly in said County of Eagle for a period of more than fifty-two consecutive weeks next prior to the first publication of the annexed legal notice or advertisement; that said newspaper has been admitted to the United States mails as a periodical under the provisions of the Act of March 3, 1879, ar any amend- mentsthereof, and that said newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within the meaning of the laws of the State of Colorado. That the annexed legal notice or advertisement was pubs//ish~d in the regular and entire issue of every number of said daily newspaper for the period of .........l....... consecutive i~nse"ltions; and that/the first publication of said notice was in the issue of said newspaper dated ...~~~' •~ ,.~?....... A.D.....~,...... and that the last publication of said notice was in the issue of said newspaper dated.~..~... A.D........~.~r~.2,,,.........) ----77 In witness whereof I have hereunto set my hand this .......J...l.. day of ...... .. .. .... .,..~©~ Publisher Subscribed appn''d''77sworn to bofore me, a notary public in and for the County of Eagle, State of Colorado, this ........... /....1.......... day of ....... .. .......rf~U~ e? ~ .~. .. ~ / Notary Public My Commission expires ...... ...... .! `..~Q~ or the rea- cis at the time ii enacted Ortlingtrce-NO. 30,Sertes of 2001, adopting. the 2002. Budget and Fingal Plats for the Town of Vell; Colorado; end, , WHEREAS, the Tawn Manager Fea•eenffled to the, Town Counoll that suN~lahrfuritte are avallab]a to . discharge the approprlallons,referred to hergin, not with Section 9.10(a) of the Cha~tar of the Town+of ; Vail; and, - - WHEREAS, In. order to'eccom Ish-.the for~olhg, Ihs Towri Councll finds that it sauld make certain supplemental approprletlons end budget adjuat- menta as set4orih herein. NOW, THEREFORE, BE lT OF7DAIPlEO, BY~THE TOWN COUNCIL OF TWE TOWN OF VAIL, COL- ORADO EhaL' 1. PursuanF (o Session 9.16(a) of the. Charter of the Town al Vall, Coloredo,. the Tawn Council. hereby makes the following supplerieamat appropdallons and budget adjustments fof~the 20002 Budget and Ffnanclal Plan for the o+an of Vail, Colorado, and arithorixes EEre expendit~e of said app76prlations as"follows: General Fund 3g0,g70 Capital Projects Pund 385,800 Real Estate Tranater Tax Furid 233,3$9 HeallhlhsuranceFund <73,t1A> Total 915,295 2. If any part, section, auhr3eotion, sentence, clause or phrase of tills ordinance €s For any rea- son held to be Invalid, such decision shall noF af- iecl tfis validity of the ramalning portions of this or- dinance; and the Town Councll=hereby dedat'ea it would have passed this ordinance, and cacti Qart, section,'subseclion, •sentence; ,clause or phrase thereof, regardless vf'tha fact shat any one ar more parts, sections, aubaections,. setltennea, clauses or phrases ba declared Invalid. 3. 7he'rawn Councll hereby finds, deter- mines, and declares that this ordinance Ia necas- sary and proper for the health, eafaty, and welfare of the Town pt Vail and the inhablEanta tharooF. 4. ' The.repeei or the P~ppeeal acid r98nact- mant of any_provlelon of 1he;MUnlcl a1COdef of the~~ Town of Veit as provided in this ordinance shall not affect any-right which has acciued, .any duty im- ppoosed, anyy violation that oceure'ed prior to file ei- fective dste hereof, any prosadutlon cammetlced, nor an other action or proceedings as ;com- menced under or by virtue o the: Rrqq~ re-'; pealed ar repealed ahd:reenaad.•`1rie: I~f any provision he[aby-shell iiot . , lve airy p _t(Islon or ar3y ardihance prevldusfyy- rep~aletl'pi sdpels3ad- ad tin eas express y stated heret; . '. - ~ ':~. 5. All byfawa, orders reao_lutions,.'arrd or- :: tlinences, .or perie thereof, lnroneiatent herewith are repeated to the extend only: of such incansls- tansy. Thfs:repealer ahall'no! t{s construed to ra- vlse any bylaw, order, resolullon, or ordinance,-or ReaowG tnls sra.aey or .December, zooz,: and a public hearing shall.be hefd on:,Ehla D~nanGe on lhv 17th day of December. 20~.. at 7:00 pi17. in the Cauncii Chambers oT the;Vafl hldnkipa[.8uitd- ing,•Vail, Cb(orado. . ' ~ '. • Ludw~ Kurt, Meyer,': ATTEST; Lorelei Donaldson, Town•f3terk , ' READ AND APPROVED pN SECOND REA4ING -AND ORDEfiED PUBt_I$HE6 tFlls 17th day.uEtle- - I camber, 2002. Ludwig Kurz; Mayvr ATTEST: - Lorelel Daniiidson, Town Clerk Published In the Vall Trait December B, 2002