Loading...
HomeMy WebLinkAbout1987-34 Amending Section 3.40.130 Collection of Sales Tax of Chapter 3.40 Sales Tax of the Vail Municipal Code; Imposing a Resort Tax; Imposing a Convention Tax • ORDINANCE N0. 34 Series of 1987 AN ORDINANCE AMENDING SECTION 3.40.130 COLLECTION OF SALES TAX, OF CHAPTER 3.40 SALES TRX OF THE VAIL MUNICIPAL CODE; IMPOSING A RESORT TAX UPON THE SALE OF CERTAIN TANGIBLE PERSONAL PROPERTY AT RETAIL AND ON THE FURNISHING OF CERTAIN SERVICES WITHIN THE TOWN OF VAIL, IMPOSING A CONVENTION TAX UPON THE RENTAL OF ROOMS OR ACCOMMODATIONS WITHIN THE TOWN IN CONNECTION WITH EVENTS HELD AT THE TOWN'S CONVENTION CENTER; PROVIDING FOR THE SUBMISSION OF THE INCREASED SALES TAX AND THE IMPOSITION OF THE RESORT TAX AND CONVENTION TAX TO THE REGISTERED VOTERS OF THE TOWN FOR APPROVAL OR REJECTION THEREOF; AND SETTING FORTH DETAILS IN RELATION THERETO. WHEREAS, the Town Council of the Town of Vail, Colorado, has determined that it is in the public interest to construct a Convention Center, sometimes known as a Congress Hall, within the Town; and WHEREAS, it is the intention of the Town Council to issue excise tax revenue bonds to obtain the necessary funds far the construction of the Convention Center; and WHEREAS, in order to repay such excise tax revenue bonds, it is necessary to increase the sales tax by four-tenths percent {.49~) to four and four-tenths percent {4.4~) and to impose a resort tax of one and three-tenths percent (1.3~) on the sale of certain tangible personal property at retail and on the furnishing of certain services within the Tawn and a convention tax of twelve and one-half percent (x2.50 on the rental of rooms and accommodations in connection with conventions and other activities at the Convention Center; and WHEREAS, the Town Council, in accordance with the Charter of the Tawn of Vail, wishes to submit said taxing measures to the registered voters of the Town for approval or rejection thereof. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, that: Section 1. The Municipal Code of the Tawn of Vail, Section 3.40.130 Collection of Sales Tax, paragraph {1){a), is hereby amended to read as follows: 3.40.130 Collection of Sales Tax {1)(a) Every retailer, also in this Chapter 3.40 called "vendor", shall, irrespective of the provisions of Section 3.40.140, be liable and responsible for the payment of an amount equal to four and four-tenths percent {4.4%) of all sales made by him of commodities or services as specified in Section 3.40.120 and shall before the 20th day of each month make a return to the Finance Director for the . ~ i • • proceeding calendar month and remit an amount equal to said four and four-tenths percent (4.4%) on such sales to said Finance Director. Such returns of the taxpayer ar his duly authorized agent shall be furnished by the Finance Department. The Town shall use the standard municipal sales and use tax reporting form and any subsequent revisions thereto adapted by the Executive Director of the Department of Revenue by the first full month commencing one hundred twenty {120} days after the effective date of the regulation adopting or revising such standard farm. Section 2. The Municipal Cade of the Town of Vail, Section 3.4D.130 Collection of Sales Tax, paragraph (2), is hereby amended to read as follows: 3.4D.13D Collection of Sales Tax (Z) There is imposed upon all sales of commodities and services specified in 3.40.120 a tax at the rate of four and four-tenths percent {4.4%) of the amount of the sale to be computed in accordance with the schedule or system set forth in the rules and regulations prescribed therefor. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty-four cents {$.24) or less. Section 3. The Municipal Code of the Town of Vail is hereby amended by the addition of Chapter 3.60 Resort Tax to read as follows: 3.60.010 Tax on Lodging Services In addition to the tax imposed by Chapters 3.4D and 3.7D of this Code, there shall be imposed on the purchase price paid or charged to any person for rooms or accommodations as included in the definition of sale in Section 3.4D.D20 (25) a tax of one and three-tenths percent {1.3%}. 3.6D.020 Tax on Faod and Drink Sales In addition to the tax imposed by Chapter 3.4D of this Code, there shall be imposed on the purchase price paid or charged to any person for food and drink sales as designated in Section 3.4D.12D (5)(a) and {b) a tax of one and three- tenths percent {1.3%). 3.60.D30 Tax on Private Tourist Attraction Admissions There shall be imposed on the purchase price paid or charged to any person far each ticket or other charge allowing admission to or participation in the following private tourist attractions a tax of one and three-tenths percent {1.3%}: -2- r - ~ ~ . a) Boat, rafit and kayak rentals and tours. b) Automobile, bicycle, dog, horse and other racing events. Any tourist attractions operated or owned by the Federal, State or units of Local government shall be exempt from the provisions of this Section. Attractions operated on an occasional or intermittent basis for fund raising purposes by non-profit charitable organizations whose ordinary activities do not involve the operation of such attraction shall also be exempt from the provisions of this Section. 3.60.040 Tax on Rental Automobiles In addition to any tax imposed by Chapter 3.40 of this Code, there shall be imposed on the purchase price paid or charged to any person for the rental of a passenger automobile a tax of one and three-tenths percent (.1.3%). 