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HomeMy WebLinkAbout1973-11 Concerning Revenue and Imposing a Sales Tax in the TOV. Increasing the amount of Sales Tax within the TOV; Calling a Special Election on Sept. 25, 1973 for submission of the increased sales tax to qualified registered voters for approval or reject,:~ ~ . .~ ._~ r ( ~ ORDINANCE N0. 11 -: SERIES OF 1973 AN ORDINANCE CONCERNING REVENUE AND IMPOSING A SALES TAX UPON THE SELLING OF TANGIBLE PER50NAL 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; CALLING A SPECIAL MUNICIPAL ELECTION ON SEPTEMBER 2S, 1973, FOR SUBMISSION OF THE INCREASED SALES TAX TO THE QUALIFIED REGISTERED VOTERS FOR APPROVAL OR REJECTION THEREOF; PROVIDING FOR THE EARMARKING OF FIFTY PERCENT OF ALL OF THE SALES TAX REVENUES; 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 No. 3, Series of 1971, and Ordinance No. 17, Series of 1971, relating to the imposition of a sales tax upon the selling of tangible personal property at retail and upon the furnishing of services within the Town of Vail; and • WHEREAS, the Town Council for the Town of Vail has deter- mined that it is in the public interest to increase the sales tax to be imposed on both the sale of tangible personal property at retail and the furnishing of services within the Town of Vail from three percent to four percent of gross receipts as provided in this ordinance. NOW, THEREFORE., BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, THAT: 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 Colorado Revised Statutes (19fi3} ~ 138-5-2, as amended, and said definitions are incorporated herein by this reference. Section 3. Licenses A. Tt shall be unlawful for any person to engage in the business of selling tangible •personal property at retail or furnishing 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. ~ ~t c ~ ...~ i C. 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~tnereo'fi of the licensee remains in the retail business or is 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. 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 pravaded herein, shall be guilty of a violation of 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 Colorado Revised Statutes (1963} ~ 138-5-14, as amended, providing for exemptions and disputes, shall be deemed applicable and incorporated into this ordinance. B. The amount subject to tax under this ordinance shall not include the Colorado state sales and use tax imposed by Article 5, Chapter 138, Colorado Revised Statutes (1963}, as amended. C. For the purpose of this ordinance, all retail sales shall be considered consummated at the place of business of the retailer, 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 des- tination 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 Colorado state sales and use tax imposed by Article 5 of Chapter 138, Colorado Revised Statutes {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 Vaal, or has 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, Colorado Revised Statutes {1963}, as amended, and by the ruled 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 employment of the person furnishing same is within the Town of Vail. -2- ,,._ ~ . C l t G. 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 Town of Vail; and (2) Such personal property is registered or required to be registered outside the limits of the Town of Vail under the laws of Colorado. Section 5. Schedule of Sales Tax A. There is hereby imposed on•all sales of tangible , personal property at retail and the furnishing of services, as herein provided,' a tax equal to four~?ercent_ of gross receipts derived from such sales of tangible personal property and the fur- nishing of services. The tangible personal property and services taxable pursuant to this ordinance shall be the same as the tangible personal property and services taxable pursuant to Colorado Revised Statutes (1953) § 138-5-4, as amended. 