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1966-11 Concerning Revenue and Imposing a Tax upon the Occupations and Places of Business providing Overnight or Short-Term Lodging and Renatals~ d .. j ORDINANCE N0. ].~. Series of I9b6 dN QRDINAi~1CE CaNCERNING ~tEVENUE AND IMI~SZNG A TAX UPON THE (KCUPATIONS AND PLACE5 Of' $LTSINESS PROVIDING OVERNIGHT OR SHORT~trn~~i LODGING ANA RENTALS WITHIN THE TOWPt Of' VAIL, TO SECURE A PROPER DISTRIBUTION ~F THE BURDEN Ole TAXES, 'T8 PROVIDE PENALTIES WITH RESPECT T~iERETO, AND DECLARING AN EMERGF~+1G'Y THEREFOR. BE IT ORDAINED EY TEE BOARD OF TRUSTEES OF THE TOWN OF VAIL: SECTION 1. DECLARATION OF POLICY AND PURPOSE The Board of Trustees of the Town of Vail hexeby finds, determines and declares that considering the nature of the occupations and glaces of business providing overnight or chart-term lodging and rentals to the municipal welfare, as well as the relation thereof to the expenditures required of the Tcn-m, and a proper, just and equitable distribution of tax burdens within the Town, and all other matters proper to be considered thereto, that the classifi- cation of said occupations and places of business as separate occupations and places of business is reasonable, proper, uniform and nondiscriminatory, and that the amount of ,tax hereby imposed by this ordinance, far the privilege of estgaging in the occupation of and in operating a place of business pxoyiding overnight or short-term lodging and rentals within the Taws of Vail, is reason-~ able, proper, uniform and x~oadiscriminatory and necessary far a just and proper distribution of tax burdens within the Iowa of Vail. SECTION 2. DEFINITIONS ' "Person" as used 3a this ordinance shall be taken and cotestrued .as meaning and including a natural person, corpoxatioa, business trust, estate, trust, partnexshig, association, joint stock company, faint venture, two or r ~ ~ ~ ~ ~ y ~ T .~ i more persons having a point or common interest, any other legal ar commercial eatity, or a receiver, executor, trustee, conservator or other representative appointed by order of any court. "Gross receipts" as used in this ordinance means the total amount of payments received from providing overnight ar short-term lodging and rentals within the Town of Vail, provided that the total amount of such payments received shall not include refunds ar any amount of tax collected directly from any person on behalf of any gover~ental unit. "Places of business" as used in this ordinance shall include all lodges, hotels, motels, rooming houses, condominiums, houses and all other places providing overnight or short-term lodging and rentals. "Providing overnight or short-term lodging and rentals" as used in this ordinance shall include the rental of rooms, suites, dormitory rooms, apartments, houses, condominium units, and other forms of lodging and living accommodations to any person or persons whose occupancy sha11 be for a period of thirty-one days or less. "Short--term rental agency" as used in this ordinance means any place wherein any person acting as the agent far or on behalf of another arranges £or providing overnight or short-term lodging. SECTIQN 3. LEVY AND SCHEDULE Thexe is hereby levied on and against the occupations and places of business providing overnight and short-term lodging and rentals within the Town of Vail an occupation and business tax equal to. two per centum of the gross receipts from providing overnight cr short-term lodging and rentals within the Town of Vail. SECTION 4. ADMINISTRATIQN The Board of Trustees is hereby empowered to adopt such rules and i t regulations for the administration of this ordinance as it shall deem necessary, and the payment of the taxes and the making and filing of statements or returns as herein prescribed shall be done in a manner and on the forms prescribed by the Board of Trustees. SECTION 5. COLLECTION OF TAX Tine said tax shall commence at 5:00 a.m. on the fifteenth day of December, 1966, and shall become payable on or before the fifteenth day of each month thereafter for the preceding calendar month. For the purposes of ascer- taining the amount of the tax to be paid as required by this ordinance, it shall be the duty of any person engaging in an occupation ar maintaining a place of business which is subject to the tax set forth in Section 3, or a representative of such person, including an officer, manager or agent, having generak control, management or supervision of said occupation or place of busi- ness within the Tawn, to transmit a statement or return to the Town Treasurer before the fifteenth day of each month for the preceding calendar month, in such manner and upon such forms as the Town Treasurer may prescribe, and remit to said Town Treasurer simultaneously therewith the total amount due the Town as prescribed herein and in Section 3 of this ordinance. Said statement and remittance shall become delinquent on the thirtieth day of the month in which said statement and remittance shall become due as set forth herein. Short-term rental agencies which act as agent far any person engaging in the occupation of or operating a place of business providing overnight or short- term lodging and rentals shall be responsible for the payment of the tax. .. ~ i =. SECTION ~~ COLLECTION OF TAX The said tax sha11 commence at 5:D0 a.m. on the fifteenth day of December, 19G5, and sha11 become payable on or before the fifteenth day of each month thereafter for the pre- ceding calendar month. For the purposes of ascertaining the amount of the tax to be paid as required by this ordinance, it shall be the duty of any person engaging in an