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Home My WebLink About1992-14 Repealing and Reenacting Ordinance No. 10, Series 1966 Chapter 5.08 Business and Occupation Tax - Ski Lifts of the Vail Municipal Code ORDINANCE NO. 14 Series of 1992 -6r~ td, r`~tof.~ AN ORDINANCE REPEALING AND REENAGTING CHAPTER 5.Q8 BUSINESS AND OCCUPATION TAX ~- 5KI LIFTS, OF THE MUNIGIPAL CODE OF THE TOWN OF VAIL r~ ~_~ BE IT ORDAINED BY THE TOWN COUNCIL OF TH1= TOWN Ol` VAIL, COLORADO: 1. Chapter 5.08 Business and Occupation -Ski Lifts of the Municipal Code of the Town of Vail is hereby repeated and reenacted to read as follows: Ghapter 5A8 -Ski Area Lift Ticket Admissions Tax 5A8.010 Purpose and Legislative intent A. The Town Council finds, determines, and declares that considering the nature of the business of operating ski lifts and ski tows and the relation of such business to the municipal welfare as well as the relation thereof to the expenditures required of the Town, and a proper, just, and equitable distribution of tax burdens within the Town, and all other matters proper to be considered in regard thereto, that the imposition of an admission tax on such places of business is reasonable, proper, and nondiscriminatory and that the amount of the tax imposed by this Chapter for exercising the taxable privilege of purchasing admission is reasonable, proper, uniform, and nondiscriminatory and necessary for a just and proper distribution of tax burdens within the Town. B. 1t is hereby declared to be the legislative intent of the Town Council that, for the purposes of this Chapter, every person who purchases an admission to a ski lift or ski tow is exercising a taxable privilege. C. It is hereby declared to be the legislative intent of the Town Council that on and after the effective date of this ordinance every person who pays to purchase a ski lift ticket to be admitted to a ski lift or ski tow shall pay, and every person whether owner, lessee, ar operator who charges for the purchase of a ski lift ticket far the admission to a ski lift or ski tow shall collect, as agent for the Town, the tax imposed by this Chapter. 5.08.020 Definitions A. Admission shall mean the right to an occupancy of a seat or position of a person, who, for a consideration, uses, possesses or has the right to use or possess an occupancy of a seat or position to any ski lift or ski tow operated in the Town. B. Purchase or sale shat! mean contract for sale and include any transaction for the furnishing by any ski area to any person of the taxable privilege of admission to a ski lift or ski 1 ~ ~ tQW. ~ '~ C. Purchaser shall mean any person to whom the taxable privilege of admission is, or has bean, rendered. D. Tax shall mean either the tax payabie by the purchaser or the aggregate amount of taxes due from a vendor. F. Taxpayer shall mean any person obligated to account to the Finance Director for taxes collected or to be collected, or from whom a tax is due, under the terms ofi this article. F. Vendor shali mean a person making a sale to a purchaser of the taxable privilege of admission. G. Lift ticket means any certificate, card, slip, token, badge, patch, or other signification that a fee has been paid entitling the hoider of such signification or another to be admitked to ski lift or ski tow. H. Person means and includes a natural person, corporation, trust, partnership, association, joint venture, two or more persons having a joint or common interest, any other legal or commercial entity, or a receiver, executor, trustee, conservator, or other representative appointed by any order of any court. I. Ski area means any place or business which operates ski lifts which are open to the public upon the purchase of a lift #icket. J. Ski lift means any gondola lift, poma lift, chair lift, t-bar taws, trams, ar any other facility designed to be used or operated in connection with the transporting of an individual or individuals up or down a slope, hiliside, or mountainside for the purposes of skiing, snowbaarding, sightseeing, or other recreational activity. K. Ski area operator means any person who awns, leases, or operates a ski area. L. Finance Director shall mean the Director of Finance of the Town of Vail. 5.Q8.a30 A. On and after the effective date of this ordinance, there is ievied and there shat! be paid and collected, an admission tax by every person exercising the taxable privilege of this Chapter, for the exercise of such privilege. B. The amount of tax hereby levied is four percent (4%) on the price paid for each admission. ~.oa.aaa It shall be a violation of this chapter for any person who pays to purchase an admission 2 ~~~.~~ ~ a- ~ s in the Town of Vail to fail to pay, or for any vendor who sells admissions, to fail to collect, as agent for the Town, the tax levied by this chapter. 5.08.040 Exempt Transactions A. Refunds In the event that a lift ticket fee is refunded for any reason, the admissions tax is no longer applicai~le and shall be refunded along with the admission price. B. The providing of admission, where na lift ticket price is charged or paid shall exempt said person from the payment of the admission tax; however, in the event that a reduced charge for admission is made, the tax imposed in this chapter is applicable to the amount of such charge. 5.08.050 Administration The Finance Director is hereby authorized to adapt such rules and regulations for the administra#inn of this chapter as he or she deems necessary, and the payment of the taxes and of making and filing of statements or returns as prescribed in this chapter shall be done in the manner and on the forms prescribed by the Finance Director., 5.08.060 Licenses and Reporting Procedures A. The Finance Director may require any person to make such return, render such statement or keep and furnish such records as the Director of Finance may deem sufficient and reasonable to show whether or not such person is liable under this article for the payment or calEection of the tax imposed herein. B. Every vendor must obtain, without charge, a license to collect the tax, and must report on forms prescribed by the Director of I"inance for such taxes, and remit to the Tawn the collected taxes on or before the 20th day of the month for the preceding month or months. 5.08.070 Collection of Tax by Vendor; Liability A. Every vendor making a sale to a purchaser which is taxable under the provisions of this article is required at the time of making such sale to collect the tax imposed by this article from the purchaser. B. Whenever admissions are sold under an installment purchase-plan, ar a purchase plan allowing deferred payment, the tax levied by this article shall be based en the total purchase price. Such tax shall be collected at the time of the initial payment. C. The tax to be collected as provided herein shall be conspicuously, indelibly, and separately stated and charged from the sale price on the ticket or card evidencing the sale, and 3 t~ . x shown separately from the sale price on any record made thereof at the time of the sale or at the time when evidence of the sale is first issued or employed by the vendor, provided, however, that when added, such tax shall constitute a part of such purchase price or charge and shah be a debt from the purchaser to the vendor until paid and shall be recoverable at law in the same manner as other debts.. The tax shall be paid by the purchaser to the vendor, who, as trustee for and on account of the Town, shall be liable to the Town for the collection and return thereof. D. Every vendor shall add the tax imposed by this article to the purchase price, charge or other consideration paid for the taxable priviiege of admission, provided, however, that the vendor shall be liable and responsible to the Town for the payment of an amount equivalent to said tax on each such admission based on his gross taxable sales of lift tickets irrespective of the provision of Section 5.48.414. E. TYte vendor shall prepare and file returns showing taxes due hereunder in such manner and upon such forms as the Finance Director may prescribe, provided that returns must be filed and the tax paid on or before the fifteenth day of the month next following the month of sale, unless the Finance Director prescribes a different time. F. A credit will be allowed the vendor in the return of sales of admissions far admissions that have been surrendered by the purchaser, provided that the full sale price thereof and the full tax due and paid thereon have been refunded by the vendor to the purchaser. G. Taxes paid hereunder on admissions represented by accounts that are unsecured by conditional sales contracts or security agreements, that are found to be worthless, and that are actually and properly charged off as bad debts for the purpose of income-tax reporting under the laws of the United States, may be credited upon subsequent returns of the tax, lout if any such accounts are thereafter collected by the vendor, a tax shall be paid in accordance with the terms of this article upon the amount sa cnllected. 5.48.084 Duty to Keep Doaks and Records It shall be the duty of every vendor to keep and preserve suitable records of all safes made by such vendor and such other books or accounts as may be necessary to determine the amount of the tax for the collection or payment of which such vendor is liable under this article. ft shall be the duty of every such vendor to keep and preserve for a period of three (3) years following the due date of the return or the payment of the tax all such books, Invoices, and other retards necessary to determine the tax and the same shall be open for examination by the Finance Director. Upon demand by the Finance Director such vendor shall make the books, ~ • ~ ~ ~ r i ' , r invoices, accounts, or other records it main#ains available at the office of the f=inance Director or some other place designated by the Finance Director, for examination, inspection, and audit by the Finance Director. The Finance Director, In the Finance Director's discretion may make, permit, or cause to be made, the examination, inspection or audit of books, invoices, accounts and other records so kept or maintained by sucl~ vendor. When such vendor shall have entered into a binding agreement with the Town to reimburse it for ail costs and expenses incurred by the Town In order to have such examination, inspection or audit at a place other than the place designated by the Finance Director, then such examination, inspection or audit shall be made where such records are kept or maintained by the vendor ar as otherwise designated fn the agreement. 