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. Xf any vendor, during any reporting period, shall collect as a tax an amount in excess of four percent of his total taxable sales, he shall remit, to the~Director of Revenue the full amount of the tax herein imposed and also such excess. 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, admin- istration and enforcement of the Colorado state sales tax. The provisions of Article 5 of Chapter 138, Colorado Revised Statutes (1963), as now or hereafter 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 the sales tax provided for herein shall be levied, this ordinance shall be, and hereby is, submitted to and shall receive the approval of a majority of the qualified registered electors of the Town of Vail voting at a special municipal election which is hereby called and ordered to be held on Tuesday, September 25, 1973. For this purpose, the question to be submitted for ap- proval or rejection by the qualified registered electors at said election shall be substantially as follows: "Shall a sales tax be imposed on the sale of tangible personal property at retail and the furnishing of services, in accordance with Article 5, Chapter 138, Colorado Revised Statutes (1963), as amended, and Qrdinance No. ~ {Series of 1973) of the Town of Vail, said sales tax to become effective July 1, 1974, and said tax to be equal to 04$ of gross receipts, in accordance with the following schedule: Amount of sale Tax $.Ol including $ .12 none 13 including 37 $,01 38 including 62 .02 ~ including 87 .O8 88 including 1 , 12 ,04 -3- < < f- C f On sales in excess of one dollar, the tax shall be four cents on each full dollar of the sales price, plus the tax shown in the above schedule for the applicable frac- tional part of a dollar of each such sales price'?" B. The Town Council shall, by resolution to be adopted at its regular meeting of August 7, 1973, designate the Judges and Clerks for said special election, provide for the publication of notices of registration for and notices of said election, and provide for such other matters and details relating to said election which are appropriate. C. The Town Council may, by resolution, submit additional questions for approval or rejection by the qualified registered electors at said special election of September 25, 1973, and any such additional .questions may be provided for and so submitted in the same resolution referred to in the immediately proceeding paragraph B of this Section 6. D. The Town Council may amend, alter or change this ordinance, except as to the four percent rate of tax herein imposed, subsequent to adoption by a majority vote of the Town Council. Such amendment, alteration or change need not be submitted to the electors of. the Town of Vail fox their approval. Section 7. Revenues Earmarked It is the intent of this ordinance that fifty percent of all of the revenues derived from the subject sales tax shall be devoted to and specifically earmarked for the acquisition of real estate for public purposes of the Town of Vail and also for the acquisition, construction and equipping of buildings and facili- ties for the use and benefit of the residents of the Town of Vail, including the amortization of any bonds of the Town of Vail issued for any of said purposes. It is the intent of this ordinance that so much of said fifty percent of all of the revenues derived from the subject sales tax as may be necessary from time to time for the aforementioned acquisition of real estate and