3.60.050 Tax on Tour Bus and Sightseeing Carrier Tickets There shall be imposed on the purchase price paid or charged to any person for each ticket or fare allowing passage on tour buses and other common carriers engaged in transporting passengers far sightseeing purposes a tax of one and three-tenths percent (1.3%). 3.60.060 Vendor Liable for Tax - Schedule (1) Every retailer, vendor, operator and other person who sells goods and services subject to tax under this Chapter shall be liable and responsible for the payment of taxes due under this Chapter and shall make a return and remit said taxes to the Director of the Finance Department of the Town at such times and in such manner as the Town Manager shall prescribe. The tax imposed by this Chapter may be included in the purchase price actually paid and need not be stated as a separate and distinct item. (2) The collection of the one and three-tenths percent (i.3%) tax on lodging, food and drink, and rental automobiles imposed by this Chapter shall be computed in accordance with schedules or systems approved by the Town Manager of the Town. Such schedules or systems shall be designed so that no such tax is charged on any sale of one dollar ($1.00) or less. 3.60.070 Rules and Regulations The Town Manager may formulate and promulgate appropriate rules and regulations to effectuate the purpose of this Chapter. -3- •. 3.60.080 Sales Tax Provisions Applicable The provisions of Chapter 3.40 of this Code, so far as they are applicable, sha17 apply to this Chapter, including, but not limited to, provisions for administration, licenses, penalties, interest and appeals. Section 4. The Municipal Code of the Town of Vail is hereby amended by the addition of Chapter 3.70 Convention Tax to read as (allows: 3.70.010 Convention Tax Imposed In addition to all other taxes imposed on the price paid for rooms or accommodations by Chapter 3.40 and Chapter 3.60 of this Code, there is hereby imposed a tax of twelve and one-half percent (12.5%} on the purchase price paid or charged to any person for rooms ar accommodations in connection with conventions or other activities at the Town's Convention Center. A room ar accommodation shall be deemed to be "in Connection with" a Convention or other activity at the Town's Convention Center {1) if any of the intended occupants of such room or other accommodation is (a} a member of any group hosting or sponsoring any convention, meeting or other group activity at the Town's Convention Center, {b} a person entering upon the premises of the Town's Convention Center for the purpose of attending any such convention, meeting or other group activity, (c) an exhibitor or advertiser of products or services at any such convention, meeting or other group activity, (d} a speaker, performer or any other person employed by or providing services on behalf of the host or sponsor of such convention, meeting or group activity for the education, entertainment, ar convenience of those attending, and (2) if the convention, meeting or other group activity is on any day which is within seven (7) days of the day of occupancy or any one of multiple and consecutive days of Occupancy. 3.70.020 Vendor Responsible for Applicability and Liable for Tax Every retailer, vendor, operator and other person who rents rooms and accommodations subject to tax under this Chapter shall be responsible far ascertaining whether rooms and accommodations are rented "in connection with" conventions and other activities at the Town's Convention Center and shall be liable for the payment of taxes due under this Chapter. In connection therewith every such person shall make a return and remit said taxes to the Director of the Finance Department of the Town at such times and in such manner as the Finance Director shall prescribe. The tax impaled by this Chapter may be included in the -4- purchase price actually paid and need not be stated as a separate and distinct item. 3.70.030 Rules and Regulations The Town Manager may formulate and promulgate appropriate rules and regulations to effectuate the purpose of this Chapter. 3.70.040 Sales Tax Provisions Applicable The provisions of Chapter 3.40 of this Code, so far as they are applicable, shall apply to this Chapter, including, but not limited to, provisions for administration, licenses, penalties, interest and appeals. 5ectian 5. Before the sales tax increase, resort tax and convention tax herein described shall be imposed, this Ordinance shall be submitted to and shall receive the approval of a majority of the registered electors of the Town of Vail voting at the Regular Municipal Election to be held on Tuesday, November 17, X987. For this purpose, the question to be submitted for approval or rejection by the registered electors at said election shall be substantially as follows: "Shad the sales tax imposed by the Town of Vail, Colorado, be increased from four percent (4%) to four and four-tenths percent (4.4%) and a resort tax of one and three-tenths percent {1.3%} on the price paid for rooms or accommodations, food and drink sales, certain tourist attraction admissions, the rental of passenger automobiles and on tour bus and sightseeing carrier tickets be imposed and a convention tax of twelve and one-half percent {12.5%) on the price paid for rooms or accommodations in connection with conventions or activities at the Town's Convention Center be imposed, all in accordance with the provisions of