5.08.090 Trust Status of Tax in Possession of Vendors All sums of money paid by the purchaser to the vendor as taxes imposed by this article shall be and remain public money, the property of the Town, in the hands of such vendor, and the vendor shall hold the same in trust for the sole use and benefit of the Town until paid to the Finance Director as provided in this article, and for failure so to pay the Finance Director, such vendor shall be punished for a violation hereof. 5.08.100 Examination of Returns; Refunds, Credits and Deficiencies As soon as practicable after the return is filed under this article, the Finance Director shah examine it and: (1) If it then appears that the correct amount of tax to be remitted is greater or less than that shown in the return, the tax shall be recomputed; (2) If the amount paid exceeds that which is due, the excess shag be refunded or credited against any subsequent remittance from the same person; ~3) If the amount paid is less than the amount due, the difference, together with Interest thereon at the rate of one-half of one percent per month from the time the return was due, shall be paid by the taxpayer within thirty (30) days after written notice and demand to the taxpayer from the Finance Director, subject to the taxpayer's exercising within such thirty (30) day period the right to administrative and legal remedies available under Sections 5.08.140 and 5.06.190. 5.08.110 Interest on Late Payments, Penalty A. In any case in which a vendor fails to file. a return or pay over the tax within the time required by this article, but without the intent to defraud, there shalt be added as a penalty, _~ ten {10} percent of the total amount of the deficiency, but not less than ten dollars {$10.00), and interest in such cases shall be collected at the rate of one {1) percent each month, ar fraction thereof, on the amount due on the deficiency from the time the return was due to the date the tax is paid, which interest and addition shall became due and payable within twenty (20) days after the written notice and demand by the Finance Director, and such interest shall be assessed, collected, and paid in the same manner as the tax itself. B. Payments of part but less than all of a deficiency, including interest, or interest and penalty, shall be first applied to penalty, if any, secondly to accrued interest, and, lastly, to the tax Itself. 5.08.120 Penalty for Deficiency Caused by Fraud If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added fifty {50) percent of the total amount of the deficiency, and in such case the whole amount of the tax unpaid, including the addition, shall become due and payable thirty {30} days after written notice and demand by the Finance Director, subject to review as provided in Sections 5.08.1 40 and 5.08.190, and an additional one {1) percent per month on such amount shall be added from the date the return was due until paid. 5.08.130 Investigation of Vendor`s Books For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the Finance Director may issue subpoenas, subpoenas daces tecum, hold investigations and hearings concerning any matters covered by this article, and may examine any relevant books, papers, records or memoranda, of any such person and may require the attendance of such person, or any officer or employee of such person, or of any person having knowledge ofi such sales, and may take i:estimony and require proof for his information. The Finance Director shall have power to administer oaths to such persons. 5.08.140 recovery af'Taxes, Penalty, and Interest A. All sums of money paid by any person purchasing a lift ticket from any vendor shall be and remain public money, the property of the Town in the hands of such vendor, and he shall hold the same in trust for the sole use and benefit of the Town anti! paid to the Finance Director, and far failure to so pay to the Finance Director, such vendor shall be punished as provided herein. B. 1 } If a vendor neglects or refuses to make a return in payment of the tax required by this chapter, the Finance Director shall estimate the amount of taxes due, based upon ~ ~ ~ such information as may be available, for the period or periods wl~ich the vendor is delinquent; and upon the basis of such estimated amount compute and assess in addition thereto a penalty equal #o ten percent (10%) thereof, together with interest on such delinquent taxes at the rate of one percent {1 %) per month from the date when due. 2) Promptly thereafter the Finance Director shall give to the delinquent vendor notice of such estimated taxes, penalty, and interest. 3) Such estimates shall thereupon become an assessment, and such assessment shall be final and due and payable from the vendor to the Tnwn thirty {30) days from the date of the mailing of the notice by first class mail directed to the last known address of such person on file with the Finance Department. Within thirty (30} days after the notice of deficiency is mailed, the vendor may petition the Finance Director for a hearing an a revision or modification of such assessment. The filing of a petition shall not toll the accrual of interest on the amount of taxes due. 4) Sunh petition shall be in writing, and the facts and figures submitted shall be submitted under oath either in writing ar orally at a hearing scheduled by the Director of Finance. The hearing shall take place in the office of the Director of Finance and notice thereof, and the proceedings shall be in substantial conformity with C.R.S. 1973, 24-4-105 except as modified by regulations issued by the Director of Finance. 5) Thereupon, the Director of Finance shall make a final determination and, if appropriate, modify such assessment in accordance with the facts submitted, which facts the Director of Finance deems correct. Such assessment, as modified, shall be considered a final order of assessment of the Director of Finance and may be reviewed under Rule 106{a}{4} of the Colorado Rules of Civil Procedure provided, that the taxpayer has given written notice to the Town Manager of such intention to petition for review under Rule 1176(a)(4) within ten (10} calendar days after notice of the final order of assessment. 5.08.150 Hearings, Subpoenas and Witness Fees All subpoenas issued under the terms of this article may be served by any person aged eighteen (18) years or older. The fees of witnesses for attendance and trove! shall be the same as the fees of witnesses before the district courts of the state, such fees to be paid when the witness is excused from further attendance. When a witness is subpoenaed at the instance of any party other than the Finance Director to any such proceeding, the Finance Director may require that the cost of service of the subpoena and the fee of the witness be borne by the party 7 ~ ~ ~ ~ . at whose instance the witness is summoned. In such case,.the Finance DCrector, in the Finance Director's discretion, may require a deposit to cover the cost of such service and witness fees. A subpoena issued as aforesaid sha11 be serried in the same manner as a subpoena issued out of a court of record. 5.08.160 Judge to Compel Attendance Any judge of the district court of the fifth judicial district of the state, upon the application of the Finance Director, may compel the attendance of witnesses, the production of books, papers, records or memoranda, and the giving of testimony before the manager, by citation or topics, for contempt, or otherwise, in the same manner as production of evidence may be compelled before the court. 5.08.170 Depositions The Finance Director or any party in an investigation or hearing before the Finance Director may cause the deposition of witnesses residing within or without the state to be taken in the manner prescribed by law far like deposition in civil actions In courts of this state and to that end compel the attendance of witnesses and the production of books, papers, records or memoranda. 5.08.180 Decisions of Finance Director; Notice; When Final Decisions of the Finance Director shall be final upon their entry and shall be mailed to the taxpayer forthwith. AI! notices or other information required to be given to the taxpayer in writing under the provisions of this article if mailed postpaid to the last known address of the taxpayer, after reasonable inquiry of such address, shall be deemed complete and effective upon and as of the posting of the same in the mails of the United States postal service unless returned within ten (10) days by the United States postal service to the manager. Filing by the taxpayer shall be deemed complete upon mailing to or personal service on the Finance Director. 5.48.190 Review of Finance ^irectar's Decision in District Court A. The district court of the fifth judicial district of the state shall have original jurisdiction in proceedings to review all question of law and fact determined by the Finance Director in administering the provisions of this article by order or writ under Rule i06(a}(4) of the Colorado Rules of Civil Procedure. B. Before making application to the district court under Rule 106(a}(4) of the Colorado Rules of Civil Procedure, the party making such application shall file with the Finance Director a 8 bond in twice the amount of the taxes, interest and other charges stated in the determination and decision of the Finance Director with sure#y as is now provided in cases of attachment under the rules of civil procedure, or at the party`s option may deposit lawful money of the United States in the same manner. C. Such writs ar orders shall be issued by the clerk of the court upon a verified petition or complaint of the taxpayer, filed within thirty {30} days after notice of the decision of the. Finance Director. D. The procedure thereunder shall be in conformity with the rules of civil procedure of the state. 