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HomeMy WebLinkAbout1991-45 Repealing and Reenacting Chapter 3.40 of Sales Tax of the Vail Municipal Code} '~+ ~ I k ORDINANCE SERIES NO. 45, Series of 1491 AN ORDINANCE REPEALING AND RE-ENACTING CHAPTER 3.40 OF 8ALE8 TAS OF THE MUNICIPAL CODE OF THE TOWN OF VAIL; BETTING FORTH DETAILS IN REGARDING THERETO. WHEREAS, the Colorado Association of Commerce and Industry (CACI) announced plans to initiate an expenditure limitation which included state control of local sales taxes and WHEREAS CACI agreed to delete the sales tax provision contingent upon evidence that all the home rule cities within the State of Colorado are proceeding tO adopt a uniform ordinance as proposed and adopted by the Colorado Municipal League (CML) Berard of Directors and WHEREAS CML has urged that each home rule city adopt, before the end of December the necessary ordinance and WHEREAS, the amendment to the Town of Vail sales tax ordinance will in no way affect the sales tax rate err the sale tax base within the Town of Vail and WHEREAS such amendments are procedural only. Nc~w therefore be it ordained by the Tawn Council of the Town of Vail, Colorado: 1. Chapter 3.44 of the municipal code of the Town of Vail is hereby repealed and re-enacted to read as follows: Chapter 3.4D SALES TAX GENERAL PROVISIONS sections: 3.40.010 3.40.020 3.40.030 3.40.040 3.40.050 s.4D.asa 3.40,065 3,aD.o~D 3.40.080 3.40.090 3.40. a.oo LICENSING Short title. Definitions. Confidential nature of returns. max cannot be absorbed. Excess t~,-x; Remittance .• License and tax addi~ gal. Duty to keep r®cords. Administration. Receipts; DispasitioA. Applicability to banks. Statute of limitations. 1 • ~. seations~: 3.40.110 BALES TAX BeCtiOnB: ' 3.40.120 3.40.130 3.4a.14D 3.40.150 3.40.150 ~.4a.170 3.40.180 REFUND33 sections= 3.40.190 ENFORCEMENT sections: 3.4D.200 3.40.210 3.40.220 3.40.230 HEARINGS AND A Sections: 3.40.240 3.40.250 3.40.260 3.aD.2~D 3.4D.280 Licenses, fees, revocation. Property and services taxed. collection of gales tax. Bales tax base; Schedule of sales tax. Credit galas. Bad debt charge-offs. Exemptions. Map or location guide of t..~~.. boundaries. Refunds. Recovery~of taxes, penalty and interest, Tax lien. Interest on underpayment, overpayment, nonpayment, or extensions of time for payment of tax. Other remedies. PPEALB Hearings by finance director. Review by district court. Alternate review by department of revenue. Amendments. violation ~- Penalty. MISCELLANEOUS Sections: 3.40.290 Coordinated audit procedures. 3.40,300 Intercity claims for recovery. 3.40.310 Natiae of sales tax ordinance amendment. 3.40.320 Participation in simplification meetings. GENERAL PROVISIONS 3.40.010 Short title. This Chapter shall be known as the "Town sales tax ordinance." {Ord. 31(1987) & 1.) 3.40.020 Definitions. As used in this Chapter 3.40, unless the context otherwise requires, the following terms shah have the following meanings: A.. "Acquisition charges or costs" includes "purchase price", as defined in this section, subsection FF. B. "Auction sale" means any sale conducted by or transacted at a o' ~, r r 2 7~. ~ ~ ~ • permanent place of business operated by an auctioneer or a sale conducted and transacted at any location where tangible personal property is sold by an auctioneer when such auctioneer is acting as agent for the owner of such personal property or is in fact the owner thereof. The auctioneer at any sale defined in subsection IT of this sectian, except when acting as an agent for a duly licensed retailer or vendor or when selling only tangible personal property which is exempt under the provisions of Section 3.40.170, is a retailer or vendor as defined in subsection HH of this sectian, and the sale made by him is a retail sale, as defined in subsection II of this section, and the business conducted by said auctioneer in accomplishing such sale is the transaction of a business as defined by subsection C. of this section. C. "Business" includes all activities engaged in or caused to be engaged in with the object of gain, benefit, or advantage, direct or indirect. D. "Charitable organization" means any entity organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment). or for the prevention of cruelty to children or animals, no part of the net earnings o£ which inures to the benefit of any private sharehalder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in any political campaign on behalf of any candidate for public office (including the publishing or distributing of statements). E. "Construction materials" means tangible personal property which, when combined with other tangible personal property, loses its identity to become an integral and inseparable part of a complete structure or project including public and private improvements. Construction materials include, but are not limited to, such things as asphalt, bricks, builder's hardware, caulking material, cement, concrete, conduit, electric wiring and connections, fireplace inserts, electrical heating and cooling equipment, flooring, glass, gravel, insulation, lathe, lead, lime, lumber, macadam, mill work, mortar, oil, paint, piping, pipe valves, and pipe fittings, plaster, plumbing fixtures, putty, reinforcing mesh, roadbase, roofing, sand, sanitary sewer pipe, sheet metal, site lighting, steel, stone, stucco, tile, trees, shrubs, and other landscaping materials, wallboard, wall coping, wallpaper, weather stripping, wire netting, and screen, water mains and meters, and wood preserver. The above materials, when used for forms, or other items which do not remain as an integral or inseparable part of a completed structure or project are not construction materials. Construction materials do not include such things as: carpeting, equipment, furniture, removable 3 . . ~ r ~- ~' _ . ~ ti..~ fixtures, window coverings, or similar items. F. "Consumer" means (A) any individual person or (B) person engaged in business in the Town who uses, stores, distributes or otherwise consumes in the Town tangible personal property or taxable services purchased from sources inside or outside the Town. G. "Town" means the municipality of Town of Vail. H. "Town clerk" means the clerk of the town. 2. "Town council" means the council of the town. J. "Town manager" means the manager of the town. K. "County" means Eagle County, Colorado. L. "County clerk and recorder" means the county clerk and recorder for the county. M. "Department of revenue" means the department of revenue of the state. N. "District court" means the district court in and for Eagle County, Colorado. O. "Engaged in~Business in the Town" means performing or providing services or selling, leasing, renting, delivering or installing tangible personal property for storage, use or consumption within the Town. Engaged in business in the Town includes, but is not limited to, any one of the following activities by a person: 1. Directly, indirectly, or by a subsidiary maintains a building. store, office, salesroom, warehouse, or other place of business within the taxing jurisdiction; 2. Sends one or more employees, agents or commissioned sales persons into the taxing jurisdiction to salicit business or to install, assemble, repair, service, or assist in the use of its products, or for demonstration or other reasons; 3. Maintains one or more employees, agents or commissioned sales persons on duty at a location within the taxing jurisdiction; 4. owns, leases, rents or otherwise exercises control over real or personal property within the taxing jurisdiction; or 5. Makes more than one delivery into the taxing jurisdiction within a twelve month period. P. Exempt Commercial Packaging Materials" means containers, labels and shipping cases sold to a person engaged in manu€acturing, compounding, wholesaling, jabbing, retailing, packaging, distributing or bottling for sale, profit or use that meets all of the following conditions; (i) is used by the manufacturer, compounder, wholesaler, jobber., retailer, packager, distributor or bottler to contain or :label the finished product; (ii) is transferred by said person along with and as a part of the finished product to the purchaser; and (iii.) is not returnable to said person for reuse. Q. "Finance department" means the finance department of the town. R. "Finance director" means the administrative services director of the town or .such other person designated by the 4 ~ i ~ municipality; "Finance Director: shall also include such person's designee. S. "Gross sales" means the total amount received in money, credit, property or other consideration valued in money for all sales, leases, or rentals of tangible personal property or SerVlce5. T. "Gross taxable sales" means the total amount received in money, credits, or property, excluding the fair market value of exchanged property which is to be sold thereafter in the usual course of the retailer's business, or other consideration valued in money from sales and purchases at retail within this town and embraced within the provisions of this Chapter 3.40. The taxpayer may take credit in his report of gross sales for an amount equal to the sale price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit. The fair market value of any exchanged property which is to be sold thereafter in the usual course of the retailer's business, if included in the full price of a new article, shall be excluded from the gross sales. On all sales at retail that are valued in money, when such sales are made under conditional sales contract, or under other forms of sale where the payment of the principal sum thereunder is extended over a period longer than sixty days from the date of sale thereof, only such portion of the sale amount thereof may be counted far the purpose of imposition of the tax imposed by this Chapter 3.40 as has actually been received in cash by the taxpayer during the period for which the tax imposed by this Chapter 3.40 is due and payable. U. "Linen Services" means services involving provision and cleaning of linens, including but not limited to rags, uniforms, coveralls and diapers. V. "License" means a sales tax license. W. "Lodging Services" means the furnishing of rooms ar accommodations by any person, partnership, association, corporation, estate, representative capacity or any other combination of individuals by whatever name known to a person who for a consideration uses, possesses, or has the right to use or possess any room in a hotel, apartment hotel, lodging house, motor hotel, guesthouse, guest ranch, trailer coach, mobile home, auto camp, or trailer court and park, for a period of less than thirty consecutive days under any concession, permit, right of access, license to use, or other agreement, or otherwise. X. "Mayor" means the mayor of the town. Y. "Medical Supplies" means drugs dispensed in accordance with a prescription; insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose useable for treatment of insulin reactions; urine- and blood-testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices; wheelchairs and hospital beds; drugs or materials when 5 T S furnished by a doctor as part of professional services provided to a patient; and corrective eyeglasses, contact lenses, or hearing aids. Z. "Modified computer software programs'! means that one of the following elements must be present: 1. The preparation or selection of the program for the customer's uses requires an analysis of the customer's requirement by the vendor; or 2. The program requires adaptation by the vendor to be used in a specific output device. AA. "Newspaper" means a publication, printed on newsprint, intended for general circulation, and published regularly at short intervals, containing information and editorials on current events and news of general interest. The term newspaper does not include: magazines, trade publications or journals, credit bulletins, advertising inserts, circulates, directories, maps, racing programs,' reprints, newspaper. clipping and mailing services or listings, publications that include an updating or revision service, or books or pocket editions of books. BB. "Pay Television" shall include, but not be limited to, sable, microwave or other television service for which a charge is imposed, except for cable or subscription television fees which are not charged on a pay-perwiew basis. CC. "Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver,. trustee, assignee, lessee or any person acting in the fiduciary or representative capacity, whether appointed by court ar otherwise or any group or combination acting as a unit. DD, "Drugs Dispensed in Accordance with a Prescription" means drugs dispensed in accordance with any order in writing, dated and signed by a licensed practitioner of the Healing Arts, or given orally by a practitioner, and immediately reduced to writing by the pharmacist, assistant pharmacist, or pharmacy intern, specifying the name ,and address of the person for whom the medicine or drug is offered and directions, if any, to be placed on the label. EE. "Prescription Drugs for Animals". means drugs dispensed in accordance with any order in writing, dated and signed by a practitioner, or given orally by a practitioner, specifying the animal for which the medicine or drug is offered and directions, if any, to be placed. on the label. FF. "Purchase price" means the price to the consumer, exclusive of any direst tax imposed by the federal or state government or by this Chapter 3.40, and, in the case of all retail-sales involving the exchange of property, also exclusive of the fair market value of the property exchanged at the same time and place of the exchange if: 1. Such exchanged property is to be sold thereafter in the usual course of the retailer's business. 2. Such exchanged property is a vehicle and is exchanged for another vehicle and both vehicles are subject to b licensing, registration, ar certification under the laws of this state, including, but not limited to, vehicles operating upon public highways, off-highway recreation vehicles, watercraft, and aircraft. Any money or other consideration paid over and above the value or exchanged property is subject to tax. "Prase" or "Purchase Price" includes: ].. The amount of money received or due in cash and credits. 2. Property at fair market value taken in exchange but .not for resale in the usual course of the retailer's business. 3. Any consideration valued in money, such as trading stamps or coupons whereby the manufacturer or someone else reimburses the retailer for part of the purchase price and other media of exchange. 4. The fatal price charged on credit sales including finance charges which are not separately stated. An amount charged as interest on the unpaid balance of the purchase price is not part of the purchase price unless tha amount added to the purchase price is included i.n the principal amount of a promissory note; except the interest or carrying charge set out separately from the unpaid balance of the purchase price an the face of the note is not part of the purchase price. An amount charged for insurance on the property sold and separately stated is not part of the purchase prase. 5. Installation, delivery and wheeling-in charges included in the purchase price and not separately stated. 6. Transportation and other charges to effect delivery of tangible personal property to the purchaser. 7. Indirect federal manufacturers' excise taxes, such as taxes on automobiles, tires and floor stock. S. The gross purchase price of articles sold after manufacturing ar after having been made to order, including the gross value of all the materials used, labor and service performed and the profit thereon. "Price" or "Purchase Price" shall not include: 1. Any sales or use tax imposed by the State of Colorado or by any political subdivision thereof. 2. The fair market value of property exchanged if such property is to be sold thereafter in the retailers usual course of business. This is not limited to exchanges in Colorado. Out of state txade-in's are an allowable adjustment to the purchase price. 3. Discounts from the original price if such discount and the corresponding decrease in sales tax due is actually passed on to the purchaser. An anticipated discount to be allowed for payment on or before a given date is not an allowable adjustment to the price in reporting gross sales. GG. "Prosthetic Devices" means any artificial limb, part, device or appliance for human use which aids ar replaces a bodily 7 function; is designed, manufactured, altered or adjusted to fit a particular individual; and is prescribed by a licensed practitioner of the healing arts. Prosthetic devices include but are not limited to prescribed auditory, ophthalmic or ocular, cardiac, dental, or orthopedic devices or appliances, oxygen concentrators and oxygen with related accessories. HH. "Retailer" or "Vendor" means any person selling, leasing or renting tangible personal property or services at retail. Retailer-shall include any: 1. Auctioneer; 2. Salesperson, representative, peddler or canvasser, who makes sales as a direct or indirect agent of or obtains such property or services sold from a dealer, distributor, supervisor or employer; 3. Charitable organization or governmental entity which makes sales of tangible personal property to the public, notwithstanding the fact that the merchandise sold may have been acquired by gift or donation or that the proceeds are to be used for charitable or governmental purposes. II. "Retail Sales" means all sales except wholesale sales. JJ. "Return" means the sales tax reporting form used to report sales tax. KK. "Purchase" or "sale" means the acquisition far any consideration by any person of tangible personal property or taxable services that are purchased, leased, rented, sold, used, stored, distributed, or consumed, but excludes a bona fide gift of property or services. These terms include capital leases, installment and credit sales, and property and serv~.ces acquired by: 1. Transfer, either conditionally or absolutely, of title or possession or both to tangible personal property; 2. A lease, lease-purchase agreement, rental or grant of a license, including royalty agreements, to use tangible personal property or taxable services; the utilization of coin operated devices, except coin-operated telephones, which do not vend articles of tangible personal property shall be considered short term rentals of tangible personal property. 3. Performance of taxable services; or 4. Barter. or exchange for other property or services including coupons. 5. "Sale" or "sale and purchase" excludes: a. A division of partnership assets among the partners according to their interests in the partnership; b. The formation of a corporation by the owners of a business and the transfer of their business assets to the corporation in exchange for all of the corporation's outstanding stock, except qualifying shares, in proportion to the assets contributed; c. The transfer of assets of shareholders in the formation yr dissolution of professional 8 _~ . corporations; d. The dissolution and the pro rata distribution of the corporation's assets to its stockholders; e. The transfer of assets from a parent corporation to a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, which transfer is solely in exchange for stock or securities of the subsidiary corporation; f. The transfer of assets from a subsidiary corporation or corporations which are owned at least eighty percent by the parent corporation, to a parent corporation which transfer is solely in exchange for stock or securities of the parent corporation or the subsidiary which received the assets; g. A transfer of a partnership interest; h. The transfer in a reorganization qualifying under Section 368 (a) (~.) of the Internal Revenue Code of 1954, as amended; i. The formation of a partnership by the transfer of assets to the partnership or transfers to a partnership in exchange for proportionate interests in the partnership; ~. The repossession of personal property by a chattel mortgage holder or foreclosure by a lien holder; and k. The transfer of assets between parent and closely held subsidiary corporations, or between subsidiary corporations closely held by the same parent corporation, or between corporations which are owned by the same shareholders in identical percentage of stock ownership amounts, computed on a share-by-share basis, when a tax imposed by this Chapter 3.40 was paid by the transferor corporation at the time it acquired such assets, except to the extent that there is an increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. To such an extent any transfer referred to in this paragraph (11) shall constitute a sale provided by Section 3.40.140, subsection A. For the purposes of this paragraph k, a closely held subsidiary corporation is one in which the parent corporation owns stock possessing at least eighty percent of the total combined voting power of all classes of stock entitled to vote and owns at least eighty percent of the total number of shares of all other classes of stock. LL. "Tax" means the tax to be collected and remitted by a retailer on sales taxed under this Code. 9 '~.._ } MM. "School" means an educational institution having a curriculum comparable to grade, grammar, junior high, high school, or college, or any combination thereof, requiring daily attendance and charging a tuition fee. NN, "State" means the State of Colorado. DO. "Tangible personal property" means corporeal personal property. PP. "Tax Deficiency" means any amount of tax that is not reported or not paid on or before the due date. QQ. "Taxable Sales" means gross sales less any exemptions and deductions specified in this Code. RR. "Taxpayer" means any person obligated to collect and/or pay tax under the terms of this Code. SS. "Wholesale Sales" means sales to licensed retailers, jobbers, dealers or wholesalers for resale. Sales by wholesalers to consumers are not wholesale sales. Sales by wholesalers to non--licensed retailers are not wholesale sales. TT. "Wholesaler" means any person selling to retailers, jobbers, dealers, or other wholesalers, for resale, and not for storage, use, consumption, or distribution. W. "Wholesale" means a sale by wholesalers to retail merchants, jobbers, dealers, or other wholesalers far resale and does not include a sale by wholesalers to users or consumers not for resale; the latter types of sales shall be deemed to be retail sales and shall be subject to the provisions of this Chapter 3.40. (Ord. 34(1990) & 1: Ord. 31(1987) & 1.) 3.40.G30 Confidential nature of returns. A. Except in accordance with judicial order or as otherwise provided herein, the town manager, the finance director, and their agents, clerks, and employees shall not divulge any information gained from any return filed under the provisions of this Chapter 3.40. B. The town officials charged with the custody of returns filed pursuant to this chapter 3.40 shall nat be required to produce such returns or evidence of any utters contained therein in any action or proceeding in any court, except on behalf of the finance director in an action under the provisions of this Chapter 3.40 to which the finance director is a party, or on behalf of any party to an action or proceeding under the provisions of this Chapter 3.40 or to punish a violator thereof or pursuant to any judicial order in which event the court may require the production of and may admit in evidence so much of such returns or of the facts shown thereby as are pertinent to the action or proceeding and no more. C. No provision of this Section 3.40.030 shall be construed to prohibit the delivery to a taxpayer or to his duly authorized representative of a copy of any return or report filed in connection with his tax, nor to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the information .contained therein, nor to prohibit the inspection of the town attorney 10 or any other legal representative of the town of the report or return of any taxpayer who shall bring an action to set aside or review the tax based thereon or against whom an action or proceeding is contemplated or has been instituted under this Chapter 3.40. D. The provisions of this Section 3.40.030 shall not preclude the town manager, the finance director, and their agents, clerks, and employees from divulging any information gained from any return or audit to the federal government, the state, the department of revenue, the town or any other municipality, the town attorney, the town manager, or the finance director, nor shall the town manager, the finance director, and their agents, clerks, or employees be liable to any person, firm or corporation for such disclosure made for the purpose of computing or collecting the tax due and owing from any person, farm or corporation, or far the purpose of verifying compliance with this Chapter 3.40 or for the purpose of investigating any criminal or illegal activity. E. Any town officer or employee, or any agent thereof, who shall divulge any information classified by this Chapter 3.40 as confidential in any manner except in accordance with proper judicial order or as otherwise provided herein or by other law shall be guilty of a violation of this Chapter 3.40 and shall be punished in the manner provided by State law, (ord. 3~. (1987) & 1. ) 3.40.OS0 Tax cannot be absorbed. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this Chapter 3.40 shall be assumed or absorbed by the retailer or that it shall not be added to the selling price of the property sold or the services tendered, or if added, that it or any part thereof shall be refunded. (Ord. 31(1987) & l.) 3.40.050 Excess tax; Remittance. If any vendor,during any reporting period, collects as a tax an amount in excess of four percent of his total taxable sales, then he shall remit to the finance director the full net amount of the tax imposed in 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 of the total taxable sales of such retailer or vendor of 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 Chapter 3.40. {Ord. 31(1987} & 1.) 3.4D,D60 Licensee and tax additional. The .license and tax imposed by this Chapter 3.40 shall be in addition to all other licenses and taxes imposed by law, except as 11 ~ ~ ~. ~.~ . ~ otherwise provided in this Chapter 3.40. (~rd, 31(1987} & 1.) 3.44.065 Duty to keep records. It is the duty of every taxpayer to keep and preserve suitable records and such other books or accounts as may be necessary to determine the amount of tax far the collection of which he is liable under this Chapter 3.40. It is the duty of every such taxpayer to keep and preserve for a period of three years all invoices of goods and merchandise purchased. Ail such books, invoices, and other records shall be open for examination and audit at any time by the finance director or his duly authorized agent. (Ord. 31(1987} & 1.} 9.40.070 Administration. The town manager may adopt rules and regulations in conformity with this Chapter 3.40 for the proper administration and enforcement of this Chapter 3.4D. The administration of this Chapter 3.40 is vested in and shall be exercised by the town manager. The finance director shall assist the town manager in the administration of this Chapter 3.40 to the extent provided herein and in the rules and regulations promulgated hereunder. (Ord. 31(1987) & 1.) 3.40.080 Receipts; Disposition. The monies received by the finance director from the tax imposed and collected pursuant to this Chapter 3.40 shall be deposited in the general fund and capital projects fund of the town. (Ord. 31{1987) & 1.} 3.40.090 Applicability to banks. The provisions of this Chapter 3.40 shall apply to national banking associations and to banks organized and chartered under state law. {Ord, 31(1987) & 1.) 3.~o.ioo Statute of limitations. The taxes for any period, together with interest thereon and penalties with respect thereto, imposed by this Chapter 3.40 shall not be assessed, nor shall any notice of lien be filed, or distraint warrant issued, or suit for collection be instituted, nor any other action to collect the same be commenced, more than three years after the date on which the tax was or is payable, nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which cases such lien shall continue only for one year after the filing of notice thereof. The statute of limitations period as set forth herein above in this Section 3.40.104 shall not apply if: A. A taxpayer files a false or fraudulent return with the intent to evade the tax imposed by this Chapter 3.40; or~ B. If a taxpayer fails to file a return as required by Section 3.40.130. In the case of a false or fraudulent return with the intent to evade the tax imposed by this Chapter 3.40, the tax, together with interest and penalties thereon, may be 12 assessed, or proceedings for the collection of such taxes may be begun at any time. In the case of failure to file a return, the tax, together with interest and penalties thereon, may be assessed and collected at any time. Before the expiration of such period of limitation, the taxgayer and the finance director may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. (ord. 31(1987) & ~..) LICENSING 3.40.110 Licenses, fee, revocation A. A sales tax license shall be required for any person who is engaged in business in the Tawn and selling at retail in the town tangible personal property or services that are taxable hereunder which are purchased in the town and are subject to sales tax pursuant to this Chapter 3.40. A tax license shall be granted and issued by the finance director and shall be in force and effect until the earlier of: 1. Revocation of such license; or 2. Sale or termination of the business, if any, relating to such license. Such licenses shall be granted only upon application stating the name and address of the person desiring such license, the name of such business, if any, and the location, including the street number of such business, if any, and such other facts as the finance director may require, No license issued pursuant to this Section 3.40.110 shall be transferable. B. If engaged in business at two or more separate places by one person, a separate 1 icense for each place of business shall be required. C. Each license shall be numbered and shall show the name of the licensee and the place of business of the licensee and shall be posted in a canspicuous place at the place of business for which it is issued. If the licensee does not have a place of business, then the license shall show the mailing address of such licensee. ~, The finance director, after reasonable notice and a full hearing, may revoke the license of any person found by him to have violated any provision of this Chapter 3.40. E. Any findings and order of the finance director revoking the license of any person shall be sub~ect.to review by the district court upon application of the aggrieved party. The procedure for review shall be, as nearly as possible, the same as provided for the review of findings as provided by proceedings in the nature of certiorari, F. No license shall be required for any person engaged exclusively in the business of selling commodities which are exempt from taxation under this Chapter 3.40. (Ord. 31(1987) & 1.. ) 13 ~ ~ i }~ ~ SALES TAB 3.40.120 Property aad services taxed. There is levied, and there shall be collected and paid a sales tax in the amount stated in Section 3.40.140 as follows: A. on the purchase price paid or charged upon all sales, purchases, rentals and leases of tangible personal property at retail. B. In the case of retail sales involving the exchange of property, on the purchase price paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, excluding, however, from the consideration of the purchase price, the fair market value of the exchanged property, provided that such exchanged property is to be sold thereafter in the usual course of the retailer's business. C. ,Upon telephone and telegraph services, whether furnished by public or private corporations or enterprises, for all intrastate telecommunication services originating from ar received on telecommunication equipment in the town if the charge far the service is billed to a person in the town or billed to an affiliate or division of such person in the town on behalf of a person in the town. D. Far gas and electric service, whether furnished by municipal, public, or private corporations or enterprises, for gas and electricity furnished and sold for commercial consumption and not for resale, upon steam when consumed or used by the purchaser and not resold in original form whether furnished or sold by municipal, public or private corporations or enterprises. E. 1. Upon all sales of food; 2. Upon the amount paid for food or drink served or furnished in or by restaurants, cafes, lunch counters, cafeterias, hotels, drugstores, social clubs, nightclubs, cabarets, resorts, snack bars, caterers, carryout shops, and other like places of business at which prepared food or drink is regularly sold, including sales from pushcarts, motor vehicles, and other mobile facilities. Cover charges shall be included as part of the amount paid for such food or drink. The amount paid for sales of meals by any of the employees of the above listed establishments, whether at full price or at reduced price, shall be included herein. F. Lodging services in Section 3.40.020, subsection W. G. Pay television in Section 3,40,020, subsection BB. H. Prescription drugs for animals in Section 3.040.020, subsection EE, I. Linen services in Section 3.040.020, subsection U, 3.4D.130 Collection of sal®s tax. A: Every retailer, also in this Chapter 3.40 called "vendor'", engaged in business in the Town shall, irrespective of the 14 ~ ~ r provisions of Section 3.40.140, be liable and responsible for the payment of an amount equal to four percent of all sales made by him of commodities or services as specified in Section 3.40.120 and shall before the twentieth day of each month make a return to the finance director for the preceding calendar month and remit an amount equal to said four percent on such sales to said finance director. For the purposes of this paragraph, alI such returns and remittance shall be considered made to the finance director on or before the twentieth day of each month if they are sent via the United States mail and are postmarked on or before the twentieth day of each month. If the twentieth day of any month falls on a weekend or holiday, said return and remittance may be postmarked the following business day. Such returns of the taxpayer or his duly authorized agent shall be furnished by the finance department. The town shall use the standard municipal sales tax reporting form and any subsequent revisions thereto adopted by the executive director of the department of revenue by the first full month commencing 12o days after the effective date of the regulation adopting or revising such standard form. 8. Zf the accounting methods regularly employed by the vendor in the transaction of his business or other conditions are such that the returns of sales made on a calendar month basis shall. impose unnecessary hardship, the finance director, upon written request of the vendor, may accept returns at such intervals as shall, in his opinion, better suit the convenience of the taxpayer, and shall not jeopardize the collection of the tax. The finance director may permit taxpayers whose monthly collective tax is less than one hundred fifty dollars to make returns and pay taxes at intervals not greater than three months. C. The finance director may extend the date for making a return and paying the taxes due under such reasonable rules and regulations as may be prescribed therefore but no such extension shall be for a greater period than as provided in Section 3.40.130 B. D. The burden of proving that any retailer is exempt from collecting the tax on any goods or services sold and paying the same to the finance director, or from making such returns, shall be on the retailer ar vendor under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefore. E. if a dispute arises between the purchaser and seller as to whether yr not any sale, service, or commodity is exempt from taxation under Section 3.40.170, nevertheless the seller shall collect, and the purchaser shall pay the tax, and the seller shall thereupon issue to the purchaser a receipt or certification, on forms furnished by the finance department, showing the names of the seller and the purchaser, the items purchased, the date, price, amount of tax paid, and a brief statement of the claim of exemption. The purchaser thereafter may apply to the finance director for a refund of such taxes, 15 • i ~ ~- 4 -. and it is then the duty of the finance director to determine the question of exemption. The purchaser may request a hearing pursuant to Chapter 3.40, and the final determination of the finance director may either be appealed to the district court pursuant to Chapter 3.40 or the department of revenue pursuant to Chapter 3.40. F. The town's sales tax shall not apply to the sale of tangible personal property at retail or the furnishing of services if the transaction was previously subjected to a sales ar use tax lawfully imposed on the purchaser or user by another statutory or home rule municipality equal to or in excess of the sales tax required to be paid pursuant to Section 3.4q.140. A credit shall be granted against the town's sales tax with respect to such transaction equal in amount to the lawfully imposed local sales or use tax previously paid by the purchaser or user to the previous statutory or home rule municipality. The amount of the credit shall not exceed the amount of the sales tax required to be paid pursuant to Section 3.40.140. (Ord. 33{1988) && 2, 3: Ord. 10(1988) && 1, 2: Ord. 31(1987) & 1.) 3.40,140 Bales tax base= Schedule of sales tax. A. Except as otherwise provided in this subsection A, the sales tax is imposed on the full purchase price of articles sold after manufacture or after having been made to order, and includes the full purchase price for material used and the service performed in connection therewith, excluding, however, such articles as are otherwise exempted in this Chapter 3.40. In connection with the transaction referred to in Section 3.40.020, subsection KK, paragraph 5,k, the sales tax is imposed only an the amount of any increase in the fair market value of such assets resulting from the manufacturing, fabricating, or physical changing of the assets by the transferor corporation. Except as otherwise provided in this subsection A, the sales price is the gross value of all materials, labor, and service, and the profit thereon, included in the price charged to the user or consumer. B. There is imposed upon all sales of commodities and services specified in Section 3.40.120 a tax at the rate of four percent of the amount of the sale, to be computed in accordance with the schedules or systems 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 or less. C. Except as provided in paragraph 1 of this subsection C, retailers shall add the tax imposed, or the average equivalent thereof, to the sale price or charge, showing such tax as a separate and distinct item, and when added, such tax shall constitute a part of such price or charge and shah. be a debt from the consumer or user to the retailer until paid and shall be recoverable at law in the same 'manner as other debts. 1. Any retailer selling malt, vinous, or spirituous liquors 16 '~. _. by the drink may include in his sales price the tax levied under this Chapter 3.4Q, except that no retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer. The schedule referred to in subsection B of this section shall be used by such retailer in determining amounts to be included in such sales price. No such retailer sha~.l gain any benefit from the collection or payment of such tax, nor shall the use of the schedule referred to in subsection B of this section relieve such retailer from liability far payment of the full amount of the tax imposed pursuant to Section 3.40.120. 2. Any retailer of food may include in his sales price the tax levied under this Chapter 3.40, except that no retailer shall advertise or hold out to the public in any manner, directly or indirectly, that such tax is not included as a part of the sales price to the consumer. All menus or menu boards shall. state "sales tax included". D. Special accounting-sales by qualified non-profit organizations. Nan-profit organizations selling taxable tangible personal property or services as defined by this code must collect sales tax and purchasers must pay sales tax on such sales, subject to the conditions set forth below. It is the desire of the town council that the taxes collected by qualified non-profit organizations be retained by that organization as a contribution of additional funds to be used in the course of that organization's charitable service to the community. Therefore, organizations are not required to remit or report sales tax collections to the town provided that the organization meets the fallowing criteria. 1. The organization has been authorized in writing by the Internal Revenue Service as a Section 501(c)(3) organization or has been approved in writing by the finance director as being a voluntary, not for profit organization whose fund raising activities are primarily far the providing of services in Vail. 2. The town sales tax shall be included in the stated selling price and the total proceeds of the sale of taxable tangible personal property or services shall be retained and expended by the qualifying organization to provide charitable services; and 3. The activity at which taxable tangible property or service is being sold is an occasional business activity specifically held far fund raising; and 4. The organization applies to the town finance director an an annual basis far a special license to be conspicuously displayed at all eligible fund raising events and provides access to any financial records or documents necessary to determine compliance with this subsection D. (ara. 12(199(}) & ~.: Ord. is(l~sx) & ~: ord, 31(1987) & 17 l.) 3.40.150 Credit sales. A. In the case of a sale upon credit, or a contract for sale where the price is paid in installments, and title does not pass until a future date, or a sale secured by a chattel mortgage or a conditional sale, there shall be paid upon each payment that portion of the total tax which the amount paid bears in relation to the total purchase price. B. If the retailer transfers, sells, assigns, or otherwise disposes of an account receivable, then he shall be deemed to have received the full balance of the consideration for the original sale and shall be liable for the remittance of the sales tax on the balance of the total sale price not previously reported, except that such transfer, sale, assignment, or other disposition of an account receivable by a retailer to a closely held subsidiary, as defined in Section 3.40.020, subsection KK, paragraph 5,k shall not be deemed to require the retailer to pay the sales tax on the credit sale represented by the account transferred prior to the time that the customer makes payment on said account. (Ord. 31{1987) & ~.. } 3.40.160 Had debt charge-offs. Taxes paid on gross taxable sales .represented by accounts found to be worthless and actually charged off for income tax purposes may be credited upon a subsequent payment of the tax provided in this Chapter 3.40, but if any such accounts are thereafter collected by the taxpayer, then a tax shall be paid upon the amounts so collected. Ord. 31{1987) & 1.) s.4o.~~a Exemptions. The following goods and services shall be exempt from sales tax under the provisions of this Chapter 3.40: A. All sales to the United States government and to the state, its departments and institutions and, the political subdivisions thereof in their governmental capacities only. B. All sales made to charitable organizations in the conduct of their regular charitable functions and activities. For the purposes of this section, the definition of "charitable" shall be as follows: 1. For the purpose of this section, "religious", "religious purposes", and "quasi-governmental purposes" shall be defined as being charitable or for charitable use only. 2. "Charitable" requires the dispensation of charity and benevolence resulting in the rendition of service to the Cui~uuunlty . 3. Sales to ministers, priests, rabbis, or other employees, staff members, faculty, and students of religious or charitable organizations for their personal use are taxable. C. All sales which the town is prohibited from taxing under the 18 ~ . • constitution or laws of the United States, the state, or the town's charter. D. A11 sales of cigarettes. E. Medical Supplies as set Earth in Section 3.040.020, subsection Y. F. All sales made to schools, other than schools held or conducted for private or corporate profit. G. All sales of construction and building materials, as such term is used in Section 29-2-109 of the Colorado Revised States, if such materials are picked up by the purchaser or if the purchaser of such materials gives to the retailer a building permit number. H. The transfer of tangible personal property without consideration (other than the purchase, sale or promotion of the transferor's product) to a vendee located outside the town for use outside the town in selling products normally sold at wholesale by the transferor. Z. All commodities which are taxed under the provisions of Article 27, Title 39 of the Colorado Revised Statutes, and all commodities which are taxed under such provisions and for which the tax is refunded, and the sale of special fuel, as defined in Section 39-27-201 (8) of the Colorado Revised Statutes, used for the operation of farm vehicles are being used on farms and ranches. J. Exempt commercial packaging materials as set forth in Section 3.040.fl20, subsection P. K. 1. All sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned or used by: a. The United States government, the state, its departments and institutions, and the political subdivisions thereof in their governmental capacities only; b. Charitable organizations in the conduct of their regular charitable functions and activities; or c. Schools, other than schools held or conducted for private or corporate profit. 2. On application by a purchaser or seller, the finance director shall issue to a contractor or subcontractor a certificate or certificates of exemption indicating that the contractor's or subcontractor's purchase of construction ar building materials is for a purpose stated in paragraph 1. of this subsection K and is, therefore, free from sales tax. The finance director shall provide forms for such application and for such certificate and shall have the authority to verify that the contractor or subcontractor is, in fact, entitled to the issuance of such certificate prior to such issuance. L. 1. Sales to and purchases of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit ar use, any article, 19 substance, or commodity which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded or furnished, and the container, label or the furnished shipping case thereof, shall be exempt from taxation under this Chapter 3.40. 