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HomeMy WebLinkAbout1988- 8 DENIED Amending Section 3.40.05 Excess Tax Remittance; 3.40.130 Collection of Sales Tax; 3.40.140 Sales Tax Base; 3.40.290 Amendments of Chapter 3.40 Sales Tax of the Vail Municipal Codec }. .. ~ ~ ~ l i ~ ~~. ~~~- ORDINANCE NO. 8 Series of 1988 AN ORDINANCE AMENDING SECTIONS 3.40.05 EXCESS TAX REMITTANCE; 3.40.130 COLLECTION OF SALES TAX; 3.40.x40 SALES TAX BASE; `~" AND 3.40.290 AMENDMENTS OF CHAPTER 3.40 SALES TAX OF THE MUNICIPAL CODE OF THE TOWN OF VAIL PROVIDING FOR RN INCREASE IN THE SALES TAX RATE OF TNREE~-TENTHS PERCENT (.3%); TO PROVIDE THAT ALL REVENUES RAISED BY SAID INCREASE BE EARMARKED SPECIFICALLY FOR MARKETING FOR THE TOWN OF VAIL AND ITS ENVIRONS; PROVIDING TWAT BEFORE THE THREE-TENTHS PERCENT {'.3%} SALES TAX INCREASE SET FORTH IN THIS ORDINANCE BE IMPOSED, IT SHALL BE SUBMITTED TO AND SMALL RECEIVE THE APPROVAL OF A MAJORITY OF THE REGISTERED ELECTORS OF THE TOWN OF VAIL VOTING IN A SPECIAL MUNICIPAL ELECTION; PROVIDING THAT THE THREE-TENTHS PERCENT {.3%) SALES TRX RATE INCREASE RUTWORTZEp BY THIS ORDINANCE SHALL CEASE TO BE EFFECTIVE ON DECEMBER 31, 1991 UNLESS THE EXTENSION OF SAID THREE-TENTHS PERCENT (.3%) BE SUBMITTED AND SHALL RECEIVE THE APPROVAL OF A MAJORITY OF THE REGISTERED ELECTORS OF THE TOWN OF VRIL VOTING AT A REGULAR MUNICIPAL ELECTION PRIOR TO SAID EXPIRATION DATE; AND SETTING FORTH DETAILS IN REGARD THERETO. WHEREAS, the Town Council has held numerous public meetings to determine what municipal projects the public wishes to have public funds expended upon; and WHEREAS, increased marketing of tourism by the Town was an important goal of the members of the general public who attended those meetings; and WHEREAS, the Town Council wishes to implement the desires of the inhabitants of the Town in regard to increased marketing of tourism; and WHEREAS, the Tawn Council of the Town of Vail believes that it is in the best interest of its citizens to increase expenditures for the purpose of marketing tourism; and WHEREAS, in order to increase such expenditures, the Town believes it is necessary to increase the Town`s sales tax rate from four percent (4%) to four and three--tenths percent (4.3%) and to earmark the revenues raised by said three-tenths percent (.3%) increase for the purpose of marketing and promoting the Town of Vail and its environs as a year-round resort. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, that: 1. Section 3.40.050 Excess Tax; Remittance is hereby amended to read as follows: If any vendor, during any reporting period, collects as a tax an amount i n excess of .} ('~--af h i s }eta-1 t~; phi E ~~? as-s THE SALES TAX RATE AS SET FORTH IN SECTION 3.40.140 OF THIS ORDINANCE, TIMES HIS TOTRL TAXABLE SALES, then he shall remit to the Finance Director the full amount of the tax imposed in F1 ~ ` ' this Chapter 3.40 and also such excess amount. The retention by the retailer or vendor of any excess amount of tax collections over the four percent (4%) of the total SAID RATE TIMES THE TOTAL taxable sales of such retailer or vendor or the intentional failure to remit punctually to the Finance Director the full amount ~_ required to be remitted by the provisions of this Chapter 3.40 is declared to be a violation of this Chapter 3.40 and shall be recovered, together with interest, penalties and costs, as provided in Section 3.40. 