HomeMy WebLinkAbout1971-17 Amending the Sales Tax Ordinance, 1971-03, Provisions Specifically Denying any Vendors' Fee for the Collection of Said Tax,~ ~ ~ ~ ~ ~
ORDINANCE NO. )
SERIES OF 1971
AN ORDINANCE AMENDING THE SALES TAX
ORDINANCE FOR THE TOWN OF VAI L (ORDINANCE
NO. 3, SERIES OF 1971); PROVISIONS SPECIF-
ICALLY DENYING ANY VENDORS' FEE FOR THE
COLLECTION OF SAID TAX; AND SETTING FORTH
DETAILS IN RELATION THERETO.
WHEREAS, the Board of Trustees for the Town of Vail has
duly enacted Ordinance No. 3, Series of 1971 , imposing a sales tax on
all sales of tangible personal property and services; and
WHEREAS, the Colorado Revised Statutes have been amended
to exempt certain transactions from the imposition of sales taxes to be
imposed by local governments;
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF
TRUSTEES FOR THE TOWN OF VAI L:
SECTION 1 . Ordinance No. 3, Series of 1971 , is hereby amended by
the addition of the following provision:
All sales of personal property on which a specific
ownership tax has been paid or is payable shall be
exempt from said town sales tax when such sales
meet both of the following conditions:
1) The purchaser is a nonresident of, or has its
principal place of business outside of the local tax-
ing entity; and
2) Such personal property is registered or required
to be registered outside the limits of the local taxing
entity under the laws of this state .
SECTION 2. No vendors' fee shall be allowed for the administration
or collection of any sales tax which is required to be collected pursuant
to the provisions of Ordinance No. 3, Series of 1971 , or amendments
thereto, relating to the remittance of said town sales tax to the Depart-
ment of Revenue for the State of Colorado.
SECTION 3 . This ordinance shall take effect on January 1 , 1972 .
SECTION 4. If any part or parts of this ordinance is, for any reason,
held or determined to be invalid, such determination shall not affect any
other remaining portions of this ordinance. 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 or application, and to this end
the provisions of this ordinance are declared severable.
SECTION 5. The Board of Trustees for the Town of Vail finds that this
ordinance is necessary to protect the public health and welfare and that
this ordinance shall become effective upon its introduction, adoption and
• • • • •
publication in accordance with the laws of the State of Colorado.
INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED
THIS 2~g'k' DAY OF ~[,~
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ATTEST:
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