5.Q8.2Q0 Jeopardy Assessment and Demands If the Finance Director finds that collection of the tax will be jeopardized by delay, in the Finance Director's discre#ian, the Finance Director may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof; and, having done so, the tax shall be due and payable forthwith, and the Finance Director may proceed immediately to collect such tax by distraint, levy and sale. Collection may be stayed if the taxpayer gives such security for payment as shall be satisfactory to the Finance Director. 5.08.210 Methods of Enforcing Collections A. If any taxes, penalty, or interest proposed by this article and shown due by returns filed by the #axpayer or shown by assessments duly made as provided herein are not paid within thirty {3t)} days after the same are due, the Director of Finance shall issue a notice setting forth the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual thereof and that the Town claims a first and prior lien therefore on the real and tangible property of the taxpayer, except as to preexisting perfected liens of a mortgagee, pledgee, judgement creditor, or claims of a bona fide purchaser whose rights shall have attached tax prior to the filing of notice as herein provided on property of the taxpayer other than the goods, stack and trade and business fixtures of such taxpayer. Said notice shall be an 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 ar the Finance Director, whose duties are the collection of such tax, and may be filed in the office of the County Clerk and Recorder of any county in the state in which the taxpayer owns real or tangible personal property, or, in the case of personalty, with the Secretary of State, and the filing of such notice shall create a lien on such property and constitute notice thereof. After such notice has been filed, or concurrently therewith, or at any 9 ~, 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 to the Sheriff of the County commanding him to levy upon, distrain, seize, and sell sufficient of the real and personal property of the taxpayer found within the county for the payment of the amount due, together with interest, penalties, and costs as may be provided by law, subject to valid preexisting claims or liens. B. Such revenue collector or the Sheriff shall forthwith distrain and levy upon sufficient of the property of the taxpayer, or any property used by such taxpayer In conducting his business, and said property so levied upon shall be sold in all respects to and with like effect and In the same manner as is prescribed by law with respect to executions against property upan judgement of a court of record, and the remedies of garnishment sha11 apply. The Sheriff shall be entitled to such fees in executing such warrants as are allowed by few for similar services. C. Any lien for taxes is shown nn the records of the County Clerk and Recorder 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 judgements are released. D. The Finance Director may also treat any such taxes, penalties, or interestdue and unpaid as debt due to the Town from the vendor or taxpayer. The return of the vendor or taxpayer ar the assessment made by the Finance Director as provided in this chapter shall be prima facia proof of the amount due. To recover such taxes, penalties, or interest due the Finance Director may bring an action and a writ of attachment may be issued to the Sheriff. At 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 judgement entered in such proceedings. The Finance Director may prosecute appeals in such cases without the necessity of providing bond thereof. It is the duty of the Town Attorney, when requested by the Finance Director to commence action for the recovery of taxes due under this chapter and this remedy shall be in addition to all existing remedies provided in this chapter. E. In any action affecting the title to real estate or the ownership of rights to possession of personal property, the Tawn may be made a party defendant for the purposes of obtaining an adjudication or determination of its lien upon the property involved therein. In any such action, service of summons upan the Finance Director or any person in the office of the 10 Finance Director shalt be sufficient service and shall be binding upon the Town. F. The Finance Director is authorized to waive for good cause shown any penalty assessed as provided in this chapter and any interest imposed in excess of ten percent (10°l0) per annum. 5.08.220 Tax Lien A. The tax imposed by this chapter shall be a firs# and prior lien upon the goods and business fixtures of or used by any ski area operator or vendor, excepting stock of goods sold ar for sale in the ordinary course of business, and shal{take precedence on all such property over other liens ar claims of any kind or nature whatsoever. B. Any ski area opera#or or vendor who sells his business or quits business shall be required to make out his tax return as provided for in this chapter within ten (10~ days after the date the business is said or the operator quits 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 farmer owner produces a receipt from the Finance Director showing that the taxes have been paid or a certificate that no taxes are due. C. If the purchaser of a ski area fails to withhold the purchase money as provided in this section and the taxes are due and unpaid after the ten (10} day period, he as well as the seller shall be personally liable for the payment of the taxes unpaid by the former owner. 5.08.230 Status of Unpaid Tax in Bankruptcy and Receivership Whenever any vendor or taxpayer subject to this chapter shall be placed in receivership, bankruptcy, or assignment for the benefit of creditors, or seized under distraint fior property taxes, all taxes, penalties, and interest imposed by this Chapter and for which the vendor or taxpayer is in any way liable under the terms of this chapter shall be a prior and preferred claim against ail the property of said taxpayer, except as to preexisting claims or liens of a bona fide mortgagee, pledgee, judgement creditor, or purchaser whose rights shall have attached prior to the filing of the notice as provided for in section 5.08.D90 of this chapter on the property of the taxpayer o#her than goods, stock and trade and business fixtures of such taxpayer. No Sheriff, receiver, assignee, ar other officer shall sell the property of any person subject to this chapter 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 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 judgement creditor or other 11, ~ ~ ~ ~~~ `~ claims of whatsoever kind or nature except the cost of the proceedings and other preexisting claims for liens as provided in this section. 5.08.250 Violation ~ Penalty Any person convicted of violating any of the provisions of this chapter shall be punished by a fine not to exceed nine hundred ninety nine dollars ($999.00) or imprisonment for not more than ninety (90) days or by both such fine and imprisonment, 5.08.260 Miscellaneous ~ . If any part, section, subsection, sentence, clause or phrase of this ordinance is for any reason held to be invalid, such dec€sian shall not affect the validity of the remaining particns of this ordinance; and the Town Council hereby declares it would have passed this ordinance, and each part, section, subsection, sentence, clause ar phrase thereof, regardless of the fact that any one ar more parts, sections, subsections, sentences, clauses or phrases be declared invalid. 2. The Town Council hereby finds, determines, and declares that this ordinance is necessary and proper far the health, safety, and welfare of the Town of Vall and the inhabitants thereof. 3. The repeal or the repeal and reenactment of any provision of the MunicipaE Cade of the Tawn of Vail as pravlded in this ordinance shall not affect any right which has accrued, any duty imposed, any violation that occurred prior to the effective date hereof, any prosecution commenced, nor any other action or proceedings as commenced under or by virtue of the provision repealed or repealed and reenacted. The repeal of any provision hereby shall not revive any provision ar any ordinance previously repealed ar superseded unless expressly stated herein. 4. All bylaws, orders, resolutions, and ordinances, or parts thereof, inconsistent herewith are repealed to the extend only of such inconsistency. This repealer shall not be construed to revise any bylaw, order, resolution, ar ordinance, or part thereof, theretofore repealed. 12 ., .' .. INTRQDUCED, READ, APPROVED, AND ORDERED PUBLISHED ONCE fN FULL ON FIRST READING this 19th day of May, 1992, and a public hearing shall be held on this Ordinance on the 2nd day of June, 1992, at 7:30 p.m. in the Council Chambers of the Vail Municipal Building, Vail, Colorado. ®,c~LP~ (,l . C~ Marga~t A. Osterfoss, Mayo ATTEST: 11 /ttt,~,cv ~`. f~-~c.ec.~.,/ Martha S. Raecker, Town Clerk READ AND APPROVED ON SECOND READING AND ORDERED PUBLISHED in full this 2nd day of June, 1992. ATTEST: Martha S. Raecker, Town Clerk c;~o~oaz.la Mar aret A. Osterfoss, Mayo 13 ~• - ~ RECEIVED MAY ~ fi -• . • ~~Vaih • ~. •~ Va11 ASSOC1ateS, Inc. Crearars and Operarors of Vail and Bea~•er Creeks Resorts May 22, 1992 Vail Town Council. 75 S. Frontage Road Vail , CO 8165 7 Dear Vail Town Council Members: !y-q2 ~Y Vail Associates, Inc. presently pays the Town of Vail. a ski lift ticket tax equal to 2a of the annual gross receipts Vail Associates, lnc. receives f rcrr~ the sale of lift tickets. In addition, Vail. Associates, Inc. makes a voluntary contribution to the Town of Vail equal to 2~ o£ tY!e gross receipts received by Vail Associates, Inc. froze the sale of lift tickets. Historica'_ly, the tax and the voluntary contribution were established by Va~_1 Associates, Inc. and the Town of Vail in order to help with the funding of the Town of Vail transportation system. Th.e Town has also contributed to the funding of the valley-wide transportation system through the taxes collected from sales of ski lift tickets. Tt is my understanding that the Town intends to pass a ski lift ticket admissions tax which would impose a 4 o tax on the sale of lift tickets by any ski company within the Town, and repeal the present 2% tax. This tax wily be paid by the purchaser of the lift ticket and collected by the ski company as agent for the Town. Vail Associates, Inc. still wishes to cooperate with the Town in the fuzzdzng of both the Town transportation system and the valley-wide transportation Sy&teP.l, u~d understands the nec°5sity, given i'r°Sent Cirv~.Lmat~.