also the aforesaid acquisition, construction and equipping of buildings and facilities, including the amortization of any of said bonds, shall be first devoted to and specifically earmarked for such purposes and the remainder of said revenues, if any there be from time to time, shall revert to the general fund of the Town of Vaii for the giver year only, subject to annual appropriation by the Town Council. Section $. Penalty t„ Any person convicted of violating any of the provisions a ~~ of this ordinance shall be punished by a fine of not to exceed $300, or.by imprisonment for not more than 90 days, or by both such fine and imprisonment. y" -~. ~~,. Section 9. Vendor's Fee .~. No vendor's f_ee shall be allowed for the administration or collection of any sales tax which is required to be collected pursuant to the provisions of this ordinance, relating to the remit- tance of said Town sales tax to the Department of Revenue for the State of Colorado. Section 10. Effective Date of Sales Tax The sales tax provided for herein shall take effect July ~., 1974, subject to approval by the qualified registered electors -4- ., r- ~ ~~- , ~ ~ \ `/r ` t of the Town of Vail voting at said special election of September 25, 1973, Section 11. Severability If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portions of this ordinance; and the Town Council for the Town of Vail hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause or phrase thereof, irrespective of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. Section 12. Repeal Upon the approval of the subject sales tax by the qualified registered electors of the Town of Vail voting at the special election of September 25, 1973, then on the effective date of said sales tax, July 1, 1974, all prior ordinances inconsistent with the pro- visions herein contained, including without limitation Ordinance No. 3, Series of 1971, and Ordinance No. 17, Series of 1971, shall be repealed, otherwise said Ordinances Nos. 3 and 17, Series of 1971 to remain in full force and effect. If the said electors ' reject the subject sales tax at-the election of September 25, 1973, then this ordinance shall be of no further force or effect. ~. Section 13. Public Hearing Date a A public hearing on this proposed ordinance shall be held by the Town Council at 7:30 p.m. on Tuesday, August 7, 1973, at the Town of Vail Municipal Building, Vail, Colorado. _~ ~ ~-~ INTI~OD CED , READ , ~ ~ DAY OF ~~ , ~,..~- l 9 7 3 . J > r ! ~` Attest: ~~~.~~~ Town Clerk ~{~ INTRODUCED, READ, ~~ DAY OF ~ ~~';,~~„~~ , 1973. ;, , Attest: f Town Clerk APPROVED AND ORDEP,ED PUBLISHED THIS TOWN OF yor ADOPTED AND ORDERED PUBLISHED THIS -5- r;' t 7 .~ c~ a ~. O~ ro X ~• F-~ 1 ~ ~~~'~~~ ~ ~ • ~R~A~ ~~~. ~~ 9 ;~$ ~~ .. p p~ " - Ch m 0 c~ 0 0 sv ~. 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Deidi's tbi'}aNi ~x provided !or . h~arla ~°-~ R i~ osdlnanee shall be, sad' n~'sl~,is..assbnsitted to modt~..oxf ~e ~~ .,.. raI of a the :':aiugtifled i+sgtst~red 4lectors.oE the Town o! Vail votknat at • aaecial inualcipal election `which is hereby called sad otdereal to be held '.on Tueadgy; September 26;,..1973. P.oie', this purpose, ihE queatlob to be submittee! . (or"approval' os telectioa ~' the qualified registered electors at ~n election ahi}lIybe, sybstaniailly as {~t7:;~t:~af'~ret~all anQ~the art ot'7isrvices; iq`aoeord- e with Axt[clr 6, Chapter 188, °ma4~~~+-lZ:evised:;:.. Statutes 83);. ak- amended:. and ,Ordi- se No. 11 (Satins of 1978) of Town ot,Yail, said sales tax to im8 elipcflvi4'; Jsaly ~:1; 1974, swial ~~ to.~i'egiasl to 0498 of s racei~ta*' In ucordinoe with [ollowhsg echedule,~ ~ •:.~ ; ,..•.._ stud ~~' b'':°, ~.~ .:~:~.OY :ludhsga ~,l r'.:. v.. ..