Ordinance Nn. 34, Series of 1987, of the Town of Vaii, said sales tax increase, resort tax and convention tax to became effective on January 1, 1988." Section 6. The Town Council may amend, a7 ter or change this Ordinance, except as to the -Four and four-tenths percent (4.4%) rate of sales tax, the arse and three-tenths percent (1.3%) rate of the resort tax and the twelve and one-half percent (12.5%) rate of the convention tax herein imposed, by a majority vote of the Town Council. -5- i ~ ! Such amendment, alteration or change need not be submitted to the registered voters of the Town of Vail for their approval. Section 7. The effective date of this Ordinance, if approved by a majority of the registered electors voting at the Regular Municipal Election to be held on Tuesday, November 17, 1987, shall be January 1, 1988, and the taxes imposed hereby shall apply to transactions consummated on and after said date. Section 8. All amounts collected by the Town from the four and four-tenths percent (4.4%} sales tax increase, the one and three tenths percent (1.3%} resort tax and the twelve and one-half percent (12.5%} convention tax hereby imposed shall be deposited in the "Town of Vail, Colorado, Excise Tax Fund" hereby created and shall be used for the payment of the costs of acquiring, constructing and equipping the t'own's Convention Center, for the payment of the principal of, interest on, and any premium due in connection with the redemption of any excise tax revenue bonds issued by the Town far such purpose or to the extent that all of such amounts are no longer necessary to accomplish the foregoing purposes, such amounts may be used for any ether purpose as may be determined by the Town Council. Section 9. Any inconsistency between the provisions of this Ordinance and those of any applicable state statute is intended by the Town Council. To the extent of any such inconsistency, the provisions of this Ordinance shall be deemed made pursuant to the Charter of the Town and shall supercede to the extent permitted by law the conflicting provisions of any such state statute. Furthermore, in accordance with 29-2-107(1}, Colorado Revised Statutes, as amended, the limitations of 29-2-1,06(2) and 29-2-108(1) are inapplicable to the Town. $ecti0n 10. 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 Tawn Council hereby declares it would have passed this Ordinance, and each part, section, subsection, sentence, clause or phrase thereof, regardless of the fact that any one or more parts, sections, subsections, sentences, clauses or phrases be declared invalid. -6- ! • • Section 11. The Town Council hereby finds, determines and declares i:hat this Ordinance is necessary and proper for the health, safety and welfare of the Tawn of Vail and the inhabitants thereof. Section 12. The repeal or the repeal and reenactment of any provision of the Municipal Code of the Town of Vail as provided in this Ordinance shall not affect any right which has accrued, any duty imposed, any violation that occurred prior to the effective date hereof, any prosecution commenced, nor any other action or proceedings as commenced under or by virtue of the provision repealed or repealed and reenacted. The repeal of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. INTRODUCED, READ AND APPROVED ON FIRST READING this 20th day of October , 1987, and a public hearing sha11 be held on this ordinance on the 20th day of October 1987, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Ordered published in full this 20th day of October 2987. ATTEST: ~• ~ [.G4~ Pamela A. Brandme~yer,~ Town Clerk - -~ -..? ~~ ,.~ //A~,,~~ Paul ..R. fff hst~on, Ma r ,° INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBEISHED by title c~nl v ATTEST: ~- Pamela A. 8randmeyer, Town Clerk this 3rd day of November 1987. r ..~_ ~ ~ ~ i O ~ ~~f ~ n ~ ~ ~ ~ D~~~ro~~3~ ~ Q. 7 Ty G~ (D ~ (DpNy'pOv,~ G ~»~ p ,~-~' ~j ro o ~ ~~ _7 Q Q. rte, '~ ~ ~- ~' o' o ~ ~' ro o ~ m ~ ~ o6~N~~Q~o ~. (moo ~ ~ ~ ~ d ~ o ~ oaQ~~~~aQ~ ~ O cn (U v.' -- ~.1 ~~\ ° ~ -mil ~ ~ kv o i~ ~ Q~c~n$on:_~.~~ (,-~ AYE L~ Q ~ ~}' ~ ~ ~ ~ ~ O ~ o ~ ~ -* 3 ~ ~ O Ll Q ~ ~ ~' ~ ~ f71 C~ ~ (~ ~ ~ ~ ~ y ~ ~ Q . ~ O ~ Q ( ~ N f n N~ Q~~ O Q ~- 0 1~ ~ Q o °~ ~ 3c~o°°-~a6~~ ~ c n. m m~s.~a~ .~ <<' ~ ~ -- Q ~ ~ o ~ ~~~~~ X07 -c' ° _` ~ - .~t ~ Q. a~ o a. ~. ~, a m-c :~~Q ~ Q o~ ~~ i O ro ~C Q O ~ ~ RY 0 ~ ~ r D ~„ a .~... 0~ r Z n ~~. ^y-~pU ma NNNmv mm9w N6~i [n Cti ~ his pO n~aSmm e'er S.apO ~,0 ~0 '~70Cn ~z'ti~nb-~C.C)a-I~~nWb ~„vc~mm`~~m,emri~°n ~=~. en ~_o~wo m'¢ nR2fZm ~=`o ~{n^n~.N g~~m~C a.m^C ~'3m< ~~OO-A03700()=Dmm-7~SaZ a m ~1 nm m N6eoN w .-I y- ~ nmv o ~ W~m =a'~j mx7y `L. 12 O zc~m;;-]]-IZXZbd a an~9~~mc ~~.J»njmyN OUJia W~os~~m(m3Q QC`r-3. ~. ~-~ aa~^$~~~m a~mm~~.~m sm6-~.L C737m Nmb Zm3 ~nr~C nlwO ~CQ°n3°ommotn A.im m~+ °crow °vw~ w~~r-zSSm am ~~~qNm OV Wmo mm~J~m-F3nomnoO-Z-iprnzy~om~tnamDp~n~ g _.c n. _ 3 o mw .., :A c 0a r~i m c o nm m ~ 77 mS.a~,AmN»in~_ oo°a$~ b~my,b m~nb"iZTOZmO O cnmz ZrwOZ O ~^ ~ ~m 3~~' o m s~~yn m a° m ~.c °- °'-wp ~~Or~rs~ o r" sm3~ ° ~ ° ~~ Q$vi ~. `~ m yJ m Syr. =zOp~C~Zy1Z~p'o ~7 i. rr••n ~ ~m~~~nc ~'mmJ°=ms_. o•^•y.°=-Om3 _og -somQ,_,~m nNOap''~,m~"~-`NSa~7~x~'m~~~i•tnxm-I ~fy~O~Orn-G?~O~S Ogm~~O ~_~ aSTo mn.~m~cm,w'r~a~`SmS~a3' Nc)C7 '~n° ~~.m' vo J~'~`m~`mc,-a~~~.fP~~owd;Q~~OxSn2C~~ Armnzpmmp~maa~ ~im~~'m ~^ ~° mm~'~mvw~mo mg~n nP!n °cnC~~na3momwmaamnrmm~mm q "arnm~-~mmmmm q -+ mOn = awc~x~~m -1mo v°c° m s,mo"~.°~vw ~'3.0 ~Dm m Sa,,.