~,CpG f of the Town's imposition of this tax. Based on our understanding that the monies collected from the proposed ski lift ticket admissions tax will fund the above-described transportation systems. and in the spirit of continued cooperation wryth the Town, we will have no objection to the passage of the ski area admissions tax by the Vail Town. Council. Very truly yours, SOCIATES, C. ~. ~~~~ Gorge ~p.liwtt Chairma of the Board and President Posr Office Bux 7 Vail. Colorado 8[678 • USA - (3~'i) 4ib-56U1 r C'r O~ x ~ ~~-. C ~p n~ ~~. d N ~N ~ ~'~'j ~'.c C ~ ~ O Q Zy ~-• ~ ~' m O ~ ~ ~ ~ ~ ~"~ ~-~~ -~ ~ ~ o ~$~ a~~ a _ ~, ~ as ~} ~, "' c'~ _ ~ ,,,, a. Q ~~p. ~m c~ ~, to ~ ro ~ ~ ~ ~ N ~ fDK ~~ ~ cn~- 7'' -+- ~ cL cn =~ ~ T m e, Tice Vasa Tt~ay 22, 1992 5 5 Poetic Notice O. Tax steel rr»en akher Ste taw peyehN bl Ihs purlsaaet a the appregde amount d lwxes this Irom s rartda~ E. 7axpnyw IhW roan anY parson obllpNed 1o aacoum to Ihs Finance Dlrader ra laces sob baled a b M odNaNd, a kern when a have b doe, under the temw d fhb arllcN. F: Yards steel moan a person rltaldnp a sale 'te a purahasar of Ihs IaxahM prlrlNgs d admbsbn. a. LHI Ildtef ntwr any oartakrata, crd, silo„ Mksn, b^Ilee patch, ar dhsr algnlAaaWn fhd • fee has pssrr paid amrArtq tM hoWar d audr alp. nlllntlon a ydgefr ro M stdtelttsd to ski th a aW law. H. Parton means and Include a nalwd person, oorporaflert. lrual, partners hip, auodNbn, fd'+t renluro, Iwo « rrxr• persona hetvlrrp a loin a oomreon ktbrMt, any dher Nqd a aarrrrtaldd MSRy, IX • reeakrf, awaaulor. tnesfea ocnsansta, a ghat stkra Mr pokthd W any order d acad. 1, 9IJ assn frlewit ury pros a bwfnsu whldr apsralea akl Nth whkh sus open b Ihs pr6lio upon the puraltaas d a Xk Ik4:N. J. old IR n+sartt arty gonrfda ate, porno tM, oMk lNq t-0ar lows, Imtr, p ary rdhsn fadlNy dasytted b M us^d or aperded h et whh the hamporthtg or an Indlrldud or Im dlv3duaN uP a down a araaa, hiNlde, a m~~n~ IakraMe fa Ihs purpoaesd skanq, anerterdkq, a ~a a~isa, a dhsr rscradbnd aahRy. opsrala rmrns .ray parson r,f» owns. Iwo. a . , .... a ski one L Firtrtoa Dksda shall rrran Drs Dkaler d Finance d the Town d Vd. ataa,a3q. p. On and abet IM eOedM dots d !hb onrlnrtos, Il,e:e b Isrlad and ihero !teal M pek and adleated, an exoNs fax b!' every parson sx• eroNktp tM terab}s pririNpe d IhN Chapter, far the ecerdte d ouch Pd,Abgr. B. The amoum d iaa hereby t.rNd N four px- osd (1tL) on the Wloa paW !a salt admhtlon, and b kt addilbn to el dr,.r lases Inpcaed by ~. 6.08.090. R ahaN M a WaNnnn d fhb chapter fa errI parson who paYt to purchase en admbakn 3n IM Town d Veil Io 1aR to pay, a for any wnda who alb admisekm, to fep !o odlsd, ss agent to the Turret. the feu !Bused by fhb rturphr. 6.0&040 Ewerrpt Tromadbm A. Rdunda In the Brent that a 1HI 0cke1 fss N rduMed fa any !Boon, the edmiea6n law h no longer ap• pRcaWs ant thaN M rdunded eronq w0h Ihs W mNSlon prloe. B. The proMding d admktton, rrhero no Im !ideal prke b looped a paid ahdl evarrpl sell person from Ihs payment d the admisabn law; haarevar, fn lhs Bead ctrl a reduced charge far admierian b mode, the tax inltoted In [hh aheyr far N eproWle to Ehe amount d such charge. 6.08.050 AdmnNrrelbn. The finance Dkeda N r,ereby wanedisd to adapt such mbt and repulationa fa Ihs adrttkll• wrnlbn d stela ehepler as he a she desma neoetaary, end the payment d the hue. sod d making aa+d INktp d sldammis a rotuma as prmesibsd W !hN thaplar stud! ba dor» fn Ihs manner and on She forma prasorbed by Ihs Finance Dada. 6.fa6.0a0 Licemea sod Rtportk+q Procedures 0.. The Flnanm Dlroda may rsqulro any per. son fe nuke loch clam, cantor soar, slaawrwrd a keep and rumhh Sufi fecords as IM Dirsota d Flnsnea may deem suAkled end rwewabN b !hove rdrolher a net .ooh psraon h liable un• der rhb ankle roc Ihs pymed a ooredlon d the tax hpoaad 1,sralr. B. Erery render nerd obtain. trNlro,d dwgs, a Ibr,as to telNd the tae, ant nw,tl report on farm prascrWd by lire Oksda d Finanos far each laxaa, and rsmN to !lw Tawh the twNaded Itueet on a bdon the 20lA day d Ihs month la Ihs prseedka month a rnomhs. 6.08.070 LL~dlsolbn d Tax by Yendar; LisbAily A. Every vartdor making a taN ro a purahaaer wfiL4e b taxsade under the prorkbm d this v- IkN h requYad at lhatlmaol mrtdnp audr sob to albd the fax Imposed try thh MbN hour tM purchrw. B. Wlwrrwer adrrd»bna aro sold undx en in• tralkront purchmeyNn, a • wrfieae pLn al- lonirtp tNletred peyrrtenl, the tax lerisd Icy fhb ar• tk:le stall be busd en d+s IoW purchase price. Such sex sheT be colNlad as the tkrn d the kd- 11d payment. ORDMiANC@rW. la 3allaa eX IIWq AN ORDINANCE REPEALINn AND REEHACTmIp CHAPTEq 5.00 BU9INE66 AND OCCUPATION TAX - 9NI LIFTB. OF THE MUNICIPAL CODF, OF THE 7l~WN OF VAII, 0H IT OR0AH9En BV 711E TOWN COIaNOIL of 719E ravers of vpx, tALOf1/4CO: slcipN i. chapIX aa6 Budnen and oo- Ta~xn d VtX h ILN d Ihs Munlapal Code d tM roby repssJsd and I fu rood m folbwa: Chapter 8.08 - 9J Arse LNI TkkN Adrt4ss{aR Fax 5.09AI0 Purrwae and LepSrWlw lnranl A. The Town CaundF Ikba, ddaminN and daderot 1hN oa+aiderbp Eha nalun d 11ts bud• asses d oparwkq tkl NNt ud tkl lover and Hra rdalbn d auUt budrteaa b {Ip mUnkbal wdlaro at wall u Ihs rolatien !hared to the sspardau:es ntquhed d the Tawas, and s proper, Just, and squM fabb dldrrwtion d law badarta wkhh the Town, and all dhar muaart proper to t» aattslderad to regard Shade, Ihu the rmws0ktn d an admk• slon taw on such places o! hwlneu is ressortabN, proper and ntxtdNCrkn7ndpry and dud the armud d tiro trot kr4oasd by this Chair ter !a e . the taxable prrvhpa d par. leasing Wmistbn N rsasan+bN, pralwx, udfam end na+drorkdr,dory veld rtwMSary fa a Jwl and Prager d'nadAlen d tax burdens wilhh the iewn, 8. k b hereby dxluad ro be the bgldatNs In• lam d_ SM Tarn Courac4 Shat Ice tlta pwpoaea d fhb Chapter, awry Person M,e pu/leaFN r ad- trtiesbn b ^ ski fat a ski law N sxerdslnp s 4r- abb priNlspe. C. a b hereby dedarod to ba the IegI.NNVa In• lens d rM Town Ceurol Mat on and dear Ihs d- radiaa d.ts d IhN ordlnaar every psraon who pays b,.: - • ski sal tkkN b ba admAtad to ^ ski Mt a ski lave !hall pay, rtd awry parson edtatltsr orwtar, Naves. rr op.raSa who atwpst Icr~IM,purdra4 d a old Nh IWrN fa ells admk- alon to a aW Ih a ski town thaA tglNd, n apanl for the Town, tM fax YrPesW by IhN Chapix. 8.08.820 DsBnllbm A. MnNSSiorf ahaN maw! Ihs right la se ea• apanay d a teat a pwRbn d aprnan, who. for a oamldambn, uasa. Tnstataaa a has Bts rlgM N uaa a paaata an ooaipancy d a agar a pod- tfae b ary skt 181 a dil tow operated h the Town. 8. Purchua ar ^sh the moan ovnltad !or Pals and krduds any tromaerkrn la IM turnirh- fr,p by .ray ski ant w .ray person d the ra.rr,la prhi d adnistlan M a .1J Rl a skr town. C, urchaser ahaA mean an psraon to whom' B+a isxahf. pmrlbpa d admNsbn h, « teas bean, renderod, RECYCLING NEEDS YO[I! Recycle aluminum ~ glass ~ newspapers CALL THE RECYCLE= VOLUNTEER # NOW a7s-8723 YAIL Atllan Yall: Meals al Menar Ye11 e14 p.m. an ha Amt Friday d each month. BoerdolBulldlrq Appeals;NorepuNractted- de. CaBlheTown of Yaq oAbes at 4782100 far date r narf meetXtp. EsgN County Emergency 8ervlces HospAal )laldel: Commencing at 9:00 d.m.lha field Thun- fay a1each rmmhal me YaA YelNy MedicalComet, 18t W. MsadowOrNa. ErtgN YaBay Arle Cauncll: Board of Dlredore rleef the ties Wadmsdayol anchmomheS noon m fie !ar P~rc LErery. Mealing h opantathe Pubic For rare hdomlaXoncap 470-4255. Eap1a Yefley Homebullden Atsaelatfon: dads Ihs Ikst Thursday of each madh et MerrbR Hark RasaLCacklalh a! 630 p.m„ trrmeral 7 p.m. ololaed bypregrem. 4795145, ErMYdI PraptdyDwnrmAaaocldNn:ll,ktl dallday of sash month et 730 pm. Catalpas b ba mlaaurrced, Educdate tar the ChBdbewlnp Yaaro: Call H45fT5 rkrHlwat Cobado Lapel Battlers: May ba IbNto Iwlryouwrh yaurclMlprablem. Arepreseme- IvewBbekf psaYeraraa each Iwak. Cel X-tt04521- Na8laldarmetloa PwplaY Raaoura Involved In Drup Edlrplbn: Meda Bat lourth Tuesday d each month a 730 p.m. el the Yel Munk¢el BuXdXtp. rkttty Club: Emory Wednesday madnp fa yaakaaf at 7:95 a n, at Manor VaX Vpper EapU Raplonal Water Authotlry: ;t .: - ,, at AT10 a.m., IM laurth Thuradey d rech rlamR et1M sipper EapN Yaray ConsoBdeted rerBadbnDNUkI'a Admlmslnthe Cpksa, 848 Fof- rt Reed. Upper EagN YNNy CanaotkMM BanNaart fMrtd: Canmancing at 130 p.m. the routs Wad• laaday d asth momh fh fie BIxfK108bea, 84A ~aBet Road. Y9elBualrntp8 Prdapbnel WomarnClub: :afl Aran Abplaralp, 4766664. Y+IICommudry Chanty; Mtmis oniuesdnyt d 7 p.m. at ttte BaaN Maumah Hlgh Scholl Moab kwm. Ytll Dadpn Review Bosh: Fkst, Ihkdend fArh Yadtrastlay of each momh al 2 p.m. el the YaN eurtlapal Bureing. See next page v 041 Summer Bus Schedules Eifedive May 23 to November 20,1992 East ValllGolf Course Service East Vall EExpress 6:00 a.m, • 12:00 p.m . 3:00 p.m. - 9:00 p,m. [4o serviau 1:00 p.m. and 2.V0 p.m, runs. TRC :00 Aspen Lane ;05 Booth Falis :os Falls at Vail :08 Pitkln Creek Park ;09 Lupine-Bighorn Roads :10 Columbine-Bighorn :11 Streamslde Circle :12 Timber Falls :13 n BEghor Park :16 Meadow Lane East :17 Main Gora•.Juniper :18 Racquet Club Townh. :20 Columbine-Bighorn :22 Vaii East Condos ;23 Pitkin Creek Park :24 Falls at Vall :25 Booth Fails :27 Bald Mountain :28 TRC :34 Golf CoarselFord Park 6:40 a.m,-12:40 a.m, 3:40 p.m: 9:40 p. m. f4o sarvico t:40 p.m. aril 2:40 p,m . rusts TRC ;40 Golden Peak ;q3 Soccer Field :44 Ptarmigan West :45 Ptarmigan East ;46 1448 Vail Valley Drive :48 1610 Sunburst Drive :49 clubhouse :51 161 D Sunburst Drive :52 Ford Park ;S4 TRC :~ West Vail Service West Vall Re1i/Norttl fia5 a.m: 12:15 a.m. 3:15 p.m: 9:is p,m. No sdrvke 1:15 p.m. and 2;15 p.m. mils TRC :15 Sandstone School :17 Red Sandstone Road :19 Veit VIewTRed Sarxl. Rd . :20 Sandstone Creek Club :21 Slmba :22 Vail Run :23 Timber Ridge :2S Post OEfice :26 West Vai] Mall :28 Chamnnix7Frontage :30 Days inn :32 Vail Das 5chone :33 Buller Creek ;34 'Timber Ridge :37' Sandstone School ;39 TRC :42 west van GreenlSauth fi:45 a.m. -12:45 p.m . 