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,:~ ~ .
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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.
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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.
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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
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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"
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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
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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 .
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Attest:
~~~.~~~
Town Clerk
~{~ INTRODUCED, READ,
~~ DAY OF ~ ~~';,~~„~~ , 1973.
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Attest:
f
Town Clerk
APPROVED AND ORDEP,ED PUBLISHED THIS
TOWN OF
yor
ADOPTED AND ORDERED PUBLISHED THIS
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3 ~°~!# .~ at.~~~ intiid`iaiiniaetmenes
~°'° l~l. 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
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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.