2. As used in paragraph 1. of this subsection L. with regard to food products, tangible personal property enters into the processing of such products and, therefore, is exempt from taxation when: a. It is intended that such property become an integral or constituent part of a food product which is intended to be sold ultimately at retail for human consumption; or b. Such property, whether or not it becomes an integral or constituent part of a food product, is a chemical, solvent, agent, mold skin casing, or other material, is used for the purpose of producing or inducing a chemical or physical change in a food product or is used for the purpose of . placing a, food product in a more marketable condition and is directly utilized and consumed, dissipated, or destroyed, to the extent it is rendered unfit for further use, in the processing of a food product which is intended to be sold ultimately at retail for human consumption. M. All sales and purchases of electricity, coal, gas, fuel oil, coke. or nuclear fuel, far use in processing, manufacturing, mining, refining, irrigation, construction, telecommunication services and street and railroad transportation services and all industrial uses. N. In any case in which a sales tax has been imposed under this Chapter 3,40 on lubricating oil used other than in motor vehicles, the purchaser thereof shall be entitled to a refund equal to the amount of the sales tax paid on that portion of the sales tax price thereof which is attributable to the federal excise tax imposed on the sale of such lubricating oil. The refund allowed under this subsection N shall be paid by the finance director upon receiving under Section 6425 of the Internal Revenue Code of 1954, as amended a refund of the federal excise tax paid on the sale of such lubricating oil. The claim for a refund shall be made upon forms furnished by the finance department. 4. All sales and purchases of refactory materials and carbon electrodes used by a person manufacturing iron and steel for sale or profit and all sales and purchases of inorganic chemicals used in the processing of vanadium-uranium ores. P, All sales and purchases of newsprint and printers ink for use by publishers of newspapers and commercial printers and ail sales and purchasers of newspapers, as such term is defined in Section 24-70-102 of the Colorado Revised Statutes. Q. All sales of tangible personal property purchased or sold 20 ~ ~ ~ within the town if delivered outside the town to the purchaser. {ord. 33(19s8) ~ 4-s:ora. 10(1988) & ~-5:ord. 31(1987) & 1.) R. Modified computer software programs in Section 3.040.020, subsection Z. 5. The sale of food as defined in Section 2012 (g) of Title 7 of the United States Code as of, and as it may be amended after, October 1, 1987, that is purchased by the medium of exchange commonly known as "food stamps", and the sale of food as defined in or pursuant to Section 1786 of Title 42 of the United States Code as of, and as it may be amended after, October 1, 1987, that is purchased with vouchers, checks, or similar certificates of exchange for the "Special Supplemental Food Program" for Women, Infants, and Children. 3.40.180 Map or location quiae of town boundaries. The finance department shall make available to any requesting vendor a map or location guide showing the boundaries of the town. The requesting vendor may rely on such map or location guide and any update thereof available to such vendor in determining whether to collect a sales tax. No penalty shall be imposed or action for deficiency maintained against a vendor who in goad faith complies with the most recent map or location quids available to such vendor. (ord. 31{1987) & 1.) RSFUNDS 3.40.x90 Refunds. A. A refund shall be made, or credit allowed, for the sales tax so paid under dispute by any purchaser or user who claims an exemption pursuant to Section 3.40.170. Such refund shall be made by the finance director after compliance with the following conditions precedent: Applications for refund shall be made within sixty days after the purchase of the goads or services whereon an exemption is claimed and must be supported by the affidavit of the purchaser accompanied by the original paid invoice or sales receipt and certificate issued by the seller and shall be made upon. such forms as shall be prescribed therefor. B. Upon receipt of an application, the finance director shall examine the same with due speed and shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within twenty days after such decision is mailed to them, may petition the finance director for a hearing on the claim in the manner provided in Section 3.40.240 and may either appeal to the district court in the manner provided in Section 3.40.250 or to the department of revenue in the manner provided in Section 3.40.260. The right of any person to a refund under this Chapter 3.40 shall not be assignable, except as provided i.n subsection D. of this section, such application for refund must be made by the same person who purchased the goods or services and paid the tax 21 ~ ~ • thereon as shown in the invoice of the sale thereof. C. A refund shall be made or a credit allowed by the finance director to any person entitled to an exemption where such person establishes that: 1. A tax was paid by another person, the purchaser, on a purchase made on behalf of the person entitled to an exemption; 2. A refund has not been granted to such purchaser; and 3. 'The person entitled to the exemption paid or reimbursed such purchaser for such tax. The burden of proving that Bales, services, and commodities on which tax refunds are claimed are exempt from taxation under this Chapter 3.40 or were not at retail shall be on the person making such claim under such reasonable requirements of proof as set forth in the rules and regulations prescribed therefor. No such refund shall be made or credit allowed in an amount greater than the tax paid. D. Such application for refund under subsection C. of this section shall be made on forms furnished by the finance department. Upon receipt of such application and proof of the matters contained therein, the finance director shall give notice to the applicant by order in writing of his decision thereon. Aggrieved applicants, within twenty days after such decision is mailed to them, may petition the finance director for a hearing on the claim in the manner provided in Section 3.40.240 and may either appeal to the district court in the manner provided in Section 3.40.250 or to the department of revenue in the manner provided in Section 3.40.260. Any applicant for a refund under the provisions of this subsection D. or any other person, who makes any false statements in connection with an application for a refund of any taxes is guilty of a violation of this Chapter 3.40 and shall be punished in the manner provided by state law. E. Claims far tax monies paid in error or by mistake shall be made within three years after the date of purchase, storage, use or consumption of the goads or services for which the refund is claimed and shall be processed for refund in accordance with the rules and regulations prescribed therefor under subsection D. above, except that the proceeds of any such claim for a refund shall first be applied by the finance department to any tax deficiencies or liabilities existing against the claimant before allowance of such claim by the finance department, and further except that if such excess payment of tax monies in any period is discovered as a result of an audit by the finance department, and deficiencies are discovered and assessed against the taxpayer as a ,result of such audit, then such excess monies shall be first applied against any deficiencies outstanding to the date of the assessment but shall not be applied to any future tax liabilities. F. Tf any person is convicted under the provisions of this 22 ~ ~ ~ Section, such conviction shall be prima facie evidence that all refunds received by such person during the current year were obtained unlawfully, and the finance director is empowered to bring appropriate action for recovery of such refunds. A brief summary statement of the above'described penalties shall be printed on each form for a refund. (ord. 31(1987) & 1.) ENFORCEMENT 3.40.200 Recovery of taxes, penalty and interest. A. All sums of money paid by the purchaser to the retailer as taxes imposed by this Chapter 3.40 shall be and remain public money, the property of the town, in the hands of such retailer, and he shall hold the same in trust for the sole use and benefit of the town until paid to the finance director, and for failure to so pay to the finance director, such retailer shall be punished as provided herein. B. l.. If a person neglects or refuses to make a return in payment of the sales tax or to pay any sales tax as required by this Chapter 3.40, within five business days after the same are due, then the finance director shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent and shall add thereto a penalty equal to the sum of fifteen dollars for such failure or ten percent thereof, whichever is greater, and interest on such delinquent taxes at the rate of one percent (1~) per month from the time the return was due, If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added one hundred percent of the total amount deficiency and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable ten days after written notice and demand by the finance director, and an additional tharee percent per month on said amount shall be added from the date that the return was due until paid. 2. Promptly thereafter, the finance director shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice of assessment shall be sent by first-class mail directed to the last address of such person on file with the finance department. Such estimate shall thereupon become a notice of deficiency. Within twenty days after the notice of deficiency is mailed, the taxpayer may petition the finance director for a hearing in the manner provided in Section 3.40.240 and either may appeal to the district court as provided in Section 3.40.250 or to the Department of Revenue as provided in Section 3.40.2b0. C. 7.. If any taxes, penalty, or interest imposed by this Chapter 3.40 and shown due by returns filed by the 23 ~ ~ ~. ~ .. _ ~ D. E. F. taxpayer or as shown by assessments duly made as provided in this section are not paid within five days after the same are due, then the finance director shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, penalties and interest, and the date of the accrual thereof and the town claims a first and prior lien therefor on the real and tangible personal property of the taxpayer except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights have attached prior to the filing of the notice as provided in this section on property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer. 2. Said notice shall be on forms furnished by the finance department and shall be verified,by the town manager or by the finance director or any duly qualified agent of the town manager or the finance director, whose duties are the collection of such tax, and may be filed in the office of the county clerk and recorder in which the taxpayer owns real or tangible personal property, and the filing of such notice shall create a lien on such property in that county and constitute notice thereof. After said notice has been filed, or concurrently therewith, or at any time when taxes due are unpaid, whether such notice shall have been filed or not, the finance director may issue a warrant directed to any duly authorized revenue collector, or the sheriff of the county commanding him to levy upon, seize, and sell sufficient of the real and personal property o€ the amount due together with interests, penalties, and costs, as may be .provided by law, subject to valid pre_existing claims or liens. Such revenue collector or the sheriff shall forthwith levy upon sufficient of the property of the taxpayer or any property used by such taxpayer in conducting his retail business, and said property so levied upon shall be sold in all respects to with like effect and in the same manner as is prescribed by law with respect to executions against property upon judgment o€ a~court of record, and the remedies of garnishment shall apply. The sheriff shall be entitled to such fee in executing such warrants as axe allowed by law for similar services. Any lien for taxes as shown on the records of the county clerks and recorders as provided in this section, upon payment of all taxes, penalties, and interest covered thereby shall be released by the finance director in the same manner as mortgages and judgments are released. 1. The finance director may also treat any such taxes, penalties, or interest due and unpaid as debt due to the town from the vendor. The return of the taxpayer or the assessment made by the finance director, as provided in this Chapter 3.40 shall be prima facie proof of the 24 ~ ~, • amount due. 2. To recover such taxes, penalties or interest due, the finance director may bring an action in attachment, and a writ of attachment may be issued to the sheriff. Tn any such proceedings, no bond shall be required of the finance director, nor shall any sheriff require of the finance director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceedings. The finance director may prosecute appeals in such cases without the necessity of providing bond thereof. Zt is the duty of the town attorney, when requested by the finance director, to commence action for the recovery of taxes due under th~.s Chapter 3.40, and this remedy shall be in addition to all other existing remedies or remedies provided in this Chapter 3.4q. G. In any action affecting the title to real estate or the ownership or rights to possession of personal property, the town may be made a party defendant for the purpose of obtaining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upon the finance director or any person of the office of the finance director shall be sufficient service and shall be binding upon the town. H. The finance director is authorized to waive, for good cause shown, any penalty and interest assessed as provided in this Chapter 3.4(7 . I. If a taxpayer pays for any tax imposed pursuant to this Chapter 3.40 by check for which there are insufficient funds to cover such check, then the finance director may assess a penalty against such taxpayer as follows: 1. Fifteen dollars for the first violation: 2. Thirty dollars for the second violation; and 3. Seventy-five for each additional violation. If a penalty cif thirty-five or mare has been assessed against a taxpayer by the finance director, then the finance director may require such taxpayer to pay all tax payments, whether due or to be due in the future, by certified funds, cashier's check or cash. The penalty imposed by this subsection I. above is in addition to all other penalties imposed pursuant to this Chapter 3.40. J. Tf any person, firm, ar corporation liable for the payment of any tax covered by this chapter has repeatedly failed, neglected, or refused to pay the same within the time specified for such payment, and the town has been required to issue distraint warrants to enforce the collection of any taxes due from such taxpayer, the finance director is hereby authorized to assess and collect the amount of such taxes due, together with all interest and penalties provided therefore by law, and also, the following additional penalties for recurring distraint warrants: ~.. Three, four, or five consecutive distraint warrants 25 issued: fifteen percent of the delinquent taxes, interest and penalties due or the sum of twenty-five dollars, whichever is greater; 2. six or more consecutive distraint warrants: thirty percent of the delinquent taxes, interest, and penalties due or the sum of fifty dollars, whichever is greater. (Ord. 33(1988) & 9, Ord. 31(1987) & 1.) 3.40.210 Tax lien. A., 1. The sales tax imposed pursuant to Section 3.40.120 shall be a first and prior lien upon the tangible personal property and business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, excepting stock of goods sold or for sale in on the other liens or claims of whatsoever kind ar nature. 2. Any retailer who sells out his business or stock of goods, or quits business, shall be required to make out the return as provided in this Chapter 3.40 within ten days after the date he sold his business or stock of goads, or quit business, and his successor in business shall be required to withhold sufficient purchase money to cover the amount of said taxes due and unpaid until such time as the .former owner produces a receipt from the finance director showing that the taxes have been paid or a certificate that no taxes are due. 3. Zf the purchaser of a business or stock of goods fails to withhold the purchase money as provided in paragraph 2. of this subsection A. and the taxes are due and unpaid after the ten day period allowed, he, as well as the vendor, sha13 be personally liable for the payment of the taxes unpaid by the former owner. Likewise, anyone who takes any stack of goods or business fixtures of or used by any retailer under lease, title retaining contract, or other contract arrangement, by purchase, foreclosure sale, or otherwise, takes the same subject to the lien for any delinquent sales taxes owned by such retailer and shall be liable for payment of all delinquent sales taxes of such prior owner, not, however, exceeding the value of property so~taken or acquired. B. Whenever the business or property owner of any taxpayer subject to this Chapter 3.40 shall be placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties, and interest imposed by this Chapter 3.40 and for which said retailer is in any way liable under the terms of this Chapter 3.40 shall be a prior and preferred claim against a~.l the property of said taxpayer, except as to pre- existing claims or liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose rights shall have attached prior to the filing of the notice as provided in Section 3.40.200, subsection C, 2. on the property of the 26 ~ ~ • taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer. No sheriff, receiver, assignee, or other officer shall sell the property of any person subject to this Chapter 3.40 under process or order of any court without first ascertaining from the finance director the amount of any taxes due and payable under this Chapter 3.40, and if there are any such taxes due, owing, or unpaid, it is the duty of such officer to first pay the amount,of said taxes out of the proceeds of said sale before making payment of any monies to any judgment creditor or other claims of whatsoever kind or nature, except the costs of the proceedings and other pre- existing claims or liens as provided in this section. Far the purposes of this subsection B.,"taxpayer" includes "retailer". (Ord. 31(1987) & 1.) 3«4A.220 Interest an underpayment, overpayment, nonpayment or extensions c-f time for payment of tax. A. If any amount of sales tax is not paid an or before the last date prescribed for payment, then interest on such amount at the rate of one percent (1~) per month shall be paid for the period from such last date to the date paid. The last date prescribed for payment shall be determined without regard to any extension of time for payment and shall be determined without regard to any notice and demand for payment issued, by reason of jeopardy] prior to the last date otherwise prescribed for such payment. In the case of a tax in which the last date for payment shall be deemed to be the date that the liability for the tax arises, and in no event shall such date be later than the date that notice and demand far the tax is made by the finance director. H. Interest prescribed under this section and Section 3.40.200, subsection B shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as the tax to which such interest is applicable. C. If any portion of a tax is satisfied by credit of an over- payment, then no interest shall be imposed under this section on the portion of the tax so satisfied for any period, during which, if the credit has not been made, interest would have been allowed with respect to such overpayment. D. Interest prescribed under this section and Section 3.40.200, subsection B on any sales tax may be assessed and Collected at any time during the period within which the tax to which such interest relates may be assessed and collected. (Ord. 31(1987) & ~.) 3.40.230 Other remedies. No provisions of this Chapter 3.44 shall preclude the town from utilizing any other lawful penalties or other remedies applicable to the collection of sales taxes. (Ord. 31(1987) & 1.) BEARINGS AND APPEALS 27 r~ L 3.4o.24a Hearings by finance director. A. An appeal of a notice taxpayer for failure t owed or as a result of to the finance director date of the notice of identify the amount of appeal. ~ ~ .~.. ~._~ of assessment issued to a vendor or o file a return, underpayment of tax an audit shall be submitted in writing within twenty calendar days from~the assessment. Any such appeal shall tax disputed and the basis for the B. An appeal of a denial of a refund shall be submitted in writing to the finance director within twenty calendar days from the date of the denial of the refund and shall identify the amount of the refund requested and the basis for the appeal a vendor or taxpayer. C. An appeal of a decision of the finance director in a hearing held pursuant to Sections 3.40.250 and 3.4Q.260 shall be commenced within 30 days of such decision. 3.40.250 A. B. C. Review by distract aourt. If the petitioner or if an applicant for a refund is aggrieved at the final decision of the finance director then he may proceed to have same reviewed by the district court. The procedure of review shall be in accordance with Rule 1.06(a) (4} of the Colorado Rules of Civil Procedure. Within fifteen days after filing a notice of appeal as provided in this 'section, the taxpayer shall file with the district court a surety bond in twice the amount of the taxes, and other charges stated in the final decision by the finance director that are contested on appeal. The taxpayer may, at his option, satisfy the surety bond requirement by a savings account or deposit in or a certificate of deposit issued by a state or national bank or by a state or federal savings and loan association, in accordance with the provisions of Section 11-35-1O1(l) of the Colorado Revised Statutes, equal to twice the amount of the taxes, interest, and other charges stated in the final decision by the finance director. The taxpayer may, at his option, deposit the disputed amount with the finance director in lieu of posting a surety bond. if such amount is so deposited, no further interest shall accrue on the deficiency contested during the pendency of the action. At the conclusion of the action, after appeal to the supreme Court or the Court of Appeals of the State or after the time for such appeal has expired, the funds deposited shall be, at the direction of the district court, either retained by the finance director and applied against the deficiency or returned in whole or part to the taxpayer with interest at the rate imposed pursuant to Section 3.40.220. No claim for refund of amounts deposited with the finance director need be made- by the taxpayer in order for such amounts to be repaid in accordance with the direction of the district court. The district court shall have original jurisdiction in proceedings to review all questions of law and fact determined 28 ~ ~ r .e.' by the finance director in administering the provisions of this Chapter 3.40 by writ under rule 106 (a) (4) of the Colorado Rules of Civil Procedure. Any writ issued pursuant to this subsection C. shall be issued by the clerk of the district court upon a verified petition of the taxpayer filed within twenty days after notice of the decision of the finance director in any such matter. Such writ shall be served within five days after its issuance and shall be returnable at such time as the district court may determine, not less than ten days nor more than twenty days after the date of issuance of such writ. The finance director shall certify the record of his proceedings to the district court. D, The decision of the district court may be reviewed in the Supreme Court of the State upon writ of error by any party thereto. (Ord. 31,(1987) & 1.) 