3:45 p.m: 9:45 p.m. W tiervlce 1:45 p.m. erd 2:48 p.m. rum TRG :45 Concert Nall Plaza :47 Cascade Crossing :49 Cascade Village :50 Mailerhorn :55 Ptarmigan :5T Underpass :S9 Entermountain :01 Meadow Creak :02 Underpass :04 Cascade Village :07 Concert Hall Plaza :09 7RG :13 Call 479-2172 for Information, Monday through Friday &5. {Paratransft Service or Lost and Found) Avoid parking hassles, traffic congestion, and high costs b1r riding with us everyday. Free bus service to East Vall, GoH Course, Sandstone and West Vail Please sat iha driver know when you would like to get off at our designated stops. Public Mee#ings Schedule Yalre Ad1n Publb pkcn Board: Meetsllmt and Ihid Manley of every mamh, e1930 a.m., at the Yal Munkttal Burdlrg. Yell Flra Prolecllon DNfrkE: Fksl Wednesday d each momha; B e.m. et the YaNMumcpsl Burditg. Ytllllaval Llpwr Lkaminp AdhoHty: Sec- ond Wodrtesdayol onch nbnth el t0+.m. h else Yakl Murlkipal BulkAnp, Yell Alaunldn Reseus nraup: Meals h iha clavarpem at»w the Vap VaXey Medkai Center am• balance gaiepa me Omt eratthkd SUMeyeach marsh et 7:90 p.m. Car 4711-0718. YsBPlan~lragCommlalon: Secomardlaurth MaMayd each month at 3 p.m. al the YaN MunkJaal Bulldlrlg. YeA Fr+araallon DNlrkt: Secald Wednesday d each madh at 3 p.m. at the VaN Tawas GOlII1Cfl Chambem,lauN1 W:- :,.,,:, d each monm 730 em. Vel Recnalbn adrtlNt oAlcee. Cat 47g-2278. Yell Reacts Astoclatbn Board d Dlraden; TIBrd Frtdey al each month Cal 078-E00q 1a Basra end bcalbn Yell Town Council: Fast ant tltkd TUVadey of esdtmomh et7;00p.m. atlAeYeXMUrtidpelBuldaq. Yell YaAey CanaalldtdW Waraa Olatrlet: Canmendrgal3 p.m. Bn bulb Wadnesdayoleach mtxeh at fM DNSrIcI Cflkwa, 048 Feral Road YMI YIBIayOptfmht dots Mods awry Tues- day at 7:15 s.m, a[ Ihs MadvB MMu ReeaA, 844 11984. Yell WNU L sadtNbn DlRrkh Comrrlem- YIp et 2 p.m. the fourth W..:.. _.. , d east nlorBh In thaDleMtCBkoA 849 Fdesf Road YsII Yaflay Hotrl BaFaa f Markallnp Arsaclatlon: Mesta she alrwrld Thursday d each math es a a.m. Fa Rlltrrmatbn, tail If+ertda Ha7rattl e[ 4T&1080, WaIgM WdeMra: Mean every Thursdayat 7 p.m. M the VeA Town Cours;l Chambers. Womana ftnourn Gmar. CaN 47&7984 for meelkp ecladub. EAGIf-NAIL EaglrY+ll Archllacturd Centmf CommltlM: Mrnle on [M second and burth Tuesday d each mamh et 8 a.m. a1 Wh811ey Creak SlorkmartaClub. EagN~Yall NomeowmraAsmdallan:Meets on the second Tuesday o1 each month In the blamer Properly BuNdfng et 7:30 p.m. Eagla•Yell MelropolRan Dhhkt Cammenc- bgal9 e.m the third Thursdayol each maesh klfie Whlavey Creek Stockmama Club. AVON Awa Metropblftan Dlstdch Made the lhlyd Wednasdayal each momh el 63tl p.m. b the Aron Munldpal BuYding, Awn Town CourcN: Meets the aecmd and fourth iuesday of each month et the Avon Munbpal BuFllrtg of 730 p.m. Beaver Creak Design Ravlas- Boats: Meets lhetNrd Thursday leech mash alts am.Id610 W. fJaaliaad Mefl, YaN &awr Creak NMropolNell DMrkt: Meats awry Ihkd Wedrrasdeyet 8:30pe.m. leach mor4hm the dliega d Sher, Smlh 6 Frerrptan, Hyatt Ra• getx.Y. Keever Creak Wadam VdIVdNy Chamber d Carlmsrp: McNe the Srlld 7humday d each match Ctll pl& 5189 fa baBort EDwARns Amowhud MNropol Ran Dlatrkl; Canmam• k7 sl S t:00 a.m. tM aacad 7aes~y d each marsh h rheoAlces dArtaMSadat Yal CoumryClubof the Rodlee. &Ilyacha Rklpr Wetar DNtrkR: Meets chat Wednesday bl each month 8:30 p.m. e< SNlpNlrea Cab Home, Edwads. Barry Creek MdrepoNlan DMrkI; Comment hge18.90 e.m. rho aamndTuasdeydeadl rnomh al .,.,, ~, ,.Restaurant sl Shgklree. ~~~EdrraMa MdropalAan Dletrkt: Commem• hp et f2 moo Ors thkd Thursday d ends nwrldt al Casltouse Regaumm, Erhrerds. Edwmda Wlar Dletrkl: Commerx;lnp et 9 e,m.lhe IhkdThumday d each month B Ste oflkesd Whhawaler lmrestments, Ltd., saes 1, Edwalda Bualness Cemer. Lake Creek kNadowt Watw Dlstrlq: Com- memfngata p.m. Bte 1Nrd Thursday al each monm al the Eskwhh residence. Eagle Crest Rd. Maumain Htrmony: Masts Mareays 7 p.m. CBII 92G2041, REDCLIFF Red Cfm Councih MBBlaflretandlhlydntorley d each mamh e17;30 p.m, Red CIMI Yduntaer flra0ept.; Meets second end count Monday d each monm el 7 p.m. MINTURN Mldum Pfendnp 4 Zoning Commleslan: Meals lint end tfiktl Wetrlesday at 7 p.m. al Tawas CourlcN Chambers. hlldurn Town CouncB: Mae[s firm and IMnf Wednesday d oath momh a[ 7 p.m h 910 Mltlbm Canmumry Center. Mlmurn Vduntesr Fka Dspar[mad: Mesta secontl ems fourlA Wednesday o1 each month m 7 p.m. al Mlnlum Fke Nell Cefl 927.4236 fa more 4tNmletlaru EAGLE CaelN titonN Ladga: Mrnls second end fourth MarMay d aeeh made al lhkd and Caplla elreeis. CaN George MtCdum al 3266576. EpN County Alrpart txmmisaiom Meats second T1Nradey d each mamh at 7:30 p.m. el the Coumy Commkslonere Meetklg Roam. EapM Courtly Commtadonen;Meets every Monday and Tuesday d each wrek In iha Carey Commbsbmts Meellrq Room al s e.m. EapN County 1'farminp CommNdan; Fast and third Wednesday d each monlfe d 3 p.m. h Bn County Commissbnas Heating Room. EapN Caunly School Boats: Second and fourth Wednesday d each mamh at 7:39 p.m. Loca- INn [o be amaurtced. EegN liana Club: Every second std fourth Tuesday at7 pm, e<Rauben's Ras[aurerf. EapN sadtmlon Dfslrld: The repufermeet- bgwmmerrces al4 p.m. Ihe1NN llanday leach marsh h tlla EapN Town Hall. EapN Ya9ey Chambx of Cammaree; Meets the tMrd Thursday d each mamh al 6 p.m. at Rau• bens ReslauranL Wassam Eagle Gountyklelropolttan Racroe• 11on Dlstrll: Beard d Clrectom meal awry lhlyd Watlttasday of the momh at 7.30 p.m. at the Eagle Y9119y Mltldle ScfaalLiomry. GYPSUM Oypaum Tawas Board of Tllnten: Second Tuesdayateechmomhet7:30pm attheTownttel, 300 Flrst Slreal. Gypsum Flro Proteelbn Dh1rkC. Commenc- ingat 7:00 p.m. the second Thursday leach momh at1TlaGypsum Flre Sbtfan. Gypsum pfannlrg Commisslon: Masts the fins Wednesday of each momh a< lag p.m. al the TcwnHar, 300 First Street Amarkan Lagbn Post 150: Meets Ilrst Thurs- day leach mamh e! 7:30 p,m. at the Legbn Hah on SecoM SL Bingo gemea Saturday 0!730 p,m GritER wrce 1IriG5OF INTEREST AduH CMldren of Aleolglka: Meelings7 p.m. Tlwredey9 Beaver Creek ChepaL 8446104. AI4Mrt: Morley! Beaver Crell Chapel, 7 p.m, tar : ,, reguSar meaNrg 730 p.m. Also Fddaye 8 p.m. m Yer ImanaBh Chapel. 8196385. AlrroMlka Anonymous meals h the base- man[ dthe YarlmedakhChapel Wedrleaday,'flwn- dayand Friday at B p.m., 476-0572. Censer Support Group meets every flies and Ihfrd Thumday 7:30 p.m In wehinp loam at VaN MewmahMedkeF, f 8l W. Meatlowpdve, p200(at»ve emergency raomJ. Fa more hfametbn car Kann Assephson, 47b5695, a George Shalydpe 47fS- 1836. Co•Dapmdenu Anwtymoua meal every Tllasdaynrxm ettheVaX InlerlaithChape4ard awry Saturday el S30 p.m. at A Readers Feast h Avon, 9496505. Narvollw Anonymous: Meelfnps every Wednesday ardFritlay, 7 p.m. al A Readers Feast In Avon. Alspe+relyiuasday,9 p.m. e[IheBaawrCSek Chapel, 16W-322-3764, 92F2162. OwrelenAnotrymors: VaXlmedahhChapel, Wednesdays 5:30 p,m.; UNnd Mallgdst Cfwrcl4 Eagle, Mandays634p.m.328-5201. ,5 ~ ' Tile'Lfitt T~a}t 22.1892 'Yror7t preelipus ,pack C. The tax ro he odboled as provksd Iwreln ihaA M conrpbuvuafy, hdalby, and erpualety orated arm charged IrOm the sate pros on the IlrAet a aril rvberidng Ihs aeb. and show senaeutey tram the sale prbe an any resard mode abated el the IMw d Ihs orris a b the IMra when evkence d the .ale b flat blued « anpbyed by the vendor. P^a'ked, hvwwd, 7hn1 when added. such lax rhaH oanNNutp r pvl d wclt purohnee prbe or charge and ehaN Ise a debt from the puiheser to the vends unlp pale end aheN he recoverahb al Iew in the sent man- ner as dher debts. The lax atoll Ir paid by !M pwchaasr to Ifte vendor, who, as iruelae for and an aocoud d Iha Town, sfiak br Nemb b The Town for the ooNedlon and return thereof, D, Eve? velkla chap Md the lax Inkmed W Chia ertbb to Iha purdaae paint, alaigs a dher oonakarallon prld for the teaatlb pHibpe d admbalon, provided, however, 1NM Ihs vamla shall be Ibbb and rospvrieN>b lathe Town for the payment d nn errouM eauhabnl la raid lax on eacA ouch admission bored an hts grog {axrhble ealn d GN tiekMa freaapedlve d 1hr prahlm d Svdicn 6.04.014, E. The vendor shot gropers and fib returns shoeing texas due herounder In ouch mnnrgr ar,d upon such corms as the Flnanoe Direca may prexritaed, Provbed Iha! mlumr pets! l» Iped and the lNt paid on d balms Iha Fdinnth day d the month text IaNewlnp the month d cab, antes the Fironoe blrxdr preaoritaa a dNfaren! time. F. A aredN veil la dbwed Iha nndm in the Mum d tabs and pdmissbae br admhdvrw IAsi have been amrenderad br' the purnhaser, 1~uN lexennd paid gteroee Mv~a heelers ralrwtded by ctrl vendor to Iha purchaser. p. Taxes paid frereandsr on admleefans repesented 67r eaovurk. that era unseourod b/ condltlonal ales oonlraols ar asourlly apremroMr, IhM arc feVM !o ba wodhbse, e«) that ere aebaly and properly di+r9ed df ra bad debt la Me puryma d Mmrrw-fax +sporting un- der tM lewa d Iha Vnhed Slain, may be ersdNad open arrMequant Mums d Sae lax, trW k cry such trcoouMe ere ihenaNer oolrOdad by the wsnda, a lax shell ba paid fn rcoatdaRa vAh live roans d Ibis ullde tpon Ras ertwdM as ooleasd, 5.08.080 Dory to Keep Bodo roil Recede h ehaN be the duly d averp vends to keep and preserve wAabb readrda of ail later rrwde by such vendor and ouch dher hooka w aapaunh as may be rreosaseuy rA deMm,Ms the amwnt of the car for the mledlon q Payment d whledh such vendor b Ikhbie under ihla adbb. h fhnA tae the duly d every abash vend« to keep and preset vs fa a period d three (0) yarn foNoxMq the dale d the rNwn ar the pnymsnl d the tax nk such hpdte, Mwlnee, end dher rewms naoes- sary Iv debrrtans the Iav and the ia9M aAaN be open car axamkmlbn M the FMerwe Dlracla. Upon demand by IIrM Ffnnnm Dkedar ouch ven- dor ehd make the backs, 4avdoet, soawMs a dher records M nwthlnMe evaAabb el iha oNlm d the Finance Dhedar or aarhe other place dedq• noted b! the Flnonoa Dkaci«, Nor sxaninalbn, ' _ ~ ,., ar,d eudN by the Entente Dkaolw. The Fkhnrvx Dlrednr, M the Flnnnw gked«'a d'easlMn may rndta, pendl, a cauaa to M made, the exemlmdbn, Mspedbn, d audH d books, involves, acwuM. and dher records ed kept a mnlMalned at' audi vanda. When each vends ehnN Moe edered Info a bFndinp agree- rrwnl wfaa iha Town la rokr*,Vns a Ira cep m.h errd eupenses Intoned by the Town M ceder tc have each exarrtindbn, lnspedlon or soda al e place dher than the place designated 17p the Flnarhm Dhedm, Ihsn eudr exuninatbn, Ut- -peetion a oudi abet! !>e node wham such records ere kept or maMlafned by the vendor or as dhersWee dsa'gnaled M the apreemeM, 508.090 Trust Salus d Tax to PotenNon d Y.raera AA sums d money pall by the purchawr to the vendor as rmee Mpo+ed 6Y 1ht ruthb shah be and remain putaNc mahay, iha propedy d the Town, M the harks d sudh vender, aril the ven- dor shay hale! Ihs scow In Iruel la the opts use arm beralti d the Tmvn vn14 pant lv the Flnaam Diremfr as provked M !hie artitb. avail for fnpuro ao to pay the Flnanoe bk«sor, tunh vendor chap be punished tar n WnMlFar hernal. 