~.',~ awes ~. exeess aft one dollar, ax shalt be foss; cants o'si Bach do11a; 02 tbe';tatea peiaee, plus Ms i yach Weis Drta~!'•`•~,~:~,~ .. ,. ~,, ~ & . The„ Tovt~,'yrousio :. . resolution to be a4opt-ad at lta Syr meeting of,Aa=u~~, 7.it7d, dsalpaats the Judges and Clarks foe said speeial el~~O4+-Piovide •ibr the publlaatioa otieM a~ s i' ~lept~aa. Y~ P~eosW tear easel. OtMC 'aasettsrY`.ssid aietetls sdatiy ~ aWt .:~® :ta.r ... sad ; anT''.euah~ additional is mar' be provided'for and so ed ins :`the - ssaais resolution ~~:;-.A~ ~T~4~.;9CowY1"' Couii~~ miaY amemd, ` alteir: of ohaaie . thiat ~ .ordi tee, .Pxde~ es, 3o the roux percent rate' of trt:: taerelis' lmpossd, subss• quent to' adoration fir `. en.anai,..,..~ rewr~as ~ iTiilea'~ aad~i t ,, salsa tas 1r1a1r M [ t M sail anesidsati~ I tM er sad' aquippio~; of bulldinp sad laciiEtiea foe the use' and bsae~ o! the resideati at flu Town of Val;. inclvd4as t4s imoztisacion -of aa47 bonds ast the-Town of Va}l ia~ued tan any of said vasrposef. It L the rarest of this ordbsanee than so mucl o! said ~ ..~ .::. ,.. t •,o! all at `the . , ass i :. ~ . 1 . irom :the' ianbleet =gala ta:, is: aisy'be ,.... ary teorb .time to time ibr the atoramientloaed ac,.:.; :,,'on o! tad estate and also the aforesaid aequWUon, 'ooastrssatiosc sad squippins of tacilittes, htcludins the nand - of any • of said bonds, -shall be Sxart devoted to and spaeif[eaLLy earmaek- ed idr ~_ ench ~ pt,,,,, ,. r and the remainder of said ... .. ass, it any - there lie frori- time to time, shall .revert ~o`' ibe `several fund of the Town of Valt for the elves Year only, cubtect W annual appropriation by the Town CouaoU..' .~°;;: b;; :, $eetiainS.Peaalt~~''.•~`.r' r. Any pesos convicted oiS violating 'any o:. the psovialona ot,. this ordinance shalt be punished dy a rise of nAR ' to esoeeed ~dp0.' oar by ,tmp~oameh~,for sot mane than 90 days. or by both.. slrek.. ~ and imDrl.onment.'~,'F~{g~;, '~1, x~+ `.` k„ Sactloa 9. Vaador's tae, -,.q:., ,; ~s Mo vsadar'i tee shall be allowed ' toe,, tb+s adratisistta#ion a ea8eetiaa o! any sales tam wbieh is rsq,uUrsd to ba collected'= purnsant to the provisions of this ordinance,,, relating to the arepalttgnce of said Town sales taz t4 the I]epartmeat.;gt Revenue !or the State of Colorado;:a~,.i;~;; Section ib.. lLetectip4 Date of Sates Tax. ~..*.-.$@a;•,'q~e~tf#f+~e4.;;E`"~,~. The "siles'taz ptovlde$ fof- ~ereln shall take attest July 1,1874, subiect to ' approval ~ bX;t the " qualified Yegistezed` efectorR.:,,gl,.-the, -Town of Vail votbrs at said special elect#oa o! September ?b;1978 f .' ` ~,~ •r Section il. Severablli If any party eeetioa; "subrection, ~sentence~,. cliuee,';or• phrase'°o! this ordinanoe fs for gay, reason hahi to be invalid, such daclsion shalt sot affect the v4lidity,ot the zemaixsins portions o!•'thia_, prdinaace; ,sad the flown Council;foe,t~:~~vtial..o; Vail hearaby say oae,~ mea~::'p 'subsectleb~'saa ~ .~... phraacas ba declared n Section 17.8e>,eal." Upozj;,illo ~approq . sa .taax::b~ths-snail ins without limitattoa Ordiniaee' Nd. i, 8edea of 1~71,~ad Ordi+aaa>ge No. 1 T, Seates`:ot 1971; aban bs repeated. otl ... . C said Osdlnaasoas Nos: a and -Y7, of 1711 to.=eaidn Zn flail.: ~#ore~ ~ I;~ttii(s:id alectoss? rgect the suLWit sates. tant:rgt~: thlt eleetim of $epteasbee 21t.1~7.i; L>~an tbls ordbaancs~shaR 1» oiso'furtlwr Taeediy;_ a of Vail ~S a., _I~ :~ h a~ k r I~ ro~ n ~' c ~ ~ ~ ~ww ..5. Q o a !!~ S w O 0 i~~ ~m M m ~ ~ b ~. O O a C7 '~ ~ ~, e,0 ~ I~ ~e~ ~~~'~5_0~ mason m O 'w 1~ a ; do r+ co ~ ~ ~(~ ~ ~ ~. J a ~c 0 M y ~ R ~ g ~~~f]'ti ro~~~ ~ ' , Cm? ~ ~ ((//~~ R p .,,, W ~E ~ m ~ wZ ~ R ~ ~ W ~• ~..5' fE R' ~ ~ A c ~ ~ ~ ~ ~ ° ~ ; ~o _ o ~"' ~.aA ~ ~ N m N• M ~ eM Q. aQ ~ ~ ~ ~ ~ ~ ~ rZ ! f° r " ti m ie `C ~ ~ ' 'c . °' ~ Q c ~ ~ ~~`°+~~~o~m 1~ A. ~ ~ ~ O ~ ~ O ~' m ~ c9 O G m ~ ~ ~ R ~ ,C ~• Q A ,~ ~ ~° °~~] Y' ~ ~ a ~ ~ K C.n ° O,m~ ono ~ f~ 4 =~ ~ e o~~~a~~~~ r tt//~, ~ r. ""~ a ,c ~ _ Q, ~ ~ ~ ~ ~ c. ° a ~ m `° ~ ~ m ~ R a' ~ a. a ~ ^° ~ ~ ; ~ ^' d c e ~ °* ~ m m 00 a.