3.40.260 Alternate review by department of revenue. In lieu of the procedure provided for in Section 3.40.250, the taxpayer may elect a hearing on the finance director's final decision on a deficiency notice or claim for refund pursuant to procedure set forth in this Section 3.40.260. A. As used in this Section 3.40.260, "State hearing" means a hearing before the executive director of the department of revenue or a delegate thereof as provided in Section 29-2- 106.1{3) of the Colorado Revised Statutes. B. When the finance director asserts that sales tax is due in an amount greater than the amount paid by a taxpayer, then the finance director shall mail a deficiency notice to the taxpayer by certified mail. The deficiency notice shall state the additional sales tax is due, The deficiency notice shall contain notification, in clear and conspicuous type,, that the taxpayer has the right to elect a state hearing on the deficiency pursuant to Section 29-2-146.1{3) of the Colorado Revised Statutes. The taxpayer shall also have the right to elect a state hearing on the finance director's denial of such taxpayer's claim for a refund of sales tax paid. C. The taxpayer shall request the state hearing within thirty days after the taxpayer's exhaustion of local remedies. The taxpayer shall have no right to such hearing if he has not exhausted local remedies or if he fails to request such hearing within the time period of this subsection C. For purposes of this subsection C., "exhaustion of local remedies" means: 1. The taxpayer has timely requested in writing a hearing before the finance director, and the finance director has held such hearing and issued a final decision thereon. Such hearing shall be informal, and no transcript, rules of evidence or filing of briefs shall be required, but the taxpayer may elect to submit a brief, in which case the finance director may submit a brief. The finance director shall hold such hearing and issue the final 29 ~ • decision thereon within ninety days after the finance director's receipt of the taxpayer's written request therefor, except that the town may extend such period if the delay in holding the hearing or issuing the decision thereon was occasioned by the taxpayer, but, in any such events, the finance director shall hold such hearing and issue the decision thereon within one hundred and eighty days of the taxpayer's request in writing therefor; or 2. The taxpayer has timely requested in writing a hearing. before the finance director, and the finance director has failed to hold such hearing or has failed to issue a final decision thereon within the time periods prescribed in subsection C. of this section. D. If a taxpayer has exhausted his local remedies as provided in subsection C, 1. of this section, then the taxpayer may request a state hearing on such deficiency notice or claim for refund, and such hearing shall be conducted in the same manner as set forth in Section 29-2-106.1{3) through {7}, inclusive,of the Colorado Revised Statutes. E. If the deficiency notice or claim far refund involves only the finance director, then in lieu of requesting a state hearing, the taxpayer may appeal such deficiency or denial of a claim for refund to the district court as provided in Section 29-2- 106.1(8) of the Colorado Revised Statutes, if the taxpayer complies with the procedures set forth in subsection C. of this section. F. No provision of this section shall prohibit the taxpayer from pursuing judicial review of a final decision of the .finance director as otherwise provided in Section 3.40.250. (Ord. 31{1987) & 1.) 3.40.270 Amendments. The town council may amend, alter or change this chapter, except as to the four percent rate of tax imposed in this chapter, subsequent to adoption by a majority vote of the Lawn council . Such amendment, alteration or change need not be submitted to the electors of the town for their approval. (Ord. 31(1987} & 1.) 3.40.280 ViolatioA-Penalty. Any person convicted of violating any of the provisions of this chapter shall be punished by a fine, not to exceed five hundred dollars or by imprisonment far not more than ninety days, or by both such fine and imprisonment. (ord. 31(1987) & 1.) MISCELLANEOUS 3.40.294 Coordinated Audit. A. Any taxpayer licensed in the Tawn pursuant to Section 3.40.110 and holding a similar sales tax license in at least four other Colorado municipalities that administer their own sales tax collection, may request a coordinated audit as provided herein. 30 ~ • • B, Within 14 days of receipt of notice of an intended audit by any municipality that administers its own sales tax collection, the taxpayer may provide to the finance director of this Town, by certified mail, return receipt requested, a written request for a coordinated audit indicating the municipality from which the notice of intended audit was received and the name of the official who issued such notice. Such request shall include a list of those Colorado municipalities utilizing local collection of their sales tax in which the taxpayer holds a current sales tax license and a declaration that the taxpayer will sign a waiver of any passage-of-time based limitation upon this Town's right to recover tax owed by the vendor for the audit period. C. Except as provided in paragraph (G), any taxpayer that submits a complete request for a coordinated audit and promptly signs a waiver of the Town's statute of limitations found in section 3,40.100 may be audited by the Town during the twelve months after such request is submitted only through a coordinated audit involving all municipalities electing to participate in such an audit. D. 1f this Town desires to participate in the audit of a taxpayer that submits a complete request for a coordinated audit pursuant to paragraph (c), the finance director shall so notify the finance director of the municipality whose notice of audit prompted the taxpayer's request within ten days after receipt of the taxpayer's request for a coordinated audit. The finance director shall then cooperate with other participating municipalities in the development of arrangements for the coordinated audit, including arrangement of the time during which the coordinated audit will be conducted, the period of time to be covered by the audit, and a coordinated notice to the taxpayer of those records most likely to be required far completion of the coordinated audit. E. If the taxpayer's request for a coordinated audit was in response to a notice of audit issued by this Town, this Town's finance director shall facilitate arrangements between this Town and other municipalities participating in the coordinated audit unless and until an official from some other participating municipality agrees to assume this responsibility» The finance director shall cooperate with other participating municipalities to, whenever practicable, minimize the number of auditors that will be present on the taxpayer's premises to conduct the coordinated audit on behalf of the participating municipalities. Ynformation obtained by or on behalf of those municipalities participating in the coordinated audit may be shared only among such participating municipalities. F. If the taxpayer's request for a coordinated audit was in response to a notice of audit issued by this Town, this Town's finance director shall, once arrangements for the coordinated audit between the Town and other participating municipalities are completed, provide written notice to the taxpayer of which 31 ~.. f! j "1y~-' municipalities will be participating, the period to be audited and the records most likely to be required by participating municipalities for completion of the coordinated audit. The finance director shall also propose a schedule for the coordinated audit. G.~ The coordinated audit procedure set forth in this section shall not apply: (i) When the proposed audit is a jeopardy audit, (ii) To audits for which ~ notice of audit was given prior to the effective date of this sectiori, (iii) When a taxpayer refuses to promptly sign a waiver of the Towns statute of limitations found in section 3.40,1D0. (iv) When a taxpayer fails to provide a timely and complete request for a coordinated audit as provided in paragraph (B) . 3.4x.300 Intercity claims for recovery. The intent of this section is to streamline and standardize procedures related to situations where tax has been remitted to the incorrect municipality. It is not intended to reduce or eliminate the responsibilities of the taxpayer or vendor to correctly pay, collect, and remit sales taxes to the Town. A. As used herein, "Claim for Recovery" means a claim for reimbursement of sales taxes paid to the wrong taxing jurisdiction. B. When it is determined by the Director of Finance of the Town that sales tax awed to the Town has been reported and paid to another municipality, the Town shall promptly notify the vendor that taxes are being improperly collected and remitted, and that as of the date of the notice the vendor must cease improper tax collections and remittances. C. The Town may make a written Claim for Recovery directly to the municipality that received tax and/or penalty and interest owed~to the Town, or, in the alternative, may institute procedures for collection of the tax from the taxpayer or vendor. The decision to make a Claim for a Recovery lies in the sole discretion of the Town. Any Claim for Recovery shall include a properly executed release of claim from the taxpayer and/or vendor releasing its claim to the taxes paid to the wrong municipality, evidence to substantiate the Claim, and a request that the municipality approve or deny in whole or in part, the claim within ninety (90) days of its receipt. The municipality to which the Town submits a Claim for Recovery may, for good cause, request an extension of time to investigate the Claim, and approval of such extension by the Town shall not be unreasonably withheld. D. Within ninety (90) days after receipt of a Claim for Recovery, the Town shall verify to its satisfaction whether or not all or a portion of the tax claimed was improperly received, and shall notify the municipality submitting the Claim in writing that the Claim is either approved or denied in whale or in part, including the reasons for the decision. If the Claim is approved in whole or in part, the ,Town shall remit. the 32 •~ ~ ~ ~ a undisputed amount to the municipality submitting the Claim within thirty (3p) days of approval. Yf a Claim is submitted jointly by a municipality and a vendor or taxpayer, the check shall be made to the parta.es jointly. Denim of a Claim for Recovery may only be made for good cause. E. The Town may deny a Claim on the grounds that it has previously paid a Claim for Recovery arising out of an audit of the same taxpayer. F. The period subject to a Claim for Recovery shall be limited to the thirty--six (35) month period prior to the date the municipality that was wrongly paid the tax receives the Claim for Recovery. 3.~Q.3iQ Notice of sales tax ordinance amendment. A. 1n order to initiate a central register of sales and use tax ordinances for municipalities that administer local sales tax collection, the Finance Director of the Town shall file with the Colorado Municipal League prior to the effective date of this section a copy of the Town sales tax ordinance reflecting all provisions in effect on the effective date of this section. B. Tn order to keep current the central register of sales tax ordinances for municipalities that administer local sales tax collection, the Finance Director of the Town shall file with the Colorado Municipal League prior to the effective date of any amendment a copy of each sales tax ordinance amendment enacted by the Town. C. Failure of the Town to file such ordinance or ordinance amendment pursuant to the section shall not invalidate any provision of the sales tax ordinance or any amendment thereto. 3.40.32A Participation in simplification meetings. The Finance Director shall cooperate with and participate on an as needed basis with a permanent statewide sales and use tax committee convened by the Colorado Municipal League which is composed of state and municipal sales and use tax and business officials. Said committee will meet for the purpose of discussing and seeking resolution to sales and use tax problems which may arise. 2. 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. 3. The Town Council hereby finds, determines, and declares that this ordinance is necessary and proper for the health, safety, and welfare of the Town of Vail and the inhabitants thereof. 33 . , '~" w ~~ ~ . i 4. The repeal or the repeal and re-enactment 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 re-enacted. The repeal of any provision hereby shall not revive any provision or any ordinance previously repealed or superseded unless expressly stated herein. 5. All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent herewith are repealed to the extent only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution, or ordinance, or part thereof, theretofore repealed. INTRDDUCED, READ AND APPROVED ON FIRST READING this 3rd day of December, 1991, and a public hearing shall be held on this ordinance on the 17th day of December, 1991, et 7:30 p.m, in the Council Chambers of the Vail Municipal Building, Vail, Colorado. ordered published in full this 3rd day of December , 1991. Margaret A. Osterfoss, ~ayar ATTEST: Pamela A. Brandmeyer, Tawn Clerk ,. INTRDDUCED, READ, AND APPROVED ON SECOND READING AND ORDERED PUBLISHED bV ti t~ e onl v THIS ~~ DAY OF ~}ar~mhar ~ 1991. ~• Margaf~t A. Osterfoss, Mayor ATTEST: Pamela A, Brandmeye`r, Tawn Clerk 3~ r ~ ~ ~~ ~ ~ ~ ~ ~ O 7 ~ ~~ ~ ~p ~U Q~.~ n ~ -~ ~ a ~~o_ ~ o ~ o ~ o ~ ~ ~ o ~~~g,QO°~~ ~ O n ~ ~ ~ ~~N~~g~~~~~~~ ~' ~ AA ~ ~ ~ ~~ ^^ Q'~ T~1 ~ ~ N r V ~ , u` ~ ~ ~ O Q L ~ ~ µ v j Q. ~ ~ {I1 ~ ~ ~'~ ~ ~ ~ ~~~-~ ~~ ~ ~ ~ W ~~ - ~ cr ~ ~ ~ ~ ~~a.ocoa~i N ~ ~ D ~ N ~$O ~~cD~~ ~~pp Q N~ i~-. ,_ I ~ ~ ?fin -f ~' 7 ~, ~ ~ ~ ~, m i~~ c~ ~ u~. t] ~ c~ ~ cD~c ~ ~ r _ , ~ O ~" (D ~, ~ L~ SCR 7 ~ cU x ~C p~~ ~ ~` .1 c(D~ O cCp r ~ 4 ~ ~' °° cap~aq ~ cpTcp Chi O ~ O Q ~ ~ Q cD~C;o~~ ~ Q~~ ~ t '` ,~ . S t ~' ~Q 7}ieLhIlTraa-Aeoemlder8, 199] „vml„r ~ r , ~r,7LTy7N-y:, , ~.t, ..r ~+„ .. ~ r.. ~ r,~Y3,u?:- . ~- P~lhfic Notice OAOIAANCE N0, 41 T]T T~T T('~ ~T('~~T,r-r~C~ ~ ~ Sedan P{ 1991 L V Ll V t 1 v 1 l1 rJ AN ORDINANC£ REPEALING AND REENAGTING ORDNANCE N0.2S, SERIESOF raglwCAUSE THE PEOPLE MUST KNOW" 1941. TO PROVIDE GHAYIGES TG AREA AAE- OWREMENT9 POR SDD NO. 4 THAT LX]N- idhata an as odium imted'brt which hcirded 3.40.090 A{picabiilY tP bAnkr. GE RN THE pEYELOPMENT PLAN FOR 4fare ~~ local ~~ ~r and 7.40,100 Slaluledinrfationa. MILLRACE IV, SCENARq I, WWA C.OSiiFDFF WHEREAS. CACI agreed to dente Iha solo LICENSING PARCEL; ANp SETTING FOR;H DETAILS 1N iar pOriaion Vontingenl upon avidanoa lfsa a! 9ediuns: REGARD 7HEREYO, the home rote cities within tlae State d Colorado 3.t0.1tD Lionaes. ter, rsvocpiion. Copies d rhb wdiaww4 an avaiabb Id ue prPrgedhq to adopt s unuwm wdrwroe r SALE9 TAX d lha TPVm cbrk ~ ~ iluniripal u gu ~CML b d 6 Q rwrmel dri.rosa h ou r• Lua I board d e Diredon vtd ~.12t7 Property vW eervlow la.ed. INTRODUCED, REAL AND APPRbYED ON WHEREAS, CYL hr aped Ihal 4ach homy 3,40.190 CoYadion d salty Va. SECOND READING AND ORDERED ruk cdy adept, befua Uy •nd d DeaarW7 lM 3.40.14tl SPIN tax hose; 5d»du'y d sdr PUBLISHED BY TITLE ONLY ebb 3rd day d rrara,ruy ord.twaee and fax. beoerrrrer, 1491. WHEREAS, dr q'+yndI110M m Una Town d 3.x0.159 Credo adM. TOWN OF VAIL Vat sa'N In. adiy,na wEl h no'••Y shad uy 3,40.140 Bad dabl chuq.afla YaraarM A. patedua sores tarn rata w 1M .air lax base wghin me 3.49 170 Eranpione Ysyw ATTEST: Twmd Vas and WHEREA&;uoh a~. ~..~~ ar PmgdwY . 340.1@0 Map or Ixatkn quWe 91 town Panels A. OraMmeyvt wry. bounGuw. REFUNDS Town Cbd NOW, 7HEAEFDRE, BE IT OROANEq BY ~~ Pddishea it TM Vail Tres THE TOWN COUNCq CF THE TOWN pF VAIL, ' 7.40 190 Refunds on December 9. 1991 CALpRADO: SECTION 1. Chelstar 3,40 d Uy municipal . . ENFORCEMENy coda d the Tawn d Tai s 1»tebY repNlad and ~1°»' aaDi6 roenadad to read r idlwve: 3.10.206 Racorary d laves, panatty and Chapter 3.40 Iro°f&D- SALES TAl( 3.40,220 Inlareat on undarpaymenr, GENERAL PROVISIONS ' ovarpayrronl nonpe}rnenl, d edeminna d Ivry PUf]ff{ai NotlCe se timr: Fd parrrl.ntd sw. ORDINANCE N0, 46 7.40 QIO 3h9n Ulb. 3.19.270 Other remadiN. _ HEARINC6S AND APPEALS 5edea of 1441 9A0.026 Dslintidu. Sedicnr: AN ORDINANCE pEPEALINO ,ANO 3.46.030 Cenlilsnlief mfurodrdurm. 340.260 lieArfnq• by un.noe diaww. REENACTING CHAPTER 3.40 OF SALES TA% 3,40.D40 Tar rannpl M aEsorbed, 3.40.260 Review by diettia mud. OF THE MUNICIPAL CODE OF Tr{E TOWN OF 3.60.060 Exoasr lax; Remdana. 3 40 0 Aanmlb rwieur by dtlpanrmd d VAiI; SETTING FORTH DETAILS IN REGARq 3.40.660 Lkere• and lax addiivmi. . . THEY1ETp. 5.60.666 Duty to keep rsoddr. rwenW. 3.40,770 AmeMmbar. wHEREA9. 1M Cddedn AwadatlPn d Com- 7Aa.9y0 AdMnbtretion. 3.46.280 Yldsdbn • Pavaally. menu. and Industry (CACI) amounted pbns W 940--090 Rataiga; gkpaiWn. YISCBLlANEOUS WILTSHI COURT , r 11 ~ l : ;~--:~. ^~ ji •}. „F _ rf ~. f. ~~n ,i y `~ (~ t x ~,.~ t ~ ...~ ~ n "i ~a .! Twelve Beautiful Residences In The I~emiere Location o-:;_ A LTeautiful private courtyard welcomes you to the twelve spectacular four- bedroam residences of Wiltshire Court. This perfect setting is one of the last prime vacation home locations in Beaver Creeks Resort. Enjoy exclusivity, security, ski-in/ski-out convenience, and fine shopping, dining, and enter- tainment just steps from your door. Attd Wiltshire Court is artfully de- signed so that each luxurious residence offers extraordinary privacy as well as panoramic views. Wiltshire Court..-.the most distinguished address in Beaver Creek Resort. 1 For more information, contact FZic Souto at the Beaver Creek office of Vail Associates Izeal Estate, 949-6400. ~'rdl~. rwrrxrrae W -Grrarmm. m.n norm&M~~. kvi Beaver Creek Vail Village LionsHead 949-6400 479-2020 479-2000 liaary, w eduwliond purparN, d b later na~ Ibnrd tr hlamrllonel armleut sporW tVrry4iilion (but wry 3 re purl d ks ad:rki.. hvoMa fM prPrrrlon d nNath Iwki.s a pusrrrwnp a for tM pravenlion d esuekY fo dvddrnn « anmah, nc part d IM net .arrdnpa d whidt inum rP tM bemf; d any pdvalb rhwerwldar w :viryitlud, Iw aUbsunild pan d iM aulN'rtees d which o w+- ryiq an prtpagenda, w dMrwke anerepi:rp, to idlwnur ipiWtion, and whldt doer rwl A1r- ticipay In, w Lrlnv.+» In any pdiiral cLrya:pn on behad d Any Pandldple fo+ pud;a 011ip pncludlnp Ura prrWlahlnq or diehrLullnp al Nalemanlaj. E. 'Cdrslrudbn rrwlariaY' marts Awpibb penarl WnPe+tY whkh, when wr*44ned wih dMr tangrWa personal prq»rty. i»er Ya #enlrfy to b.corrra an inlegraf and ina.pwbble part d ^ rlruclun w projM Fradudvlp pubic and prNd• lrlylrrlverrynta. {i911raedlnrt mWeML Inci+da, but an nd imiatl b, 4Veh thing. r aapt+all, tvidrr, bu Yder'r Mrdwue, PauFrnq muuWl, oembm. ogrwrne, conduit, ahahk rririnp anal annwi'xJnr. Yreplm. inrena, alxtd- 9d hNtinq aIW oodrnp equpmenl, ibwinq, qWr, grAvd, hnulslbn, Ylirs, land, Irlw, lumber, n+rro•darr4 milAwrk, rrarlar, dl, paint, Pprq, pq. vatrn, and pipe Intinga, planter, plumbmp lWlura. Puily, feirdominq m..h. raatlbase, tdrlinq, Pend, ferrfaryr novel ppe. al+ed matW, 'u Iphtinq, drat, rbns, uuow, lib, bees, rhrub• and of Ml IandacPpinp maleriplr, wellboerd, wall eoplnq, wallpap.r, weather Wppnq, ruin rblSirq, and ;aeon. wafer main and mN+re, and wood prerver The show mdergh, when used Iw }amt, a ahn iemr wAbh do net renvkr ae an integrd a Inaspw•abb owl d • oartplelad dluar» w prp}ed are nd wnatruclron nrtelldr. l'.onarruatrwr n1d«ials Jo nor ircFw7a arh 1Nnpa r: cerpelhp, epuid+n.nh twnhula, remova6ie 1lrlwr, winder cover4aga, n rl0ldu kbme F, 'C«wurarr aryans IAj Iny individual ca- non « (B} p11YOn enpayW In budmsr In Ina Tam My Uan, 41«M. dialrAwflr a dInMWIM oonwns h 1M 7awn tarpiblr Pnao+nd prop.rry w luabb servlw purcllawd {nom rouror kr- irda w owide Yy Tuwr1, 0. 'Toren' rtlww u+r municlp+lly d Uy TPwrs d Vd, H. •Twm Clrrh' nwans rM obra d IM lO.m. I. •Trw4s C.ynoiC m.anr IM wundf d eM Town. d, 'Tarn Yan~paf swan tM esunn9sr d dw rovnn. K. 'CWnfy' nyan Eapb Gwnty, Co6redo. L. 'County Gni rd Reowder me.nr IM munty ubrk and recardn for lM county, Y: 'Dw•rlmenl of Rawnue' moans the depadmaN d rrwnw d rM !Sale. N •plreril Court mason the dwti,a wort n and Ica EapY Cdunl y, Cal«ado. O, 'Errgaped h Bualnn.s In IM Twrn• mearw pedouninq PI providlnq aerviae or felhn4, IruGy. nnlvg, dnrvwhp w halaVnp tanpibb Penoryal propenY Ica Hdye, uw « t'Ansump tbn wihin IAe Taws Enpagod in businrss in tM Town includes, but ~ nU Grtrdatl lo, ony una of the krltnrnp sriivlt~~N by a perwn: 1. brnlty, Indrady, a by a an4ryiary maim lama r LurldVnp, agora, dlws. satearnom, warehww, w uthm pL¢e d Iwsnefe w Ilr n 9re taxing Iur6d;Gl'rdn; 2 5arWa enb w mae amPbyeea, agents a mmrrran.d .d per.enr into rM ruing wow dwrion to wYal brlaa+Or IP install. uaanbb. nh. wrvrw. w assist In 9ra us. of na producm, u%lu danrandrPhon or PRrr rwsona, Mdnls'rns oM w mere •n Vbysn, ng4nlr mri+MrM) •aba r+waa ra Orr drly el • bca l,on w91dn Ir» hurry jwedxnbn; 1. b~r1, IeaNr, nnlnW MMrwiae P wnlyd Isd a y»n d progeny worsen the r,rrry wri.aa+arr; w b. ilrhel rryr+Ibn W» dsrrery nits IM lorry tr.wtle tun w.lh.r a hre,La nWtrh ly„pd F' 'E mrY,t CUnxrracut Irdcanpmq N.derula- conlaFretr, W»IS and f1:(+p~nq wWnto • per rm engaged m~anulacwrvrq, rnnKwvndnq. Iebralalq. ply r p, reladip, haeA qv:q. dnVShvtinq bohnnq lo+ sob. prdu w u}. rhrl meele an d we lalbwmp rondarons: (i} k Vaed by Iha manulerlun+, curpPUndol, wlwbaebr, pkA:er, rylrllbr, parxeper, d~oh,bulw w IwUbr l0 contain a label the lirish W Plpdua; (rh N Ilenielned by said }»rwn a]onq WNh nrd r • prrt d 1M InirMd pojPcr to IMpurrgnaw+; and tint k ne4 relurnpbL l0 rrb grwn for reuse. O. 'FiMrra gpidmbnl' rryans EM {inano. dopann»N d tM tarn. H. 'Firwna Diwtor nyann IM edrrJ,ratr4~ 11ve wrviw» d'nxvw d tM town w wdr olMr poraOn d.s'yyneted try lM munirvpamy; 'Finanpr Diuaur: 4ha6 alga Mduda wvh panoni delignN. 5. 'prwa l;abr' Irtrans IM ldpl a11VUnt reCWed In nnareY, cndd, prsY>e+SY w Vlher cpn- Nderatlen valued m mPr»y fur dl sales, hues, al anlalr 01 langibla DerronP€ property Or serv'rpa;. T. 6rwa Taaabl4 Sob: mans tM mill anouf4 leceirPd In money, credlb, « prrprriy, ercludinq d» fPir rtsukal value d exchanged pgra+lY wNCt, b 1o W soy tnrealtw h IM woof worse d IM reIWnYY bur'neN, ar dher oam aiderPlton vdued in nwryy from say; errd pun dnelN Y nleil wihin thb fvwn end enerece4 witNn rM fxoviflarn d Ihia GlSapte! 3,40, TM taWayer rMy retie trKit in his ropon d pray sally id en amddnl equal IP IM rata Wd'• d pal»rsy rrurryd by lM pvrcMaar rH+an She IUY le onto. IMred w nlundod wirertrer io cash w M aadrt. T!» fair mnrk.l rMw d any eachangsd propenY W Ndr b lu M odd lhredld h tM Usual awru d lM relaAsl's tUUflmer. it hcbdad fn tM W1 prix d • mw adkb, alnall b. ercird.d from lM qua salty, Drs di ralee al rNe1 that a+e ralubd In mayy, when rlxh uIN W made Un- do rklrltllllenaf WN Odnlred, o under dho lam. d rde wMre th- p.Ynwrn d rM prinapd cam Ihreutder b •dewled own . pwbd bogey than rwly days frdn IM dal. d Nb II»r.d. wry erPn podwrr d a» aaM armunl lhn.d my t» Owmtavl Ica IM pu,p,we d InlrPaibn d 11» ear Irrµ,ved t'Y Erb C1,4pler RIP r hr wAwly b.+n reareiv.d h wrh VY IM tral,per tluriy iM ryrlod Ip rrhidr tM tar irysored hY thb Chaptn 3.D i. dw and pay.bM. H. 'linen Serviw' mwu fenb.e irrvNilg proviiun turd claanYnp d limns, irdPdiy but nd Inxrd 1. rags, udlomn, cow+db and drpera. V. 'Liam.' mwy a !elan Mx tonne. w.'Lwtpiy BnvbN' tawary the lurrbhlnp a loamy w wopmmodatiom 6y any pawn, p,nnnah(P, aweootalion, a«poraliwn, rnW. teP aeesnldNw Papaally a any dtnw oorr6lnaiion d irdividuay M rwry kronen b a taerwrn wM Ica w wort-l.reriorr uaae, I1ossMar, a bar tM right w we w praNr any morn h a had, aPadnrr+d tide!, dalpfrp hwy., mdd hdeL gllrlird.re, 0+»et n7rdr, 1rd4ar acaaA, moh7b horny, auW amp, a trdbr wad .a pteR br a period a I..a Ihan rhiy gwyeaRiw dayr vrndek a^Y rarnVeaabrn, pnrdt. right d amass, gwlw b we, d drw 4gn«nwnl a dhbrwbe. 54r6Y next: gage -:Fro; ~t • ~ ,:., r. r:. ,:. .. ... . -~:a:.~:._-=-'- - _ . ~ ~ ~ rr:.r.Yrsira.~,;tl"w~ssaa>•nna.r.r.w-~ Sediwr: 3.40.290 Coordmisd akin prowdurer 3,469w Ir[ndty daimn lw r.npverY. 9.40.719 Ndic• d rains lP4 OrdlnanN amantrrrent. 9.4 P.926 Puniofpaion In aimPlil{oahon nv.slnpa, RENERAL PROVISION9 3.w.D19 6hoA e41e, 7h;r Chapin rhaf a invrrrr a rM "Town 9abr Tax Ordnance.' i(kd- 01(19471 6 1.1 3.46,6P0 Dehniions. M red In rho Ohapn 7.49. rnlra rM oon~ lase aMnNN r6rAulrN. d» luav.riryp Inara shat Mve IM 1olarhq rreaningr. A. •Aa4 bhbn dra+gN w rxnli Indudr 'purdrre wtcl, u dshNd In tots seniors. rub a.dion YF, B. 