~ 0 hmm ~mm °ao Sao ~w~^ jgm~~p~OO[nC~m~Om~rn~~O~Om~m~ dinar o'v_s-~-^~ m'~"~m~a~am a "{ mo ~°J<NP+,°mam~'m o.°.~ ~'c °iS O~C`~mO Z~C Z?m tilyp'nZm=~ ~3m'~Sa`~-i~~p~s~s~omo-°w~~ ~om 20 j~oa <.mo~'f mn_m~m ~,~5- m~a~zZym9xyZ[nz~-y-zI~~OZxDZ^r6 "" o.~a~mm m° ~ n?m W~$ ~$ a ~ m3] sy"'_p^,~'~ maw Omc-CC7vR~1 ~, y S~OZ220-n 'OOrO wrM m~" yEc' ~on`.l m Tea a~7 ° D °mma w »-o nJ ayA~ G co C~^-~fn m O m- Tm ~. o m ~n~~~i o~n~~~-Ru+' pi ~ oa J'•aC '.o $m m ° ~OWppnr...m~~ yin b y ..r. ~~^ m .•K Sc ~ o.~ tit ~.,_~ U-. e o < ~• _ _ ~ ~ o ~~_oypN ZZmO~ b'~2 O~-1 y ]~..~ c ~mT~mos-"»Am~m7 N~ `Lm ~o~ ?: ~m° ~manm ~m ~ac m=im~~Xp0230mxOZ~m02-!m G .•,~~~'Nm~ oam~. ~~~m~'n3mo ° Z ~ g_ ~m'-i~~m'o x ~Ca m"' "FDm T -! C 9Cmpn g_ ~,m~ „$ ~~ q o J ~m~ 'paa~~n ga-+ J"-Fpa-ar~b~ -i ~ a~~i-+~r ?~-+ ~~EO3 ~i~~snNV Smano~nmm mxw' ~~ aSo3 m n ~~~7^..w c~i' S~~ wop1~aZOm Zx S~2~00D07aq yb00 ~~. r,-N vim am n~ n. --~_... ~ w mmwoo mm ~oJ -JS ,C~~D Qmm-.mZ7oZTZl~z ~r=~tZ N9 [)N p~rr~a_.NO ~-av ".~ {7 ~vv~w loin o ovw o- x~mv^a wy~ w m inn IJ ws ~.ss W Gs -'~'~~r~ a ~mm a m ~ v.a o•c ~ ~mci^ J ~'. Js,~>~ m fin mnag~.n Oaln wn ~m~O.m ww,~ Jn~$ w~o^ 0~~.72.DOwL".m<K n ~ W m~~~ nr~ mA0-Wnymm'o 4-w~'m N ~s;7m~ Job wa av^i2 '~= a~ ~ ub+'oNOOV~~~ ~ ~9o movmNmJrX>>,`~ Q 9no "~a3"Oac J ~"- mamaa~71,~~mgJn~~oa~3•-•a~,e~o-gym m ~ti'~m ~A-a.~&'• o m ~ ~ mc7?m So mAm"g33'~~$~'~ °.m,•$'~m~mm m [7 ~NO~O..ys m:3 ^ M ~ °.n'. m t~i 7 ~. ~4 :a.,..~ won. ~~.9 m~ '~ QDm ~ J _ m O n nom 7 n n•o.aorm" m m 1 o m'c ~ m n m O aN V m Cf m C mm C n m_ o m~ c m m n.m Fi % n m -n .. 7 O 4m ~ 4f~ J-a•nN~ ~ O ~~ ~° O ~u ~ 1 JE-l'"~yo.{~ _o ~a vJ~ oN ~iiamowa :-~ moc~o»mo`~~''~°'~TOmmA.,.6+m--omtnv ow•'C~~3r0 c ao npi-+~w w~~. aK ~ d'i m a m_ p~ m m' s~ o a g m m y n c m~ J o N o ~ m o a o m a .Q n o m 3 m m o y. c O 6 (K~ U 3 ~ '~ ~~ `K C S{ ~ ~i n P~ ~ `•' m 0 O J q~~ N H S W~ Q7 ~ m J n m j.:. ~ m Cod J y~ W e d O ... y~ ~~? n ~. Z j _a ~ .K C^ ry N m C7 u O a_ Z N^- 0~ W~ ~. 41 bJ £ J d a ~ O~~ ~ ~ m a n° k ~~ o N m d. ~ w a~ '~ .yr ~ S~ ~ N a m~ R p x 8' J m? O x. ^ m W b N 0 p ]S m O - n N Q ~ ~ m O' St m ~~ m OL 3 N J m ~ o Q n~ N~ N 4 n' m o m 0 N w'~']'. j J N n N h Q U O ~ N ~ ~ O m o fA FI ' a ~` s m m .^-ta ~w sgn y.~ ° ~.~n ~ `~" _ ~ "+m w m..nn• y~ m•c ~D m A^a _ s0~ J o o m cp ~mm w m ~w m an a'-m N 3~ ~4~ ~' m C7np ~a5~ro 3mm~"'mr; mmora~-' ~ g~ 7~~ a v-. yin m ~mT' ~ x7_3.. m'c -nn m m a o a m 3 o.c ~ 3 ^ ~i ~,~ $_"_p' m $ A""9 s rv $, ~N o m c ~y'rmo in. ~' ~w n~ C~ ~ o mm~~ ona~ Omm~' ~~ Oo P+ tim~Gj Q~O£2mh yr ~t~0'am "A'~~ Qm^ mMm m'O3 ~~a n%~` 7 r amwPn' awX y ~"~ ? m' J~o~--oSw-~am~'~^aeman-~~m_°. ~vwm ~ win $ •~gm ~~n ~~ ~Nrn s~ m m ~m w m o~.._, mcmo3.bm ~ n m m ,n m mu nomo~a srao ~'..cm :3 _ m no a ~. d~ a c o b x7s J..~xd m aaa~i~~n ~. a J ~ amq, raga... ~'ma 3o mm a~ _o ~g ~ C7$o m~"a w ~ ~~ •sEm' m moms[ m:m~a~.-.~. mmo a~ ma-^s"`v ~c ~o, ~~~-~3bm~~w' ~ ~aNO~+' g~ '°'msg~a ~.d°'?3~.~~~ o nam~~a~`°~~~Cf..va?~ n~~o-i m°~mS°'~a"'T~`b nom ? N~ 4t ~ 7 m$ m 3 J O m VJ ~ W Q O m w- .. m 7^ ~ 7 ? K~ p~ W~ m ~ n x m? A 6 (T 5• U J °O5 7 n 4~ •• [al ~ G N J~y $ ~ --~ °r x7 n J m p m ~ m 4 m ~ .^T m C J p ~ ID m 4 .•5~ 0 H' . n N. N ~. N O O n m N J~ m~ 'i y m O rC m Y' ~ O 3 J N ~ m m D m m% y ~cCi 9or^ °'~ .a oc w mw ~nN o~y ,Soo ~o ~ma-o ~mn m_ nano O o •c 2f vn om~ ~ei-c~~e~m ymom mmm6~'n mmo~'~ ~acxs.°m3 m° moa C $'3$ ~$ ~m•~~y3 ~< u~ m'~„".n'w ~wr3 y o.~ F-mac a n.cros ~ Via. 4~ No ~ ~ ac m~ ~ amd-'~ yuv m w m'~~ y rh m rp 3 ~ m ~, m c_ $ m v m OO p1- ? J' J ~ c ~ n m o y m _ m ''O o '. ` m t7 _ W ~ ~ Of w 4 a 4i 4 -1 'S N~;mB~om~~NSum ~~'~$~m eJm N@.[~m y=Sm~~msu~, n ~~~(SIm S aSm moon w m',-x nnm~~ a mxN m m m 3'-c -• ~ 3 0 ~~ - w. ~ ~ ~ {2) The collacllon W the one and lhme- tenths percent {7.3gb) tax on lodging, rood and drink, and rental automobiles imposed by this Ghapler shall be computed fn accordance with ' echedulea ar systems approved by the Tawn Manager oT the Tawn. Such schedules or ' systems shall be designed so That no such lax is charged an any sale o! ono dollar ($1.00) or less. 3.00.070 Rules and Regulatlone 1'he Town Manager may larmulate and promulgate appraprlato rules and regulations to elteduate the purpose of this Chapter. 3.60,004 Sales Tax Provlslons Applicable The pravisbna of Clwpter 3.A0 01 dda Code, sv far as they are applicable, shall apply to this Chapter, Including, but not limned ra, provisinna for adminieualian, Ilcansas, penaltlas, Interear and appeals, SECTION 4. The Munlclpal Code oT the Town of Vail le hereby amended by the addition or Chepler 3,70 Conventlon Tax to read as follows: 3.70.010 Convention Tax Imposed In addnlon to all athar taxes Imposed on the price paid for rooms or accommodalinne by Ghapler 3.4o end Chapter 3.60 of this Code, there le hereby Imposed a tax of twelve and 11ve•tenrhs paraenl {12.5%) on the purchase price paid or charged 1o any parson for roams ar accommodations fn~ connection whh canvenilone or plher activlliee at Iha Town't Conventlon Cenlur. A room or accommodation shall be deemed to be "In connection with' a convenllon or other activity at the Town's Convantian Center (ry 11 any ai the intended occupants of such roam or other accommodation Is {a} a member of any group hosting or sponsoring any convontlon, meeting or other group acllvhy at the Town's Convention Gonter, (b} a person entering upon the promises of the Town's Convontlpn Center for the purpose of attending any ouch convenllon, meeting ar other group aclivhy, {c) an exhibitor or advorllser e1 products or ssrvicea at any such convontlon, meeting or other group activity, (d) a speaker, pedvrmer ar any other person employed by or provkling sorvlcae'on behaH of the host or sponsor of such convenllon, meeting or group activity Tor the odutatlon, entertalnmant, ar convenience 01 those ananding, and (2) it the convenllon, meeting or other group activity Is on any day which Is wlihin seven (73 days of rho day of occupancy ar any ono of multiple and conseculFre days of occupancy. 