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HomeMy WebLinkAbout1967-14 Concerning Revenue and Imposing a Sales Tax on the Selling of Tangible Personal Property at Retail. J ~,,: •• • ~ ~ • ~ . •-r ORDINANCE NO , ~`~" Series of 1967 "AN ORDINANCE CONCERNING REVENUE AND IMPOSING A SALES TAX UPON THE SELLING OF TANGIBLE PERSONAL PROPERTY AT RETAIL UPON EVERY RETAILER IN THE TOWN OF VAIL AIv'D '1'O PROVIDE PENALTIES WITH RESPECT THERETO," BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF VAIL: Section 1. Purpose. The purpose of this Ordinance is to impose a sales tax on the privilege of selling tangible personal property at retail upon every retailer in the Town of Vail. Section 2. Definitions. For the purposes of this Ordinance, the definitions of words herein contained shall be as defined in Section 2, Article 5, Chapter 138, C.R.S. 1963, as amended, and said definitions are incorporated herein by this reference. Section 3. Licenses. 3-1. It shall be unlawful for any person to engage in the business of selling tangible personal property at retail without first having obtained a license therefor. Such license shall be granted and issued by the Town Clerk and shall be Yr~ force and effect until the 31st day of December of the year _~~~ which it is issued, unless sooner revoked. 3-2. Such licenses shall be granted and renewed only upon application stating the name and address of the person desiring such a license, the name of such business and the location and such other facts as the Town Clerk may ,require. 3-3. It shall be the duty of each licensee on or before January 1st of each year during which this Ordinance remains in effect to obtain a renewal thereof if the licensee remains in the retail business or liable to account for the tax herein provided, but nothing herein contained shall be construed to empower the Town Clerk to refuse such renewal except revocation for cause of licensee's prior license. '"Y /• ~ ~ • . v 3-4. In ease premises by one person a shall be required. • • • business is transacted at one or more separate separate license for each place of business 3-5. Any person engaged in the business of selling tangible personal property at retail in the Town, without having secured a license therefore, except as specifically provided herein, shall be guilty of a violation of this Ordinance. 3-6. Each license shall be numbered and shall show the name, residence, place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued. No license shall be transferrable. 3-7. No license shall be required for any person engaged exclusively in the business of selling commodities which are excmpt from taxation under this Ordinance. Section 4. General Provisions and Exemptions From Taxation. 4-1, For the purpose of collection, administration and enforcement of this Ordinance by the Director of Revenue, the provisions of C.R. S. 138-5-14, 1963, as amended, shall be deemed applicable and incorporated into this Ordinance. 4-2. The amount subject to tax under this Ordinance shall not include the State Sales and Use Tax imposed by Article 5, Chapter 138, C.R. S. 1963, as amended. 4-3. For the purpose of this Ordinance, all retail sales shall be considered consumed at the place of business of the re- tailer, unless the tangible personal property sold is delivered by the retailer or his agent to a destination outside the limits of the Town of Vail or to a common carrier for delivery to a destination outside the limits of the Town of Vail. 4-4. The gross receipts from sales shall include delivery charges, when such charges are subject to the State Sales and Use Tax imposed by Article 5 of Chapter 138, C.R.S. 1963, as amended, regardless of the places to which delivery is made. 4-5. In the event a retailer has no permanent place of business in the Town of Vail, or more than one place of business, the place or places at which the retail sales are consummated for _2- • • • • • the purpose of this sales tax shall be determined by the provisions of Article 5 of Chapter 138, C.R.S. 1963, as amended, and by the rules and regulations promulgated by the Department of Revenue. Section 5. Schedule of Sales Tax. 5-l. There is hereby imposed on all sales of tangible personal property a tax equal to two per cent of the gross receipts. The imposition of the tax on individual sales shall be in accordance with schedules set forth in the rules and regulations promulgated by the Department of Revenue or by separate ordinance of the Town of Vail. 5-2. The collection, administration and enforcement of this sales tax shall be performed by the Director of Revenue of the State of Colorado in the same manner as the collection, ad- ministration and enforcement of the State Sales Tax. The provisions of Article 5 of Chapter 138, C.R.S. 1963, as amended, and all rules and regulations promulgated by the Director of Revenue shall govern the collection, administration and enforcement of the sales tax imposed by this Ordinance. Section 6. Election and Amendments. 6-1. Before this sales tax ordinance shall become effective it shall receive the approval of a majority of the qualified electors of the Town of Vail at a special election to be held on August 29, 1967. 6-2. The Board of Trustees may amend, alter or change this Ordinance, except as to the two per centum rate of tax herein imposed, subsequent to adoption by a majority vote of the Board of Trustees. Such amendment, alteration or change need not be submitted to the electors of the Town for their approval. Section 7. Penalty. Any person convicted of violating any of the provisions of this Ordinance shall be punished by a fine of not to exceed $300.00, or by imprisonment for not more than 90 days, or by both such fine and imprisonment. Section 8. Effectitre Date. This Ordinance shall take effect January 1, 19~~'band shall apply to all retail sales unless exempt made on or after that date. Section 9. Repeal. Upon approval of this Ordinance, Ordinance -3- r~ .._ _r~ ,,. ~ • • • No. 13, Series of 1966, entitled "AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON THE OCCUPATIONS AND PLACES OF BUSINESS RENTING OR SELLING TANGIBLE PERSONAL PEROPERTY AT RETAIL WITHIN THE TOWN OF VAIL, TO SECURE A PROPER DISTRIBUTION OF THE BURDEN OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND DECLAR- ING AN EMERGENCY THEREFOR." shall be deemed repealed, effective January 1, 1967, and Ordinance No. 14, Series of 1966, entitled "AN ORDINANCE CONCERNING REVENUE AND IMPOSING A TAX UPON THE OCCUPATIONS AND PLACES OF BUSINESS OPERATING RETAIL LIQUOR STORES WITHIN THE TOWN OF VAIL, TO SECURE A PROPER DISTRIBUTION OF THE BURDEN OF TAXES, TO PROVIDE PENALTIES WITH RESPECT THERETO, AND DECLARING AN EMERGENCY THEREFOR." shall be deemed repealed, effective January 1, 196$. Section 10. Severability. If any provision of this Ordinance or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application, and to this end the pro- visions of this Ordinance are declared to be severable. . / C~' READ, PASSED, ADOPTED AND ELECTION ORDERED this ~ ~` _ day of July, 1967. r,..,Y -- -/~,.a ~l~) ~; Mayor ATTEST: i~ ~' 7 Town Clerk ~--/~.~, ,~.-~ ~ -4-