'AUdbn Wa' nram any nab xrduded b'I a 4amacYd u ^ pnrnarrrr4 dash d buff rws opbratsd by r auaia,w w a oak can dulled and Irarradad N any location whwa tan pbl. psrrorrel P1OPedY is sail M an audionNr wtyn sucR audiYr»er 'r 4vdiry u prl iw tfla GIIPM d rudt panoraa! prop:ady w L b tall 1M Wynn therad. Ttr awtiaryn al .ny rob db}eyd b avb.sdion II d rhb aedion, exoepl w{»n ae~ I'rq a an agent fd ^ day inryW nAaYer w vendor a when aalay only WpArle pbnonY WoPedY whluh b reap under Iha PrtY+laionf d Sedionn 140.170. b a retain d rwrdor r defiled h nr6aedwn FiH d Ihb abdion, arM IM sale rroda by him i. a rKa;! sal.. r da6rrad h aubaeaion 11 d Ihif red'nn, and u» busiaeN Pmduaed b! Nitl auclcnaal h awnsTg4tlhq wcA +ab b lM Venraclipn d a bwhear p defined by suhaeaion C. d Ihk NcEion. C. 'Busimss' indadef x31 eclk'i'ya srp In d ourad b be engaged h wib d}» 041aG~ I pain, ber»ii, w adrudpe, dlrwlIX ind.es6, D.'CharYebb wyanl.dk4r' nwne MY .miry dganlred and trparated ekcbriv.FY for rrlgloua, ohuiabb, et»nliir. INi'ryy iw pubio rdely, - .~ .- .. 6 ,, ~ ~ , 71 r'' ~*, r ~,~~ ~ :b ,,~ r~ i ~ ~y~t"Y' . [y ~ F .7 -Y~ ~~ .'l. , I r ~ ,qg~ Lal ) nt~ vau Tray - n~ecentber s, 199f 59 From pmulous page 1(.'Meyor morn IM mayor d tM teen. Y.'Fladicpl SuPpFes' mean. dnrgs diprued h aACadPnce vdlh r Pre.ry{ptian; iraurn h aA lea forms daPe+aed purauent to iM tliadion d licensed physkian; piuooae uasabls fa lredrnent d insul'rl reactions; udno- end blood-tMl'vp kka and materie6; nsdin measuring and Injenhg deviros, Indudin@ hYPOdermic arrinyee end needba; gwthdic drvriaa: .n ant hwPilat bends: drupe w rtlaleriale wMn lur- n'ahed by a dodo u put d adeunral aw- vices govided la a petknq d wrredive yy@laeaM, corded brat. a hsadrp a:ds. ~~'Modilied Cprprdw Salrwre Proprarrr: a that me d IM Idlawhp rlerrrenb cruel ha pre¢enl: 1. TM lama+alicrr or PabGfiafr d the program Iw IM watomers ww roquirw an a d ales ewlarofa requiremwl by d.. wrvfor o<or 2, TM program roquiw adapWion bi' 1M veMor to M used h • .peeiw ou~ul devios. AA -NewspPpPr means a pubs®I a ghtad on rrwsprinl, inlsnd.d la gPrerd ' w1alian, and pupGshed ragulady u .},on iysrwds. seas' laininy information and Pdilwuls on torrent avant. ant nerve d gsrerrJ iMwwL TM term new¢pay r law tort include: myu:rw, trade pubFatiorr w jWlneb, oredd hullptiM. slew' liirp inwrta. c'rwlrw. dirsdoriw, nape, fwnp programs, reptinls. , . tl"ppirry and mxi- irg services or iuinps, •pr6katlAra Ihu incYxlO an wderi+p or rericim .arvlro. w hocks or padt- al ad'liaM d bONI¢. 138. 'PaY Trier"sim• .hail Induds. 6N rrd ps Fimira0 t0. v-rde, microwave a dMr Islav'sen ro 1w which a [harps b inpoaed, Pxropl la nbl. a ar4aaigron kbribn few whldt P» not ch4pad an a pay-p.r-sires b+ab. CC. 'Pa»on' mwM PnY individual, firm, partnershp, joint venture, Wrpwal6n, stale W uu¢t. rscaveh hwlee, aaipnw, bows w ar,y peroon adkrq in the Iduelvy a ,viva c+paciry, whether, ,r. ,. -W toad a oB»rwiw w Pny group w awcoirWOn .ding u • uni. CP. "Drugs Dispensed n Aaordenp w4h Prascriplon• means dnga dispensed in socvd- mce wh a^Y ales in vniirg, dalyd and sipr,ed pY a Icensad gaditionr d tM Flarlitg Arts, w given aaly by a gadrYiorsar, and irmradiatey reducatl b writing by the pharmacist aaaislanl pharmadah w pharmPCy intern, apediyiny 1M nacre and address d Lira ppsrxf for when the meddne a dray Is dlered W tl:s(ddiwta, F any, to be Pbced on IM label. EE. 'Prwcrplion pnrps fa Animab' meat. drugs dispensed In u _.: vrih any .fiat Yt wrilin@. dated and algnsd by a pradilioner, a given orally by a gactilbneh apecYy'ng the emrrw }w which the rredidne or en,g N dlerod and diredione, k any. to be Afaced on IM label. FF. 'Purdrwa Price- maua tM giro tc the consumer, evdusne d any direct tae irtnoesd M IM federal a .tale g;wemmen! w by this Chester 3,60, arv1, h IM taw d dl relal sake iwoHiny Ihs svcharga d property, abo exduaNe d tM tai rnatkM value d the ProPedY Exchanged u tM name 1'me and playa d the axrAengs Y: 1. Sudr axcharged goperly i to be sold Dsereehe+ h IM used wvrw d the reuEer'a business, P. 9ueh sxchuged prapady i a while rid is ev hanged br arwlMr which and 6dh vehidw as slbjed to lcanslrp, ro@iahuion, a oedilir~- lion ruder vts bets d the aisle, irdud'np, put nd limbed lo, vehidea aperPlinp upon pWlio hphwaya, off-highway raaeatlon hidas. walercr~t end aircrah. Any money w fiber seas' alderalim paid over and above lM vaWe a ev- dwnped property b ubjed to lu. 'Prbe' or 'Pelee.. Pda' indudw: t. TFa amaW d nmsY rsosivrd a des n ash and aedks. 2. Property n laic market value 1vJ,en in ev- dlenpe Mist r+ar la reeab h vas uwal ca+rw d tiro rdaleya bwinesa. a Anr oowidsration vdwd h money, aucit a Indinp tdamps w ourpom wMrabY the rrwwlaa later a aorneorts aloe r.in6unw thn relaibr fu part d tM pvdws prior and dhw m.dla d •xdarwa. E. Thr trial pins Mrprd on orPdh wfw b,- duding firers hrgw which arc tart wperetey stated An mount duvged u irnerwt on tM un- pakt 6akvwe d IM purda.e grip :net pad d N+P purdaas WKe antes. rM amount added to the purchws prig 'r Lwluded in 1M Pdrsdpal amount d • garriuory nob; except IM irAwesl w carrying chrpe set od sePUStely tr«n [he un- paid telarwe tithe par haw grin on IM lace d rM nde i rxa pal d do purdrus price. An amount charged Fa inaurane. m 1hP gWedY sold acrd separlely dated is nd part d 1M par. bare price, 6. hxlr7alion, ddiwry and MrPdrrrg~h chu- • 4 bedroom penthouse • 5 kE slope views • Cherry woad ttuougl,oLh • 1,ocated at the base ofthe sW mauntaln • Possible exchange for other property • $1,300,000 unfumLshed Shown BY A~~olntment Only Call Sue bugfin VAIt -CIOtVSHEAIJ REAL ESTATE (303} 47d•'t60p 53 y E. Llonshr~d Atatl • yell, Co el GS7 GOLF COURSE BARGAIN! '~ ~t, . ,r a~• ! .. r• ' .,p~ t' 1. F ~_, Jaq.~ k-Ya.~, r ~'',; _ ~ f1i11 yl- _ ~p ~ ,~ ~ r , x '-.t !#r ~~~- rr F~ ~I_ Adjocent to Vail Golf Course Clubhouse. Front desk, under- ground parking, pool, Jacuzzi, excellent rental management, on free Town of Vail bus route. ' Uni# X03 --- roomy 3 bedroom, 3 bath, very well maintained. f=uflyfurnished, prestigious location for only .........................................................$2130,000 Cbp for details an 1 & 2 bedrooms avaikabfe. Srfnndess-Cndmus Rent EsEnEe, Inc. y~ ~ 261 Bridge Street Vail • 13031476-}450 Denver 7011 Free 893-3101 Open for your convenience 7 dpys o week- pea Included In the pumhaaa gics and not aeswataty stnlad. 8. Tranepatu'ron and aha draryw to eked dsYwry d tanp+bb pawrud prq»ry to the Purchaser. 7. lulled isdersd mutaadurera exdw [ave., a h w twee on aulomopibe, ties and Ibor .look. B. The yroae parches pdos d a+fidsa sold filer menu}aciudrp q Pkw hPNng bean nwda to order, including the gross value al all Fha materials used, labor and asrvice pedornvad and tlt. prdd IMrson. 'Prw' and Purchase Pdw' abut nd Mcsrda: 1. AnY aP7PS a wa lu .rvoP.d by the &str d Cabrado or by any polkiul 6eivision [Mroof. 7. TM }alt nvarkM vPYaP d praprdy rxdrnyed v such property i to b..old thrrWlx h thr ntPibn usual oocvw d busire.s. Thb 4 nd I'xnded to exdrangaa h Cdorado. tld d data trade-in'a w an abwe6la adjupmant W IM gist' drug giro. 3. pwcounq from M txipeul prior i .uolr d'y count ud the .. ~,. .,rag depwe In ales Iu due b adudy pawed a fo 1M punMsar. An antiryaled diacouM to M .cloned for p.y- rrrent nn w bdae a Wen fine b na an allowabb adjualmenl b lM price ti reporting pmw salsa. Cie. rrwlhsdc Deviros• means anY rtilcid krb. pad. device a apPiiattoe for humor uw wfrioh aids ar rrplaros a bodily Fundion; u designed, navrdPdured, akued a adj,ratd b yt • padiwlr individud; and b prrortyd M a tioensed gaditioner d the haaFng arts. Prow thdic devrow irrcFudr pa uP not Imied b prescribed aud'nory, oph[halmio or ocular, oudim, dental. ar orthopedic devloss or aspkwroPS, oxyym anoentrNwa and wygrn wish raWtad arnsasorks. HH. 'Aelaibr a -Vendor rrnana wry Person wllinp, ,aeNnp or renting Isnplblr peraond pmperiy a sarva»s P1 retail Ratgier aF.dl in- duda any: £. Auctioneer; _ 2. Salesperson, req nlal've, paddler a oenvP.ser, vvha mrkw wlw u ^ d'ved a in- diad +pant d a olxe:a each FxcpPdy a wr- vica add Irvm a dwler. d:InLUtpr, wparvlwr w artployer; 3. char+uas argan¢alion a gov.rnrmnsal an. tdy which make salsa of langbb personal ProPedY fo the Jx/db. ndwiMUrd'uq gsP IW _ -_ syoy, thei the tttPrchrsdiw aoN may haw 6sen ac- quired 6y gill a donation w tl+Pt IM proceeds ue to F» used }ar chardable a paremrrenlal putpcasa. II. Reis'rl 9eba' rreana all ales exapl edobaab ardw~ J,r. Ralum' rcewo do uW lax rspwl'nq loan wed to +epar4 wlea lax, HIL 'Purehaw- w Sale' n»am vrs awu'rai~ ton Iw any comderuias by any person d ian- qbb peraorv} IwoPedY a tavepb amlas Ihet aro purchased, barred, rented. acJd, usd, steed, drlMUled. w oonwnwd, but . Irrdea P tmne side qik d property wrvicw, Thew terms in~ duds cwyd bores, lnsuamenl and wadi orbs, and propedy and Pertioea acquired 1. Tranaler. aihPr wndh'oruYy abackrlsly, d tilb a poafwaion or bdh to ungbk psnond PmpanY; 2. A Mora lease-purclups apreemertl, tall Or gram al w Haan as. Inoluding royalty aprasmenq, to u» [uykla personal P•rP•rty' w Nxabla asrvkar; the utiYUlion d colt oprrurd davlas, rxapt [wncparatad tsWiwrtrs, whip do nd rand artrbs d tanybls W»w>•i qup.rry aha11 M .. .' , a11on Iran rPntab d Wg2r1e psrsorW gtp•rty. 5. Pedomrrioa d ta..bb a«vlow; tx ~. Banat a wdFUpa for W.r goPerty u wr- vioea Irwiudinp RH,yoN. 6. 'Sala' or •Sa6 and Plrcfiaae' ududw: a. A dMaon d padnanhip u.w amwrp tM Parina» acoordinp !e their Intussta In lM pMnmhp; b. Tha iumahAn d • oorporalion 6y [he n d a businwa and fire bNe1N d drdr 6uairswa aaxsts b yr aorvoratiw, h vwdrurpr for d d IM owpcration'e odalydivp clod, w- ~ 9~Y'^@ .hares. h 1*eporlion w thr Peer oontrUuled; a The trandw d ..a.e. d at . ~ ..! • h d,s lormalion m duaelutlon of pmfea clonal wrporalioru; d. TM diadulbn and lM qo tau diir~don d the corporaliw,'a .ells lA ila NorirhWten; •. Th. Mande d ..seta Iron ^ Parent wr panlicn b a ail,.IdV.ry carpwuiors a cwpara~ IoM which ue oWrlsd u Isaal ayhY perava a' pia pxMt eerpe/albrt which Manlier 1a rAleiy h exclwga for slodr v aewtiiea d IM suMkury mrPor.tiarr; 1. lNr bmdsr d .septa Iron a arbPkiPry or- pwation a aorporallwq which ue owned of bast eyhl paroent M Ehe grant cagvation, to a parent oapceabon vdr>Lh venslar b .ably n ex- drlfrQe !w uod4 w aswdFwa d vrs pwelrt 00f- poretxm a IM ad»diPry wtieh ,ooeiwd the wets, yy A tIaAIN d a prlrwraitkf Inbrpat; h. TM tranaler In • rswpunixaliun q allying umlw Section ~60[aj[II d dt• IMarnni neronue Cads a tvK, as amrWed: f the Iwpalion d a Wnre»hlp 6Y the Irendw d Pawls to do po+tnsrdrlp w vmdpn to a pannerahp h wdrar,pa Iw Wos»nionere i.aer~ was in 7M yulrwsh{r; I~ the rapoawaabn d ps»ond gtgarly pY a d.utsl mwlga@e hdrkr w lorsdosura by a Sin tNAfu; and k The Iranalr a wMa 1»Nveen grant and dowdy hold arbaldWy oerpormbns, a brlwaan subsUisry owporuiaa ctrdY Mld by 1M ..rtes parrAl GOrporPllun, Pr balW wan pAfpOf lllana which an vwrrad by ptP smta shrehdden fi A4mkwi paroantps d doo4 ovm.rehlp mount.. oonpNSJ M ^ shuapy~dwe bask, Meran - Isx lnroaed by the Chatv.r '.tae woe IWd 6y lM l+mdrw mrporMlpn +t IM Iinw k acqukrd svch wMa. Except b FM svlsrd i!M IhMe b N in~ .Pees M IM fa4r rrrPrkal vdw d such ores fwuAlr+p hom dr. nwvdWUrrq, lahrlrstinp, or phpkal ahangirq d thr asst. by tM tranal.rw oorparatiwt. To wish Pn sviwl any Uandw rdw~ red to in thla puayrnph (11) shall oorauuta oak gw4dsd bY' Scubas 1sD.fsO, alyeelvan R Fa 14a purpww d uL pvagnprr Y, a dreeN hskl ulaidirY oerppryipn b ar1P h whkh IM par Ml aArpwrrm wma clod pelerali5y u IaPal eiphtY F:.rsN+l d Ilra rWwf owrb,nad vav,y puwrr d all dww d aWvk .nGl«I lu w,re u,d ovma r t.au rigMy parerrd d tit total number d .hues d aft dMr stases d slwli,. Lt, -Tu' rrrPVn IM tax to bs oaleded and rrrniltrd by a rWWr on sake taWad teld.r thi IAAt.'SdwcY' nWn an rduWiond inalnulpn having a curtkulum comparable to grade. grgrtyrar. iurkx hl h, hlph .shod, a mMegs, w any oorrbinu'xrn tMraul. ra¢d'rinp cloy ahsn- dannP and phuyhy a tuillon 1w. NN. 'Stall n»+na Ily Slats d Cdoredo. 40. -Tenpiie Prrsonat ,'rq»nyr rrwsrss ow- gr+sal perwnd gopany. PP.'T.a Pdicbnny' nwarts anY amount d Irv See narrf pr{ge ~ .~1~ l fi k.n '~y~Tr~y~a~ ~ ~i.r,te t,•~ ~~m~1 YT. j ~~.~ 5, Y !a ~• y s '' r' F ~~rw •• ; 'y; ' - Potato Patch Luxury 4 hl;dro(nn, five bath lowl,lulm(_~ with spectacularvieus of Vail hlounlain. l~,rgc sunken living rlx,nt, two car garage, two large private decks and top of ti,e line applianl,~. Frnrn $440,000, seller financing available. Avon Center Furnishe(l 3 hedmnm, 3 bath condominium facingAvun'sNottingl7au, l,~,kc. tlnobsirucl(st views of Beaver c:n~ck. only $125,DU0, seller financing av:tilahlc. Beacnn [Till Immaculate 3 l,edmom plus, 2.5 bath candan,iniun, with great views of licaver Cmek. Large sunny deck, oversiied garage, new citrlxt. f)nl}' $125,0(}0. Fallridge .flits space an the Vail Golf Cut,rsf~ with tmdcrgroundparking E'ully iutpravL'ii and cagmtt~(I.4,0(>$ squalT~fect in two,lnils. A1ay lx' purchast~i separately nr Ingather . $305,IOn fur bulb, seller financing availahl(• Beaver Creek 1.45 acre home site close to the crf.~:k 'Icrrrfic VlP4VS Of Skl Sl(Ipes. IALS Of Snn, I IIEI111,~ 1f1 efts r(il(1}' t0 llllild. $245,000, sailer financing available. Industrial L•'agle Industrial Park next ur Eal;le (.;ounly justice Center in [;ogle- 9.564 acn_•v h,Ial. Priced at $t+I2,3t35. "`~'~ ~~~ a Shapiro Realty, Inc. Call 949-7979 fur a,urc infnr,nation Inquire ahauE properly ntanagc,nent scrvir~es Facfi clpu is htdrrvn5saf,~wrxd ud rTvrdnl Fi,.ul huotrcq ¢},gxunw • ~„ ~~~,~~~ r Fxqulstte Condominium Nremier ~oCadon v .. .., .. k:...;;... .1..~.~-.w.v..._.... ra-...a...--mac .« ., .w, -.~, r- --, .... -_ -- ..,. .. 6V 71te7rGtI7YaD-Iaecember6, 799] able to only a few. Y' ; The European ~ anlhiance of Cordillera includes the four star cui- sine of Restaurant Picasso and a health and beauty spa within the aril pr¢UlOItS ,pLge d 1hVa Chapter 3.4D. Irwn divulpiinqp arty Information pa`nb Irom wry bde ea a lax M anlWnl n ezpn d Ian prcent Ifsaf N Isot tgsoltad w not paid on a tnlae the B. The tern dlidak durQad tvitn rM awtody rotum w w,di fo pu [atlas[ pwgnmMl, the d hq [oral IflxaUe sales, Ihen he stall remi to dw darn d relurm filed pursuant b thRr Chapter 9,10 shd stale, tM dgsarfinenl d revenue, Itr town or MY the linar,w d'reclw du IuY n•I Mlounl d the tar CD. 'Taxable Sales- memc pros! sales bas not I» required to product Guth slums ar dhq muNr: E , 1Y» IOwn aaww IM lovv'n Vial Y Y irrpoRed in !hi chapter 3AD antl elw such ex~ My ezenpima and deductions apacilied in Ihs evidence d My man«s wnlrrssd IMrsjn it pt'Y menaper, w the lnwroe daedor, cwt shat the cees amwnt, TM rotemrm by IM telaY•r w ven- eade, action a powedirq h any noun, ezoepl on h• lasvrl rsanepsr, Ihn Fir,nnon diredw, antl Ihair ' dor d any szonaa Mnun1 d la,r gdfednnf war RR. 'Teyaayef means anY pendv x6lgaled ~ °t ~e 1inRnoe di•ad h en acdidn under Iha apanls, ck s. or ertpioyaa 6s I r¢ble 1¢ MY Iha lour perwnt d Ihb IMaf lazabla solos d suet[ b cPYact Mdlw paY tax antl« the terms d This Provggna of Ihi Chayar 3AD to whirl, Ih-hnRm ' penort firm a avrpwatign fa such dachsure ru[aigr a vendor d the'ntenlionat [allure to [sari[ Coda ce diredw w a poly. ar m behpll d My party to made fu Iha purpose d arrtplttirp w mlbctinp puratuuAy to the linarre dredor Itre lul amount S5. 'Whobawe Salty' mina sake tc licem M sawn w pyocaedErp bMef the povisicr,s d Iha 1aa dw and vvnitp Irem MY penan. firm or ranuired to be renvnee M the provinna d thh sad relaibrs, ' luh6•+s demon a wlobsdon fw Shis Chapter 5.40 a la punih ¢ vidatw d,•nd w oarpMtlion, w Iw IM purpwe d vril n y p c°rr' ChuYNer 3.4D u dsdwed 19 Ise a violrl~un d Ihi reaak. Sales by r4trdesalero to cansumero ale Pursuant So MY rJdD1aI oW« in wfiich weM fhe OOUn nay regale 0u pradud'Dn d wd rrry ad- plianw Hilo this Chapter 3.40 d iw the pwposa d hveslipaling My cdrrind w iYapsd adivily Ch:wle+ 3.40 acrd shat b¢ iepr~ged. IPpPlher " rwl wholesale Saks. Sala! by whobsabn to rron~ficeraed rwilars we nd wholesale solos. ny in eviderwa w mrdr d ar 1, tdwry a d the . E. Ylln'tavrr, aeioel a . ,.. , « any span[ h, unreel. penahres erM Coals. u provided in Chapter SAO. lord. 31{19&71 and I.y 7T. •Yphoksabf means anY penan wtnp b fads shrwn t+rorsby as are peninerk to rite Pdbn Ilr«ed, who fh•1 tlivu~ts My niwm¢lion clan 3.40.060 Loerwe and lax •ddiianW, reWibn. johhen, deabrs, w dMr whgbfal«f, O1 P1Of°Odr"p and ra nwre. C- Ne prwiston d d,k Section 3.10.030 shat aakd W able CFup•v 3.40 u centid•ntiw h pny menrsr esospt in ... ,. wnh proper }dicial Th• Irwnsa Md lax inpoeed M fhb Chryr4ar tw resat. and rDl Fw slorapa. we, canwnpion, a di hih li fM conaErwd to prohibY the de1H•ry [o a laxpayq . ceder tr o dlyrwjy pfoYidwl h«•ir a bI' dher 3 49 abet ba n addRian to aft dlHr licenaea suet i s u on. uU.'KTwNaRI.' rrtwrn o sale by ri,Pleaabn q b he duly •dhorund reprAwMtal'IVe d • wpy d Iwx anal ne palsy d • violation d Ihi Chrysler lams rnpased by law, Weep[ es amarwise ~~,~ In Ihn C h•irler 3.AD. {[Ad. 31{1907] and to relni +x+ercMnts, h ~a any cram w report lied in conr,xiion with hk lax. nor to pronbil Iha publidnirn d wtlilio a 3.l0 ^nd eh•{I be punished in the mannm provided by Stsde 1•w. (Cd. 3411987) arW t.l 11 doea not ~~ a dotakn ~ esaar ar sob by wfiolMakrs to wen wxarwumen r,c11n cksslied r to prevent the Idsdy'xation d pw• i L 9.40.040 7az canna be absorbed, 7.40 Das Dut to h i IM d y d 4iaw~i romrds. pr b kee PnJ + dY resale; the lallq typm alyl ba deemed b ib I cu v fepons d rdVmi and (M idwmalIXy fa/l• lexwd IMr«n. rlor to prohbi! IM Impedion d the h ! VNflwYul 1w My relaiel b exh'enib p hold out tr sEwe t¢ Me public w to any custo.rwr p Y p Y anp1w ar:tabb record! and such alwr hoxi,s ryt:ul safes and shat be subject to the provisioro d rhia Cluper 3,10. (Col. 3A(19pO1 and 1: Ord, y y opal PYpaglwiw d Iwwn Mane wen dirr , tl'•edl yw ind'aedly. that IM la. w My pan Ihrs~ ' or aoontnN w may 6• neVBaswy n d•Irman the amount d lu for the wlkcwa d whid h ' 31n987} wd 1 y the bwn d fie capon w rdwn d My 4•xpayw who shat tdrrp M adcn to sr .side or wxisw d Yroeaed by Ih w Chsgr 1AO shat be aa~ auwd a absorbed IYf fns relaiq w Ihw Y shat r e r iia6b rrnd« Ibis Ch Rper 9A0. Y "r IM duty d ~ b~Conlltlal ~ %d rNwna iudawl Haar a the lax based 1Mrson w apainet rRi,an an araim « xr h N ld d h b I not bR added b the adfnp prw d IM propony d > aNry sod, leq,ppyyr [o h areP and pnrw irr pry d Oues years dl Vnvoi9es d prwds Rnd as dnenxne provufed h•r•n, au twm nunspsr, t tceec np oonlwlp e w tl een re staut.d ands[ Ihi q 3Ap, G'°PI a d w 4 I• se+vioea feMerad, w 1 added, Ihw h or M parl Ih reel aAall ba nlunded. 10rd merchandise purchued, An such boobs, the linanoe dwsdd, and tluir ~¢• Wrk• Md 0. TFr• prwkioru d 1hn Sildion 9.4p.IX10 . 1 ~ 31 198 and 1. irweio••, ar,d dMr records anal be open id ez- . ,slut nal diva ~ My Ydc4r11Maa1 pa.,ed Iran MY rattan [clad elder MM . . ilea[[ rld r><acY+d. Ills lawn mrwper, dla finarloe dlredaf rld Ylek apd,k olelNa ofd 3W,y0 Erwew Iasi tierritlarrrr. N an f d ' srmalim rmd r4rd4 la My isms bt' IM linarne duedar w his daly sulherNed span[. {Ord. , , . ~ ~ y vala or, u ~ •rh' ~~ ~ ~,. - 31{tpBTj and 1.F ff. 1 Ca-rclillera. ~or'1'hoseWho Defer 1Vlountaintop l01-~ooftopViews. While many admire our in environmental sensitivity. The The addition of a }-late ]twin I?ttropean flavor and unequalled generous homesites, villas anal designed championship golf mounWintnp views, we d rather luwtthnmes sharing this be admired Fur the unequalled environment wit[ he avail- mountaintop environment -and our efforts to protect it. from intensive open space planning to assuring a Safe wildlife habitat, Cordillera has ~.__~ became a --~ ~~ ..~ ^~-s r ~~I, couyx is sure t!Y complement the lodge's Fine amenities. Since Cordillera's unconvuun study `renowned C.odge ar Cordillera. rr 'w9 'L ~`i~ -~ :~~. 7r ~' ~ ,vase ~4. -~ `.- H ,1.~ ~M qualities can only lYC appreciated first hand gall 800. G24.063'l ta- 926. 3505 for a private showing. ~~~ f~^' `1- " ~f~ pmywrr F.k9,trrdr, y6rAy.lTuvi4wa.~>rr.air. Located 7b Miln vast d Eiuvtr C k off kiwybon &ioaw (seek Ihaxl. Vail Ass ~c:iates 12eaI }'talc. -~ A.xc usrvl, abrerYls s~ ~~1aR1.~ss~l~~~~}$}},,,.fff~''' t ~[3 yy.~1 ~. ~'Ryp~ t.,-,~,v~' ~ t. 1yw~~t'„ ~,~~r_'~ ~~ ~Ab,j '{t ~,Ti 4~f aF' '~~ ~y„V~'~A",~ a i~ ~ ~ % ~ , r• + r t ~ J ~ ay,. k . FI .•gi$g.. ~i s.~,« _aaf~ ~rk&i",6.,~tby~"r' ~.dadi~i. aA0,070 Mmininelx,n, i The sown manayor rngY adopt rube antl rrpulran. in wnlwmny with IhN cnPple+ a.a0 Iw ur Prgnll edniai5rarion w,d «,Iaoenrnl d Ihk Gnysln! 3.d0. TM gdmnglwlion d IhR Chapter 3Ab k ve•led in Rnd abet be exartyyW by the town n,anaper. Thp hnenc• dgwYw shatl wk4 Iha lawn manapr rl 4lra adrrringlralnn of Ihq Clvain« 3.40 lu pxt axlMl {aatidod hure'in and it SM rubs and repuL limy promul9efad horeundel. IDld 311tOF171 antl t.l 3A0080 R•oepa; pnPuaVlgn, TM man Ns rsoeived by by linanav dxsclor from IM laf :Ip sod RPd wlkc,ed purauanl to thN Chapter 3,A0 shell bs deposnsd In She penwai fund and cay,ilw projects luwi ul Oro lwm. (Ord, 31110671 end t.l 3,60,00!1 AflldicWxtlY Iq hRMa 1'h• provmona of IM Chalner 3.40 shat apply 10 ngtonW Innhlnp RfaOCbliwn Rnd IO I,.V.M! n,~ panhed Rnd ahwte»d urWer Hero 1,'.w. SUrd. 01{19fl71 Rnd 1.y 5.40.100 Staare d inrrrwrs. flu [saes IPr nny period. Ia9elnef with ,dsrPS! Ihurecrl aM penalios with r•sY»cf Snarero, im pasad by Ihl• Chapter 3.40 shall nut be aaaexed, nw yhaY pny ndioe d I'wn be 1,RW, w dihsint wwrwn ksu•d, w soil fa wlbction bs lNliuled, nw Pny 9111¢! ad'ron le wYod I}yq agme be as .._ _._ f110f• [hM three ypwf p1I•i Iha d•IS r¢, .rhNs Iha Ipx was or N W YabN. nor shat My tM arlinw dur sod, Wriod, ax¢apl fa 1.4N eesessed bslwe Iti •xpeWion d soar period, ndie• d Y•n wYh aespM b wnbh has b•art ILd prbr b tM •xpirrbn d Ruch period, in wh6h sues Ruch Yrr ehNl oonnnw only for or,e Ys+Y sNr 1M lipnp d Worts Ifr•r•cl, TM Halal. d Irnlriorw grfod v sal fenh Irr•in above h Ihk $Mbn 940.100 ehRli nd asgly 1; A. A /nyyr liw • lake a lraudukm carom alto uu blMl le wade nu lax irposed by Ihi Chsirl•r 3A0; w p. M ^ fa'waYq talk la R. a rylurn as required by Sedbn aA0.130. h pu lass d .lake w haudubw rylum wlh the Ynlnnl to wade 1h• lax Ir.nosrd by 1hN Chy,br 1.10, Iha {ux, trpelhm whh 4nl•rest end pgnahNS Ihmeun, may ba aaesaed, « proeoodir,y Iw the xnlbdim d such W M may no twpun d any i'xn•. En 7M one d lai4u b rip a return, IM Ipxi lupelnw win in. 1«en Pnd psnahw Iharaan, nay 6P aas.iaed Md txlkrcted w any time. Bdw• Ins axplralion d such palibd d imldion. the tnxpayer end the f anw di•elp nay upr.e n vniing IV M reran un th•red, Rnd IM parity[ aP .p+eed en mly b• exlendad by subaegwnl pgreanwms in wading {Urd, 3111 a97y antl I.) € ICENSINO 3.40.110 11 Wows, fee, mvwarnn, Yl. A Yalsa lax ioena• shall be xnquiled IIX Bry per un wfra N snpeprf rn brlf'DOaa b lha Town d sRlli p w rekvl h the town langrblu pgrscod ' proyanY w wlVie»s real ary IRxdtlq hgraender whrh we Ywrdla••d ir, the 1¢yln a++rt 4.a .vble t to soles to ywnu•N to Ihi• Chaptr 3A0. A lax license shay ba pryNnd and issued by the [loam oe diedw and ahgY M 4r lorq antl nhxl vnli tM sarlW d: t. Aevocallon d each ioars•; w Z. Bob w tsrn,hstion d Iha ouslrreas, l MY, ryEulirp b Ruch lic4ne•. Sudr senses shell M premed mly µ,un cep piwlion ndirp dw nwr,o wxl atlases d Iha per- son d•aLi,p arid, liwna•. Ilw rurrw d •udr befln•N. N arry, end Iha IgcWia,, lK h.dinV N• ~I ~vaiOar d •wR lwaawaa M anY. antl yu9h xw,ri,xn tau. n ms ur,anu• dvenw mRy rwa,rs, No In•nsa ifsu•d pureupm lu tbra $•clwn a,4o,t yD .n•1 w hw,wrabl., S. M •npp•d h bvslneey r two w mare arrpar•te pled! by on. perwn, a •epnral• Icen~ son fw aneh platy d Lesinws sheY ba req~iral. t4. Eui, iwnas shell In r,unix,rW w,d chap show the n«tw d Inn Ix.anx+W and 4he piaae d husinbss d llro Ic•neao and sh,dl be Iwslud in a uurspkuow plow RI Iha plaro ul business fw wfich i n issued. II u,p soensro does ml haw a ylac d [Haines+. r7ren Ilb fcanae that r,ov the maihp pddraw d such lic•nYeo. D. Th. Finanw diryclor, a}tar rsasonnble Wales antl P lul hewhp, nay rsx#a the ficnnsa d w5y penon found bi' bin 1n have vidalod any pWiinn d n,k Clr•irler 3.40. E. My lirxdilgs «d order d 1}.a I:,+u,e• dw.c Iw rRVabinp Iha iwnas d arty pan:Vn shalt Ix aubjed to ryvitar by klw drslrid Hun upon cep Ptoalion d lira Rppli,wxd pPAY. TM preaedun IYn+ryviuw aMJ be, ps rtsary u poaalis, lM .. aaev+d•d Yw nr. cavity d nnevrp• d proxrded by proce•dinps in the Warms of Oelliuewi. F, Ne liueny ells[ be raquY•d Iw prey P•taort Mp•ped exdvelvaty Iron IaxRtron under Ihk U+rRl6«a.1o. {ace. atlfae7l .red 1.y sues Tgit 3.40.720 Prtprly •rd srvioe• Ipxed. There N Nvkd. uW Ilwra •IrRll I.e weeded arW paid a sale. W Vn the anlpud alglxd In Soc~ rbn 540.1!0 y tdlavs; A. an the la/IPhasq prrw lad w charpod µwn W saes, Iwrdwba, fenla4 antl kusw d lan~ pills penanat puywly w rymi. u In Iha a.sa d rgail sale inwlnrp the ss- chPnpe d Prq,•ny, nn IM pwchafP prca paid or 7lrm fopaye 67 ~aun~ HausiHc OPPORTUNITY M rw4tiar adrartitilg InlhiY IwwYpapal 1+w1>fid to lM F9der11 FW Hous}Ip InY wAskhn,allea k itapa! laadvplttta'alyprel- onnw,imkalbna decrinilwlipnpaadd m r0o-, odor. IaSpbn, wx, Ilaz,dkap, fem'irJ !taro[, w nubnal b11piR d an iraenlbn to ma0ce Yuch pro!olence, 4nitubn w ea~ crknkwlon' Ttei nYWSphper wi Ilol krrowinply paopt any adreroe'np la coal setae Wllidt h n violalbnd Iho taW. Qnl madan azg hBIBOy itWrmpd tllal ew dtwprgf edverleed h the rea5paplrgre evadabb bean ogdalbppa~ ulrlity bas'n. Tp complain d ditclin~dbn, cell NUD IOIi IIBV N 1 ~8CdA24-8890. The Id Iron Nirphane nlmhor car ale hliaririp impaLad h 1.6p0~56J-8286. FarCalarado.,Nbntana,Nonh!)alwu. Souh IAJ:am, laeriand Wypmirgpbasocyl HU[] a1 1308)8418168. Ytas8Yit7lie`y.