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HomeMy WebLinkAbout1967- 3 Concerning Revenue and Imposing a Tax upon Certain Occupations and Places of Business within the TOV~..~ ~ / . ~ • • • L ORDINANCE N0. •!` Series of 1967 Ij AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON CERTAIN OCCUPATIONS ANA PLACES OF BUSINESS WITHIN THE TOWN OF VA IL, TO SECURE A PROPER DISTRIBUTION OF THE BURDEN 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 volicv and uuruose. The Board of Trustees of the Town of Vail hereby finds, determines and declares that considering the nature of the occupations and places of business operating ski schools, barber shops, beauty s:~lons, law offices, architectural offices, secretarial services, newspapers and real estate offices and their relation to the expenditures required of the Town and a proper, just and equitable distribution of tax burdens within the Town, and all other matters proper to be considered thereto, that the class- ification of said occupations and places of business is reasonable, proper, uniform and nondiscriminatory, and that the amount of tax hereby imposed by this Ordinance, for the privilege of operating and conducting said occupa- lions and places of business within the Town of Vail is reasonable, proper and nondiscriminatory, and necessary for a just and proper distribution of Cax burdens within the Town of Vail. Section 2. Definitions. Whenever in this Ordinance the words hereinafter defined or construed in this section are used, they shall, unless the context • • . . • Page 2 - Ordinance No. requires other uses, be deemed to have the following meanings: (a) "Person" as used in this Ordinance shall be taken and construed as meaning and including a natural person, corporation, business trust, estate, trust, partnership, agency, association, joint stock company, joint venture, two or more persons having a joint or common interest, any other legal or commercial entity, or a receiver, executor, trustee, conservator, or other representative appointed by order of any court. (b) "Ski School" as used in this Ordinance shall be taken and construed as meaning aid including any person wholly or partially engaged in the activity of providing instruction in the art or techniques of skiing on snow for payment or for other good and valuable consideration. (c) "Barber Shop" and "Beauty Salon" as used in this Ordinance shall be taken and construed as meaning and including any person wholly or partially engaged in the activity in the Town of Vail of cutting, trimming, treating, setting or conditioning human hair, or providing beauty treatments, massages or sauna treatments for payment or for other good and valuable consideration. (d) "Law Office" as used in this Ordinance shall be taken and construed as meaning and including any person maintaining an office or place of business in the Town of Vail for the purpose of practicing law as an attorney or lawyer. (e) "Architectural Office" as used in this Ordinance shall be taken and construed as meaning and including any person maintaining • ~ • • • Page 3 - Ordinance No. 3 an office or place of business in the Town of Vail for the purpose of serving as an architect, construction engineer or draftsman. (f) "Real Estate Office" as used in this Ordinance shall be taken and construed as meaning and including any person maintaining an office or place of business in the Town of Vail for the purpose of selling real property, soliciting customers for the sale of real property. (g) "Secretarial Service" as used in this Ordinance shall be taken and construed as meaning and including any person maintaining an office or place of business in the Town of Vail for the purpose of pro- viding secretarial type services for payment or for other good and valuable consideration. (h) "Newspaper Office" as used in this Ordinance shall be taken and construed as meaning and including any person maintaining an office or place of business in the Town of Vail for the purpose of preparing or printing a newspaper, magazine, or other periodical far general circulation. (i) "Employment Position" as used in this Ordinance shall be taken and construed as meaning and including any job or position with any agency, person or place of business defined in this Ordinance which requires that certain duties or tasks be performed by someone for a period of three months or more at an average of twenty hours per week or more from January 1 of any calendar year to October 1 of the same calendar year. (j) "Ski Instructor" as used in this Ordinance shall be taken and construed as meaning any qualified ski instructor who is guaranteed employment • .. • i • • • page 4 - Ordinance No. ' as a ski instructor ;pith any ski school through written contract or any other means for a period of one month or more from January 1 of any calendar year to June 1 of the same calendar year, or any ski instructor who actually teaches dciing for a period of two hundred hours or more between January 1 of any calendar year and June 1 of the same calendar year. Section 3. Levv and Schedule. I There is hereby levied on and against the following occupations and places of business located in the Town of Vail an occupation and business tax on the maximum number of ski instructors or employment positions existing at any time between January 1 of any calendar year and October 1 of the same calendar year according to the following schedule: a. Ski Schools, a tax of one hundred dollars ($100.00) per year on each ski school, plus a tax of twenty dollars ($10.00) per year for each ski instructor. b. Barber Shops and Beauty Salons, a tax of thirty dollars ($30.00) per year on each shop or salon, plus a tax of twenty dollars ($10.00) per year on each employment position. c. Law Offices, a