6.0$.10(1 ExamFnnllon at Returns; Rafun<1s, Credihs and 4elldendea As coat as prnc~lbrhle niter Iha rdmn t ilkm under rhb adkb, the Ftnnnu Dkndoa shall nx• amble el Mil: {i] M a Ehen apban Nial !ha corrod srrounl of lax W ba rorrdaed la 4roaler ar bss than iMt shown M IM relwn, the lox ehaN ba reconpe+ted; {2) H the ansun! gab e.ceed+ ihsl whkh b due, the ezeess shnH be relunded m oradked ageMst any subsequvnl remillerrce loam Iha name paean; t3) H Iha amount pole Ice bsa thhen IM arrionnt due. the dllerenm, toRdhm with intereel thereon tl the rats done-fieM d one patron! per rronlh fiixn the lime the rdwn wns due. shah be pale by 8ha taxpayer wihin ihkly {30) days aNar wrkten ndlce arm demand !o Ehe Wxpayei boor th Finance bhad«. cabled to ri» Irapeyae'e axer dairy hrNhln +uch lhkty (~ day period the ryyh b WminishMWe ant lepni remediaa avaNab urdm Ssc'on 5.00149 end 6.08.198, 5.08.770 Interest ar LaH PaYrrrnta, Pstmlry, A. in artery rose In waddl ^ vendor IsAa tv file velum ar pay veer the fax wkhin the tlme regal by thh Mich, but wNhviA Il,e In1en1 !c delraud there aheN bs added u a peneMy, ten (101 pot ears! d the trial amount d the delbkrioy, but kre than !en dolbn (ft0.00), and InlerMt ouch Caeee shell fie eolteded al Ihs role d an (f) percent each rronth, a fnulbn Ihereol, on lh amount due rxt Ilr delkbnoy from Ike lima t velum was due to the dole the lax h paid, wh crimes! arm addition ehnN becova due and pay athb wi1hM lwealY 1201 data aNer the wrhfe ndlce ward demand by the Flnnnse Dlredm, nn such Mlereal aaaeeeed, coAedar, and pakf Inlh ones mnnrar m the lax AeeA. 8. Payments d pad Mil brw than ail d ddbbncy, Mcluding inleresl. d Mtuesl an pennNy. ehaA be !Fn! aPPN^d b panahy, 4 an set«hdH Iv axaed MterseL aril, feebly, to t tau NaeN. 644.120 Penaky far Celldenoy Gained Fraud. N any parr d the ddidenoy b due b fraud aril the intent !o nvada the tax. Ihsn Thera chill added lihy {60] patron! d Iha rdd srnouM d ih delickney, and In such case the whole ahnounT the iu unpaid. Mduding the eddkfai, ehaN tuna cue raid payable thky {34) date firer xW ten r+dlos roil demand by the FMSnca Dksdo aub)ed l0 review p pravFdad In 8edlo 5.p8.140 and 5.09. f $0, and an addkbrxil orbs parod per mordh an such nmrouM chap added !tars the ride the Mum wit due unl;I pa 5-00,130 imnllpetlon d Vend«'e Soda Fm IM propose d aaosaainhp the Hess d a reNm, a far Ihspurpoar d delerm7n the armors! d Iex due from sty penm, 1 Flnanoe Dksda rtay ieaue awposnr, eu poenr ducm locum, hob JnveNlgallonr and d beadrepa .. ' ~ ~ any mnMen covered by rhb t Mide, and may eaerrine twY relevant beoka, p papers, ratorda d rtiemward4 d any each per- d eon and my requke fM aHsndarwe d Audi I pefe0n, or any ef(Icar ar ampbyee d ouch ; person, m d any perear hevkg knowbdge d awh salsa, end may leas teMlhrpnY end regatta proof !d hla 1Morastkxr. The Finance Okedor ahdl have prover to edninhlm ralhs to ouch pence, 6,08.140 Rernwery d Taxes, Panehy and b Interest. l A. AN cane d rrxhney paid by any parson Pur• chalky a lint tidtd etxn any vsnd« chap ba aril ( romaM puWb nwnay, 9r property d Iha Town M the bends d srroh vendor, and he ehaA hold the tonic In cruel fm Iha cob nee aid beraefN d the town until paid to the Finance Alrecasr, end fm 1 1sUuro to w pay b Iha Flnanoe Dlreodr, ouch I vends aheN lra puriehed ea provided MreM, 1 9.1} N s vendor nspbda a relvsea to woke a I return M payment d lM sax requhed b)' 7hh Chapter, the FMerwe Dkedq shad esysnMs the annuM d loin due, Mged upon such Informs- I Ilon m rra y be avaldiie, ter the parlod a periods l wiiroh fhs verxfor h daAnquent; aril upon Iha tech d rush nNmared amount eanpute grid aa- aeet In thdditbn lherota a peraNy egad b bra permM (Ip h) Ihemal, lrgelher will+ Mleraet on suck ddMquent Wsa et Ihs role d ens percent ;151) per maith from rho dale wMn due. 2) Prorrplly IheranNSr Iha Finaiim Dkedor shop give b the dalMquenl vends notka d tUth esamefad 1axn, Peria4Y grid intro!. 3) Such eel{melea ehaR thereupon i»corne an asaeaamed, erld such wsnemanl abet! be 1ine1 end doe and payable from g» vends to tfie Trim ihMy (30] dsYa !mm lM date d Iha mating of the nMbe by !leer oteaa rrsFl d'redsd fo the la+t kraxn address d audi Wrsaa on file wllh the Flnanm Deperlment. Wdhtn lhidy (30) days eNet Nie notlro d ddidency Is nutted, the veMm may petkion the Finance Olaedd fa a hearing +m a rrwisbn a modHitxrNon d ouch ssrsaamerv. The filiq d a pdiynn ehaN ra! Idl the aarud of h• tarsal an the amours! d tease due. 4) 8voh pelBlon steak be In wrllMg, and the lads and Ilpurn euben4ted ehaA M arbrtNllsd under oath either h wriing or maNy al a hearing tdtedubd by the Dkedar d Finance. The bean Mgs shah lake PI^m In the olfloe fa the Dkedm d Finen ©arm ndics Ihered, end the proceedings shell ba In avbstadinl wdormNy wih C.R.S. 1973, 24d-105 eaoepl as modified b]' regulaiioro issued hY the Directs d Finance. 5) Thersapon, fhs Dkeda d Flreik+ ehaA make a Ihnl ddamrinalkm erhd, N apprgxiete, madlly wch assessment wtlh the iaola ai6nilled, Which facts the Dlreda d Finance deems cared. Sud+ uanemenl, as modHied, chat! be considered a final Order d aasenmeM d P+e D'v,ador d FManae whd rr'w1r tae ' der Rub f08(al(4) d die Cdorada Rules d C1vN Proteduro provided, Nrd Ihs laxpeyra has gkerh vnNlsn nolip b !hr Twin Manger d such Iri• lentbn to pelkbn fa review under Ruts toe(a1f4 wNMn ten {10} eebndnr days enter ndbs d the final order al assessrtrnl. 5AB,1Fi0 HearMgs, Subpoenas acid Wdnne Fees AY aulxsoenes letued und« the terns d [hb edlde may be served by any person aged eipMnn (18) y.ar. d order. 7M fen d wknn- sea for eNerkanro and !oval aheN be the carne as The tees d wllnnsn bd«s the dlsaict couN d the able, such fags to be pale who the xdt• nna b exawed Imm ludhsr artarrdana. Then a w1lrrNa b srsbpoenaed x4 the Irelanved sWypar- yrOdC~l ll~hpa Aie Fingnae DirerNa may requyirethat elie wet of aeMoe d the euhpoene and gw lee d the wNnne bs bane by the pMy et while fn- elenCe Me wdrms h wmmorad. in ouch rasa, fhs FM9rice Dlrodd, M the Finamx Dived«'s dlsexdion, cony acquire A delsoeN la rover rtes peel d such ranks aed wNneas fees. A sub• peens Iuted a. eloraaak shell be served In She came nutnner as a subpoena Iuued odd a opal! d rticmd. 4.00.180 Judge tv Corraoel Attendance, Any rsdRe d the diehid court d the lplh p+dl- dd dblrbt d the aria IEOn tae tpplicalbn d Iha Flnanoe Dkeda, may conga! the ,dlendanrs d wllnaaaee, the produdlon of bodes, papers, records m memoranda, and ell yy1vMg d !e.• thnony berate IM mnnag«, by illation « mpba, car cantempl, m dherxxw, h the same rrormnr nr prradudbn d evtdenoe ovary be ttrrpelbd helots the coon. 6,04.170 Oepmkiorr Tha Finance Diredam any pant In an Invee• IigaNan or hendng before the Finarre Director cony druse rtes depasilbn d wNneaaea reeking wflhln of without Ore stale to be taken M [ha man• Her geeeribed by krw to 11re deppaHbn In cNN adiam In canna d tKw stale end to iha end oarrr- pat Nia ahendnnce of winners and the produce rbn d bads. pane, retails a rrwmoiemda. 4.04.180 Oecbbnt d Finance Director, Ndbe- When Fintl. fMdsbra d the Flnanm Director shah be find upon Iheir entry end shah be maibd to the tex• payer todhwdh. • AN ndloes a dher inlonneNon reRu4ed so !>e given to the taxpayer In writing under the 1 prcvhbm d Ihb arlbb H ms3lsd ppetpakl to the b Ins! known addlos of rho ferpayar, alter reasonable 7rqulry d each pddroas, steak ba deemed wnArlde and eMedlvs upon and as d ^ the postlnq d Ehe nine st fhs milt d the Unied red Slate poatel service ursine rMUrraed wihin Isn {40) days by ttta untied Stelae polio! rrvbe to Ihs mnneger. Ffpng by Ihs taxpayer steel bs rid domed oar4tble upon oolong b a penahre M serWra on the Entente Dkecla, a 5.48.194 Ravlsw al Finance Dlrealor's e Doddon In Dhirkt Court. to A. The dEsfdd wart d the Ilhh (udidd dbtrid irfi of the slate shall hays original ]srbdktbn M pracsedln9s to eevMw dl queetbn of law and lad n ddmminnd by the Finarws Dlroct« In adminf- d eteiMy the provhiona d fhb ndide by abler or mil under Rub 108(e((4t d the Colaedo Rubs d e Chi Frorwdure, a B. Defoe mehing app0ddbn !o the delr;d d wart under Rub 104(1)(4) d 1M Cobradv Ruba y, d Civil Peaceduro, rtes gaily mdclry such cep he pNcatlan shall lib with !In Fhanro ONedm a bond h butte the amount d the lases. FMerest b1 am1 dher charges elated M Ihs detemhMatlanend deddon d the Flnanm bkeda with auroly as b h sow prwked M cases d dlachrrsd nd« the be ruler d olWl procedwe, or d the perlys apliorn e cony depoell lawid moray d tM United Stain in d Ihs emm~ Wanner. W- C. Such once m erde+e shall be Issued try the I- deck d the spud upon a verified pelGion a tom r, phMl d the laxpapa, fibd w4h thidy f30J dates m after noNos of Ihs daoisfaa ai the Finance t) Olreda. be D, Tha prooeduro Ihermrnda sheN Ix in con- k. i«mlty orate ill ruler d ch41 pr,amdae d fie atria. eorra:h 6~48,2W Jeopumy Meesrrrienl end Oerranda hp M the FManoe Dkeda !coda that odbcfon d he the tax wile a Jeopardized ~ dsi p, M the Finen• b oe Director's disddbn, the Inamr DYecf« mry estate the taxable period immediately u eridnnted, ddermMe the tax, end teeVe notice nil demand Id paymeat theroof; and, havMg e one ao, the tax ahgll be due and payable alhwith, and 4ie Finance Dkeda may proceed s nnwdiddy ro toAad eudr lax Iry dieseML b'/Y p end sob. Cdlectbn may be stayed H the lar- payer gh+ea each eecudty fd ppymenl b aheN!» adistectary to !the FManoe plred«. 