~l f!i1~ r :"`s~fr w ~ ~::5~~". 1 - ` ( .:..-.. us ..., . , .. .. , . 1 ~~ Y 1 i r.L,YYYSIraSiiY~iYdr , ' r xt _.. „ , , . , - . . err. ~ ., ~. , , ,. ,, - ,.. The Yaf! 7Ynff - Denrrnfx•r Fi, ! tJJI ALATEEtrI MEETINGS - Cf you area decor, crafts, rostumes, clothing, relative or friend of an alcoholic, embellishLnenis, etc. Satlsfaciion Alaleen can help. Meetings guaranteed. Call The FABR1Cator Mondays, Beaver Creek Chapel 926-2262. ~ 7:30pm 827287/926-3788. HEALTH & SERVICES NUTRITION ^ Home Improvement NUTR1TfONAL SUPPLEMEN'15 use by the U.S.Olympic Ski Team. Ecology safe cleaning products, WINDOW COVERINGS - Sales and natural skin tare. Shaklee, o[ rntuse. installation of blinds, verttcaks, 949-1771. plPaled shades, dreperles, etc. Dis- counted pridng. Call Hawkeye Ser- vi[rs 1n Avon 845-7655. NEED PAnt€TINC DONEt Contrac- tor available far smaLL jabs, interior and exterior. Reasonable rates. References. Calf Erfc 479-07T7 after 5pm. REMODELING/PROPERTY MAnV- TENANCE services. We pravldo high quality work and reliable ser- vice fnr your every need. Establlshed In Vail Bince IYR, we spcdallzc UI the smaller projects. C'Icase contact RIdI Brown 949-418G. LOST & FOUND LOST - 5 MOIa1Ti{ OLD black lab wish red collar. Any information please call 476-1480, i-693-71340. MISCELLANEOUS VAIL ASSOCIATES LIFETIME PAS SES bought and sold. For the person who has evcrythfngl Call Merv Lapin a7G-5983. Is Photography MICHAEL C. RAWLINGS lal IOTOCRAPfiY -Visual dlycunten- talion with artistic inlerpreWlion. Christmas card portraits $25. Please call 827-563B, (cave message. ^ Other ALTL•RAT[DN5 BY LISA -This is the time to make sure your winter wardrobe is up to date! Cali 97b-3073 far alterations or new custom made ~ma. When possible, choose nature!gas-powered clothes dryers aver electric ones. They're mOfE BnQrgyOfflClCl7t, and will save you money. CUSTOM AA$RIC CREATIONS. Unlimited possibilities in home F)nan page &O cha,getl, +,d~d:lg 1M lair nalyal YatN d fM pc{Nny exchanged d IM lime and pf.w d the eadwepe, eackdir,g, however, from Iha oon- aidelalipt d a,p pradNae Pria, the Isir lnedkel urine d IM sxd,snped propiny. worded that ch a+chanyed pcpany h lu w Aria Ihereatlar In Ihs afud paww d 1M nEdbls busin~ss- C 4PUrr rebphws aM Idepraph pprvir-s. whdlrr Iunsl,vd br Pdslic « wivare mrppa- Y1ona « em.rpbM, lw as hu utve 4t~Om ,cation wrvioes wiginal'nq tram a rpopivbd ors I ricdion egUpment W Ihp lean 4 die dsuge 1« IM wrviw i bilbd So • person h tM town a biaW to an flAl'~re or d'nipian d cud, parson in Ina town an whaN d a person In IM town. D. F gas and ebctrlc sewiw, whelMr 1ur- nihad by municpal, public, a wivate mrpaa- lona w emsrpiwa, f« gas and aledridty !ur- nihsd and sob la mrrvrrerdd mnwrrplion and eat Iw rewla, tyon sham when mneumed or aaad by the purehasu and nil resold in aigind lwm whMh« lumihesd « sob by munidpar, pabkc al pivat0 rpgwrdlpns w pDlerpriaea. E. 1. UPU^ J roles d food; 2. llpan Iha urnml laid I« Imd Pr din4 9er evil «fumished in «by reslauranls, colas, lunch munfms, C4leleliaa, bride, dmgsmrea. amiay dubs. nignrclubs, cabuda, rewrta, sears bars, raterws, carryod shops. and ribs! Ike plarea DI 6Vainasa at wh r:h wepared toad or tli,nk 4 rsgularM wild, indud'ng sales From pwhrans, minor whiles, and olMr mobile laciliiss. Cover dtargee shill be included u part d the alrounl pail lot tuM load « drirJr. TM umunl paid I« Halos d !rests by any d Iha empbyeps d iM abuse I'elad elabLFhmpnle. whether al bN prior r al reduwd pica, shall ix 'utduded frarein. o F. Lodging wnicea in Seaton 9.4(}.020, sofa section W. c. pay televi.ion in sefatinn 9,ao,gzo. tab faction a0. R. Preaciption drugs t« animals h Section 3.D40.DZQ, eUIP¢egipn EE, I, Lirren wrviwa in Ssdim 36NO,r?20. wb- wdion U. a4o.19p CoAeaion d odes tax. A. Every retailer, also m This Chapter 3.40 rh led 'vendor, engaged in bwineae in tM Town shall, nespsdiva d tM prwiaiona d Sed'on 5.40.14Q w I'rabla e,d rnapnnc,bh for dre pay. meet d >N arnounl equal Ib low pe«,ent of an cabs made by him d oomnwdnbs or serviea as apecliad in saaian a 40, }2p rind shml bplorD ten Iwenlleth day d each npnlh make a rowrn to the lefana di+ecyw }p the pracad'ng ®lendar mnnlh and leml an arrwnt equal lp aerie lour pe+wnt on such safes to said linanca ditador. For the pur- poses d S7ds paragraph, dl sudt reluma and rarttiltanca stall w mniee>ad nude to the linan- a d'uDdor on « helore the twenliath day d sad, rrurrlh 1 Ihey ue wet vb the Unied Stares mail u,d us pannw,ked un or wfp• 1M twenl,arh day 91 eRCh month, II 11rs Iweaierh daY d airy rtranrh 1%115 On a w,aekend or holidAy. laid lemrn Pnd remksana nay w poclmarksd the loilowing business day. Such emmna d the taxpayer or h's ddy authorized agent shall w lumrshed by the lir,anro department, TM town sF,dl uw Ise atan~ dard nianicrpd cabs tax !sporting form and any aubsegwnt roYabna thereto edcplad 6y the ev~ ecvlive duegor d the depamm~d d revenue 4y Iha lint fuN month commsncinp 120 days alter Ihp plfeclive data d the regdaibn adapting or revising sudv asandard form. 0. II the a un{ins melhad• regularly errpbyed by IMawnd« in the hanaPdion d hi bvainaas or aihw mndtiana ve such [hat the returns d salsa rtwde on s calendar month bas's aha9 impose unnecessary hard hip, the linanw dYectw, ul,on wrcien !Ansel d EM vendor, may accoPt !slums al suds inlervalt Y aba-, ' his aplmon, roller roil the cwvanisnce d the tarpaysr, end ehaA rail jeopwdzs the Pdlecibn d the far. TM tinanw dued« rnaY psrm4 tad- payers whose monthly mlbd'ne lax i bas then pep hundred IWy ddwra w mdN sMums and pay furs. m hasrrals not grstal« lhM ihrea momhp. SOURCE: WindsEar Faundatlon DRDJS{2y C. TM I:,ar,CS dYedu eery r roil 1fu a.ts roe rnaFraq s rMUrn erd peykp lM taxes dw un~ der ru+ch Ilaamabb ruW and regutstiau r rroY be preeabed rhbrelae leer .p er.rh pxSM- n hall w I« a greater I»rtpd Ihbn u p.w~pd bp5eclion s.4o.tan B. n. TM Wrden d Pro,ring shd -,y ,ets,iw b ex~~ Iw ppllwl'a,q Iw tool en any goods a Id arN paysrg Ns aver b the finrrnpe dYeaa. er From m.king ud, Morro, .hall w on IM !Haan a v.rda urd« cud, rwa,abla rt qu+emtnta d pmd v aM IMh b err rwa and regulal'ona peacnbed 1lNrslae. F. N p diPUle «be wtw..rt tM purdrac« aril aexe, w 10 w4,sthar a not any sofa setviu, a mmmod Yy i exerrt4 Irom taxation Vr,d« sea- lion 7.40.170, n vntMlee tM seller ahal4 corbel, and the purahwel shat pay tM taz, and tM sayer fMN IMrnupM crow to dr purd,af« e rempl « wrtYiaelion, an Iprrrx furnbhed b1' the Ibanw deparinnnh showing IM narrxa d u,e senor and the purchaf sr, IM hams y,urchased, tlw date, Arica, annum d lav pad. and P br'rl clatemenl d IM doge d axpmplion. The pulchaael IMreaN« rrey apply ID 1M 1~npm ce director for • reined d such taxes, arW k i Than the duly d lM tingnoe director b delermina the gVpstbn W exenprion. The purchaser '>raY request a hearing pursuant ID Chapter 340. and the final daternursslion d 1M finenos drra« dvy silhar w apppalAd to H» dimria Doan pursuant ID Choptar 3,40 « the depanmea d rewnw pur- uani to Chapter 3.40. c F. The town's aeba tea ahaY nil apply W the tale CI langibb parmnal Property Pt rptdA q lM lumishirg d wnricea a the Irensadim was previously eubjeded la a amen a sse tea I«rluly ,mposed on Iha purchaser Dr-uaa! try «rdher sW[ulory « home rule mwicaxaby puai to a in exCDS6 0l the tabs Sax requYed to w paid pur- sr+Ynl b Section 3.40.140. A uludii shill w pran- lsd against IM tovrn's roles tar with respect 10 such Iransadion equm in elmunl to the Iswtulty rmpwed local fdw a wa tar pav'roualY Pdd M [he purchaser a user 1o IM pevbus aldutory a home rule nwnidpalily. Tw amount d Ihs «edil snail nil eased Iha amount d IM ants lax co- quired to w Paid pursuant to $pdipn 9.40,140. {Ord. 37llgasl and 2. S: Ord 10{1gSb1 and I, 2: Drd, 0Ift0S71 and LI 3.40.140 Sdw lax boor; Srl,edub d ames lax, 0. E,dap1 at aMrwiw povided in chi sib feciipn A, 11te s aba lax i Yspoted ai She FuA pan chase pica of ankle sdd .nor Madura a alter having been made m order, and includes IM IuA purdtase prim Iw mma+ial used and SIN ash e pertprmad in connection lherewllh evcludir,p, however, sudt snide u an db~ wi¢a e.emptad in Ihia Gheper 9.40. In wnnec- licn with the 1+ansad'nn rdsrrad IP !n 9edbn 360,020, • bsz,dion NK, paragraph S.k. are adds lax ip 'rrpoaad only nn the arrlW nS dally in 1M :air market valor d faah sum rpsrugang Irom the maruladuling. IaMicdir,g, « physical changing d IM eeaaie by the uanslww wporariom Exwd as dh«wbe wavidsd 'n Ihw aubsudion A, IM robe pew a the glott urine d ell maleriah, labor. and arvice, and Ihs Arid Iharpon, bdutlad in SM Aria oharged io IM user or consumer. a. There is irrlPOeed lpOn nY .aba d mete moditiae and • a ppecilipd in Spclion 0.ad.120 a lav PI thpwralD d Fanr percea d Ihs rvurd d Ihp ¢eb. to w mnyuled in puoord~ with the ad,edVIDS « fyYlenn eel Frxlh n the rules and legulalior® proscribed tMrelwe. Sad scwdule a ayaterre ahdg be designed ao Iha! no such ter. u charged on any ads dtwenty- lour seen a bsa. C. Exwp as provided w, paragraph S d thi Bfisedipn C, nteibn shah add IM lax Yrpoaetl, a the average equivabnl lhereai, to IM cab p~iop w chugs, showing ^uch rax at a taparge d d' find terry aM avl,a added, cud, lac shat est Topsoil T 1 ~ ~ r. ~ n Eagle Courtty. r ' ' ExceptiorLa] quality Specializing in Stone Damage and Crack Repak a Absolutely no rocks up to tvvo feet tang! + SQ(1,f11]0 yards available On site or delivered. ~ ~ ~ -m,,. ~ 328-6516 ~ - paNTn-~~ z q~T '+SPAIR 1 1 rylake Dirt Inc. FRff RFPAlR Insurance company's pay us! • AI! size sacks & ox 19$6 scone damage repair ~ Afl work is guaranteed ~ Mobile Service ft~le. co $161 B a . - w D B E 949-8134 r~©V V~\ Allohl WindsMBld~Fepalr' /=~~. Guaranteed repair far a fraction the cast of replacement. 949.2t76Q / oornl/de a pad d strch piw w duupe tnd that w a del4 iron IM oonum« a user b IM raid W ulttit pad and that w r.mvr.ble d bw b eM Pama mpnr,w as dh« dsbes. t. Any uLaibr calling malt, v ppiriluad Iqu«t by ur dr'uk rrwY induct. in isb aalee p~ the Fax levied under Ihia Crlpp« 0,x0. eaoepl Ihm rw !Maser shat .dv.di.p « hoM DVI b err gblr in ua' n,vr»r. dice Uy « Irdeedly, Ihm such lax h rr# irtdudrd u a part d IM palpa Irrfae totM oonwnrr. 7M ad,etl.,le rdsrred re b prAaMaa, B d fhb awion •MII w used bf cosh !closer h der«mhir,g s,rrnunte 14 b- ir, dulled b ouch nabs pee. !ib sod, rmaibr shat gain arty YwrtMi Irom IM rnYedian a p.ymsnt d such [u, rrw aF+pl lM uaa d IM ad,adub rd«- 1ed b in au6axeen 5 d Ih'a section !soave cud, uLibr Irom kabddY br paymsrtt o1 sM 1aN urdwd d lM lax errp4a..d punuui to 6sd;Prr s.w.lzo. 2. My Maa« d load may indade in hi wlw prise the [ar levied artdel thi Chaser 9.x0, u- DePt Ihd w rotaibr that .dvsnis w bola pd lp 7i,e pubec in any !!sneer, dYedly w iMredly. that such tea is red inddded as ^ Part d the roles pricy to tM aawumsr. AY menus a menu bonds shell atria 'wlpa lax Included.' D. Special amounting amen M pudlied r,prt~ profit «ganizatiana. Ngn~gdd dgsnirations ad- le,g laxebb Iangbb penond pal,.rty w sa- ricee as defined blr INa node must wllrxd rotor tax and purchaaen meal par adDp la. on such salsa, wb]xi to the ganditkurp FM lonh tglpw. h ie the de're d the tovrn mulldl Thal IM taxes mlbcred by quaAlWd nenprdil «gadz+liona w retained by thm «ganlemion u • mniribulion d addaiond Ionia b w wed Vn tM caurw d Ihat organiz atipn't harilabla service la the aPmmuniy, Th«dwa, organization are nil rD- qurad b remN wspan roles coil mNadions lV Iha lawn provided Thai IM «gsni:dipn meals the lollmvirp cderia: 1. TM «ganizdim has bean adhwixed it writing by 1M Inlama! Revonue Service as a Sac fiat 504[cy[9) aganixat'ron or hex been appovrM carding by the linana d+reda N being a rduntary. nil Iw pdN algsnizalion where land lilting edivili0p ue PdmariY I« IM povid'ng d wrvbaa n vat. 2. The loom sales la, shall w included b lM Md.d aging pry and Ina tad waoeeda d the cab d lavabb langble personal propanY a wr~ vrce chill w retained and sxperded by she qualifying organixmion to provide churtahle wrviwa; and 3, Thp adiy4y a1 which taxable tenglhle propMy w wrrioa i wing Bald is an omaaiond buainese activity apecigaally held !or Fund laainp; and 4. The agPnirdgn app6 10tH lownhnanw dYactol on an annum baai Iw a spade! license to w mnspia:ouaN displayed m dl aligihia toed !rising ewnta and Peovidea amens to any Imam Died lecarda Dr docwroaa neosssary b derer~ mire. oorrplbr,w wch Ihrs s ~. _ D }ord. 12(1900] and k: Ord. 1fl[1gbBl and 1: Ord. 01{19871 and 1.1 3.40,150 Crock sde, A. In tM caw d a sob uaa, uede, w P oa,- haCl for ale wMre the wise it paid in ' [aArronb. aM like doss nil Past untg a lulus dale, a a sale secured by a chdbl martgege Dr a mndhionm cab, there ahec w paid upon coil, payment Nil pones d Ihp total lax whim the amoua pose dear! b relation b the load pun thaw wise. H. N the rdaibr Iranslus, aekq ensigns, or dheewiw deposes d an acmva r«av.,bb, Insn ha ahaA M deem4al to haw raxived Ins luY ~babna d the wnsiderelnn !a IhD original sob acrd shdi w liable Iw the remittance d;ha cocoa lad on Ihs balance d lhD Idol ¢a3o pioe not previously repPded. excWl Illal such nanslar, sale, aseignmenl, « othy dispoa4ion d an ac- count rewivabie by a ralaibl to a dowry held wwidrary. m defined in SoCI'on 3.40.Oiap, cl~ fecllots KK, paragraph A.k (hill nil w deemwd to require the rMdbr to pay Iha We lu pn IM aedi tab rpxsasnled by IM amauM Gansf«- rsd win to IM tlrro lhd lM n,alorrasr make paY- Uail - ResOrt Rentals ~ Realty, inc. ~" M CCfi., fi05 1~l. E~rantagL Raacl Vail, CD 81657 Mr~y we be of help to you? Homt: Care Itenta~ Management Asst~YCiation Management .., gene key to gtfalify lYrnjrerfy tltanagctncral .~oal~~b-a~o~ Peter D. Winkeller ribs W1NKe CON3T. Serv1n$ Vall Valley since ly7d, dtalnq total home and condnm[n W nl rcnTtatiels anti ma[nlenalue setvtce, DY.Y WAIL SpGC1Aii515 Bpz 4g9 tt6intttrAta CO 818413 47'6-5309 7I9-486-0301 !!roil m a,m .mwd, {Ord. 9llsgs7y .nil !.i a±o )IW sad derv d,alpe oaa. Tax.. paid w vas taa«sb srtb. r.preaen~ Isd by amounts toned b W wonhbµ aryl ac- tual! d,arysd dl rw Yiror„e to purime mgr w uedned upon • asbfagwd payrronl d lM I~Wprov:ted in this Ch.plsr 3.4x, but N Any cud, n vp Ih«aW« oollMed by rM ux{rye., Iron a tax •Ma w Pad Yea., d,e arro.=.r• .e odbded, IOrd. 31(10871 erd I.A 3.a O.r YP k=-rrpiens. The idw,:,p Ooude and parvlws shoo w ex~ arrp4 Iran w.. tax wMer 1M pov'sioryt d IM chapw aAO: A. NI saW w tM Udbd Slats prewrxrrnl arW to the lists. a - and inatewRSrx nail IM priciest aubdirisipna oared n chair pw«nrNrtW wp.cii« mly. H. AN sa1ee msr14 b dwd.bis «µni,alion in tM mrtducc d Ihair f4guW clwrcwb lurvriorx and ad'wilpa. F« IM WrPDaea d the aearpn, Ilta de!'nitipn d -ehueabb- shat w e Idlows: I. Fu fir PU+F 4e d Ih,s settian, 'rdgioui , •rdigiosa par),osei. and 'quwfgavunrrontd purpose' shall tb deli,ed as wYtg dra,ia6L « Ice cha,wbla Ub onl/. 2, 'Chercdb' raquYe IIN dn{Nnsalrw d d.arcy and wrrYd.np. rruvnp.. sM rrrM:t'an d wrviop to IM cammanity. 3. Saba to Irinilen. piasb, ratrbi, « dwr snpbyne, uml Inemhers, Ixvyty, seed ctudenu d ..ibiou. a ", _-d.blr u.g.niaal+~. I« their personal use us laxabb. C. ul sales wh'Sh Iha Sewn b prahbNed Fran lazing undo! Iha cwat4uhon a laws d the Ilnied SiaNS, IM stets. a Iha IownY chnnel. n. AY tnbs d dgarene, E. Mpdiral 5updba w •d lash In Seubn a.0a0.020, a,bspdron Y f. All solos made IP schools. olhar then schools hdd or mndudpd fur PIlIAp or r:urpwato wolit. G, Ali oleo d canshus~on and LuVlamg malarials, ea such teen is useJ in Sedlon 292 tag d the CoWredo Rav'no0 Stawle, a sod, malubla be pi,Aed up by the pwdlassr or Y IM puchaser d such nul4nms 0ivet 101he rduWt a building pePtrr numywr. H. The Iransler pi langA,le penonm wcgerly willaut conaidaralion {dher than the puruhpye, role a promotion d Iha trenalD,or'p wodudl to a wndae bested outside the town tar ate outfits Iha [own in aeNu,g produ,ls r,Cnrrayy witl al whobcab by the trans!«or. I. All wnrrwdnief wharf, orb laced wdw lh0 poviiona d Adwb 27, Tab 0fl d IM Cdwadu Rwziaad SIUNe. and W ponvrwdtar whrh ue lazed undo cult pouches and fa whbh IM tar u reiurdod, old IM sde d .pedm lush e dalined in Sscl'm 0927~20t lbl d Iha Cdwado Reviead Slnbte, wed ra sM operdion d Fprm whidsc we being used on Iwnx sat raxhe. d. Ever>wl opmnwraal lNdcaginp noledai M wl ronh in Sptlion 9010.020, suwedion p. K, 1. AP wiles d wnslrudirm and budd'a,p matuWa to oonhaFtort a,J sdxourruzwa kv asp in the building, prxt;on, acermron, a repair d snudwe, hghwaya, !pail, atreMa. and «hm public works owned a wed by: p. Iha United Scale pwernmenS, the .Isla, der department and inalilulions, and IM pdilicd tubtliripiom Iherepl in !heir govsrnmonld upacaie only; b. Chudable «gallaaliena n Ihp mrWud d Ihek regular chucabb lunpiuro arW ridlwlbs; a o Schoch, .her than adlook hold w o0o- dulled f« private or coryomla prdi. 2. On applicrnion by • pwd,ecu a oilier, Ihs 1'nanue avedor than isue to a Cgd,edw a •ub. wens i« • arld,rulp a wrhliCmea ul b.sn,p~ Lion indioaling Iha! Ihp co ntra sloe'! or aubcomraaa'a purchase d aonsuuaion « boil. ding maNriab is tae a purPOSe slased in paragraph 7 0l Ibis tuba eclron Kand n. Iharolore. IrW from erica tae, 7M Ixoanw dirsc• I01 thdN provide Iarlx I« WCh appgfalim and Iqr push oertaicale and shill have Ihs aulhorny W wrly Ihm IM Ppnlrrsdgr « aubconbaaW w, Y, lea, enblbd Ip IM iwuancb d path wr4yiate pia Is soil, iaauarar. STEAMMASTER fnrlatl C;Nl;nurx} al><1 f3shr,dial Yy.: Urapary, UplTOlst©ry Oriental Fiuc~ & Auto lnterbr Cleaning, Carpel Repair, Flood & Fire Restoration, Odor fj9moval. 24 Hour Service Q~s-isao L. I. sobs to and p4mFraa d laggbb Iwr- wnd wawrh W • paraor, uppged h IM Lwai fraH d mv,Vlprlwir,g, wrsesnY+al Vrq la cab, pd4 « aw, anY aniab, aubfluws, « oonv nK,diy wh'wh larq"dM Penon+l wopenY pnlen info rht prowating d w lreParws on irrgredwnl a uyrnppr»nl put d lM Prpdun d aervlw whW, b marulanured, wrrpwar,dw « lwnihaJ. and the gbnletn»r, let,el w the lurnrlwd ah3lpWg wee tMrsd, than be exany4 burn lexnlian under Ihb CI,alaa aAO. 2. M uwd In pu s,pry>f, I W !his aul„ecliv, L r,rh rep.rd W road w~~+. r.r,q,bb I»,run.u propear amen into tl» Pmcasdng of such pYduda acrd, Y»fmdn, is es aepl Iran luata~n wl»n: •, x r Yn.rayed arm loch pupeny tNCwrr an idn41,M « o-ru1N,»a p+,t d boil waled Wwh M ueeev/W to w pail uhrnrle}y M !Mail ter human mnaurrptwn, a a. Sucfi pzprey, rytrMMr « nor N .... rdegrd a mMnwd win d a foul podwz, r . d»ni ~I. adYprn, .gam, mild ahn ea'rp. a dF,« r,wuW, is sled tar Ifte Purppap d poduc~ 4+Q « indulirp • d,snriu) a rhytrovl change h ^ loaf ppdud « VI wed In IM ryrpow d Plrc ing a foal pr WU¢t h e rrae f[,alkMd4f IXv,drlbn and 'r dueclly u1zaW acrd cpavunvd, dbtf+alsd, w dbttroyed. to I)y axltnt h i IetWprad ud,l la bnlwr u D, h lM pocasaasp d a laod Irrarud wlrch Is idrndld Su 1a w1d dhmablY al !pail lu+ hurr~.r, rrnniurryr'm,. M. NI odes one pud»aw d ebdlidly, caU, ens, toil dl, od,e, w nudsv fuel, fa uw n pmceuing. nulapming, mining, wrininp. imgahun, mnclmq,an, Mlemrrnwnb4lion wr- vicw and alrnbl and rpilrmd Irantponmlon wr- Yk.ea and Pq Y~dutbial dtaa. N. In wry caw In wlrkh a aeba to he been inlxnel undprtr,ix ChNxer 3.40 on I,tLrion4ng oil nod od,nr Ihpn rn n,dor whidy, Ihs purrl,asor Ihaad .haN be enlclod to • rdund Anal tb the anpUre 411{tp ipba lea I V On (hut Frpnbn d Ihp a,VVS Sax wiper Ihnrpd whidr is alill}atallb to Iha lateral autos lax irryxned m life szb of sum lutn;canng wl The nlund aYovvod w,der Mi aub~ t&:Iwn N ahss w par! by the bnaa,a dYaulur upon roceiviny nrbr Senbn &Y?5 d the Impr~ Hal Rnvsnue Code d ia51, as emendW a !clued d Ihp Isdwal cxriw by paid on p,s role d such idnirulir,p rd Tlr clnion Iw a rdund shill M rnado upon loan Wmiahed by Iha bnanro dq,arlrnerd O. All sales arld purchase ul rahadory malerills and cuWn ebcdrudee used by • pnr~ am nanulra:SUrrng Iran .r,d •Ipd la role w Walit pnJ al orbs and wuchves d Inorganic dNrd~ silo used h the Iuowsing d va,ad,unawank,m fsa, P. AY who and purd,a>e d rrwsprini and pinlei a rrk la use by pubkalrn d rwwalarpen and aommolcrd prinlen and aN role w,d IUl- chROrc of fwwsPryNn, ac wrh term p Jelxsed in Sw.lgn 2a~7n~I0? d Iht Gabrpdu Flenwd Slalulea, O. AI sabp d langlde P«wnpl l,ru{Nrly Wr. cir,rud or oaks wirbn the town i dN7rsrsd !onside tl» bum tc Ihs pwdratpn. lord, 93(1g88y And 4~b; Ord lblls9bl snJ 35: Ord, 011ig87) and i) R. Msa4bd ompvbr aoltwwp pogrwn w se,eiPn J 040.020, wMeurun Z 5 The role d toad u delinsd in SeClion 20t21N} d Tirb 7 d Iha United Sratex Coda at d, end na 1 may tN urpndWl ills!, Odd»r 1, i0F37, Iha! is purd,etel by Iha medium d esd,anga rn.nswnty known r. •I4W atarrgt'. xnd the sob W loud oc dahnW in or punuam l0 6ect,un 1 ysG CI I nor 42 0l the Uncsd Slblpt Code as d, aril as n nary M wrrnded :drab Dddwr 1, 11107, 11>/t p purchnsud wiV, wud,en. ch«Aa. w tYrdnr roe alicaloa ul sic}range For Ins 'Specid bup~ pbu,ardM road Prugnnf 1w Wwron, Inlade. and LhilJra,. ;t 40. too Man or lunation puida ei town buundurs, The Ilnuxa d , s71W rnar.e ava4Wb 1o any reque0r,g rondo a rr»p a lor~lbn puida .4'ee rlari page ,,}y ~~~~if~YAYhluLih , ., it iM- 68 The LE7I! rnLa - DecLynI7er S, 1991 F}nn, prarNaus page ahowinp Ma houirarisn d IM ban. TM regws~ tiny vendor mat rely on such neap d location g_ids aM any srpdup th«ed avdiabk 1o iudt rata). in drermning w+te7Mr to Pdbd a alas lax. No pwanY shah ha inPOaad w .dean 1w daleer,cy rtwintainad against a verMd who 'rl goad Faih ompYr wih 1i» Ilbsl raced map W bcation guide avalabb !o such vendor- (Ord. 31119h7j and 1.} REFUNDS 340.190 Rrunes. A. a refund .hall be rnadd, w wadi rlowed. Iqr !rte cabs tar to paid under dispute by any purcha~:Br w rover who clnRe do exertplign pur- avanl Io Sedim 3.40.170. Such Mond .fiat M made by the Inarue Erector .her ,a rrpliar,oa with tM ldbwirg mndiiona precaknl: Appip3ions 1Pr rduid shall be made within ,uty clay. aH« Ole garde.. d [#» 9mde w .