2. Section 3.40.130 Collection of Sales Tax, paragraph (1) is hereby amended to read as follows: 3.40.130 Collection of Sales Tax (1) 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 t(3 ~-6kEr p-~".°!) FOUR AND THREE-TENTF~S PERCENT {4.3%) of all sales made by him of commodities ar services as specified in Section 3.40.120 and shall, before the twentieth {20) day of each month, mace a return to the Finance Director for the preceding calendar month and remit an amount equal to said-i"c~•r p~c:~* ;-4°J«}~-FOUR AND TfiREE-TENTHS PERCENT (4.3%} on such sales to the Finance Director. Such returns of the tax payer or 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 foil month commencing one hundred twenty (120) days after the effective date of the regulation adopting or revising such standard form. 3. Section 3.40.140 Sales Tax Base, paragraph (2) is hereby amended to read aS fol1OWS: 3.40.140 Sales Tax Base (2) There is imposed upon all sales of commodities and services specified i n 5ecti on 3.40.120 a tax at the rate of -~e~r-~r~Ent L'f%) FOUR AND TNREE--TENTHS PERCENT (4.3%) of the amount of the sale to be computed in accordance with the schedules or systems set forth in the rules and regulations prescribed therefore. Said schedules or systems shall be designed so that no such tax is charged on any sale of twenty-four cents ($.24) or less. (i) ALL REVENUE RAISED BY THREE-TENTHS PERCENT (.3%) OF THE SALES TAX RATE SHALL BE DEVOTED SOLELY TO AND SPECIFICALLY EARMARKED FOR THE MARKETING AND PROMOTION OF TOURISM FOR THE TOWN OF VAIL RND ITS ENVIRONS. ANY REVENUES -2- ..~ ~ l RAISED BY SAID THREE-TENTHS PERCENT {.3%) OF THE SALES TAX RATE NOT EXPENDED ON MARKETING IN ANY GIVEN YEAR MAY BE UTILIZED FOR THE REPAYMENT OF ANY EXISTING GENERAL OBLIGATION DEBT OF THE TOWN OF VAIL. ONCE A YEAR DURING EACH YEAR THAT THE REVENUES RAISED BY THREE-TENTHS PERCENT (.3%) OF THE SALES TAX RATE ARE EARMARKED FOR MARKETING PURPOSES, THE TOWN SHALL IN SOME APPROPRIATE WAY, STUDY AND MEASURE THE EFFECT SAID EXPENDITURE HAS HAD ON TOURISM THROUGH THE TOWN OF VAIL AND ITS ENVIRONS. {ii) NONE OF THE REVENUES EARMARKED FOR MARKETING IN THIS SECTION 3.40.140 SHALL BE EXPENDED UNTIL THE TOWN COUNCIL OF THE TOWN OF VAIL SETS FORTH AND AUTHORIZES A MARKETING PLAN FOR PROMOTING TOURISM IN THE TOWN OF VAIL AND ITS ENVIRONS. (iii) THREE-TENTHS PERCENT {.3%) OF THE FOUR AND THREE-TENTHS PERCENT {4.3%} SALES TAX RATE SET FORTH IN THIS SECTION SHALL CEASE TO BE EFFECTIVE ON DECEMBER 31, 1991 UNLESS THE EXTENSION OF SAID THREE-TENTHS PERCENT (.3%) OF THE SALES TAX RATE BE SUBMITTED AND SHALL RECEIVE THE APPROVAL OF A MAJORITY OF THE REGISTERED ELECTORS OF THE TOWN OF VAIL VOTING AT A REGULAR ELECTION PRIOR TD SAID EXPIRATION DATE. 4. Section 3.40.290 Amendments of the Municipal Code of the Town of Vail is hereby amended to read as follows: The Tawn Council may amend, alter or change this ordinance,-eac~art ~s tc -~.e-.