3.70.920 Vander Responsible for Appllesbility and Lfablo for Tax ' Every reialler, vendor, operaior and Whey pennon who rents roams dad accomrnodatlnne subject to fax under this Chapter shall be responsible tut aecertalning whether rooms and accommodations era reeled 'in connect[on wlih" corfventlgns and other actlvftlas at the Town s Convention Center and shall be liable for the payment u1 taxes duo under this Chaplar. In connection therew{th every such person shall make a return and remit said laxea ro the Olrectar of the Finance Department of the Town at ouch times and In such manner as the Finance Director shall prescribe. The imposed by this Chapter may be included in, the purchase price actually paid and need not be elated as a separate and distinct kem, 3.70,030 Rules and Regulatlgne The Town Manager may formulate and promulgate approprlafe rules end regulations to enectuate the purpose of this Ghapler. The provlsbna of Chapter 3.40 01 this Coda, so far as they are applicable, shall apply to Ihia Ghapler, Including, but not limited to, provisions for adminlatrarlan, Ilcensee, penalties, fnterev! and appeals, SECTION 6. Before rho sales tax incroaae, resort lax and convenllon fax hereln described shelf be Imposed, this Ordinance shall be subrnlttnd tp and shall re~lve the approval of a majority of the raglarerad electors of the Town of Vafl voting al thn Regular Munlclpal Eladlan to ho hold on Tuesday, November 17, 1987. Far this purpose, the question to be submitted 1pr approval ar rojgctlon by the registered electors at avid election ehali be substantially as follows; "SheN the sales lax Irnpased by Iha Town of ', Vail, Colorado, be Increased from four poraenl (4%) to lour and lour•tenlhs percent (4,4!6J and a resort tax nl one and thrae•tentha percent (1.3%) on the price paid fur rgalrxt or .. accammodatbns, toad and drink sales, certain touriel attraction admiselona, the rental of paesanger aulonrablloa and on tour bus and slghreaeing carrier Ilckela he Impoaad and a convenllon lax vl twelve and 11vq~tentfrs paraenl {12.6%- on the price paid far rooms or accommvdalione In connection wifh conventlans or actlvitlea at the Town's Convention Center be Imposed, ell In accordance with the provlelons of Ordinance Na. 34, Series of 1987, of the Town of Vafl, said sales tax increase, tourism tax and convention lax to became affadlva on January 1, 1988' SECTION 8, The Tawn Council may amend, alter or change this Ordinance, except as tv the four end fow•tenths percent (4,4'Yo) tale a1 sales tax, the ens and three-tenths percent (1.3%) rare pf the resort tax and the twelve and ilve• tenths percent (12,6%) rate of the convention tax hereln Imposed, by a majority vote of the Town Council, Such.amandment, alleraiwn or change need not be aubmllted to the reglstored voters al the Tawn of Vail for their approval. SEG710N 7. Tha effective date a1 this Ordinance, 11 approved by a majority of Iho registered electors voting at the Regular Munlrlpal Election to be held on Tuosday, November 17, 1907, shall ba January 1, 5989, and.the taxes imposed hereby shall apply to transacllons consummated on and alter said dale. SECTION 8. Aif amounts collected by the Town from the tour and faur•tenths percent (4.4%) safes tax Increase, the one and rhree•tenthe paraenl (1.3%) resod tax and L'r0 twelve and Ilva~ lenlha percent (12.636) avnvonlfon tax hereby Imposed shall be deposited in the 'Town of Vail, Colorado, f3xclae lax Fund" hereby created and shall be used for If+e payment of the coals of acquiring, cunslructing and equipping the Town's Conventlon Center ar for [he payment o1 the principal of, Intereel on, and any premium due In connection with the redemption of any excSse tax revenue bands issued by the Town for such purpose. SECTION 9. Any Inconsistency between the pravielons of this Ordinance and those o1 any applkable elate statute fd intended by the Town Gouneg, To Iha extent W any such Incanslslency,the provisions of this Ordinance shall be deemed made pursuant to the Charter of the Town and shall aupercede to the extent purmltled by law the conflicting provisions of any such state statute, Funherrnore, In accordance with 292- 107(1), Colorado Revised 3latutas, as amended, the Ilmitatlona of 29.2.106 (2) and 29.2.10811) ar0 inapplicable tv the fawn. SECTION 10. M any part, section, aubaeclkrn, sentence, clause pr phrase of Ibis Ordinance Is far any reason held to be Invalid, such decision shall not affect the validity of Iha remaining porllnns of this Ordinance; and the Town Ccuncll hereby declares It would have passed this Ordinance, and each parr, section, subsection, santanca, clause or phrase thereof, regardless of Iho foot that any one a more parts, esctlona, aubaectlone, sentancas, clauses or phrnsea be declared Invalid, SECTION t t. The Town CounclE hsraby 11nds, dsterminea and declares that this Ordinance le necessary .. and proper Ior the health, aalafy and weflare ai the Tawn al Vall and the fnhabltante thereof, SECTION t2, Tha repeal or the repeal and