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HomeMy WebLinkAbout1986- 2 Amending Chapter 3.40, "Sales Tax" by the Addition of Section 3.40.250~~ ~~ r' ORDINANCE NO. 2 Series of 1986 AN ORDINANCE AMENDING CHAPTER 3.40, "SALES TAX" OF THE MUNICIPAL CODE OF THE TOWN OF VAIL BY THE ADDITION OF SECTION 3.40.250 "CREDIT FOR SALES OR USE TAXES PREVIOUSLY PAID TO ANOTHER MUNICIPALITY," PROVIDING THAT THERE MILL 8E PROTECTION FOR TAX PAYERS FROM DOUBLE TAXATION FROM THE TOWN OF VAIL SALES TAX. WHEREAS, the State Legislature passed H.B. 1007 requiring certain amendments to the sales tax ordinances of Home Rule municipalities; and WHEREAS, the Town Council of the Town of Uai1 wishes to conform its sales tax ordinance with the requirements of H.B. 1007. NOW, THEREFORE, be it ordained by the Town Council of the Town of Vail, Colorado, as follows: Section 1. Chapter 3.40 of the Municipal Code of the Town of Uail is hereby amended by the addition of Section 3.40.50 Credit for Sales Taxes Previously Paid to Another Municipality to read as follows: Section 3 w Credit for Sales Taxes Previously Paid to Another Municipality For transactions consummated on or after January 1, 1986, the Town sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales tax lawfully imposed on the purchaser by another statutory or Home Rule municipality equal to or in excess of the Town of Vail's sales tax rate, A credit shall be granted against the Town of Uail's sales tax with respect to such transactions equal in amount to the lawfully imposed sales tax previously pa.i<d.by the purchaser to the previous statutory ar Home Rule municipality. The amount of credit shall not exceed the sales tax rate far the Town of Vail. Section 2. If any part, section, subsection, sentence, clause, or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any one ar mare parts, sections, subsections, sentences, clauses or phrases be declared invalid. _ . ._...,..... ,.~~k ~ ... .. ~'.~ n $eCtTOn 3. The Town Council hereby finds, determines and declares that this ardinance is .necessary and praper for the health, safety and welfare of the Town of Vail and the ' - `"inhabitants thereof. ;, ., Section 4. The repeal or the repeal and reenactment of any provision of the Vail Municipal Code as provided in this ordinance shall not affect any right which has accrued, any duty imposed, any ululation that occurred prior to the affective date hereof, any prosecution co~menced, nor any other action ar proceedings as commenced under or by virtue of the provision repealed or repealed and reenacted. The repeal of any provision hereby shall not revive any provision or any ardinance previously repealed ar superseded unless expressly stated herein. INTRODUCED, READ AND APPROVED ON FIRST READING THIS 7th day of Januar.v , 1986, and a public hearing shad be held on this ardinance an the 7th day of Januar.Y , 1986, at 7:30 p.m, in the Council Chambers of the Vail Municipal ' Building, Vail, Colorado. Ordered published in full this ATTEST: Pamela A. Brandmeyer, down lark 7th day of.. January 1985. .,fV ~. .~ ,r~`? `~.._.~.. Paul R, Johns;~on, Mayor ~~,,. INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED in full ,this 21st day oi` - January ~.~~~: Paul""`R. Johnst~o~i, Mayor C.. ATTEST: ~~ ~~~ Pamela A. 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