6.90.210 Mstlgds d Entoming CoNaciana. A. N any !axes, p«iaky, or Mtern! proposed f y Ihb arlbb and ahwm due by aturns fibd try 1 he taxpayer d ehawn bl' asseserrsnls duty n made as provded heroin are nil paid wkhM thkty I 3~ days after Ihs name are due, the Deador d Finance rtell lasus a rnSM ssNhp lotth fhs name d the taxpayer. rtes amours! d lh lax, c pehaNtles and lnlareel, the dot ed fhs aCCreal hared and the! the Tovm okdms a 4n1 and prior a ten Iherdore on the rod and lanpibb properly d e he taxpayer, except a !o preexMing pededed N has d a mertpapae, pledgee, ]udpemant aadkm, yr claims d a bane fide purchaser p whose rigMe ahek have aMaehed lea prior to the ilrq d ridbe r hereto {uovfded on propedy d c M laxfsayer dher than the poede, alod and trade a+id 4:ueMns lixlurer d sudi taxpayer. Sale ndim shop be en fomr iumished by the Flnancs DepeutmeM and aheN bs varNiad by Iha Town Manager d by the FManm biretta a sty duty queLi;ed agent d the Travn Manager a Iha Finance Daerxa, whose dribs are the oofbdbn d such tan, end may M filed h the office d the 1 Ca+nly Clerk and Rtxxu,ix d any county fn the i amts Fn which Iha taxpayer ovens red w taryirb Isenonaf pruerty, a, in IM peen d pmwnslry, with the ~ ~ ,,.. d Slats, and Iha ANng d ouch ndim aheN oroale a Fro rxi such properly aril contiNVle nelloe Ilareof. Aker orate notice hen been tried. « mrarurroMFy theiexdth, a at any IMa x4wn taxes due aro unpaid, whdher sildr rwlbe shill have been filed a nil, the Flnanea Diiedm may bane a warrard directed to any duly eutharized roveniae oolbda, et Iv the BhedN d The Coun1Y aommanding hhn fo levy upon, delraln, nixa, and sell sutNcbd d the red and Personal propery d rho taxpayer found wflhln the t county ter the payment d fhs amount due, logdher vrNh Mluesl, penaHbe, and ovals as maybe . - ~: ~ by law, eub{ed W revid preevb- 7M9 ddms « irons. 9. Sudr revenue oclbclor a the 9her'M ehnN 1 fadhvrith dhinln rod buy upoM 1ulAObn! d the propedy d the taxpayer, d any properly used b! such taxpayer M condudhg Ma twslrass, and avid prolxxtY so bvbd uPOn ahdl be eok 3n a8 reapeda to end wMh Bte eNed and Fn tits eamr manner r b ~, _. -,`..: by law wthh respect to enecdbna apalnat properly open (Vdgertrnt d a wart d record. aced Iha remedies d gvrhEeMeiaM shill apWy. The 3hedlt shall he eMNkd to ouch leas M execulL+g such rranehda o aro aliawed by law Id atmda aeevkes. C. Any Nan for lexn 1a sham as the remrde d the County gedl errd Recorder es provided h Ih'e eedion, upon paYrnen! d al eaxn, penaNies and Mlerosl Havered diueNy, shall Ere rolea+ed by the Fhanxx Dlreeld M the same manner ea modgagee and Judpemerrts are rolenad. D. The FManm Dlrecbr may also !root amt such iaxea, penehfes, m ideresl due artd unpaid as deb! due tv Iha Fawn from tM vendor or lawwyar- Ths reWrn d the vends m taxpayer or iha aeseeamenl made by the FManos Direrbr m provided In thin chapter bhah be prima facia prop! of the amount due. the rawver ovate taxes, penaNin, or MIare91 due lM finance Dkedor mnY brir*g en action and a rrrN d aNachmeM may be booed to the ShedN. AI any each proeeedtnpe, nu band chap lb required d the FMairm Dlredor, not ehaA arty SherNF requ'xe d the Finance Dlrec tin an MdemnYyhg harm la axecul'uy the writ d aNadhmen! a wM d execdion upon any }udge- men! entered in sucA p_.-_~_ .,.. The Finance Director may Ixoaecute appeals h ouch pease vFlfwW the neoueAy of providing bond Thereof, N le IM duly d the Town ANaney, when regveMed by the Ffnancr Dlreda b Convriertoe adim la fhs recarary d taxes due ur+der rhb chapter and This rensdY ~~ be M addilan to df exbting rerrwdlee prwked In Ihla rhaple+. E. In any edron aH«airy the tNb m eel aerate ar the oxaenhis d riphla to passeasbn d pen venal progeny. the Tam Hwy be shade w per? defendant la the purpwsa d obtnMing an ad- (axtlnmton ar dMermMauon d Na Ilan open the progeny involved Ihersin. In arty eudt adlon, ser- vice d runmona upon rho Finance Director or any pnreon M 1M dHue d the Entente Dkedar ahol) be :dficbnl eervka and shall be binding upon the Teen. F. The FManr» Dhedar b aulherized Iv waive !a paced cause shown ary penally m:aessed m provided In Ihb chapter and any iMereal irtpoavd In excess d ten percent (14%} par annum. 6.08.220 Tea Lhn. A. Tha tax krpuaed by rhb d+epler ehaN t>e s Ilrol and Ixbr Ibn upon the ggoods aril business 1&brn d m used by any fief mace uperspa a vendor, exc+eplMg atndx d goods sdd er to ooh In the mdfnante space d buslnesa, and ehaN lake prrscedanue on elf each Property e'er other !carts a ci9tms d arty IJnd or rialuro whataner,aer. D. Arty ski uea operate a vends who sells hb buatnesa a gvka buaFieaa shalt tea required to make wt He lax rdum r provided tar In thla ctuptet within tan 114] days drat the rids the businasa b acM a the opeedd quite bwlnesa, and ht stxxessd fn bueMSSS ehaN bs required to wi04hdd suN;ded pwchaee money !e cover Ihs armuM d lout !axes due and uryak untN loch time n iha lamer owner prodtron a remip! from Ihs Flnarwe Dkedd ahawln9 that 1lhe lava hove been paid m a mrlNi0elr chat fro taxes aro due, C, k the purchaaef d a rid aroa tact b w;ih- hold Iha• purchase mdisy as provided ii Ih1s stta Ibn and the tun ue due ant unpaid aNer the can fig) day period, he as weA n the eater ehaN be perevndly liable Ice the psynirM d the terse unpnk by the tamer owner. 6.08,230 Sralua d UnpeJd Tax 1n BadaruPAry arm RoceHenhks Whenever any vehMa or tarPaym sub)ect to this edhepter aheN Ib placed In reoeiverohip, bankruptcy, a asaipnmeM [a IM benelN d cradion, a nfzed under dhlrai4 fa property loxes, ale tares, penallbs and iMsroal hrp0aed by lhia Chapter end for whkh 116 vendor a lex- payd t Many way Nd~b under the terms d role chapter shall be n prior and pMerred decor agehet all the property d said tehgrayror, sscept as to preexiafing dahte or liens d a bona Ike mortgagee, pledgee, (udpemeM oaedNa. a prr- chaser whose rfgMs have ettazhed prior to Iha fiirg of the nd;ee as presided for h Section 5.08.090 of this cheppta on the property dthetax- payer alherIhsn yy~Od~, etodc arhd trade and busl- ness 1lxlurea of ouch taxpayer, No Sherilt, remirer, assignee, a other diioer chap Bell the propady d shy psroon aub)ec1 to th'r chapter Un- da proceaa a dher aNlcer shall eeN the Property d any peredn subfsd la rocs chapter under process m order d any ooud willwd cleat tsar IamMp arms the Finance Director ill amount d any taxN due grid paYrhhb under lhb daWer and H there are any such taxes due. weMg a npab, A b the duty d such dfiror b Iket pay the mesuM d oak texas art d the prooeede d said e7s befaro rrekMq paytlrenl d any ptOttbe to any (VdgemeN aedh« ar dher dahm xbat- mver kind « neeure except the coal d the . .!'., ~ and dher prsexblMp ofdrrw for Nana ae provided M 1Ns asdbn, 5.48.254 Y Ialbn - PeneNy Any person convkAed d WohtFng any d the provYfons d lhb d+epter chap bs punshed kY a me nil to sxmed nine hundred nlnely ninety dd- aze (5999.00) a hrpdsorrmen! for nil mare then Mety {90) days or by bosh auah line end rrprisonment. 5.08380 MisceNanenus 1, N any part, section, subaectiora, eenlencs, lease d phrase d !hh ordfnrhoe b for arty reason teak m be hvaid, such dadslon obeli rrd Had the valki[y d the romaM{ng porNana d fhb rdlnaeme; and the Town Council hereby declines would have paa+ed rhb ordirxtrtoe, and eanli pad, section, aubradion, esMairo, daufe m terra thereof, regerdbss d [M tact that enY cos nr mac pads, sed)ona, subeectid», s. ~ ~ -. . laVtes or pteean be declared invalk. 2. Tie Tavm Countp hereby 4nda, ddemdnes end dederes 7he1 this omMenca la neoeasary and proper for the heaAh, ea(ery end rrollare of the fain d Vad and Iha inhabitant the,eof. 3. The repeal or the repeal ark roanactnnnl d any prwbbii d the Munblpal Code d Ihs 7nwn d Vek aA provided b rhb nrdhance ehaA nil aL ed any right which has accrued, any dory rrposed, any viotslMn gtn! oacuned prim to the effective dale harbor, any proascution oannrendsd. rot arty dher adbn a prcoeeQinga tea . ................_ e:ndar a by virtue d the provwion roneabd or repealed and reena.ded, The rq»d d any provbbn hereby shall rhd rovha arty provFabn a any nrdlnence repealed a capers sailed antes ..,. ~..~;7 Mated Mrsln, 4. NI bylaws, orders, resolullom and ddinan- tea or path thereat, Mconaiebnt herevrMh are repeabd to the extent «tty d such Iixonelaleaoy. Tht repeder aheN nil be constmed ae to reWr arvy bylaw, ardor, roaddbn or admenoe, a peal hereof, zhahMOfine rppeabd. INTFODUCED, READ, APPROVED AND OR- DERED PUBLfSHED ONCE Hal FlJLL ON FHi$T READING Ihre igth day d May. 7892 and a pubko hearing shell he bald ort this Ordinance on he 2nd day d June, l171n at 7:30 p.m, hr the Councl CharWwn d the Vai Munkdlral BuidMg, Vqi, Colorado. TOWN OF VAIL Margarot A. Cetsdons May« ATTEST: Madha S. Reackar Tr:wm Cbrk AuMiahed M The Veit Trai on M9Y 22,1992 ~~ Martha 9. RnaWer Tam Ckuk E%Hl41i A The eke b boated ad IM rxtrttavsst inl«sea- tfon d VaN Road and Went Maehdaw 4dvs, arm more apedlknNy tlewdbed m idlest.: A pat d Ld `4', Ansnded Mop d Yal Yikapa, 9ewnd Fiing, County d Eagle, State d Celaado, more paYltaaalxN deeaiosd au Falroiw; Caner»ndrrg at the f4orttraal Garner d $edbn 7, Townahp 5 8odh, Range 40 Yyeet d the Blh P.M.; thenm Sa4har)y atop the Eesl line d sent Setlbn 7 a dhtwws d 384.78 fed;11»noe on an engb to Ihs right d 90 deproes OD'OP a distance d 26.041ed to a print on the Ease LMe d oak Ld 'B', aaM point behg 73.00 led Northerly Irom the SE comer of said Lc! 'B" and the true pnfnt el bepinnirg; fbenc~e coMinuinp dung the etoraaab wwee a dlelru+Ha of 98.75 IoM to a poMf an the Sodhwesledy kne d eaW Ld '0`, which fe the Nwlhesstuly line d went Meadow Drhro; !hence on an angle tothe IoM d 121 degreer 47'21" and along IM tuna to the r1pM kervinpp a radius d 175.00 tae! end a eerdral aryb d tyL depreee 44'2!' and an am disianm d 8.s3 cent b a gaol d 7anpeM; thence canlinuh9 along geld iwhgMt a didanoe d 37.87 feel to a p°M1 d wrvs; them m rm a curve to the bbl havhp a radius d 75.00 feet and a tenant aryls d BO degees 23'00' and en am dlelarace of 79,04Ieat is a pokrt d tangent; thence oonlinVMg along said IengeM a dbbnc ad 13.48 bbl to the Sedhoaelerttr corner d oak Ld'B", saU miner bring 25.80 teat Weeledy of the Eas! Una d Hid Sedbn 7; Ihenm on an angle !o the cell d 90 degrees W'4o` and abng the Eaxedy 8na d said Ld'4' and sloop r IMa peralbl to the Fast Nne d said Section 7 a d'n- tanm 473.00 last tv the tore print d bapinnrng. more generally knave as the NW turner d VeN Road and West Meadow Ddva Vail, Cobndv. pudlehed M The Vail Trail an May n, 1982 Public Notice NOTK;E 19 HEREBY GIVEN that ffia Planning ark Fnvironmervtel Cammisaian d the Twin nl Vag wit tepid o prNaNo hewing M accordance orate Sedbn F8.1i8.080 d the Munbfpal Code d the Town d Yak on June 8, 1892 M 260 p,m In zhe Taws d VeN Munbtpal Duikiry. Canskadbn d: f, A requeM for a rmdraesslon Ira a minor eub- d'vbfon and a xone dbldd cha+~ga ham Prlrrsryf 3eoandmY Reddentld to Low DeneNY Mupiph FMhlly, for Iha Schmerrkv Pr^P•rtY, 8erero4y Ir sated al 22:19 Chemonp Lane, more padicdarty descnl7td as follows: Aercd A: A trod d Lnnd wntalning one aae, more or Less, bcaled lei rho Sodh 112 d the Suvlh East 114 d Secion 11, Tovasehip 5 South, Range e1 Wes! d Ihs Sixth Pdroipd Meridian, moro padicukvly dewNsed as faAawe; Beginning d tMr NE Harem d the SW 174 d the SE 1!4 d add Section i t; lfierx:a waetady along the natharly IMa d avid SW 114 d the $E 1M bearing awth 84 degrees 24' W a distance of 167.80 feel W e paMi, Thanes sodhaAy a'ang a Ifne 167.00 teal dieters! lrom end pardbl b the east hoe d add S!Y 174 d the SE 1l4, a d;alanm d 260.00 teal !o a pohl: Thenna eeat«y a db- lance d 167.80 rod long a Nne 2D0~00 feel dh- tanl Iwm and parapet to the nodh Nne d tale 8W 1!4 d tFe 9E 114 b a print on As coal line; Then- ce aastedy on a Nrr paroael b the ewdh IMa d the SW 114 d the 9E 1M d tiectbn 11, s dtten- m 450.95 feet to a point: Thanes ncahedY end parelhl with the west Nne of the vas1712 d the SE 1f4 d said Section 11, a dbtarKO d 200.08 feel to the point d Mtersedfon w;th the extemion of the north line of the SW 174 d the SF 114 d said Section 1f; Thence weslerty on a dailedlve angb IaH d 95 degrees 21'[t4r along the exten- sion d the nodh ibe of the 5W 114 0l the SE V4 d sale Section I I, a dtlanm d rrQ g61ed to 11ro NE comer d the SW 1!4 of the 3E 1r4 d Section 11, being Iha point d'.. v .', ,,. Pared S: Trod A, Vai HoipMa FNMA No. 3 awording to the recorded plat thereat, APPhcanL• Frlch Sdhhnet>lty. Planner: Andy Knudtaen. 