reenactrnenr 01 any provlslan a1 the Munlclpal Codo of the Town of Vall as provided In this Ordinance shall not aflert any right witich has accrued, any duly Imposed, any vloiatlon that occurred prior to the eliective dare hsreol, any prosecution commenced, nor any other action or proceedinga as commenced under ar by virtue of the provlalan repealed or repealed and reenacted. The repeal of any provision hereby obeli not revive any provlslvn or any ordlnanca previously repealed of superseded unless expressly slated hereln. INTROpUCED,AEAD AND APPROVED ON FIRST AEAOIN4 ANO OADEREO PUBLI3HE0 ONGE IN FULL Ihls 20th day pf October, 1967 and a public hearing shall be held vn Ibis ordlnanca on the 3rd day of November, 1987 at 7:30 p.m. In the Council Chambers of the Vail Munlclpal building, Vafl, Colorado. TOWN OF VAIL Pau! R. Johnson Mayor ATT~$T: Pamela A. Brandmeyer Town Clerk Publlahed In The Vall Trot! • on October 23, 1967 ~f .,,. 1 i,ilL'1 L4~ F ~ '}. t~ '~ ~ ~ ~ ~ Q ° ~ ~ ~o~o~~n~~ n ~ n can rr ~. ~ g~Q~«~~~,m O D a p ~. ro n~ @ ~ W ~ ON.C~N~~7'Q Z r~r ~ ~ ~ < m ~ ~nm ,Qp~,Q ~ O (~ ~ o Q ~ $ ~ o ~ cn ~`"L~~~cQE ~' ~' 0 ~(pp C ~ (D_6 `~j'_~~Q~pN ~ C17 (y~U y O C Q ~ Q 0~~~'j~~~ C~rJ (L ~ ~ ~ ~ O N'-, Q:i'~' ~ C~ r~ emu.. ~{~ ~ ~ a ~ O QQ~~~iiccC~ ~~' ~. ~ ~ c Q ~ ~ o ~ OQ~4~~~0~~ o U,y a o o m a Q y~~ ~~. ~' ~~ A ~ ~ Q ~ ~ ~ ~~p Q Qfl~70cncD.~r= ~ ~ ~ ~ ~ rns~-6~'~~W~ W ?_ tD ~ ~ 4 ~~ v`4i;Q~ mw~ ~ ~ ?- ~ y ~ ~ O ~ ~ ~~O ~Q~3~ ~ Q ~ `~'j 73 ~'', v, (O v, ~ p Q 0 N ' ~. ~ ~ ~ DO ~~~~0~ Q j~ a qo o ~ ~ ~f~~o~~y~ m ~ ~ R ~ cQD 7 ~-<~~~ ~ -~ _ C2. ~ (D ~ O ~ ~ g~ ~QR ~~O'~ fl ~ ~/ p ~ -t3 ~ ~ O ~ ~'~u~7Q0~~70~ ii -w Q (Qp ? ~" ~ ~ ~~W~~O~p~ti"~~O ~ w1 4~ Public o#ice ORDINANCE NO. 34 t3aria• of 1>+A7 ~xt, ORDINANCE AMENDINQ SECTION .130 GOLLEC710N OF SALES TAX, OF .PTER 3,40 SAI.E5 TAX OF 7FfE VAIL rnUNICIPAL CODE; IMPOSING3 A RESORT TAX UPON THE SALE OF CERTAIN TANGfBLE PERSONAL PROPERTY AT RETAIL AND ON TFiE FURNI5HIPIG OF CERTAIN SERVICES WITHIN THE TOWN OF VAIL; IMPOSING A CONVENTION TAX UPON THE RENTAL OF ROUMS OR ACCOMMODATIONS WITHIN THE TUWN IN CONNECTION WiTH GVENTS HELD A7 TFfE TOWN'S CONVENTION CENTER; PROViDINO FOR THE SUBMISSION OF THE INCREASED SALES TAX AND THE IMPOSITION OF THE RESORT TAX AND CONVENTION TAX TO THE IiEGISTEREb VOTERS OF THE TOWN FOR APPROVAL OR REJECTION TWEREOF; AND SETTING FORTH DETAILS IN RELATION THERETO. WIiEREAS, the Tnwn Cnuncll of tiro Town of VafG Coorado, has determined Ihal it fs In the pubib Interest to construct a Gonventlen Canter, sarnotfines known as a Congraes Hnll, within the Town; and WH6REA3, It la the Inienllon vi the Town Counci4 to issue excise tax revenue bonds tv obtain the necessary funds tar the construction of the Convention Center; and 'rHEREAS, In order to repay such excise tax ve bonds, It Is necessary iv Increase [he ,tax by four"loathe percent (.4%) io tour and fnur•tenlhs percent (4,4%) and to lm+poae a resort fax of one and three-teMhe percent (1.3%) on the sale at certain tangible personal property at retell and on the turnlatt3ng of certain services within the Town and a convenllbn tax of twaNe and Ilve-lentha percent (12,5%} on the rental of morns and arxYarnmodatlbns In wnnection with conventions sad othef act{vltles at the Cvnvendon Center, and WHEREAS, the Tawn Council, In accordance with the Charter of rho Town of VaB, wishes to aubmA saki taxing rnsasurea to the regtstored voters of rho Town for approval or reJectlan tttsraoF. NOW, THEREFORE. 9E IT ORDAtNED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, THAT: SECTION 1, Tha Municlpa! Code of the Town of Vali, Section 3.40.130 Callecllon of Sales Tax, paragraph (t)(a), Is hereby amended to read as Follows: 3.40.130 Gollecthn of Sales Tax (t){a} Every retallor, also in This Chapter 3.40 called 'vendor', shall, Irrespective of the povisons of Sechon 3.40.140, be iable and nansibte for the paymont tN an amount equal I ur and four-lentha percent (4.446) of all sales Je by him of commndltlea or services as specified In Section 3.A0.120 and shaft before the 20Th day of each month make a return to the Finance plredor far Ihs proceeding calondar month and romp an amount equal to Bald lour and tour•tenths percent (4,496) vn ouch sales to Sold Finance Dlrectar, Such returns of the taxpayer or hfa duly authorized agent shaA be Pornhhed by the Finance Department. The Town shall use the standard municipal sales end use lax repaning corm and any subsequent revlsbns ihareto adopted by the Expcutlve Director of the Department ar Revenue by the first full month . commencing one hundred twenty (120} days alter !ha ellealve data of the rogulatbn adopting or revising such standard farm. sECrfnN z. Tha Municipal Cods at the Town of Vail, Section 3.40.130 Collection al 3afea Tax, paragraph (2y le hereby amended to read as fellows: 3.40,130 CnBectbn d Safes Tax (2) There is imposed npon all sales a! camrnodltlea artd eervtces Spedtled !n 3,40.12D a tax a[ the rata of lour and tour•tenths percent {4.49;) of the amount of the sale io be cvympuled ^ocordance wAh Iha schedule ar system Set in the tutee and regulations prescribed .efor. Said schedules m systems shell be designed sb that no ouch tau le charged an any sale of Iwervyiour cen18 (5.24) or lass. SECTION 3. The Municipal Cade of Iha Town o[ Vall Is hereby amended by rho addition al Chapter 3.60 ResoN Tax to read as fnikm'a:P 3.BOA10 Tax on Lodging Services In addition to the tax Irnpoeed by Chapters 3.40 ahd 3.70 of this Coda, chore shall be imposed on the purchase prlcn paid or charged to any parson for rooms or atcommadatbila as r^'duded In the detinitlon o1 sale In Section 3;.0.020 (25) a tax of one and three-tenths percerA (1,346), 3,60.02D Tax on Foad and Drink Sales in addillon to the tax Imposed by Chapter 3.40 of Ihls Code, there shah be )rrQosed on the purchase price paid or charged to any person for food and drink sales as designed In Section 3.40.120 (5)(a) and (b} a lax df ono and three- tenths percent (t.3%). 