occupation yr maintaining a place of business which is subject to the tax set forth in Section 3, or a representative of such person, including an office, manager or agent, having general control, management or supervision of said occupation or place of business within the Town, to transmit a statement or return to the Town Treasurer before the fifteenth day of each month far the preceding calendax month, in such mannex and upon such forms as the Town Treasurer may prescribe, and remit to said Town Treasurer simultaneously therewith the total amount due the Town as prescribed herein and in Section J?r of this ordinance. Said statement and remittance shall become delinquent on the thirtieth day of the month in which said statement and remittance shall become due as set forth herein. SECTION ~~ PATLURE TO PAY TAXES If'a person engaging in any occupation or maintaining any place of business which is subject to the prav3.sions of this ordinance, ox the representative of such person, shall fail to pay the taxes as herein provided on or before the day upon w}lich such taxes become delinquent as provided in w Section, hereof, there sha11 be added to the total amount of unpaid taxes due and owing to the Town by such person an additional amount equal to ten percent of the amount of taxes due and owing from such person. In addition, for each day upan which said unpaid taxes are and remain delinquent, there shall be added to the total amounts of said unpaid taxes and additions prescribed by this section an amount equal to six per cent per annum of said unpaid taxes commencing the day upon which said unpaid taxes become delinquent and terminating on the day such taxes are paid. The Town Attorney of the Town of Vail, upon the direction of the Board of Trustees, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an: action at law in the name of the people of the State of Colorado to collect any and all amounts due and owing to the Town of Vaii. under the pxovi- sions of this ordinance. SECTION ? PENALTY FOR FAILURE TO FILE STATEMENTS ;~.T .. ___-..____ _. __. If a person or representative of a person required to file the monthly statement or return prescribed in Section ;-~ of this ordinance shall fail, neglect, or refuse to make or file such monthly statement or return as herein prescribed, r said person or representative of such person shall, on conviction thereof, be punished by a fine of not more than Three Hundred Dollars ($300.00} or by imprisonment for not more than ninety (90} days, provided that each day after slid monthly statement shall become delinquent during which the said person or repre- sentative of such person shall so fail, neglect, or refuse to make and file such statement shall be considered as a separate and distinct offense. SECTION '~,g FRAUDULENT STATEMENTS OR RETURNS If any person required to make, render, sign or verify any statement or return, or produce any books or records, re- quired by this ordinance who wilfully makes or files any false or fraudulent statement or return, or wilfully produces any false or fraudulent books or records with intent to defeat or evade the collection of any tax, interest or penalty imposed by this ordinance, such person, upon conviction thereof, shall be punished by a fine of not more than Three Hundred Dollars ($300.00} or by imprisonment for not more than ninety (90) days. SECTION ~.~ INSPECTION OF RECORDS For the purpose of enforcing the provisions of this ordinance, or for investigating fraud, the Town of Vail, through any person specifically authorized by the Board of Trustees, shall have the right at all reasonable hours and times to examine the books and records of any person subject to the provisions of this ordinance and to make copies of the entries or contents thereof, and every person or representative of such parson subject to the provisions of this ordinance shall produce such books and records as may be reasonably required by the person specifically authorized by the Board of Trustees to examine the same. l~ SECTION ~. LOCAL PURPOSE The tax herein provided is upon occupations and business places in the performance of local functions and is not a tax upon those functions relating to interstate commerce. 'r • 1 SECTION ~I EMERGENCY The Board of Trustees hereby finds, determines and declares that an emergency exists, and the imposition of this occupation and business tax is immediately needed to supplement and add to the revenue of the Town of Vail., and that this ordi- nance is necessary for the immediate protection and preservation of the public health, safety, Convenience and general welfare. /2' SECTION,~~_EFFECTIVE DATE This ordinance shah be in full force and effect .•~` as herein set forth in Section ~:~ of this ordinance after its approval by the Board of Trustees and final publication as prescribed by law. SECTION ~j~ SAFETY CLAUSE The Board of Trustees hereby finds, determines, and declares that this ordinance is necessary and proper to provide fnr the safety, preserve the health, promote the prosperity, improve the moxals, order, comfort and convenience of the Town of Vail and the inhabitants thereof. SECTION ~s~~ SEVERABILITY It is the intention of the Board of Trustees that this ordinance or any part or provision thereof, shall be considered severable and, if any provision of this ordinance or the applica- tion thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision of this ordinance are declared to be severable. Finally passed, adopted and approved on this p~~ ~' day of ~'' ,~ G+~ ~7.SB ~ APPROVSD~ ~~~ ~, ~~,. ~- ~.x ~ S ~ ._ - ^v -.~ _ ~^ Mayor ,~~ ATTEST: ~~~_.~ Town Recorder (SEAL)