~ s~ ~a ~=ca " ~ ` II~,Jr y ~ G Y _i ~T v~ • ~ H ~ e+ Ci7 A i m A tp ~ A .7. ~ mc R n fa ~ ~ ~ m Q 'C O ~ QC y ~.. VC1 ~. ~' a ~ ~. ° fC ~ ~' ~~A~ [~ ~ ° .~ m ~ ~ SD m ~• ~ ~ y '*m w y'~-a= m '+~o ~ ~ a ~. m ., ~ n m ~ 0 m ~• ~ r*~,~a'~ y~F'o y m ~, n ., ., -~;~ ~ G.ti'p'~' p <219~ m n ~ ~~ . ~ 4 O ;:~ a ~~ troa:~~ r 3oa~. ~~ ~ n O y. 7 ti ~~ m a ~~.~o~~~~~ Mmo o~~mo e•ep~~ 5~~ Cmry ~' ~~ ~:p M M M ~ °,o' ~• .~+. ~,' eS9 k t~0 own 'C ..,~ a 0 O ee N m C +~ z ~ may~,// "`1 O o '~ '~ n y r ~ o ~.~~ '~ 0 b C~ _r n ~'~'1 z° '~amxxr nz xra°r~r~° v,~ ~ z~xoa zz ~,a a O~xtlro'+fy~a•v~z Ir" ~~ ~~ya~zon ~a~~~a~a~Yr~ Z a ;;~,z~sx ..x x O ~qG '°p A~DxyC0~0 G'~. ',. zz~~jzon " ~ ~~~~r~~L~}~. H. ,Such licenses shall be granted tieotioa 6. P:lecuon and Amendments ` and renewed Daly upon application ' A. Hefora the sales tax provided for ' herein shall be levied, this ordinance stating Lhe °name and address of•ths ' shall be, and hereby 4. submitted to ~ person desirlag sash a Iloetrae;'~`the ". and .shaLL receive she' aP~ . " • 1 0! a ; name of such busiaem - and~',.Lhe;;,, maloritY 'ot ~ the quallHed registered location' and'such other faots,as the electors gE.the Town of:YaA,voting at TowniClark may requi}e::,.,.,j`~;~ n't.,.Xi ~; a aPeei,!~1 metniclpsl electioa~which is •, '~"C.~Ii sliaB be the duty'o£.each,•..•.v+herebX'ealled'.aad~ordered W beheld ' licensee on;'o before Jtauary 1st:of~;', on'~Tuesday,a~Baptembar'i2b, 1978. each Year : during ` which '•.this ~' oxdl-if~.;~ For'this purpose, the' gpestiom to be . nance.xegtains ln,effect'to,,obtain'a"; '; submitted fox approval.or refection renewal ~'"thereof • if the ' Lceneee by the qualified registered electors at ; remsins 'in the retail buslnass or- is ' .said election,shall be suhsLantailly as ' liable to account 'tor the Lax herein', foAows: ' provided,- but nothing herein con- "g1La11 a sales tax be imposed on ' twined shall be construed to empower' • ,the , ^ale ; ,.af; .tangible, . pexsonaf - tho ;ToH+a; ClBric to; refuse such- ;,.pLOpertY ' ;tat;, retail:;; agd.,..ihe. renewal except revocstioa tor•cauae tuxnishing of asrvtcss, in acuord- at lieeriee~'s prior license. " ' ance•'with Article 5, Chapter 138, D..In case busiaesa is transacted at Colorado - •'+Revised:,~ Statutes one or more separate Premises by one (1968). a6 amended, and Otdi- pexson, a separate license for each:. nance No, 11 (Series of 1973) of place o[ business shat! be required. , . `the Town of Vail, said sales tax to _ • E. Aay.: •persaa engaged is -the -. :become effective July. 1, • 1974,- buainesa of palling tangible personal; :. ; ,and said tax to be equal to 0496 of ' property at retail In Lhe Towa; ot.`.. .~ ;',;.gross receipts, In accordance with , Vail, or furnishing' services 'as`.; , ,the,following,sotle~ule; ;,;:,,- Pravided herein within the Town of . Amount of Sala ,Tax Vail, without having secured a license . :•pi including $ x.12 ~ ~ none therefore, except as specifically'. 13lncluding . 