~a6~~ pe~.~°°~) N~~~ ^f +~~ ~mras~ac~-EXCEPT THAT IT MAY NOT INCREASE THE FOUR AND THREE-TENTHS PERCENT (4.3%) RATE OF TAX SET FORTH in this Chapter, subsequent to adoption by a majority vote of the Town Council. EXCEPT FOR AN INCREASE IN THE FOUR AND THREE-TENTHS PERCENT (4.3%) RATE OF TAX SET FORTH IN THIS CHAPTER, such amendment, alteration or change need not be submitted to the electors of the Town for their approval. 5. Before the three-tenths percent {.3%) sales tax increase set forth in this ordinance shall be imposed, and this ordinance becomes effective, it shall be submitted to and shall receive the approval of a majority of the registered electors of the Town of Vail voting at a special municipal election to be held on June 21, 1988. For this purpose, the question to be submitted for approval or rejection by the registered electors at said election shall be substantially as follows: "Shall the sales tax imposed by the Town of Vail, Colorado, be increased from four percent (4%) to four and three-tenths percent (4.3%) for the purpose of -3- ~' ~~ ~~ ~ ~ providing revenues for marketing of the Town of Vail and its environs all in accardance with the provisions of Ordinance Na. 8, Series of 1988, at the Town of Vail said sales tax increase to become effective on August 1, 1988." b. 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 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. 7. The Town Council hereby finds, determines and declares that this Ordinance is necessary and proper for the health, safety and welfare of the Tawn of Vail and the inhabitants thereof. 8. The repeal or the repeal and reenactment of any provision of the Municipal Code of the Tawn 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, nar 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 ar superseded unless expressly stated herein. INTRODUCED, READ AND APPROVED ON FIRST READING this 15th day of March , 1988, and a public hearing shall be held on this ordinance on the 15th day of March 1988, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. Ordered published in full this 15th day of March 1988. ATTEST: Kent R. Rose, Mayor Pamela A. Brandmeyer, Town Clerk INTRODUCED, READ AND APPROVED ON SECOND READING AND ORDERED PUBLTSHED this day of ATTEST: Pamela A. Brandmeyer, Town Clerk 1988. Kent R. Rose, Mayor -4- ~ a ~ ~ ~.c Q o ~ ~ Qc;QO o~~.~ ,? 1, ~ p N n ~`~~'ft1~~7'Q 3 c ~ ~ U" ~ ~ ~ ~ ~ ~ ~ O(p~;pDanQ ~ Y_~ ~ 0 p v rt~vQ v`~~~ N f4a Q ~ ~ O ~ ~ ~ ;mKr Q~~N~~Q~p ~. ~ ~ ~ ~ 3 0 ~n~. m~~ ~ ~~p fl C ~~ Q O cD ~OOOQCt~(~~Q-~ US ~. o ~ o ~ ~ ~ Q nQ~_Q~'~~~m ~C Q ~ ~ ~ ~ {{Lpp ~ ~~j~OycDw~ s~ 4® ~ ~ 7 ~ CD ~; ~.~ N L O Q~ ~ ~ N n~a~ ~ ° ~ ~ m m ~~~'c~~~~~~ ~~ ~,, Qro ~°~ ~ m ~ ~ ~ ~D~~•~~~ o~ ~1_ [] "y` ~ (] _ ~ N ~ fn tt(`~~rr~MyyypV(('{~~' ~ ~_ N "G ~] v ~' ~ ~ GQ~~~~~ O G mN QQ uQ 4 ~ a 7~~p~g~~QH `~` ~ fir, ~ I~ ~ ~ ~ ~,(DD~Q~~'~Q p g ~ ~ ° ~ ro 3m~~-Q~ff~~ ~ t7 ~ s ~ o `~~QO~p~o~ j 0 0 ~ ° ~ ~ ~•~ ~~`x° 3~o nm t ~ o_F ` ~C -w Q (Z ~ ~' ~ Q ~~ WC~ro ~~~ k'' r t~ DC tD ~_ A O D ~ Z m ~ O 0 O r m 0 O w.. 'TI n Z tar. -. 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