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HomeMy WebLinkAbout1966-12 Concerning Revenue and Imposing a Tax upon the Occupations and Places of Business Operating Restaurants and Bars' > ~ ~ E ~: ORDINANCE NO. ~ AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON THE OCCUPATIONS AND PLACES OF BUSINESS OPERATING RESTAURANTS AND BARS WITHIN THE TOWN OR VAIL, TO SECURE A PROPER DISTRIBtTTION OF THE BU1tDEN OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND DECLARING AN EMERGENCY THEREFOR. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF VAIL: SECTION 1. DECLARATION OF POLICY AND PURPOSE The $oard of Trustees of the Town of Vail hereby finds, deter- mines and declares that considering the nature of the occupations and places of business operating restaurants and bars and their relation to the expenditures required of the Town, and a proper, just and equitable distribution of tax burdens within the Tawn, and all other matters proper to be considered thereto, that the classification of said occupations and places o£ business as separate occupations and places of business is reasonable, proper, uniform and nondiscriminatory, and that the amount o£ tax hereby imposed by this ordinance, for the privilege of operating a restaurant or bar within the Town of Vail is reasonable, proper, uniform and nondiscriminatory and necessary for a dust and Prager distribution of tax burdens within the Town of Vail. SECTION 2. DEFINITIONS "person" as used in this ordinance shall be taken and construed as meaning and including a natural person, corporation, business trust, estate, trust, partnership, association, joint stock company, joint venture, two or mare persons having a joint ox common interest, any other legal ar camanercial entity, or a recefver, executor, txustee, conservator or other representative appointed by ordex of any court. "Grose receipts" as used in this ordinance a-ean~s the total a~aaunt of pay:aents received from the sale to customers or guests of food, beverages, including alcoholic liquors and fermented malt beverages far consumption on the pren~iees, novelties, tobaccos and Bandies is a restau- C ~ ~~or bar, provided the total amount of papments received sha11 not ..~A~~~ include refunds on any amount of tax Bollected directly from any person en behalf of any governmental unit. "Restaurant or bar" as used in this ordinance means an eatabligh- meat ar place of business where, in consideration of payment, food, bever~ ages, including alcoholic 1lquors an fermented malt beverages, tobaccos and candies are served ar furnished to guests or customers fox conpumption on the premises of such place of business. "Alcoholic liquors" as used in this ordinance mesas malt, vinous, and apiritaua liquors. "Fermented malt beverages" as used in this ordinance means any beverage obtained by the fermentation of any infusion or decoction of barley, malt, hops, or any similar product, or any combination thereof, is water containing net more than three and two-tenths per cent alcohol by weight. SECTION 3. LEVY AND SCHF.~IILE -There is hereby levied an and against the occupations and places of business operating restaurants and bars within the Town of Vail an occu- potion and business tax equal to two per centum of the gross receipts of such restaurant or bar from sales within the Town of Vail. SECTION 4 ADMYNISTRATION The Board of Trustees ~.s hereby empowered to adapt such rules and regu~.atians for the administration of Lhfs ordinance as it shall deem necessary, and the payment of the taxes and making and filing of statements ax returns as herein prescribed shall be done in the manner and nn the farms prescribed by the Board of Trustees. SECTION ~:~ COLLECTxON OF TAX t The said tax shall commence at S:OU a.m. on the " ' - fifteenth day of December, 1956, and shall become payable on or befare 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 sha11 be the duty of any person engaging in an occupation or maintaining a place of business which is subject to the tax set forth in Section 3, or a representative of such person, includa.ng an officer, manager or agent, having general control, management or supervis~.on 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 for the preceding calendar 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 ~ 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 ~.~ FAILURE T© PAY TAXES Tf"a person engaging in any occupation or maintaining anyplace of business which is subject to the provisions of this ordinance, ar the representative of such person, shall fail to pay the taxes as herein provided on or before the + ~~ ~ ~ ~ j day upon which such taxes became delinquent as provided in _/ Section ~ hereof, there shall 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 upon 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 an 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 tv collect any and all amounts due and owing to the Town of Vail under the pravi~ signs of this ordinance. SECTION ,7 PENALTY FOR FAILURE TO PILE STATEMENTS 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, , said person or representative of such person shall, on conviction thereof, be punished by a fine of not more than Three Hundred Dollars ($3DD.00) or by imprisonment for not mare than ninety (90) days, provided that each day after siad monthly statement • shall become delinquent during W~i~ch the laid person or repre- sentative of such person shall so fail, neglect, ar refuse to make and file such statement shall be considered as a separate and distinct offense. SECTION 1(~ 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 ox 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.Q0) or by imprisonment far not more than ninety (9Q) days. SECTION ~.+ INSPECTION OP RECORDS For the purpose of enforcing the provisions of this oxdinance, ar far 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 person subject to the provisions of this ordinance shall produce such books and records as may be reasonably required by the person specifically authoxized by the Board of Trustees to examine the Same. /~ 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 c.,.a~,erce. .~ i SECTION ~1, ~~ EMERGENCY i The Board of Trustees hereby finds, determines and declares that an emergency exists, and tie 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 far the immediate protection and preservation of the public health, safety, convenience and general welfare. SECTION_ ~ EFFECTIVE DATE This ordinance shall 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 X213 SAFETY CLAUSE The Board of Trustees hereby finds, determines, and declares that this ordinance is necessary and proper to provide for the safety, preserve the health, promote the prosperity, improve the morals, order, comfort and convenience of the Town of Vail and the inhabitants thereof. SECTION ~ ~~ SEVERABILiTY It is the intention of the Board of Trustees that this ordinance or any part yr 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 sha11 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, ~~ ~ • ~.-. 1+3nally passed, adopted and approved on this o`~~ "" day of .~ r.~~k`c~-'t,~19b~ C APPROVED: / _ fycN.~~...~~a~ ~,. ~-',~~- ~ Mayor ~~ ATTEST: ~~~~ ~~ Town Recorder (SEAL)