97 . • ~ ;.Ol provided herein, shaLL be guilty of a 38 Including r g2 ..02 violation of this ordinance. g3 including 87 .03 F. Each.., license shall be nom- ' ,-88 including ~ L12 •• .04 bared and shall -show the name, On sales in excess of one dollar,. residence;' place and character of the Lax shall be tour cents on each business • o['the licensee and shall be ~ fulj dollar of the sales price, plus posted in a conspicuous place. in the the tax .shown in .the above place o! busineae for which it is schedule for, the applicable issued, No lloense shall be transfer- ' Exactions! part of a dollar of each table. ' 'such sales price?" ~ ' G. No license shall be required for' g, :The Town Council shall, by ' any person engaged exclusively in'the ~ resolution to be adopted at its regular . business -•°qf ••~ selling commodltiea_' .meeting of August 7, 1973, designate which . acs:.: exempt •. from r Laxrt~tpn~' tha Judges and Clerks for said spacial under this ordinance.' "- `' - ~ ~ ;: election, prpvide far the publication . Section ~Z4.,~ireaeral;',proylsion;rpnd..,af' notiees'of registration fox. and `~~ExemptionsfRpln~Taxation'L'`'t' - ""'"r;+notices at said election, and Drovtde g ''" A: ' For`the` purpose" of collection; ~`,~ for such other matters and details ` admini~tratioa~and ~eittorSemeaL-,of.`;.'relating Lo said election which are Section 10. Effective Date of . this °° ordinance r by "-she ' pirector~- o[' ' ;: aPproPrlaLe, ° "-~ : ~ : - Tax. 'Revenue, e`~ mviaiona'~"of~Colorado's.:,,, • ~ P v C.'•'~The„-Town Council may, py. The sales tax Provided for L ...;..,, Revised'SiaLUtes. (1968),:S'~I$8-5-14,~":`resolutian; submit additional goes- shall talre effect July 1, 1974, subject C as ~ amended,~Droyiding°'y for.'" exam-:~. ` Lions' for approval or rejection by the to . approval by the 4-tallfied ptions and:disputes;sh~ll`be•deemed"+;qualified'regiatered.electora at said registered electors of the Towa 'of ~•applicabla and IncorpoRate¢.lato this ;, special;"election o[ September 26, Vail voting at said special eleci3pn t ordinance,;', :^...`~~ ~ 'may F `~."g'*•~Y973,-''and eaY such additional ~ September 25, 1973. Zi A .'", B ` :The amount subject to "tait° $: queatioas ma be ~ . undee.illis:ordinanl !hall aoL include+x'~" y provided for sad sa Section 11. SeverabiliLy. ~. ~etrit'liud ~aeubmitted•~~ina•the W samek: rewlution : If any Dart, section, subsecttan;- LhsCploYado`atlEe.. referred ~-to""in'-' Lhe~'Immediately sentence, clause, or phrase aI this k"imposed by~Axtlcle 5~ Chapter 1,98, Colored " ~ preceeding, paragraph. H of , this. ordinance is for any reason held to'be r, 4 Jp~ev : ;~tatt~tes (1888) ',aq SC,Ctloa, g. `. - ' ~" - ! invalid, such decision shall not affect ,l amended:', o- : ~ . "yam ..., 3'" ` `' ~ • purpose -, of this ' "" D. "."The Towa'"' Council 1t~ may ' the validity of the remaining pot:t)o`ris 4 C. For the ~ 'amend, 'altar ar charge+ ,thla ordi-'. of this ordinance; and the Towx); ' ordinanCe,~ all:>~retdis,salesfrshaq.be ~: Hance, except as to the fou~perceaL Council for the 't'own o[ Vailh t ` 'canaidared~COnsu~emated all the place. ,,Lyle. of 'tax herein' imposed; : subse- declares it would have *xYbY. ~' ' of businesa-:¢!gthe;4ratailer; isnless Lhe~,r,a quent-Lo ado Lion by a majoxitY'vote ordinance and each Passed`}lhis' tangiblgl,.pggo rpropgrtr",sold • id ~,~ p Par#. acetic j ~ Y'~ ~R r` agent °t~ the::~'1'ownt'Council: Such: amend- ~ ~•~ y delivered.b tltejretaile , of his '~'z°?, subsection, sentence, clause or phrase„ •' to ~a''destiaition°outside«the limits~ot•',:''ment' alteratiort' pr'change'need not thereof, irrespective of the fact flat ~rthe^,Tawn `:ot~yaii,; r. to a comxxion;`.