3.SO,D30 lax an Private Tour}St Atlractlon Admissbna. Thera shalt be imposed on the purchase price paid ar charged lv any person for each ticket or other cnarge albwing adrnisafon to nr particlpatlan In the following private [netts[ attracliona a tax of one and three-tombs percent (1.3%}; a) Boat, raft and kayak rentals and tours, b) Automobile, bicycle, dog, horse and offer racing events. c) Any tourist altractlons operated or owned by the Federal, State m units al local government shall be exempt imm the provisoes of this Section, Atlractlons operated an an eccasbnal ar Intermhlam basis for Lund raising purposes by non-pro111 charitable arganltatbne whose ordinary activities da oat Involve the operallon of such allradfon shall also be exempt from the provisions of this Secllon. 3.[30.040 Tax on Rental Automobiles to addillon tb any tax Imposed by Chapter 3.40 of this Code, there shall be Imposed on the purchase price pakl or charged to any person far the rental of a passenger automobile a tax d one and threo tenths perconl (1.3%). 3.50.050 Tax nn Tour Bus and Sightseeing Cancer Tbkels Thera shall ba Imposed on rho purchase price paid of charged to any person far each ilcket or fare allowing passage on [our buses and other corfimon carriers engaged In transporting passengers for sightseeing purposes s lax of ono and Ihree-tenths perconl (1.3% ). 3.60.060 Vendor Liable for Tax -Schedule (t) Every rata3fer, vendor, operator and other parson who selFS goods and services subject to tax under this Chapter shall be liable and responsible ter the payment of taxes due under ehta Chapter and shaft make a return and remit saki fazes to the Director d Finance Department or Ure Town at such [Mlles and In such rrsannor as the Tawn Manager shall prescribe. The tax Imposed by th(s Chapter may be Included In the purchase price actually paid and need not he slated as a separate and distinct hem. {2) The oolfectton of the ono and Ihrae-tenths percent {1.3%} !ax on lodging, food and drink, and rental autatitoblles Irnposad by this Chapter shall ba computed In accordance whh schedules or systems approved by the Town Manager oI the Town. Such schedules or systems shaft be designed so that no Suvh tax Is charged on arty sale of one dollar ($1,00) or less. 3.50.070 Rules and Regulations Tiro Tawn Manager may formulate and promulgate appraprtate rules and iegutattans to elfecluale the purpose of tills Chaplet. 3.G0.1]80 Sates Tax Provisions Applicable The provlalana oT Chapter 3.40 of Ibis Colo, so far as they are applicable, shalt apply to this Chapter, Including, but nor limited to, proWsbns for adminialratfan, I€conses, penalties, Interest and appeals, &ECTiON 4. The Munlcipaf Code at the Town of Vail is hereby amended by the addillon of Chapter 3.70 Convention Tax to read as follows: 3.70,010 Convention Tax Imposed In additbn to all other taxes Imposed on Iha price paid for rooms or accommodations by Chapter 3.40 and Chaplar 3.60 of Ibis Code, thore fs hereby Imposed a tax of twelve and ilve• lentha percent {12.5%} on the purchase price paid or charged to any person tar roams ar' accommodations In connection with convaMbne or other activities at the Town's convantbn Center- A room ar accommodation shall be daerned to be "in connection with" a convent#on ar other acllvity at the Town's Convention Csntar (t) 8 any of the Intended oxupants of such room ar other accommodalbn Is (ay a member of any group hosting ar sponsoring any convention, meeting or other group acllvity at the Town's Convantlan Center, (b} a parson entering upon the premises of the Town's Convention Canter for the purpose of attending any such convantbn, roast#ng or other group actlvhy, (c) an exhlbllor or advertiser of products a services at any such aonvenAvn, meeting rx other group Itarl's Imported !Gc'~ S+el'ViC+[', Inca Speclalrz[nc1 Tn most F,uropean & laparrese cars Audi, BMW, VW, Volvo, Saab, Honda, Subaru Karl Grill -- Owner fatm¢rly ufi ttl mafnr lnrports service pelage !n Edwards area Dowd Park Buslaess Centex/Lower bevel #201£a)~le-Vail P.Q. Box 2221/Avon, C4 S1G20/(303) ~J49.1337 °~ Open Monday-Friday 8-5 & Saturday by appointment. C. P. NIEEhIA~CH CONSTRUCTION COMPANY _, y,~ut, anuvsy tar lhn uuuc.~tl,urt, vntartalnment, or convenience of those anand#ng, and {2) It the eanvarnbn, meeting or other group activ8y b on any day which is within seven (7) days of the day of owupancy or any ono at multiple and consecutive days of occupancy. 3.70.020 Vendor Respansfbie for Applicability and Liable for Tax Every retallor, vendor, operator and other person why rants rooms and accvmrnadatlons subject to fax under this Chapter shall be reeponslbfa For ascertalning whether rooms and aevommodadons are rented "rn connection with" convsnllona and other activltfea at the Town's Cnnven5on Center and shall be liable (or the payment of taxes due under this Chapter. In connection therewith every such person shall make a return and remit said taxes to the Director of the Finance Department of the Town at such limas and In such manver as the Finance Director shat! prescribe. The lax Imposed by this Chapter may ba included In the purchase price actually paid and Head not 66 slated as a separate and distinct Aam. 3.70.030 Rules and Regulations The Town Manager may formulate and: promulgate appraprfate talcs and regulations lb" elfnctuate the purpose of this Chapter. 