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HomeMy WebLinkAbout1971- 3 Concerning Revenue and Imposing a Sales Tax upon the Selling of Tangible Personal Property at Retail and on the Furnishing of Services in TOV, Increasing the Amount of Sales Tax, and Providing Penalties for Violations~~ • ~ • ~ ~ ~~ ORDINANCE N0..3 SERIES OF 191. AN ORDINANCE CONCERNING REVENUE AND IMPOSING A SALES TAX UPON THE SELLING OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND ON THE FURNISHING OF SERVICES IN THE TOWN OF VAIL; INCREASING THE AMOUNT OF SALES TAX WITHIN THE TOWN OF VAIL; PROVIDING PENALTIES FOR VIOLATIONS; AND SETTING FORTH DETAILS IN RELATION THERETO. WHEREAS, the Board of Trustees for the Town of Vail duly passed, adopted and enacted Ordinance Number 14, Series of 1967, on the 24th day of July, 1967, relating to the imposition of a sales tax upon the selling of tangible personal property at retail in the Town of Vail; and WHEREAS, the Board of Trustees for the Town of Vail passed, adopted, and enacted Ordinance No. 14, Series of 1969, on the 10th day of December, 1969, amending the original sales tax ordinance to include the imposition of sales tax on the furnishing of services within the Town of Vail; and WHEREAS, the Board of Trustees for the Town of Vail has determined that it is in the public interest to increase the sales tax to be imposed on both the sale of tangible personal property and the furnishing of services within the Town of Vail from two percent to three percent of gross receipts as provided in this ordinance. A10W, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES FOR 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 and the furnishing of services in the same manner as they are taxable pursuant to Colorado Revised Statutes (1963) 138-5-4, as amended, within 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 A. It shall be unlawful for any person to engage in the business of selling tangible personal property at retail or furnish- ing services, in accordance with the definitions referred to herein, without first having obtained a license therefor. Such license shall be granted and issued by the Town Clerk and shall be in force and effect until the 31st day of December of the year in which it is issued, unless sooner revoked. B. 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. C. It sY~all 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 licen- see's prior license. D. In case business is transacted at one or more separate premises by one person, a separate license for each place of business shall be required. E. Any person engaged in the business of selling tangible personal property at retail in the Town of Vail, or furnishing services as provided herein within the Town of Vail, without having secured a license therefore, except as specifically provided herein, shall be guilty of a violation o.f this ordinance. F. 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. G. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this ordinance. Section 4. General Provisions and Exemptions from Taxation A. For the purpose of collection, administration and enforcement of this ordinance by the Director of Revenue, the pro- visions of C.R.S. 138-5-4, 1963, as amended, shall be deemed appli- cable and incorporated into this ordinance. B. The amount subject to tax under this ordinance shall not include the state sales and use tax imposed by Article 5, Chap- ter 138, C.R.S. 1963, as amended. C. For the purpose of this ordinance, all retail sales shall be considered consumed at the place of business of the retailer. unless the tangible personal property sold is delivered by the re- tailer 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. D. 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. E. 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 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. F. The furnishing of any services taxable under this ordinance shall be presumed furnished within the Town of Vail, if the place of business or employemnt of the person furnishing same is within the Town of Vail. Section 5. Schedule of Sales Tax A. There is hereby imposed on alI sales of tangible per- sonal property and services, as herein provided, a tax equal to three percent of gross receipts derived from such sales of tangible personal property and the furnishing of services. 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 of the State of Colorado or by separate ordinance of the Town of Vail. -2- B. 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, administra- tion 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 A. 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 February 23, 1971. B. The Board of Trustees may amend, alter or change this ordinance, except as to the three percentum 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 sub- ' mitted to the electors of the Town of Vail for their approval. r ~,~ ~ 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 imprisorunent. Section 8. Effective Date This ordinance shall take effect J~ 1, 1971, subject to approval of the qualified electors of the Town of Vail. Section 9. Severability If any provision of this ordinance or the application thereof to any person or circumstances is held invalid, such in- validity 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 provisions of this ordinance are declared to be severable. Section 10. Repeal ~~ Upon the effective date of this ordinance, as provided ~ in Section 8, hereof, all prior ordinances inconsistent with the provisions herein contained, specifically including Ordinance No. ' 14, Series of 1967, and. Ordinance No. 14, Series of 1969, shall be repealed. READ, PASSED, ADOPTED AND ORDERED PUBLISHED THIS ~-~ DAY OF ~ , 1971. C/ j Mayor ATTEST: ~~ - lerk -3-