«- vieea wMreon an eaenplix7 i dairrsed eM must M suppprlW hY tM aHidavi d tM purphaapr so- pmQa^ied by IM Ph9iul pad :.rake d +alea rece'p! aid Nrt7irzte isued by M» ssN« and hall M mile upon audl iwrrw a shay ba pesaibad Iherelwe. B. llpan recdpt d w gspllwtim, IM ltnanp duedor sha- asanina tnasrra with des ipaod and shall p'rve notice to tM applkans by wdw is writing cl hi decision Thereon. Appneved appGranta, when twenty clay, edr such deciion ' mailed Io 1Mm, may pelhion the gnande dirsc- lar !a a hearing un Iha tla,n in d,e man pwidW in Sadion 3A0.210 and may wih« ap. peal to [he loved Doan n IM manner gwided n Sedim 5 40.230 a IO d» tlepanmed d meow rn tM nrexwrer provided in Sed'pn 3A0.2c0. She right d Any penes Iq • rrund Vrrd« It,i Chapbr 3 AO .hell rra to aealpneble, aawp r gwided - ada•tlpn D d Ilia .slid). each eralkalrM Id rotund nYail M made by IM e¢ria person who purcha.W IM good. d user std pad lM tar theracn o al,own ti IM i,voya d IM Lek It»red. C. A rdund LMN M made a • crsdi rbwed by the FnanN d:edd So aiy pereM Mlikd to an exerrpl'ors wMrs each person eslahlrshN that: 1. A La was pAb h1' alsod»r person, IM pureTraser, m s outlive rnada wi behal d eM parson entaLa to w exempian, 2. A rrrx,d Hai r,w boon granlW to cult purchaser; and 3. TM peraw, aditbd la d,s exenplipn paid w 'mbursed ar h purdvaaer Id such IaR. TM h~r- den d povrnp mat alas. w and mm modn'res on wheh sax Islands are claimed era an errpt irom lasal'nrt order Ihs¢ Chapter 3.40 w re Hal u Huai shall M on lM parson n7aking such claim under each reaimablc lequlramanrs d proof as sr Iwh'n tM ruleP and ragvlations gesaibad lhnrelare. Np aurh refund ihaY ha made w cede aPgwad i„ un a~wvnt grealw then !M tar pad D. Such arplication for rdrr,d undr suhsee- [ion C dthis sedicn ahallb mrlo m Idmd br n'shed by thV LrwnN department Upon racepl d such wdruaion and prod d the mansrs Don. laved Ihereln. tM hnanw tluedw skirl plw notice lq the appiaant by order n welling d hK dedsian therwn. Aggrieved appacants, within twenty tldye oiler LVCh decibn 'a mai4ed m them, may palilbn the i'nanq d'xedor for a hear- ing on the dam in Iha manner provided in Sec- on 3 a0.26U and may e:iher pppoal la the d'wpid marl in the manner gwidad m 8earan 3.60250 d to IM aepanmenl d r.vr,w n rise manner gprided n ,Seaniun 3.x0.260. My rspplicanl Iw a n1~n0 VnderlM gwiaiona pf Mis aubrx,ign D d any dher yerwn, who mekr any tales dale ' with qn wppacelidr Iw 8 re}and a any lair h guilty d a violatrm d Iha Chador 3.4p and skirl L» pubwhad in 1M man Her gpyitlW by slate Sew. Gann Icr eat im 'r par in error qr M rrrelaha shall be rated. wihin Ihretl year. dher Ile dab d pwchau, storage, uas d wniunrxyun d Ise goads or services Iw whch Ihs rafuro 'w darn,od and shall MgomssW IIX rotund 'n ac Urdance with the rules and rag Vlalions posp~bed d,eieloie under nrbtedion D .boss. acVot Ihr [he proceade d any LVd1 claim Iw a rolune shall lost M applied by the iinanca depan- menl Io any lax deiicincias d IVabikrbs exilny against Iha claimant Mtge rlcwanN d auto claim by the linanw depvlmenl, prd lurd»r ei. Cnpl oral l amh exwsa payrronl d ur monies n any pal,od 'a dPmvared as a rruh d w audit W Ihs linen. depwlmenl, and delkdendr are di- erpd and daieeaed .genet lM laxpayel as a msuR d V h tlh, then such o c rmni¢a than M lust .poled against any delidendr pu1• .Sanding to Ise dxe d me asarsmenl but shat red bB .poled IP any Idwe lax YahHbe. F, If any person is onvided under the gprgpns d Ihii SW'rors teach ppn,rydipn ahaN be Prima lases erdeme that rV rrunds received by wds perwn dminq lM mrront year were cb laved unlawlvly, and lhP fnanN dnepbr i O+rY tPgwarW to Ding appppr»te Actim Id recovery d wdr refunds. A blot wmlrary rrarreni d the above desalted penalie: hall M pinbd on each Iwm for a talons. IDrd 81(19671 aM 1.y ENFORCEk1£NT 340200 Recovery of lase.. penauy and irrwost. A. Ah wore d Honey pad b'y Iha purchaur to the relaxer r last irrTgsW 6y Ih'n Crager 3.40 shall M aM remain gotta ntor»y, IM popeny d tM terra, in e,e hands d wch trailer, erd rte shah hoed IM sarro in trust Iw Ihs sole use end bMela d the Sawn unlVi paid to the linanpe dvapor, and Id lailuie to w pay to ;he hnanN director, ouch releiier shah Da punishW as provided Mre«,. 0. 1. N a poraon rreglecle w rolusr to make ^ rdurn in paymr,l d the Lake S~ d 1o pay dry .alas tau as required by Ihs Chaper 8 A0, within live bvciwu days filar 8» same ue des, IMn the finance diectw shall make M rirnra. based open loch information as may be vailabla, d ua annta,l d taxi des fd 7M period Id whkh He taxpayer i delipwrd and .fiat add tMIMO a Penehr agar to IM sum d fl- tun ddlva for .lids IailUre d lM p«aenl IMled, wh'otwver is greater, and inlerosl m Buds claim puent 1¢xr r IM tale d one perNnt (1%) per month hom IM lima IM rrdn wr des. Y arty earl oY lM del'rderwy i des So fraud wih Ihe;s- lent to wade lM 7wa, 1hM [Mre eve be added one hu W r W wrcronl d tM blr amount defrdsn- 4Y and in such case, IM whob .mood d IM tar unpa'd, inetudnf IM addibnn, skirl bewrra des and payable ten day, char wdnen notice lad dana.N W IM linwrrw director, ar,d art ¢dtliiond Ihree perwnl per month w, field an..wnt shaA !" added hom 1M fire That the riven was due anti 2. Prorrplly fMreahar. IM Finance director .hell ghro to She deingaenl taxpayer wrnen notice o! such rlimaled la%ea, pana§y end ide.eal, which npt'xa d easessmad ahaA be Nnl by l;rsFdau mail diedW Io IM WI ald- dreas w ouch perwn an fife wim SM linerwe tlepanmed, Sudt nluraN skirl lMroupm te- a ndlce d dsl'rdertcy. WAhin fwany clay. aherth¢ nPeipe d dalwiney b mailed, the tr- payer mat pMhbn 1M liunce diador Iw a hur• fry in IM Ita[nner provided in Srsdion 3.10240 and ei Mr y appeal to Ihs diciricl spun e porided in Section 3.10.250 d b IM Depa71- ment o1 Aevenus as provided in Saelion 8.40.260. C. 4. Y any 7arw, p«y§Y, or Inlrrl irsewaed by Ihh Chapter 9.4D and ahoan due by train f~ by Skis taxpay« d r shown by asieu- ms duhj made m pwidW in Shia sadion are red pail within Five days .fiat IM dams era dub, IMn the FinanN diedd ahrl law a naaN, Nl- Inp torah the nano d the latrparir, Ma artbunl d IM fax, peraiir and inbrW, and Iha dra d IM ammr 1Mred and the town cLirna • tins and Pymr ten IMrdwe on IM ter srtd tangible pen sonal properly of skis taxpayer .snot as to preexhling teems o1 bens of a bona lido tmnpapee. otiose, j.+dgannnt credilcr, w pur• [haLN WhNe dpha Mve anacMW gnat Yo IM lairg d lM radios r guided in th'n am'ron on propene d 1M wpayor, .her Ihan IM goods, nod, vale, aM buall»L9 liaurof d dl taiPaY«. 2. Said mlipe .fill b• m forrrw IwniehW by t},s fil,arlpe depatmenl end .fiat be vara'red by tM town manager w M IM tenants diredw or any duly quphlied aped d the lawn manager a !f» IinanN diredd, whore ddir era IM mlrsc•' lion d such leas aM Iley M lied in SM .Hies d Iho omnry tderk and recorder n rvhidl IM lax- puyar ovine real or tangble p«aonr pt4edY. and IM fiing d aueh tidies shat lade • lien on M+ch propedy in Iha mudy end ggnelnub Itgtiw [toted. Alt« said notice has been fibd, w pon- d,nwty therrtih, a al ant time when fa%r dw urged, whelhw alwh radios shall have been lied or red. tM Finance dweda mwY isw • wu- rwnl directed Ip any duly adfwrired rewnw odlwaur. a die n»riH d His many mnn,nMi7p hyn k I.vy won, aneq and wN au}licbnl d IM real std y7srsw»I gopeny d tare ammnl dw nogdh« wih id«rb, v.rasw and coals, u y M provides by Iatvr, su6pcn b wtid ge~ri• blirg clxirca a feria. D. Stich rewnw Poledor d IM LMriH shAr lodhwilh levy upon auHidsd d the prppedy d7M to paY« a any propsdy used by suds taxpayer r mndudinp hie rraN burnees. and said popsr• ry ao kvisd upon MNI >» add h al rrpacla to with YM .Hatt and in the same rnu7nr u i prwiad bf' law with rasped b ewsanida apninst p+openy upon jgdpment d a cwt[ d record, std IM remedies d pamichmenl ahaq apply, The aMrin .hall M antylad to Luch lee in execul'vq such warrants Aa ue .leveed by L v Id ainul« service.. E. An y ten Id text as shown on IM rewrds d IM mVdy cbrki aM remrdan as gwided in Ihis aelion, upon payrrenl d aY lase, panalies and imelesl mused IMreby shall be rdesaed br the IlnanN diwlgr In the s Her n mongagr and judgments ue re}rrasedan F. 1. Tile lir,m,ae director rruV aio (real any wch text, pennies d iriterasl due and unpaid as debt des Ip IM town Irpm the vendor. TM eslurn d d,e taxpayer d 1M ab Nlamenl made by the finance diedd, u govidW in Ihia Chapter 3.40 sMN d p'vna lade pool d IM amount due. 2. 7o rsCOwf such (a%N, pendles M iderwl due, tM finanN d;reda may bring an action n anad,ment, and a win d allachment mat M i~ auod IP the sn«il. In any suds proeeadingi. m good nhaR M required d th. I'natwe d'redd. nor khan my rhoiiN require d are fnanN daedw w irldemnityng boil Id exewtinp the MY d wl- tad,rronl ry writ d sxtlcdien open any jWgmenl oral n svM gwwelinpa. The fnenw d'xMw mayprwecws+Ppeab in wch ca.eas wandw YM Hates Wy d prwitlYnp bend rhr,r/, a b IM duty d 1M faun r Ny, when rsquNlW by the line a dredw~to mmmems action br the re,;orery d taut due under Ihs Chapt« 3.40, and Ihia rortady .fiat M in additlm SP r! IXMI esislinp remmiiae d rerrssdir gwidW in Ihia chapter q,4p, G, k any adios aHactdg tM lab Ip tar male a the ownershp w righh to pwsesaion d per aortal prppony, the lows mat be made ~pr+b delandant Iw the purges d darning al~ jidiuariM a delermnation d Act lion upm the plopertY InvdvW SMroin. In arty dud, action, ul- vice d summna upon the linarrx diredd d arty person d d.n olfica d the IkIMa diredd shah bo sunrwr,l aervs:e end skill be binding aeon the town H. The linanpe dkectw le aulhpbed to wales, for good cause shown, any penetty and iderwl asse55W da provided in This Chapter 3.417. I. H a leri)ayer Pet' FPr any lax intpoaad our wort le this Chapter 3.40 by ched !w whid, Ihers era indliaed luntla to tour such d,elt, Ihen the linwtoa d'redor may asses, a lanahy egenst Such larpayar as IoNawe: 1. patean donors for tM lint ridetion; 2. ih'rIY doYars Iw IM semM vioWloni and 3. Severely-live for cads addYionr vtolalion. H a penalty d tninY4ivs d more hu been act. uusd spainu a taspger by IM Ilnanw dueda, then lM limnN Ereptor may requiro such laxpaYer Ip pay rl tar payments, whe[has due a la M des in ll» ldure, by wnaid lush, peskier'. died, or cash TM penally irpaed b1r Ihs auMxl'an I above i ys eddAion b all dMr penaY'raa inp0eed pUlsuanl b Ihia CMpI« 3.Itl. J- H arty person, firm, w mrpolrim iabk 1d IM payment d any Ids owred by Ihia dreprer Ma repeatedly Irled. rtegledW d Mused b pry IM dam. within the lima ipeciliad for .uch payment, and IM town Sus been required to >.. sue dislrainl warrants Ip enlwoe the eclled'lon d any tomes due irom ouch taapgyer, lM FinanN director is Mroby adhd'ved to awsN and oal- ba the annum d slid, taxis des, together wih rl inlwrt arW gnakir pwided 1Mrofwe try lea, and res, tM IoYwrillg addiidaf panalir Ia recurring d'ahwni wanartls: I. Three. four, a Frye mmaaAiw diatraFil wananh iui»d:l'rf[eM parpem Id IM ddingwnl luxe, inlerrf and paneliN des d dla sum d Iwamy-Yrve doNaro. vrhidav«'a prover; 2. Sci IX rode mnaecd}re tliEranl wpnvrla: IhinY perwnl d rite dd'xlqued tarn, iAera>I and penanies dos or Iha sum al illty dpllen, whichever i glrr«. (Ord. 33(1vea1 ens 9, Ord, 31119g7j and 1.} 3,40270 Tar lien. A. 4. TM .else tau iopoeed purourrl b Sw- oon 8A0.120 shah be a lint and give tin upon tM Id,pide peroonr otiosity and business Ia• turn d w used by My retaibr uMSr bite, lab rrain'v,p rwtaraa, d dher dorirad arrengemenl, e%paplirp nark d goads sod a la rah in on dher dher fens w lairrr d whalaower knd or tutors. 2. My ralaibr who Nib oN hie 6uiitra d stock d pooch, d gala bvainr., ahrl a rF qu'vW Ip make od IM roturn r provided En the Chaplet 3.10 wihin ten tlly, filar IM dale he sdd h's busneas d stock d goods, w qua bunneas. and h's suocsaew in bueinre ahNl be requited to wihMk auHr:ant purchase money m cover Iha amount d sad faxes due antl unpaid until wch lirr» ea the former oven. palaces e recejd Irom IM IinanN direct. Mowing IMI the taxes Mve been paid ear 4CeftilldAle Ihal rap text en due 3. N the purchaur d a business or itocA d goads lath to wilhhdd skis pwchaN nnney r -.. •l ~ ~ .. ..~. a. t .. /' ..:ln, iL. II. .. ~.. .. ., ,l Hill ii I I}dWc7F?_~ ..- provided in pAragreph 2 d the albsetlim A and Hte lama ve des Prr unprd rter 1M SM day period albvred, M, m ww11 as !M vendor, shall bs perspnaiy liable Id the payment d IM tarn un- paid by IM loaner imwr. Ltlcewiu, anyme who lake. tad] d 9md• a INrrr,Na Idlurr d d veal by any r4Wilr undr kue, 1NN rrdning mntraCl, p! ether m hacl «r gemenl, by purchase. Iwacbsuro tAb. a dMrwie. lakes !hB same iubjad Ip Ihs lien 1w any drirquent else lair own W try wch rr.i.r eras ,her be i- Ah1e Iw paymMt d al dringwra .A7ee tarn d each grave owneh red, Ficnsewr, ,. _ ~ Hro valve d ProPenV so .ken d acquired. R. Whenwer the bua'nra M p(Qwly owner d any lexpayer,ubpsd b the Chapter 3.40 .fiat ba placed in ~ 'p, baduupcy a raipn- me 1 Id 1M berate d IxWids, d sailed under disSrnnt Id gweNY Saar, ai fair, lranaliN. and Iderrl inpaed dY Shia Chapter 340 and i« sMich said rrehr b in airy way liable under IM k«irr d Ihs Chapt« 3.40 .ear ha w prior aM :claim apainil dl IM proprty d ad taspay«, exNpl a to Ixsax'alilp dairra d fare d ^ horse fide IlswtgepN. Iged9a• lud9med wediw, a purchaar Msae riphL ,l,sY have r- tadted prior to tM fifng d sM ncttioa r prpvidtld In ,Sadion 3A0~2D0. fubswlbn G. 2. on IM WoPenY d the laxpay«, dher Hwn ihs good., tall h Vale, old bwMsa lirturos d such larpayst. Nb .hill, repdva, rsipnN. a dhr diwm ahrl Ntl IM praWds' d any prom auG ~ befit Chap« 3fi0 und« process wad« d any mart witlwul ihl rNrtnining from IM linan• oe diredd IM mount d any sear ifw and pay ebb undo 1hi Ghaq« 3.40, and H thN are airy such fayr des, owing, w unpaid, i is 1M dory d such .liver b Ilnl pay IM .mood d aatl la%r out d IM , -. - d Bald sale O.Iwe Il,akbp WYrrr^S d any mdtea to way jird9rtwd trW ilw w ah+r dA41a d whusoav« kM d n.lurw ex- oep IM Data d sM prooeadiiya and dher pre- exfaling claims or liens as provided In Ihia section. Fd tM purpNN d Ihb subeectlon B, ryaxpayer^ indudu'rotaibr'. {Ob. 31 [I BB71 and Y.y GRD~5(7) 3.340.220 Interest on underpayment, owrpaymen6 Han-payment d slrkaraicr,a d 1'rrw Id payn,anl d la%. A. d soy ammm d sake lax i roc pain m w trove IM Let due grwibed Iw a»ymenl. Ihen Iderrl m euph amount d 1M rda d oM proem [116} per month shall be paid Iw IM period au h last date to Iha date paid. The Inl dale plnclibed far payment aitall M drmminad without repaid to wY axkmun d lira Id pay man[ air shall he delewdned without regard IP any mtiw and den,a„d tom paymed isuW LY resign d jer4urtly, prior ID the last die dher- rriN preenibed Iw such permed. in IM rase d a law n rd,'rh tM Let da4 Iw paynrnl shah M leaned to be tM dais that IM Itrbifty lw IM lax 'us and k na event ehaN such date be later than tM date mu Waite erd drsisnd Id tM tax is made by ti» linar»e deeds. 8. Inl«ess gNdbed under [hi .slier, and Sedim 3.40. 200, subssdion B ahrl M Ws updn rrdiw and demand and Thal M aisnied. PollaulW, and paid 'n IM acme manner r IM la. eo whidr arch enterer is apddabb. C. it any pnr'ren d w Ira i aelulied by stall d owrwym.d. than m nrerees .hall !>a im posed urWer Ihh ..lion a Ihs Ixwlvit d era lu W rU.led Fa MY perwd, Wtiq v,hrd,, d die wale M. red bwn Hale. i,f....s ww,ld lave bean .towed with rrpsd lq amh xweryaymen7 0, fntereu presaided under this section erW Sedim 3.40200. sl.Mection B M any ores tae may sb rNPeW vela gPuwAed al .ray time during the period wihin which the tax to whrd7 uch inleiwY relate: may he pawaaed and swll lad, fora. 31[tea7) arw t.} 3.40.2300lhar rwrwdias. No plpvkabna of Ihia Chapter 8 cq shall preclude IM town irom lil¢inp ant dher iawld pane§iee d dher remedies applicaCln to the ml. lesion d sales tau. IDrd, 3117ggyy end 11 HEARINGS AND APPEALS 8.40.240 };caring by Finance d'uraclw. A. An appeal d a mliN d aseNSrt7mS i¢uW 1a A vendor a taxpayer }w laibro la lie a :Hums undery¢ynrnl d ter gwrd d u e ref UR d an auda shat be submited in wiling 1d M Ilnance diedd within twenty eakndar dare Iron the dale d rile min d assrsnnnl. any wch al7poal shall identity IM artlpunl d lax dipN W ¢rW 11» basis Iw !M appeal. 8. M appeal d a lariat d a rrund ehrV M wbmined in writing b the linx,cs diswdw within Iwenry calendar days hom eM dale d IM danir d Ihs reluM and ahetl idMiry IM amount d the rduntl roquNlW ova Ihs bri 1w tn. aipp.al . widor w laxpay«, C. M Appeal d w deciion d dro linwi7ce direc- tor in A haring Mld punuanl b 5ediom 8.60.250 and 4.317.260 ahW M mnsronned wilds 30 day. d such deciim. 3.40.250 Review b! dindd mud, A. H the petiiorer or den apWicad Id • island apgrkved r 117e Seal dscisan d lM linanoe dwedw men M trey goosed b Mve Nrytp reviewed by tM diatrwt Doted. 7M prowdurs d law sha[be In aorardartoe with Rule 106(.114) d 1M Cdwadq puke d Civi Prowdure. 0. Wnhin fittwn days anal lino o nd'ca d alt peal as govided n th'ra aedicn. IM Iw.pAy« shall Fite with IM dished mart a awdy Mod h hvrN IM arrnm[ d IM lair, tu,d dMr chrpr natal in IM 1ine1 tlecia'ron W IM 1:7ar,rxe dienor IMI ere omWEW m appeal, TM taxpayer may, r his pion, edify the wiry bond rsqu'rement b3' a .avenge amount d depceN in d a Canfipats d depaai lsal»d by a raw w ratkrsal hark d Ayr w aSak d federal wvkipa and ban rsacialicn, err aomrdatwe with 1M pmrisions d Section f i-35- 101 U } d IM Cobrado Fievited studr, equal b Iwiw tM amount d tM [axN, imwrt, and dMr dwrpr Hued .lied in IM Sinai dedsbn by da inartw d'reda. Tlts ~Yr may, r hi Dolor. depwN tM d'apAW rat wch IM tenant. d'redw in lie d posting a curry bond, X each armed i sP deposited, m lunr»t Imrer sliaN amuse on IM ddicianry mnlWed durirrp IM pedlertcy d She action. M IM mrrduaion d IM action, an« .poser to Mre 914Nena Court w 1M Coon d Appeals d ua state a rls IM rims Id each appeal has a%pi W, the turtds de1NU;W .fief I be, u IM disd'on d the distdd marl, either rdainad by 1M lnanN director and applied against Ina ddkkncyd retwned in whob or pan Ic the la.payar wch interest et the rare imposed pars Vaal Ip Section 3A0.2$0 No claim for rotund d amount depNasd with IM finenN dieaw ruaW ba rtiads by the taxpayer in wrier !w .till urea tp Le repaid In acmrdanae wan IM dirxlion d IM tlirrid mart. C. The derail mart shall Mw d'ipind juri- dklion in prsnWinge b rwiaw all qusslions d tarn and lad delermindd by the ilnsnoa dreddn ldminialering Iha prwblane d p7ia Chapter 3.4p by wri order mk 106116] d tM Celoisdo Rul.s d Civil Procedure. My wri 'wsuW pwsuAnl to Ihs wbsedion C. akin M issued M the cbrli d Ihs district man upon a verified pelilion d the laxpaYer likd wrlhw Iw+riY clay. sAal radios d IM dedsrsn d sM hvanN tli.rnw in uy such Iaallar. Sufi, wri anal ba asneJ wihin five day, .fiat Ae nwanN and .hall be lalurnabk at airdt fore r IM lentil roan may dehrmins, not Ilse Ihen Ise days rave move IMn hwnly aye rt« me data d iaapanoe d wch wsi. Th. iinw,p. diedd ahrl Npily file remrd d hi pmeedinp to 1M dwlrid cw,n. U. TM Ifedsion d fns dnliid Pmn troy M miewW in sM S.pame Cwr1 d IM Stele upon writ d acrd by ant' pant Thereto, {Ob. 3111pB7y and hj 8.40.260 AY«nale revive dy dspaamed d revenue. In Wu d d» prna»dUle gwkisd Iw n $ad4n 8,40.250. Hte taxpay« nay elect a hwinp or IM f:wrws droctory 1iwJ deceim pre a defcinry Halite d ddm Id reund pudvanl to procedure ad IMh in SNa Section 3.40.200, A. M used in !h'r 6edion 3.10.2Sp, -Stale heairq• Haan. a hr+inp helots Vie eRwdlw diredpr of the depadironl of lewnue or e dekpde Stored provided in Section 2P2~ 106.[131 d d+a Colorado ReviW Slelvtr. 0. when IMlinarrce dirwd uut4lhr aA1r lu is des h an arta'anl prsal« than iM .truant paid by a taxpayer, fl»n Hte Ilnarwe diaaw .fiat aaN a dridersry rot's. b tlr taxpayer by pl- eyial rsitii. TM dMidency ssdiN shall seal. IM addnwwd Ldaa tae h due 7M delkLnpY ngit» shall conla[n msifk¢7ion. In alsar and tom spiwma typ, pal Ihs Suparr hr the rphl lP eLcl a awls headrg on IM ddicir,cy punuanl m Sed'xn 2g~2-ID6.t(3j d [he Coiwado Reiiaerl Stalulr. TM la.spayr ales€rw have IM light lu else • rant. hwinp m Ilse Anent» dr•c4Pry, denbl d udi IaN»yerl Gain tar w r.tVr.l a MIN [ax geld. C. 71» laxyay« ehW rsgven IM .Ire hrr. fry wihin Ihily dari +Il« IM la%payr'a eaMw~ Ibis d Ipr:al IMlediN. Taw taga/rYer siwfl Mw m right b wqh hwysp Y M hr red exMIwIW k~ cal ramed'rN d 1 M1alb b ragsscl such Yrearir,p welkin tl» [ins perod d this slrtyaadiwl C. Fa purpNr d Ihh albssaion G, "ashartion d b rat rorradiw' means: 1. Tfa 3awpayw hu linsly ragwree in wnninp hiring t»fae IM tenant. diedd, and die Inar,N d'vedd hr told .lids hea'np end i~ sued a I'mr dedaion IMrsm. Such hearing ahAl M Vnlwmd, and ro hw,sd'pt, rubs d.vdsr,as Pr lying d Mkle .fiat 0. roguilyd, but IM 1an~ payer may slat to subrvil a bdsl, In which caaa IM lnanN Oiredw mat araprrA ^ trial, The linan~ rte diredw .fiat fill such headnp and haw IM tenet deeien d,erem within ninety dari rl« d1a ILanN dwell i Isgeir7l d 1M 1al~aysr'L wsalan req~nt IMrdore, ..Dept Ihr tM town mar •%- tend soli perird H d,e daLy b hpldir,p IM five. ing nr is uinp ~Ihe deddpn maroon wr M- wsionedsby the larpayar, but, in any such events. sM I'aanoa diedw skirl hold awl, hear. Inp wri law 1M deds'on Skiver vnlhin orw hundred arm eiphry erya d tM taq,ayar'a to quoat h,n4mp Iherrwe; w 2. The lapyAVr isaa finely rpueatsd M wia'np a homing bslw. 1M liana dredw, and Iha tenant. d'reaw hr IrLd IP hptl wqh fteadrep w hat laikd to loos ^ lint dedeion Ih«epty withni the Ihna p«'wda preadbed in wb.sction C d Ihs sedan. D. II a taxpayer hr exnauaNd hh local ra.+redwa r pwdW 'n arAaedlon C, t d tali ecl,gn, than IM IMPeysr nut r.u~a.l w • r hrrirp m Pudr ddr=br,vy rrxriN Vr uMlmtiw trot,., era sum herby ehu 1» wnduaee r. in. aenw rna,r,.r r « rsnh }n 8•aiar, AZ- 1oc 1181 wwgn STi, rrN.sr.,, d IM Cgror,saa Rwiwd Srrulee. E, X IM ddxietwy Helios w oLxn Iw ra/umi iwPNea any Yn. hwla. derive, IMn h live al IaQ Veslinp a eels he.rrrg, IM laxpaael may ap. pv.d wlr a.fkinpy w aeri'ai d a dorm roe island to IM dnmd court ea provided in Secton 29 2106-118} d IM CddadP Ravi W Slruaa. it Ihos larpayer cwrpli wih IM goaerf ulN NI I rah in subsection C d the ypipn F. No Vrwibn d this iedbn Lhnl gohi7x the taxpayer Irpm pursuing judidd review d , Irnr dads'ron d the 1dMN duedpr u dherwias provided in S.cnion 3.40260. (ad, 01[SBB71 oral 1.y 3,40270 Amsndrranta, The loin mvr,cx tray errand, afar w drarige Ini Cheplei, axdppl r to IM lour perunl rrs d tat inl»ied n the chgder, aubsequed to sdw. tan by a majority vas d tM lawn ixxVrai, Sudr amendment, aheialian of chsnpe need Ill be arbmhied 10 iM elec~gra d de town la melt apprwwl, IOn1.3113pp7y and l.y 340,2Mq V7pklipm Psnahy. Any psnon conrdded d vioWinp any d She puris'ona d Ih'a d7aptar shah M punbhed ly w fee, red b ewoeW Frve Y,unered Bolan w by im~ girpnmrd Id red mww than ninety days. d Ly bosh salt IVro and impriwnetwr,l. Ie>'d. 3t[18871 and I.] AIISGELLANEGUS 3 .0.290 Codtlnred Audi. A. My taiwsy« IioenW n the Trwm punuan7 b See7kn 3.44.110 and MNrnp a troller err tax tianee In al (east tall other Cobnda mrnkpaiiga Iha ailm'nil« Ihrr awn aka lu cdbd'nn, may nquaat a omrdnrW vest. r gav'rJW Mrsin. 