3.70.040 Sales Tax Provisions Appecahla The provislnna of Chapter 3,40 a1 Ihls Code; so Tar as [hey are applicable, shelf apply to this, Chapter, including, but nor Ilmked to, provlslons' Tor adminlstratlon, Ilcensea, penalties, Intereai. and appeals, SECTION 5. Before the sales tax increase, reaon tax and convention tax herein described shall be Imposed, this Ordinance shalt ba submitted to and shall receNe the approval of a majority vi the regtatered elariore o1 the Town of Vail voting at the Regular Municipal Election to be held on Tuesday, November 17, 1987. For this purpose, the question to be submitted Ibr approval or reJadlnn by the registered electors. at said election shalt be substantially as follows: 'Shalt (ha sales tax irr~osad by the Fown of Vafi, Coforadv, ba Invreasad from tour percent {4%} to four and lour-tenths percent {4.4%) and a resort tax of bee and throe-tenths porcent (t"3%) on the price paid Ior rooms or aocommodatbns, lend and drink sates, certain tourist atlractlon admissions, the rental of passenger automob8os and on tour bus and slgMaeeing tattler tickets be imposed and a Conventbn tax oT twelve and f{ve-tenths perconl (12.5%) on the price paid for rooms ar ac,.,.,,.,,,..datbns fi connetxlon with conventions or actlvAles at the Town's Convention Center be irrpasad, all fh accordance with the provlslons or Ordinance No. 34, Series of 1967, at the Town of Vail, said sales tax Increase, tourism tax and convention tax to beoorne etfeullva oh January 1, 1988 " SECTION s. Tha Town Council may amend, shat or change Ihls Ordinance, except as to the lour and lour-tenths percent {4.4%) rate of sales tax, the one and three-tentfia percent {t,3%) rata 01 the reson tax and the twelve and Ilve-tenths percon[ {12.5x6) rate of the convantbn tax herein I,.,...~J, by a maJarlty vote of the Town Council. Such arrrandment, aReraibn or change Hoed not be auhmMOd to the regletered voters of rho Town of Vall for their approval. sECnoN ~. The etfeatlva date of thEs Ordinance, 8 approved by a majority of the raglsterad electvre eating at the Regular Municipal Election t4 be held on Tuesday, November t7, 1987, shah be January I, t988, and the taxes Imposed hereby aha8 apply to transadlons consummated on and after said date. SECTION 8, All amounts collected by the Town from the four and lour4entha percent {4A'/) solos tax increase, the one and three-lentha percent (l.34'.) resat tax and the twelve and five-tenths percanF (12.5%) convontion tax hereby Imlrosed shall be deposited In the "Town of Vail, Colorado; Excise Tax Fund" hereby created and shalt be used for the payment of the costs o1 acquiring, conslructing and equipping the Town's Convention Center or fior the payment of the pdncfipal 04 Interest on, and any prernfum due In connection with the redemption of any excise tax revenue bonds issued by the Town fnr such purpose or to the extent that all of such amounts are no longer necessary 1o accomplish the torogoing purposes, such amounts may ba used for any other purpose as may be determined by the Tnwn Cnuncif. SECTION 4. Any lnrortsistenny between the provlslons of ibis Ordinance and those o1 any eppllcable slate statute b Intended by the Town Cnuncll. To the eaten! of an such {nconslatoncy, the provlslons of this Ordinance sitar{ be deemed made pursuant to the Charter of the Town and shalt superceda lv the extant permlued by taw the coMlicting provisions of any such state statute. Furthermore, in accordance with 29.2.10'7(1), Gabrado Revised Statures, as amended, rite Ilmltatlans of 29-2-i08 (2) and 29.2-108(1) are Irtapp8cabia to ttte Town. SECTION t0. 11 any part, sevtlan; aubaectton, sentence, clause ar phrase of this Ordinance Is for any reason held w be invalid, [such decision shall not etfect the vaf(dlty oI the rentairrirtg portbns of Ibis bMlnance; and the Town Cnuncll hereby declares It would have passed this Ordinance, and each pare section, subsection, sentence, clause or phrase thereai, regardless of the tact that any one yr mare parts, seciiona, subsectlans, sentences, clauses or phrases ba declared invalid. SECTION U. The Town Cnuncll hereby Ands, detarmines and declares that this Ordlnartce is necessary and proper for the health, safely and welfare of the Tttwn d Vall and the inhabitants thertsoi. Exchange St~ll'11'IC@S Use of 200 square foot office in exchange for r~ ~ ~ ~~~~ .il.... ., „~J 1~YY11 of Vail as ed In this Ordinanco shall not atiect any lch has accrund, any duly irrgrosod, a lalbn that occurred prior la the etlectlve date hereof, any prosecution commenced, nor any other action or proceedings as commenced under or by virtue of the provision repealed or repealod and reenacted. The repeal at any provision hereby shall not revive any provision or any ordinance prevlpusly repealed or superseded unlessi 2m w)a> > c ~ us rn m w o~ ro QQ~~N ~~ w~-~ m~m~°r-a 6 rs o w~._z~Q ¢ o ._~°c o U o ~tma._U m ~_ ~~rno ~ m ¢~ `mMrj' ..,7 ~ ,~ m ~ c ro ~ ~ L ~ ~ ~~°c ~~~ m LLL O,-~ Y d_`m r-' W ~ ~ a.~ W ~ c '_-z G~ °-` ~ ~ m '4~cor~~ 4ar- t,ICENSED !^f ~"--~ "Pe G.Zry E. Trout Man~~er ~~ ~~ .:`r