tax of one hundred dollars ($100.00) ger year on each law office, plus a tax of twenty dollars ($10.00) per year on each employment position. d. Architectural Offices, a tax of one hundred dollars ($100.00) per year on each architectural office, plus a tax of twenty dollars ($'10.00) per year on each employment position. • • • • • Page S - Ordinance No. 3 e. Real Estate Offices, a tax of one hundred dollars ($100.00) per year on each Real Estate Office, plus a tax of twenty dollars ($20.00) per year on each employment position. f. Secretarial Services, a tax of twenty dollars ($20.00) per year on each employment position. g. Newspaper Office, a tax of fifty dollars ($50.00) per year on each newspaper. The first individual or employee of any taxed occupation or office shall be exempt from the $20.00 per year employment position tax. Section 4. Administration. The Board of Trustees is hereby empowered to adopt such rules and regulations for the administration of this Ordinance as it shall deem necessary, and the payment of the taxes and making and filing of statements or returns as herein prescribed shall be done in the manner and on the forms prescribed by the Board of Trustees. Section 5. Collection of Tax. The taxes herein levied for the period of January 1 to October 1 of each calendar year, shall be payable between October 1 and November 1 of the same calendar year. For the purpose 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 or maintaining a place of business which is subject to the tax set forth in Section 3, or a represent- ative of such person, including an officer, 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 November 1 of the calendar year in such manner and upon such forms • • • • • Page 6 -Ordinance No. 3 as the Town Treasurer nay prescribe, and to remit to said Town Treasurer si~rultaneously therewith the total amount due the Town as prescribed herein and in Section 3 of this Ordinance. Said statemenC and remittance shall become delinquent on November 1 of the calendar year in which said statement and remittance shall become due as herein set forth. The owner of the occupation or place of business taxed or the employer of the individual or person holding an employment position shall be responsible ,~ and liable far the tax herein imposed. Section 6. Failure to P..y Taxes If a person engaging in any occupation or maintain- ing any place of business which is subject to the provisions of this ordi- nance, or the representative of such person, shall fail to pay the taxes as herein provided on or before the day upon which such taxes become delin- quent as provided in Section 5 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 per cent of the amount of taxes due and owing from such person. In addition, for each day upon which slid 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 co~rmence and prosecute to final judgment and determination in any court of competent jurisdiction an action at !aw in the name of the people of the SCate of Colorado to collect any and all amounts due and owing to the Town of Vafl under the provisions of this ordinance. • • ~ • ' --Page' 7 - Ordinance No. Section 7. Penalty for Failure to File Statements If a person or representative of a person required to file the statement or return prescribed in Section 5 of this ordinance shall fail, neglect, or refuse to make or file such 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 ($300.00) or by imprisonment for not more than ninety (90) days, provided that each day after said statement shall become delinquent during which the said person or representative 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 8. Fraudulent Statements or Returns If any person required to make, render, sign or verify any statement or return, or produce any books or records, required 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, interesC 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 9. 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 Che right at • • ~' • • ~ ~ • Page 8 - Ordinance No. 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 specif- ically authorized by the Board of Trustees to examine the same. Section 10. Local Purpose The Cax herein provided is upon occupations and business places in the performance of local functions and is not a tax upon Chose functions relating to interstate commerce. Section 11. Emerrtencv The Board of Trustees hereby finds, Bete nofnes and declares that an emergency exists, and the imposition of this occupation and business tax is ie~naediately needed to supplement and add to the revenue of the Town of Vail, and that this ordinance is necessary for the immediate protection and preservation of the public health, safety, convenience and general welfare. Section 12. Effective Date This ordinance shall be in full farce and effect '~'-j~ Says after its approval by the Hoard of Trustees and final ...~:. publication as prescribed by lata. Section 13. Safety Clause TLie Board of Trustees hereby finds, determines, and declares that this ordinance is necessary and proper to provide for Che safety, preserve the health, promoCe the prospertfy, improve the morals, ~~•• • ~• ~ i• Page 9 - Ordinance No. ordsr, comfort and convenience of the Town of Vail and the Inhabitants thereof. Sectiaa l4. 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 application thereof to any person or circua-stance is held invalid, such invalidity shall not affect other provisions or applications of the ordiaance which can be given effect without the invalid provision of this ordinance are declared to be severable. r r _ _ Finally passed, adopted and approved on this L 3'~ day of ~~~~~ 196 APPROVED: - ~-~ r- f _.. /~ci ~' ..+:~--_> - ~~ r ~ Mayor ATTEST: ~ ~ ` ~ %~~ Town Recorder ~~ (SEAL)