0. Wib"n 14 days d reapt d rNAioe d M k~ tensed .ads by .ray annidpdiy !hr adnlit7irsra ps own saki tax ooibaion, Ifie iwWarir may grovel. to IM I'y"anc» tllr.aa d Ihs Tuwn, eN calniW oral. mum rewipr tagwaled, • wriren rogues[ for w mprdinaletl audit Ind%aYny IM hr'pafiy hom whkh 1M notice d inbisdW audA was received and dls tiara d M» dlid,r wive isuued awls Ita6n. Such roqusr ehaN M~ ctrda a lit d Shwa Colwdo mane jraliies diiV• inp kr:a1 r:dlenion d Ihei sa7N w i, whidl IM taxpey« hobs a qunsd aalr fax Ii0«rN and a dsdarAl'an mu lM uapay« Trill alpn a alter d ant pauapa~d~drra bead Int4rkn upon mi Town'. light to IaeV+«tar awrod by IM ver7dor lor IM auda period. C. £sroat r provided In paraprepn IUI. dry 1~ yet eon ubrtlYa • iNn,plale requeH Ili a rdinel W urdil vend pmny,lly eiyi» a waiver t4 IM Towne alrrrte d limltabons Sound in 6.alwi 4.30_ I W maybe audited by IM Tdwri doling the hroke no,dlw aitr all A ragwn h alrbmiled Pray rtirouph a mwdinatW audit Invofy{np AN niepaliiM eketny IP pannj]wla in ouch M Auda. D. M Ihia Twm d«iN to pankbnls in IM wee d a taxpayer that wnsnsia a ddwbts quasi for a edordinsted edit purauanl Ito ptmgr¢pl, {c}. ski. liana duelw anal w rrdiy the finar,oe director d 11re nstssiapakly wiroae ndra d auda prd7pled IM Iexp.YerY squeal wiu,in ten days .fiat r »jd d IM laxpaygi a re q~esl Id a ooordinal W wide. She tenants dyaigr e~^I IMn cocperre wih dlrel padiop:,Inp 'rksalarr in 1M devebpmenl d rrange~ moms Sol rite opardinlW auda, inceuding .tram peered d Ise term during vrhlt Ih» cowd'natW .udi wrtl M mndudW, IM perod d Sena to M covered by IM audit, and a PPOrdinred ridka IP rM tarpayer d Ihpaa recwA moil ahsly to M re~ qu'ued Iw mrr7treliP,V d IM ooprdnnW .udi. E. H IM lupeyer'i regwal for • rnPNr,red audl wN ki response b • ro1'rN d aadn iwod by role Town. Ihs Ta4w'e InanN dirwNd shad ladflala Arrsnfsnwn¢ betw,»n Ihia Twm and dMr rnunhiparbN prtkiVwrlnp in Skis Doan dinatW aids unkaa and unl'rl w UHx,W Irom sort ah« palb}suhsg rnirnlgrdily W•• sc W Vms IoM reeponaibiiy. TM iirariee drltkd atoll .Doper ale wllh om« pulidpatrnp munk~sahir Ip, wrrnsvar paclkabb, minmre U» lanrber d audapro Ihr veil G peeent M Iha laysayars pMtisae b rordua 11» mddiwW aud'i m bislraN d 1M pankpalfp n7unkpui'»s. Inldmalian dAnnW by w tNS buhaN d Ihp4e mwnkbadniaa prldpel'np in the ibprdneled .udi nay 1.e sharsJ wiy vmnp each pntlrpµrt- Inp munbipAll»s. F. X IM iaxpayeri nqurt Ia a mordrrad audl ova. in rNlnne to w ndtN d audd isuW by Ihia Town. thin Town'. li»isN direactw an¢A, onro urangernade Iw the mwd+ralW wdA Ixa Iween the Town and other parlicipalinp mwukpaiaka re ddryblW, provide wv4tan nd'xa l0 7hr taxpayer d which nunidpPliba wit be parlipallnp, 7R» p.rlod 1u be avdibd wri lM records mat Ihey b M rerluirW by panidpnlinp m7nkpalira for ponplelipn pl 11» mardinrW .udi. ;3» Ilnwlpe direda sMll pko prcpcae n achsduk la IM opwd'nrW .udi. O. TM tapfainal W .veil pmadure sal torah :, mi .elicit .hail r7o1 apply: li} morn Iles ggroaW audit ii . jsmardy sWV. kid To audio Iw whtdr • i>•Xiue d aWa was pken filar 1o tM Mlsdiw due d Ini sscsion. f1Jj When a ta~lryel rolaar !o prvnply s' n ^ W4iY« d IM TP,M1 ar/VIe d inMalitne fun~.t In Jw~l;Pn 340 3f10. prj 11n»d w Iw•wyer le4 to artwWe a Iii»y «vl um4tWe leque.I for w sravilewlwl auda r gwidW in pnrriyreph (LI. 3.40.300 kdardty ddm. Iw rsaaiery. Tlw errant d rob sadipn 4 b alreamYra .red Iandardira prpgdmes relabd to altvahons 1rMre tae hie been romklW to tM irlmrred munkipatily I! b red Intended la rwduce or afmimta IM rssponsfyikies d IM laypayer d vender b odlacnly pay, cullod, and rams! err Iaiaa Ip u+ Tuwrh A. M uNd hal4ln, 'Claim for Recovery Itaans .claim for rrnlwrwmnnl a eats t¢er pall to the wrong loxlnp jwkdictbn. D. when i h ael.rrrinW by Ih. Dieau a Finanw d Ihs Town that aalr saw rwved to IM Town hat bean lapPrled And paid IP anomgi mynk~yal¢y, she Town .non prartrrlly nday n» vendor Iha text aw lrinp rrysroperly mlladed and rerMlW, end Ih RI Pa of the dal. d rl» mew the rsndor roan Nose ilisnoy»r lu ooYadion and romilance,, L'. TM town ns+Y n»ee A vrtinen Clam for RsmVary dirUGNy 39 the nrvllidipalily 1h¢l rwayrsd la. ar.dlar p.naay end inl«ait uw.rJ IP d» Tnwn, pl, in Iho allernalNa, may nil4ulo praaduros fd m/adim d the IAt hom the tax payer or wfldor The dodslon In make a Claim for • Reuw«y Ins in too solo de[relun of Iha Town. My GLim Iw Recovery shall include a prmpedy aMaalod rotate of Balm hM, IM !av- puyer ar,d'or wrror robrm9 ile claim to the test paid Itl the wrong monk jelly, arrenee In suberaneate Ihs claim .red . request mat the man'.-k,aley ey4Nwe w daisy in whoa w In r»n. u,• ctAim wdhil nhely fv0} days ul th r«~.jrr iM nwnidpalily In wiilch fire Tpvn euun.re A Gr~nl In• De,kly*rY nu Y• lo• f)wat reuse, regwil d Ines m Inv»rrpele m. crwn, area wwxwil d such en.niign M d» Term shell red M unrwonruy ewrhhird. u. w.+,irr Hinter Sml days .nor r•Njd w . Cldrn id t11WOYtlry. Iho lawn stall wiry Iq 1h uddac4bn wils4km d na an or w ponlm d ^w tar crairried WN Iltplgbdy retrolvpd, pod .hall naAy Ilia nrunidpAny aubn,itinp the Ciwm 'n wrong Thal Irro l~bnn rs «y,w yrpruvod er danmd in wlr b w 4n pd 1, ixhrdinp Iho feaepni fVl irya drNSebn. H Iles Claim is approval 'ar whob or 'n p¢n. the town LhaN iei7wl Iho dnd'npulod aimunS to Iho mwdapAfly wbmining Iho Clahn within thxty 180) dAye d Wlnoraf. II a Cirim n sibmir tad jO'rutly by u ruunicj,alhy and a vendor or to%p¢yw, Ilw clt«A ahnh bu matla Iq rite paaies }dntH~ Uenbl o! o CWrm Ipr Rr,mvury tray w,ry M Hale for good cauw. IE. The lawn mat deny ^ Glaim nn [he prounh Ilvt x hove pioviruely pad a Ciiim Sur Remvoly .tieing out of pre Hold of Ile same laspaynr. i. 7h+ I»lidd subled In a Cldm br Recovery .)roll t» irryed 1V Ina thirty au 1361 mouth rnriPd pfd Ig1M data 11» nwnidlalAY Thal woe raonpy paid me far regNr tM C4;In Id Hecove7y 3A0.710 Ndllca d F.Isa fax PrdinanN «nendrsar,l. A, In vela fo flltWe • anur repiarer d dab. aMl aN lea ddlnMae ld Rwnkipakiaa 1h PI ad~ ninialar loci .else to aPllncl'nn, d» Frnanua Ulreda d IM Tuwn .fill 1A wihr IM i;ak.rado Nunkjad Seaga. pig to IM sllaviiw dab d Ihs .slim • Dopy d IM Ttlwn aaMa lax w dn,rnoa rNkainp al pwis'ron in aHed on Iho sfl.ctlw data d INe eedkn B. In rider b krP wlr.nl IM Nnlir ispit« d .else Ewa ddnanaa Id Itwnkipaylis Iha al. nynister br.d PAIN trl mlleclion, tM FlnanN Director d IM Town shall fie with des Colwrro IAunicj,a! leeys» Wbr b u» ,rl«ik.s dale d any rrrndn»nl a Doty d ends eats tae w~ dinand an»ndtt»ii Mara W by IM Town. C. Fr1u.e d IM lowrr to lea audt ordinance w ddnwxro vesrsEi»nl punuanl Id 1M aseS,Pn irate red invakdre snr gwieign d IM ..lea l.x ordinonce d any amwwfinenl lher.lo S.A 0.020 Pariidpatign in almphlicpligR nwelinpe. TM Fi,anN Diedw .hall poap.lw with N paHicipua m an u needW base with a per Itched .Wavers err vsd uw lax ayirarlN omvenW by Mss Cattalo Alunkpr Lwapw xhhh i .. - d aWe aitd rtaniglal asb. and ur Yip end 6ua:»sa dlipira, Said comdh to w+f msN fd IM purysas d diicuaskrq and aeWyrp IaedVbnn 1o aAba Md Uae 10.11 INWlerrla Mrich irwy aid.. SEC FAHV 2. h any owl, a«siN,, aiA»«.<on, Nnltlnce, clause w ph w d d1h udtnwnw i Iw any Iwm MN to M Invril, such decibn skill nu eMed IM validity d II» nmai,inq pw• fans d psis wdnvwe; .red IM Twm Cwnci hereby declare. H wauW have posed mil wdinmw. and each pal, section, ad,saden. Ndence, shoes d phrra Ih«ad, tegrdksa d !ha IIX t Nu any ova w torte parrs, asdldw, auba ]Ion, aenbncaa, Wutr w phrrr M delved inval:l. SGCTIDN 8. The Twni Coundl Mreby Tvrs, dsleinvnr std JedwN Skit Ihia wdin«ws b r»crwY and pn1»I 1w 11» hard,, airy and w.nwrs d tM Town pl Vail ar7d tM inhabsahis Iherdul. srC7lcxi 4. the repeal w 7M regar and runalnnnt d myy pwbkNr d the nwvrkipal dodo d the Town d VNf ors provided In Ihs PrJ'nana shay nql r~ let any nphi whlch hu anaued, any duty InyosW, any r'rulrinn msr rtuvnW prior to ma Sr."e next pugr: - '„l~ ~ Y r Iir~ , r "a',L. ~ r+liaala.i ~ ~ r' ~ ~ r ilawaii;' „ i ~ ~ i i ~- r E 1 I ... ., 1.- . ,,..:; .f,`, ,i:.. i...:,..: iii, ', t... .I.. ..~. ~~~ The Vail Trail Stork Club . ah 'r :::,. ~. ~ ~ -~. t>, ~ ~ C. ~ - ',.. ,'~'~ ~~ Elliot Morris Ristow had his first Joshua Sibley turned 4 years old birthday Oct. 3. His parents are NDV. 9. He is the son of Cynthia Renee and Mark of Eagl~Vail. and jack of Lake Creek. The Stork Club is sponsored by All Stork Elub chlkfren will be entered In a weekly drawing far a beautiful bouquet of bal- lonnsfrom Balloons over Vail, -- ra.a. ' - ~ ~;~! . i { Kendall Wilson, here shown with Iwrbrothta Zechariah, c.]ebratLd her thins birthday NDV. 29. Her pansits an; Jnyop and Kcn of Vail. Stork Club photos by Carotyn Knox Stork Club pictures aze taken every MQNDAY at 19 a.m. and again at 3;45 p.m. at The Vail Trail office k7catrd in the International Trade Center (behind fie 5abon) in f4iintum. Stork Club is for chikfran. Flvrrt prePfaus page managed t+nred in ,-, 1. rrilh IMlolowng: adinanos, aped ihered. lhmdaoro repealed. oompanias shall d•termirr naenauY and d an nw.,w dp+a nut lira such wiiMn elfeclr~d~ ahe~~r ~an~ ~rosldn alto A~rr ~er, apleparn a hrildnp ^'a"a9++ SNTRDpUCEO, HEAD Oil FFRST READINC>. Isui61. b IM lovtion d sudr undwpnrund M « aha dlpl gran M eKf?onabb for p~trridytg Y ^Ba raba « marargr 10 « more APPgOVEO ANp ORO EREO PUDIISkEO ~~ • u.nch eArd+ M in aowrdua• wYh saplicabb as oommancad order « by v'rlu• d the proviason pinata pwknp agape locadrd b C«mrrdal ONCE IN FULL Ihs sd day d psoarrrbu, 1991, TM Town CourKil hu dNarrnn•d the apeclal KIN, ragu45orH, « tarHh tram 7M omnr's rar~ of a ydpov e~ty r~l ~~ rTeMwn ~ H ~ I'~C«mvr~ hie ~~'r~r~ ~~ w,d . PuHK hnr:,g sna{ b• Mu on IhN «- banelis wp3 aoaw la sect, a and Irad d 1ud via. emrar,a, w a pdrd dNlgrw.d by u,. P,blu povspn «any «dnarwa peviously repealed « modatiarp «Spedd dinette. on IM 171h day d C ". 1941 a1 witNn dw D'uldd r a rKUh d do ramovd and tn41y aril Id Wckl7Yrg • Usnch Iddw:tg the in D•vdopnrrrl zaw disirida 7a0 p.m, iR the Cornet ChwYEera d fM VW redat.meM d utYrry {rpa and .pupm.rs, audt Idlat'prl d IM unJ•rgrowvl alrwn by tM auperreded unbaa expenh piled Mrein. and provides wllid•n1 parking ter u • by Muncpd auitling, Vul, Gd«ado. Mnelys cros'sleg d IM •lirmdien d uniphth NVrt , SECTION 5. envy IrP#Y b IFr• coning adrn;nktrd« TOWN OF VAIL lino aril poles, and i« the tar salts d IM V'~o Y A9 b laws, orders, readdap and ardrtences d l~he Norm 1 « a mIl to Isas• gran Y in any went, Iha mat d any work dwt• ly fM Y P•r P~•'7 ePacn• Maryaral A palerfws rsf sbMS, ryrlaarlrrly Mildnn, wlhin IM Dlatrkd. pubio d'eily she{ M 11NJudad b IM nassrneM or pads [hared, Ineanssstenl herewith an 2. Application .hap W made en a loan Mayny Idl TM •slimdld WYd OOaI d lM proses w ~ be ~~ app a,~ ~ w parsd. 5houH a epee3ed la IM exlo-nl only d ouch steers:latency, povlded by lM zonirp adrr:dprd« and upon A,TfES7: dn+mund from 1Ta ml +nd tttruiW 1Y raped LY yrmep ,~ Ge tied, the arrwr ywolv+d ehrr This repsabr shall red M arphued to revise arrY appwa! d uw ePPioalian EY IM zan' .dm:rs- a'I0° bylaw, nder, atwlution. « «dnarws, « aaatw a [oafs ~ Pamela A Brartdrreyer Sdrrnrww Gordan Meym, Inc. inckrdsnp IM mp a» ob4gdsd id. artd IM prbYC d1Hy •M;Ibd w, a therech IMretddn ~ ^g end aFtsl bs 6aued vdth « Town Gbrk d tM iryrwarrrol, •rgrnering and cbr;W payrtnd I« Iln actual cprt la awn trots as repealed. wnhoul wrrdtim a. dder~tad bi' tM zonztg Published n TM Vril Tnd wrvio•t, tldrM'.ay, inapeuiort co4alion a INTRODUCED, REAP AN4 APPROVED ON admieriprWor, r tM 7own pad! d•ISrntirK that aaawm.r4a, ideraR on bunch, and O0r`a°~ ~'0n lM verse's prr><vny by IM FIR9T READING ANp ORDERED PUBLISHED Inc baaa proposal recoils n ^ Ybwl arPrld b ~ DeGartOer 5' 1~1 ~ - FaAdi¢ vlrYY: s,wh an+oltnt shill u Ina than Ihs ONCE IN FULL this 3rd Ja d Decerrr6er, 199[, r nil' Weds a vitae for preparing prneederga and adrbYtg M wet it [M prbrc Irlllty A•d psdontad IM lrsnch~ .nil A Pudic Tearing char 6e MH on !hu IX. rrinistral« may oonddipn tM ~arwd svn~ s- r.gud Ihrpo, k rib annual d {170.893. I"9 and badJ;rsng, Fwll+w, tM owtwr dtdl at hr chance on IM ITh daY d Deearrber, 1991 d qu'vemeni Thal the RplicarM Mtdl IeJ M a pmppaW the M od+t d rM posed « her porn wpanae, mAe dl rS•dwssry anrsyea 7a0 p.m. r the Caunal Ghuryxra d IM Vai on its ass eo mprws Bra viwl rd •M11 M paid aril rswrad r d.p;ded n Exh~4 in 8w s•rvip rnlranoe equ'ysrwrrl to urd•pt tM Municpal Duitlirp, Vaal. Cobradc~ tM parks area. tl said a'. b lM •rld tM aclud oonwrsian aM In- rrnd•rgrountl .snide. 9 prrvd• patkinp sr+anes c;d•Md wale an Iwo Ilan the •aEimayd don- Any bl a twe.l k s.4jw.t to d' . - . an a TOWN DF YAIL sra barl.d on the awryrrw are. «grounda a Pu biiC N otiCe t'+'~^ wed arcid+nld wata...ah aw++w wdnw alwtrlc wvfa d SM awes a pwsar in ppss.e. Muguel A Osredosr any aorrdonrnium pgwx, written appwd d tM NOTICE OF fHTENTION tM Irrprdv+rsenl Dilrid char r•Ws'e IM b•,vMil assn W sudr bt «pan:d: Mayer domktrum Kaaigfien (~ anYJ will M required 7d CREATE A LOCAL prord+tl In sUCh lean aM d aucT linty r 1h+ f51 prwaMr arsraro. rpwr 1M bl d prwl l« Al1E5T: on hr rpplk-ariwr. IMPAOVEY6NT pgTRICT, Caunal rtuY dmrmw»- ~ oe.=vH•ion ywywaw; Parmlp A. Brwdr+wyer 3. TM zoning adminbY+U« may reggwl [trot COIiMONLY KNOWN A& TIME di A p,rLlid hwrirq m IM popored rrwwe- (21 INr to Prarld+ an ro,..pl.sJ• h.,d, ,ud Tv.m Cbrk an appl,eant mntlud • pukl.q alAlzalion guilt' to ^U71UTY VNDERGRDl1Np piSTRIGI' nt• +M SM preeation d t.rx,Nn m d d•,iwd WrAIYI rher flip wn vblMipn prrnuaM le Sw. Pubtrrhad :, The Vail TrK determine lM dilerenca between lM awrege IN TNC TOWN OF PAIL, CDLORAUU by th+red pop•rsy rn Iha Diprwt >naM W MW try thn 29tl~133, Cofxarh JI ed 9ldule.; or on Osurtber fl, 1991 aq>ecYy d the Wt and tM pets dry dyscerion, FON THE PUAP065 OF Iha Town Cttr,ci d 7'J9 p m. on J•nuery 7, 131 dh«wwe lays la prrvW 1« unJ•rp,wnd . d such dhe, Vr:fwrrmion r maY M rr•teewry NEIaOWHG EXI9TIHG OVERH•'Ap 1P42. In Iha Tewn Council Chambers. Val awvrw cwrn•rlbn to hss popwly ti + rnrn,w lo. Iha Proper oonsidardien d Iles caul' ~icn. Mun;apal BEM 75 Sovlh iron[ Ruud, dry 1d the pudw dilny. OFip~ag ELECTRIC FAGUTIEe, ANO 70 ^9• rg• arealatt lio~ IFl~esbd ~ brdrr~ve 31{1885! Srrbaec gERJlC6 THE 8AME YrRTH Vas, Cebrrtdp. Ar owrren d bM wahin IM tlelrkd rrry hlv UNpEAGFYOBNO ELECTRIC FACI[InES, (91 A^Y ial•rwled p«•wr ileac y.g to ba I,ar~d ennlen rpwsr IIX rnclus'an d IM tld•I d ras- a. TM popossd boor .gr..n.n slwl M t« AHO NOTICE OF uPa^ IM is.w d IM a.au.x, d EM Pelrht aril r•ram d ul Yih IacisiN tpcn lhur ptyw IY Pu b I i C Notice IM period d rap INt Ihan one month nor gr•du A HFArgNG THEREON tM panlwn d rtwth•r Pre owrnr's putwty vest pl A rapt' d a,. coal and frr!>iky rwvml. Ivan Iwelw mdMha. wMn r•qu•ated, and tM le1 Ar awwn a rW sstde and prryarty be benelned WSrn pwoa+d arporartwnn may Noadutwt Nu 22, S«bs d 1970 •nui,rq try ORDINANCE NO. {fi tuning adrrinelyd« may aasnd IM base agree- Mrairary•r : - ., and alt gowns atcPs.'u r the ame aM place aN for the pdrlc dwhid. W al roaddwp and paeandi Selves of 149[ m+nl Fw an •ddeional 12 mpnlhs w long u IM ue Mr•by ndilbd 11W lMn wu n+d wihdiM hOamng' Evefy p•'•Pn tyho event rld Wuperry rxr tie and ran W awn and nam.d 6t' any io AN ORpINANCE AMENDING THE PLAN mnditsons nlaluq to IM parking twaaes haw rra Clay d Pty Town d Vul, Coldrada. a r wrltun IM barntlar'ws d des Diatrwi. arW rfio lai4 ternlad person at tM vas{ Munrnipal 9uldrp, 75 DOCUME NY OF THE TOWN OF VAIL tigneaanly changed, Any tPplcanr rishirq for psPSr'yd by S]ntans•r 6«dan Meyer 1 ~ Ipa{paar f;elw•tM Town Cqudwi al lM hear'ng Sodh Fnnlope Rdad, Ywl, GalPrsAo lu any 4rro EMPLOYEES' PENSIpN PLAN; AND SETTING an spanaion W an rlahlished Cue spreamoM, Caber d the Town d VaiE, Inc u to lM ma[ aM and nuke any obiedidn M p aM nut' Mvs to during LusineN Tw,n on a pssr to 1M dale d FORTH pL YAILS IN REGARD THERETO, must wbnil an epppralion to Sin :onng admini- 1eas,biry d lM mend d s.isiwtg rrverhead IM vearws d IM pnlrid. IM rrrrkirg d m. Ira- Marirg Copies d Ihh «d;nuax a-abb Ip strata no Ides then torn weeks prior to Slw ter- ~~r;c IaoliiK and replacing lM •ams with un- Pte'+rn°nla and tlv nclusun d hie « her Hai TOWN OF VAIL prApc Yrelvactisn h lM o11ws d 1M Town Cbrk rrrraliort d IM axk9ng appravd, dsrgreurd eb[lri0 fad7tiaa within a popatld un~ p'w~ly in IM pielricL shot M deemed Ia Mw Psnrr4 A, BrrM~r+r•r duringg 1 buirwas hours. s. Iva sppl'x-ar,t Ihrll M prmltad to baa• der routs toed ' ed h sdion. Such waives andl not, To,rm Clerk INTfIDpUCEp, READ AND APPROVEq ON mp• than 601E d the psAr'r+Q spaaw vrhwFt is IM 4 rrrprpvemenl district wrhn IM Mwewr, pec4~de he «Mr r ht to ab' I SFCONp READING ANO ORDERED difararxs between the average cePacey d tM Preseri bomrduba d the Town d Vail, to be g w nwhn PUBLISHED BY TITLE ONLY the 3rd day d kz end IM peek der Wirxalion a8 debrm4red k"°Hr' a° Loral Uedergrour,d Diariul No. I. Sad "r"° n d tM rseavreM w tM , 1 E%111DIi v' y by hears N a filer dale CONSTnlICT10Y CAST - {148,257 Deoerrter, IB9J. 1M aonirq ad+rvnislral«. p•raorw ns iunher natgiad n fellows: rg TOWN OF VAIL 7. No applipad wMr operdinp a private rot 7Te Loundary d the Dialr,q shall M as Ih) T1te IxAic diiy perlwrrirg IM oomanbn OVEHHCAD i CONTINGENCY - ti4,d76 M argil A Oaledoae depsnied W Eaniil 'A', and h N fWows: Th• ahdf, d the expense d tM paparty versa. oon~ TOTAL ~ it70,B93 erg perking arK charging an bendy Ise 9n IM erec Dislrid Rpundari•s induds all 01 Bighorn veA to urrdergromnd dl ebnrc and wnrrunra~ ATTc6T: Maya true dale d Iha wdurvtcer caddied in thi aedion. 9ubdiviaion. FVith Additbn and Gore Creek tan F.ciHiw k+Cend upon any Iw « parul d Pd4lhed ti TM Vail Trail Pamela A 6randme w shall W •ligibb for sloprwd d fist a her y„dp,~ FYirq fJo. i sxdusiw a un I land rdlhin the I ....nl Dnnitl and nil on Deoenb•r 0, 1891 appprat;on in e' uilawerg 'thin IM erenant la dauihrtion. This abet in~ Town Clerk Y B. Patklrp rpui,ed for any tore n '~Mrn ~ ~nn~n• FiHh Addison; Luls 2, S, a dude IM d' and IM badJia Published n TM Vas! Trai rnlh Iht lily rtpy rvA l>e aatiafild by Iha bashp aril 8, SIwA 1; Lda 2 through 9, Slodc 2; Lds I '74"'4 u'B d a bend[ - - _ _.....__.~_-____..._._-__ on Dewmbar d, 1931 ml apace Iron anothu posers under the Ihrwph 14, 8L«k 3; Lot Iq Bled[ 1A; l«r 1, 2. ulwn such Id « pwgl, udo+ IM mvrw • - p,ovpione d This aeclbn. 3. 9 and B. Blouk 4; Lda I, 4, 6. B Md t 1, Block •arlN a a,rlon objection Ilwllo and Isba tf>. 9. r shill M tM rn 5: Leta 3. 4. 7,8, 12, 1B. 14 and 20. B1odc 7. evert with the Town Cbrk rn1 tats Ihan Nr• tlal• ORDa7 ponraaKy d IM twrrron (ci Tha improvemsnls shalV c nasal of d IM pub7c hearer IM v -, ' 9ocrq>ari « buidng monger wM firs I.aeed Leitch under rwnd ,,e [tic lacaero. and meal and tM g "' •-~- ""i0v' PUbiEC NOtICG' sPacw to dMn to ,wide ng' g grsalcn d Wrroln to to dwived p. adequate nil proper bwAfipng IM name, •xoed tnrtasn [mniwal gird by tM rnl property in N• D"eldd, Pallor. to lib TM regular meeting d IIM lw.e! E.swnaing signs thsrd«e and M see Iha1 Sts based spaoea slier bases d pededae ekrid .Hall M above •IXT wrh•n ahdl M lsken r a udn- AuilgeY Ip Inc foarcl d Vul wsY M MW n the e used srW uecla;ied k aceordartm vdM rM round, and itxlydin dl nacessar dran ~~~ Gounal ChamMn d Ihs Vail Mudapak Buid~ng, Public Notice I:n.agr.emenl. 4 _e r 4n to ~•^Iand4nnlarsem.nllodnprblscuNih 7s3galnF:mwgefTuaaw..hval,c,•mrada,en ORpINANGE N0. d7 10. !•u:p shill 4 paarrli•d la shod Mm IuMitl w~e~pdS r•+~nw~Te [seders aetllenn ^ nil aP~w ul24 arld ~errPraN aAhwity io WednNday, Daoenher 17, I7G1 M f01)p a m 8•rlae of i991 parlcwp only. and gibe; M nltibied for Pa Y the Y •sp•arrl oNloara, p long tam the wp aril y+arbiky rstwrL TM Ynw wYl M in- agents and •r.ploye+a b snler ,Pon sudr bl a the egrpla IoM sd IM morning d dr1 hsa•rg, AN OgpfNANCE AME NOING BEGTIpN storage d vsh'cba by IndlvWruN a aorrpanin. purpas• and through idirwe to w+r indudr IM 1 18.52170 • TEASING Op PARKING SPACES, 1t. Cv nMal agencies may boas parking pilled ti tnnrhK aMWMhss which wii !» parcel gaud, °4ow"}7~ led, y igAl d protNl oblWion w#n i.~^ad•rd'run pf aaoryorA•.Irudun cnan~ OF THE VAIL MUNICIPAL CODE, ANO BET- apwosa snh in tM CCI}I zone drtriq, and char plated a01OK prwsnt emsnh and across ob' pe fur Ih+ lolprrlg: TING FORTH DETAILS IN REGARD THERETO. I)p irryted to aems'urum d kb tt1Ob Ids and 1rwdF d Mnd as do pub7e utedy rKpeet b IM doing d ouch rpol Mar b•wah.d. WHEREAS, the Taen a Val an•nlh dlraw sib. Each site maYba allowed a nesk~rtun d one !r. Gadndvf3rar~mh~umrt. Inn, CYrb Myka pdvde penis Ie Issas padcwg apao•a are W^Pw- base f« a ever runlet ap•rrey urrr:x =Avers r t.c_ ^r: ?u-:,r. ~.-::.: r,..=...r.-. ~.d...~ w r r c. Pdmas. Inc., du. Palau CaPPw+eha pa, 4t' baled r CCI, CCII, HOME, PA and Sp zone SEG7KJN 2. ~WIiITE RIVER 2. Conalderalbn d a Irodl,pdren 1« Far! dislrids; and N any pan, asdiork srAvadion. sanl•noe, NATIpNAL FGFESY l~r.: Urexary a! V•VI, dba, Hubcap erew•ry .nil WHEREAS,rhIM beYdalM Town Cerarei dww a phrus d Ihk srdinrtce 61or d7' / Nith.n. Mil tM GGlll zone dhldd i not unlA• dher rearw Mb tp a snvaW, such deddon skill nil ` t ]. PUBLIC HEAHfNr3 - Consdsrdwn d a co.wrrorcld zone dilrsq• n rhidr such basing adsd tM vdidnya tM r•maating prx8ma d the y ~ Rpxid EvwMS Pxmi, MslWirwylSpsdlu«,a h alba+ed; and ordinenro; aril 1M Town Council ~ ''•` fI ~•~' ..Ct' ~ ~ ) Uovarapn, by the Toxm d VsY, h mnWnclion WHEREAS, 41s 1M bead d IM Town Ctwra9 N wouM !wn passed IAis ordirranw, ant .am i with IM Vail Pt61a LWrsry. on Thursday, Dawm Thal pivde panics ahouM M ebb Ia base peM~ pan, aecrnn, aubs•dion, asMerra, darrae « .~ ~,. ~' ber'ld, 7Wl, from 3.-0B p.m 10900 P.m al lM Ing cyaoea in lM CCilllww dkpdcl; rrW IXhrrn~eetherpl, ruyadbesdlM lad lhrt any ens ~~k'J ~ kaceliun of 242 Wasl M•edow Drive, V•H, WHEREAS. the Torn Council w'nhK >o er- pans. seniorrs, ah.ed'wm, eentemK, •`"'•,- ~ ~ (:o4rado. lend the period d temp I« which sudr parkng dwau a pkaaes E» declared irwdid. - ~ ~ ~ I ~ ~ 4, F'i19LVC HL'ARIN(i - Conae3nalion d a spaces npy M leased 1mm 10 fo 12 rnonlhe arW SECTION 3. ~ rte. ~-~~ ~ ~-~ ~ i~ Tavern Le•rre, web ea.nded noun. Iw Shoot apdx for exlanssons a such beau; and Tha sewn Coundl M `' i q~7~' •,~' reby finds. ddenrirree c-.~... ~ ,,,{dc,'~n,r~+ ~``'- Y~m~x l;,e~~ ug Slar, Inc., dbn. SWeI Slar Video, al7M 6ca~ WHEREAS. the Torn Crwrtc8 wsshN to per- and dadun Ehd ihlr wdinarae h nxesaary aW ;~_ t+~i'~~i.,r r _~,}ty~~ti..rac 1~~~ ~~ uy,Lt~,,~NN< liver 01263 £as1 Con Creek Oei». Vail, Cobrado. me renlat car po<spaNn to Cue wch apaan in proper !err the MaAh, eddy and vectors d IM ~~ ~ ~" . ;,J, 'J.;Y~ „- I ~ ~i [M Commerc,al C«e Ill xone disir's:l; and town d van aM lhs ithabiardt tMraa. '- ~: ~ - - . ~. ~ `,w - ~ ~ • ~ ^ ~ _ . --~ ~~ `,.rvs.'~.id a. Ndeirapon d rwwnl r•n•wals: wHEHEAS. Ihs Plennirp and Enviratmedd SECTION a, n`~~tv, _~ ~ ~ f~` ~V~~w ~Iti ~.~• e, LR.A. d Vep. Ira.. Ara, earl a Y•IPa Gdmmisaion has ri ., .led Ihal, n mrlain The repeal or Bw repeal artd reenactment d ~ _~r, 1:7 ^' I ~~ .. r - ~~ '~-r~t~r Yd b, 9alavny Sla. FwSY Su, Inc., des, Sd.wry aMilimna7 IaMeraping y M an rY w,y Prevision W Ihs Vail Mu ->~ ~~ -' I ~ ~ ~ - r SlMe No. 631. ^idpd code ` ..... ~"'~'~''"•~`':''~ • 1,"'" ` r ~,;, c. Veil Malrcpolaen gecraakun DhUid. dW. propriala r•quirorswnl fu some base proposals; prarsded b This «dnante char not aNad any ... t x~» - and ri hl which has accrued, an rid ~''~ :~ '~-~.''. ~ -'~ r$~~w~,x' ~ _ _ Sohn A, Dnbaon be A,snw 4 Y Yinpoaad, anY _ i-~r:`~'r~,=ti.•.`^ WHEREAS, tha Plannsng and Envirmmenlal ~ adlatmn that oocurrod picot to the ellapive dale .~T" } ~ - - = ~ ~^ .. Anll.re Cordwr7nivm Aerocdiun. Convm"s ion reviewed 7M prnPaeed muniapal neruol, anY PrmeWrdn -........._-_ nor 5 -}^ ~~ r~.`:-, F.-F ~_ j,..u . C n A,n d Golorada, Inn.. dV+a. $undan<a coda d+ange an Novsrr,bar 11, 1991 and reuorn dher adbn or promedirq r oamme«xd under w i • -.w~.ro`„s= ~ 7ia /• Salvers. -max, vdadad approval d the amendment by • li-0 or br virtue of Iha provision ._ r`~,~i~~~.~`~"`. I. Kounbaoa, Inp, d[se-G.J. Gywts, rapadsod and NOW, THEREFORE, BE IT ORDAINED 9Y repealed and resnaded, The r peel I any _, ~ - _ ;. Jc~rrr/,. ~y~,_ ~I • - e. Any dMr rneu•r. IM l4,rtwriq wi.hw tv proveion Mrob shall trot re ~ :,, `~, ^ ^'~J- v dyn,as. THE TpWN COl1NCIL OF THE YOWN OF VAIL, any « p y repealed w p p'iaion or r:~ ~-.- ~ V _' ~ ~C~ - !~- 1 ~ .- TOWN DF VAIL dbance aviowl lyrwded 1 LpCA4 LIOUOR CALOAADO THAT: unbes expeas4y glared M+an. / • 7' ~' ~ cr'w~F'tnLwc nor ~ ,•~C " EICENSING AUTarOfilFV SECTION I. SECTION 5, ~ =-- Marsha S~ R.+au Sedipt 18.52.t70(L) - Leasarp d Parkeq AIS byiev,~s, orders, r•s olutlsna and AarrlW Ssor•lery Wdtl Aulh«ily Spacers, is hereby amended to read n forows: drnances, or gotta Ihareml. inconietanl 1 ~~^ ~ Mv^' Prrbl~shed h TM Vail Tres 18.52.176 Mr•wilh are ttY,eefad to IM •xFant onh a ouch S. A puking spew.. apaow w ears may f>. aaonsapancy. THS npedu p,~ll red b car dt fleroanbsr d, 1993 leased by the orrnsr, occupant err Ouildsng q.usd tp rw:er any byMw, «da, nadulsan « The vaU'rtYT~ - frPCrCT71bCf G, 199 r 6r~ a ~~ ~~ ealarleraraYea. _.~ - .~.,. ~ ,. .. ~ ~ w ~~ ,~,~x.~.r',Ar. '4 `,,s:3.,L,..-:4•~ e • z ~ ~, o'.kao ~~ p~$ u.~7 ~r ~ ° u~iW dpi V ZN~~ ~~ ~~~ ~ 3 ",~,~ eQ~N ~'~ Z j 'S Qa~a~~~ $}~a~5 ~",www"'oa "~E`~iu~ ° ~~ ~w= F ~~ zc2 ~35~ ~Ei'~oow . ~ sT~~o ~~~oN aWr~y ~ +~3 tea' ~p7 ~~ ~~ ~ ~_ o y m °~ 4 U 4~ w ~ } U[}} ~ y _ ~ ~ ~ '~ C~ .~ ~ _ "~~$~° ~ fly, ~ ~ d ~ ~ ~' "~ ~ _~ ~ ~ ` ~ ~ o '~ ~ ~ ~~ x o = ::t~ ~ ~~~~~ g~- ~ "~ `~ - ,, ~~. 1