HomeMy WebLinkAbout1981- 5 Amending Title 3 of the Vail Municipal Code by the Adoption of a New Chapter 3.48 "Liquor and Fermented Malt Beverage License Occupation Tax"; Setting Tax Rates in Accordance with Classes of Licensea ,_,_~
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ORDINANCE N0.
(Series of 1981.)
AN ORDINANCE AMENDING TITLE 3 OF TIIE
VAIL MUNICIPAL CODE BY THE ADOPTION
OF A NEW CHAPTER 3.48 "LIQUOR AND
FERMENTED MALT BEVERAGE LICENSE
OCCUPATION TAX"; SETTING TAX RATES
IN ACCORDANCE WITH CLASSES OF LICENSE;
PERI4IITTING SEMI-ANNUAL PAYMENT OF THE
TAX; SETTING FORTH DETAILS AS TO PAY-
114ENT, PRORATION, I{'INES FOR VIOLATIONS;
AND SETTING FORTH DETAILS RELATING TO
THE FOREGOING.
WHEREAS, the sale and consumption of alcoholic and fermented
mast beverages in the Town increases the cost of providing municipal
services including police protection, noise control, disturbance
control, inspections for fire and health safety and other related
services, and
WHEREAS the sale and consumption of alcoholic and fermented
malt beverages within the Town have required additional public
safety measures, including personnel and equipment; and
WHEREAS, it is the opinion of the Town Council that an
occupation tax should be levied on liquor and fermented malt
beverages license holders for the purpose of raising revenue to
pay far public services.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF
THE TOWN OF VAIL, COLORADO, THAT:
Section 1. Title 3 of the Vail Municipal Code is amended
by the addition of the following Chapter 3.48:
3.48 Liquor & fermented malt beverage Occupation Tax
3.48.010 Occupation Tax Levied
There shall be paid to the Town of Vail an occupational tax
upon the business of manufacturing or selling malt, vinous or
spirituous liquors and in conformity with the following schedule:
1
{a) Wholesaler's fermented malt beverage .1200
(b) Retailer's Fermented Malt Beverage 1200
(c) Wholesaler's liquor license 1200
(d) ~'Uholesaler's beer license 1200
(e) Retail liquor store license 500
(f) Liquor-licensed drugstore license 500
(g) Beer and wine license 500
(h) F3ote1 and Restaurant license
(a) More than 3000 square feet of
floor area of licensed premises 1$00
{b} Between 1500 square feet and
2999 square feet of floor area
of license premises 1500
(c) Less than 1499 square feet of
floor area of license premises 1200
{i) Extended hours license for (g), (h},
(j) and (k} of this section 200
(j) Tavern license 1800
(k) Club license 1200
(1) Arts license 50 for
each day
liquor is
sold
3.48.020 (a) Tax due and payable - effective date. The
tax shall be due and payable for each year for which a license has
been obtained and shall be due and payable upon the renewal of the
license.
(b) This ordinance shall become effective on
February 28, 1950 and all licenses sha11 pay the tax prorated to
the next date of renewal of the license.
3.48.030 Credits. If a license under this article is
approved for any applicant who previously paid an occupation tax
for the current year for the exervise of a three and t~vo tenths
beer license or liquor license, such ta:~ shall upon surrender of the
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.;
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Pa~'e 3
INTRODUCED, R]~AD ON FIRST 1~.L1]DING, APPROVED AND OIi,DERED
PU33L1SIIED ONCL IN FULL, this 20th daY of Januarv , 198' ~
and ~. I~ulalic hearing an: this Ordinance shall be held at the regular
i.
meeting ai the Town Council oI' tkze Town of Vail on the Srd day
` of February , 198j , '7:30 P.~~I. , in i.}~e ~~Iunicipa]. Buzlda.ng of the
Town. ~ .
.~
- ~i~ayor ~,
ATTEST:
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'ib~vn 1 erk .
..
1NTP~ODUCED, READ, APPROVED ON SEC~~7D READING AND Ol?]7ERRD
.~
PU~iLISIIED 73Y TITLE ONI~~Y THIS 3rd DAYS. Februarv , 1J8~.
Mayor
ATTEST:
J `
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'I'o~s~n Clark
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