+ be submitted to: the electors of .the any one or more ,~ '~• w ,Town o[<Vail for their approval, Parts, seetloa~ carrier for"delivery,..to,; a destination; ~', Section 7. Revenues Earmarked, • aubseetiona, sentences, clauses outside° Lhe?ylimita~`gt. the'Town' of.. Phrases be declared iavalld, . VaLL, ;- ,w .;a fr,.k•$-~; . - ,: ,,•_ [t is the intent of this ordinance Section 12. Repeal, -': • ~' that fifty percent of 'all of Lhe Upon the approval oP the subj ' D. The gross receipts from sales revenues' derived from the subject sales tax by the qualified regi,,.,..';l-; shalt include' delivery charges, when sales tpx shall be devoted to and electors of the Town of Vail votinraC~ such chases are subiect to the specifically earmarked for the ac- the special election of September s9 Colorado state sales and use tax' quisition of real estate 'for public - 1978, then on the affective date,..' ~ ' imposed by Article 8. of Chapter 188, Purposes of the' Towa of Vail sad, said g~pa tae, July 1, 1974, aLL ors Colorado Revised Statutes {1963), as also for the acquis}Lion, construction ordiaarices inconsistent with 'Ct#ie; amended, regardless of the places to and -equipping of buildings sad provisions herein contained, iacittd- , which delivery la made, tacilitiea for the use and benefit of, ing without limitation Ordinance No:' E. In the event a retailer has no ~ the resident of 'the Town of Vail, $, Setiea of I97I, and Ordinance Plot- permanent place of business' in the including the amortization of any 17, Serlea at 1971, shall be repealed; Town of Vail;-or has more than one = bonds of the.Town of Vail issued for otherwise said Ordinances Nos, 3 and place of business, the place or pieces' ~ any of said purposes. It is the intent 17, Series of 1971 to remain is ~; at which the . retail sales are ! o!-this ordinance Lhat so much of', force and affect. If the said eleetCit~ consummated for; the purpose oP this: `said fifty percent of all of the sales tax shall-'be defertnined by thee,, revenues derived from ~ the subject reject the subject sates tax at tat Provisions -ofFrArticle b `of Chapter sales !taz as may be necessary'from election of September 26, 1973, t)y~" 138, Colorado '~r^ Reviald Statutes • .time to time [or the aEoremenLioaed tlda ordinance shall be of no (1$g3), as amended,"and by the rules acquisition of real estate and also the. torte or effect, ~ and regulations promut tad by the Section 13, Public Iieariag Date.' ~ - ~° ~ and e8e ~ acquisition, construction A public hearing oa this prop Department o! Revenue. - q pping - af` buildings and F. The turnishinR of any services facilities, including the amortization °xdiaance shall be held by the TpWii taxable under this ordinance shall be of any 'of said bonds, shall be First Council at 7:30 p_m, on 'Itiieaday;" presumed tarnished within the Tawn' devoted to and specifically earmark- August T, 1973, at the Town of Vail ~ot veil, if'tha:'.place of business or ed 'tor' such purposes and.'the Munrcipa] Buildixsg. Pail. COIO;ads. ' employmenYot the person furnishing" ,remainder o[ said rwenuas, if any, INTRODUCED, READ, ."' AR same.. Isy"R+Withia~.,the 'Town ' of there be from time to time, shall PROVED ANA ORDERED 1'Ul~ V~• . revert. to, the ~enerel toad of ,Lhe LISHED TH13 17th DAY OF July, ... - i ~ • ,Towa of Vail fox the given ysiL?" 1$73" _.: i,~.,. .;.; subject to annum approptia((o .~~. • TOWN~OF~VAII; the Towa Councfl, • °' ~' BY: John A. Dobson, Mayor. Sectloa 8. Penalty. 'jiF~ ~ ATTEST: • Any person convicted of violatiin~ ~ Linda R. Hall _ - rT,~'" any ot-• the ~ovisions of -- 'this Town Clerk • . - ~` ordinance shall be punished by'ae' ~ INTRODUCED, READ, AP= of not to exceed $300, ar: y,' PROVED AND ORDERED PUH~ imprisonment for pot more th '~90 ' LISHED THIS 7th day of AuYgusj~:' days, or by both such fine a't 1973. ,- ~, F imPrisonment. - 3:ction $. Vendor's Fee, "`~ - TOWN OF VAII,. No vendor's fee shall be aIlotved John A. Dobaoq, for the administration or collec{lon Mayor of env sales tax which H required ATTEST: , be caliected -pursuant to <' Linda R. Hall .,~I Provisions of this axdinsnce, nli • ~ Towa Clerk =~ to the remittance of said Towa' - es Published is The Vail Trail on Au~~', tax to the Department of Ra -,yq I0. 1973. Y . for the State of Colorado.