2, A request Ira a Cond;lbnd A1aa IM an oul- doa dhlnp desk h the pmkky Otsvfcs at 395 East Lbnelrsed CUdea-bnsheed Parking Strue- tvm Aux;1lery 0uNd'mpnlaN Lbnalwnd let FiIMg. Appicanl: Avon Subs. Ina l9ulrway represented by Jim CAmedard end Town d Yai. Planner: JIA Karmherar. Public Notice tlRDINANCE NO, le 8eeles e) 1892 AN ORDINANCE REZONING A PARCEL OF PROPERTY FROF4 PUBLIC ACCOMMDbATAN4 D I9TRICT TO PUBLIC USE DISTRICT, pENERALLY LOCATED AT THE NORTHWEST H4TERSECTION OF VAII ROAb AND WEST MEADOW DRIVE, AND LEGALLY DESCRIBED IN THE ATTACHED E%HIBIT A; AND AMENf} INt3 TFIE OFFICIAL 2t)t4atO MM W RELATION TO THE RE2'ONINO OF SAID PfiOpERTY, WHEREAS, Ste pmPedY tp be rexaned b co- pried wNhM fhs manldpM Nniie d fhs Toxin d Ve#; end WHEREAS. the Planning and EnWronrnertd Conirnhelort hr corwidered IM ,sppraprbAe rozonNig fa the pmpedy and has unanirmiey _ ~ : oil Stfat iha Town Cvundl rezone the parcel from Publb Aacommodalion lv PubNa Uee; and WHEREAS, the Town Courted! conddma h h the puhBa Wiernt to rexona add prcperiy. NOW, THEREFORE, BE R ORDAINED BY THE TOWN COT)NG`IL OF THE TOWN OF PAIL. COLORADO, A3 FOLLCINS: SECTION 1, Tha Town CountN Ikrds Intl Iheprooedures Ira the provlelo» d roxonhy propedy in the Town d Vai have been hallllbd, and The Tam CouncP hereby ratdved the apart d recanmenddbn from the Planning end Envlronmarlal Commis- etan reeomrnendMO Ihs rexonfng d said prapedy. SECTION 2. Pursuant to 3edion 1$.88.100 - TB.ti8.i80 d the Yai Muntlpat Cade, the parcel d property legdy dasdbed M the aNached Fxhiha A b zoned as PubAo Use. SECTION 3. Ace provided in the ordiraneea d the 7ewar d Vall, the xanMp adminishator b heroby dkeded to modify and amend the oNMle1 xonMp map to ir:Ftuds the xonMg specified h Section 2 above. 9ECTfCN 4. H any put eedlar, sWSedbn, eenlenm, douse a phrase d thh aminanm b fur arpl reason hell to M MvaTid, eVCh derision shill not aHed the vefidrty d the romalning pnrdona o! Ihb oMlnance; and the Tavm Coundl hereby declares it woub have passed Ihb oedirvanm, end each part, section, aubaedion, asMwce, douse a phresethered, repardbsa d the cad that any one er mac parts, radtone, subeediona, e _. ~..., ~. , dausn or phrase be dedared hvafk. SECTICH 5. The Town Coundf heeby clods, delenntnes and dedaroe that tht aMnand la necessary and proper for the health, celery and weNaro d the Town d Vail and the Mhebkanle thereof. SECTION 8. The repeal a the repeal and roermclrren! d any provielon d the Vail Muddpd Coda ae provided M this prdlnenae steal nil aNeof arty righ! whbh ha tacnaed, any duty hrposed, erry vlobdon the oxuned prior to the eliedive dale hereof. any pioaaarlbn cerrtrwnced, na ary dher adios a proceeding r oommerhoed under or by vtrtus d Me pratelan repeaed a repeaed and reenacted. The repeal d any proviakn hereby ehaN nil revFae any Pmvbbn ar any or• dbente Prevlauoly repealed or aupsereeded un• ieaa axpreasly staled herein. SECTION 7. All byMws, orders, resoluliona and ordinoneee, or pads thereof, inconsialenl herewith ue repealed So the eHent only d such crisp .:_ .. This ropteabr shell nil ba con• etrued is revise any bylaw, ceder, rosokdbn a ovdinarim, a pad thereof, lherxdme repeaed, INTRODUCED, READ ON FfR3T READINp, APPROVED AND ORDERED PUBL15HE0 ONCE Nt FULL, ihh 791h day d May, 1992 and a pubtlv hearing shell be teak heroon ort the 2nd day d Juna, 1492, at tfs regular imslMp d iha Town Councl d the Town d Vail, Cofdadv M the Munbpal BuildMg d the Town. TOWN OF PAIL MagmM A Oatadoaa Mayor ATTEST: 3. A requewl for a CentlNlonal Use to a]IVw e use not wnducrted enlUdy xrflhln a building, and a request for a varfnnca tc the development atandartle d Sedbn 1&29 d the Adadai 8ualneea Xone Otldd to aNow t« rho exterior agile d produce located at Cukn, 1931 South Frontage Road Weer, Lepaay descrAed as: A prate! d lard bcded M Sedkn 12, ToesrehQ 5 South, Range 01 West d the Fdndpd Merkiien, County d Eagle, Stale of Cobrad0. mac padbtdady deav9sed as fdlwra: Commencing n a print an the nodhsdy right d ovary tMa d U.9. Highway 8, wherwe Il+e riorlhsasl caner d sold Sedfon 12 bears North 38 degrees, 07' east 870,49 feet: !hence Soutli 73 degrees, 45 mhuba weal day oak rrartlrorly right d way Ills a dhlamce d 75 reel to the true pok+l d bepMntng; thence north 18 degrees, 46 nimdn weer to the south fight d way Nne d laderstde 70; ilsnce In a soNhwesleNY directbn abng the eovlh right d way Ilro d Mtentda 70 tv the pohi d hteroedbn d that right d way fhs xMh the nodh right d way Nne d U.9. JUglweay 8 erhd thence fn an eaelery dNadion atop the north right d way d U.S. Rfghway 0 !o the peinf d begkrnirg, County d Eagb, Slate d Cobrula. Applicant: Vail Enlerpriaes. In¢ represeMad Mr waNam Yon9rhneidaw. Plwhner. Andy Knudleen. 4. A request ter a era)or at6diJnion IMN pfd cdbd Foreel Obn loaded on an unpbtted 7.6 ape paroet genareAy located sae! d Nuggget Lane and south d Gore Creek. ApplbeN: Tlm- bedalb AasodatealRanak H. Rfby. Plamaer. Mks MoIGrA. 5. A request car aaelbade vabnee to eNenvihe onnalrutllon d >N erdry Rde M the Peleravn Reafdanm, 792 Beaver Dam Circb. Ld 4, Bbd 3, Yeil ViNags 3rd Filing. Applicant: Jay K. Pafarson. Pienner: Andy Knudlaen, 8. A mquast la eppawd d a rrOdNlcailorh to the foal phase devebprnenl plan d Vai PaMt. iBap Llanaridpe Loop Roedrlol 1, BIHik 3, Lbnaridge FNMA No. 3. AppNmnt: Sieve t3ensted Vai Print Condominlvm Auoeiatfan. Planner: JiB Kemtnaror. 7. PEC adelcalian eonmmMg a mMa emend- rrrM WCascade Village SDD No. 4, Area 4, Cvagry} Panxd to agues a mwrimum huiding height d 34 led Malead d a helghl d 34 teat. AppftQrrat: East West Partners, repesened by Nail Owrnmey. Planner. Shelly Malt. e. APpreral d PEC Minorca d May 18, 1892, The applicaliara and lnlormalion eba~t the proposals are available in the Zoning Adrrinlstratore oHive during regular duce hours car Pubkc Mspedbn, a^ce ~~ P'3Jp 1W r~~ ~ ,p 4 IN ~ ~ ~. ~ ~ _ 7 Q ~ ~ b ~CJ s ~ ' ~ 3 O ~' ~t a t _ ~~~~~~ ~ ~~~~' pro ~ G? ~i ~ ~ ~.~ ~~Q.~ ~ ro ~ `'' ~ m ~ ~ ~ ~' fl. 7 i] t~D ~ Q ~" ~ ~ ~~~~~~~ro~ ~ ~ ~'~' aQ qa`~ ~~ a ~~~, ~~ ~ ~ ~ ~ ~ ~ ~ ~~ 4~~ ~:~~ m~ ~_ ~ ~ ~ ~ ~ ~~,~~~~v ~ -G tD t9 ~ ~ a ~ m ~~o~~.~~,~ :~ ~ ~ ~ ~ ~~~~`~ a o~ ~ ~ ~~ ,~ o ~ `$.. tQ ~ O ~ O. -w ~t v ~' '~ h ti -,; ~t--. „ ~ ~ ~ ~. .~ 7+' ~,. 0 ~g ~~ ~ ~~ • • ruu~.tc l~oT~cEs Pubiic Notice ORDINANCE NO, T4 tAr{y of 1BY2 , AN ORDINANCE REPEALfN6 ANO ~REENACTINtl CHAPTER 6.08 BUSINESS AN OCC UPATFON YAl( 9K1 LIFTS. OF THE MUNICIPAL CODE OF THE TOyYhf OF PAIL, BE rr ORDAINED BY THE TOWN COUAICI CF THE YOWN OF PAIL COLORA60: SECFION 1, Chgtlar 6,00 Buslnms and cupaiion - 3M Llfla d the Mun(aipd Code d Ih Tam d VaN Is hmebY repealed .nil reenadedl read as Adowa; Tax hailer 5.08 • Ski Arer UH Tkkel Adrnkslom 5.08.040 Purpars arM Legbklfvs Intent A. TM Town Coundl fhda, determinw red dedares then mnsidwktg IM naluro d the busl- rtess d apmating akl Afh arM rkl loan and tM relation d ouch buslneer b the munblpal wekaro as well es IM rdatbn tMred to rite expendkurer required rills Town, and .proper, Jusl. and agate lees dlalrbulion d lax burdens w41hh the Town, and d dhm m+5ma gasper to be mnsldered h regmd thselo, Ihs! the irrparkbn d an admb- don tar vas wch pleoea of buafnese h wesoabb, grafter and rtmdiwrkdnalory and IM amount d the iu Lrpored 6y Ihs Chep- fw sxert?shg IM taxable pWNegs d pun ;nasFrp sdmhslon b taa.onebte, proper, unNmm Ire nond'awlndnelory end necessary for a ~us3 nil prcpm dfehbutian d !ax burdens wilhh the town. B. €t ie hereby dmiered to 6e IM bglalalive {q. ell d Me Town CounvP that, for !M pugwsea d hb Cheplm, awry person who Purdta+n en ed- tirabn to a ski ID w akl tar h exerdslry • ies• rbb pdvibge. C. h b Mroby dedarad to bathe IepI+ISIHe In- ent d the Fawn CeumA lhel an red oiler Ifir d- ective dale of Ihs ordlnanoe scary person whq wyr to purdrase a ski Ik1 Ildrd b I» admAled to r ski Glt m all law abaft pay, and every parwn ksdher timer, beaae, w operdor who <Mrpee or IM purchase d a .lei Ilft lidtd for flee adrds- ion to a ski Aft or aii lawn shay mlbd, as span! N lM Town, IM iex kr1°o+°d by Ihs Chnpler. 5.08.020 6dlnkbro A. Admlubn ehak mean the rlglll Iv an as µmncy d ^ oral m poed}on d ^ person, who, for i eonaideratran, uses, poNeaaer or bar Iha Nphl s uw m passes nn occupancy al n oral or pooh an io enY ski ikl w Ncl Imr operated In tiro Town. e. Patellae or rNe ehn0 menn tanlraq for nb artd hduds any Irenealbn for the fsnhh- 'rj any ski area fo any Person of the twxebk .lope d admission 1a n all At! a ski IaWn. C. Purchaser ehak moan an person Iv whom le taxable prhribge d admlasbn b, or has been, irtderad. D. iaz shall mono dlher Me fax Aoyayb Fry to purdteaer or the aggregate emwnl d Iwsr ue from a vend«, E. Taxpayer IhaH mane any pwrson obflpaled > evcwnl to Iha Flnarwe Dhepw for fuse ode riled w to M odkrored, w from wham a IY Y w, under IM inns d !hh rd{pb. F, Venda syeA mean a pence md,ingg a sale r a purehrasr of the taxable privllagr of dmbsim. O, Lel Ikkm means any eenNloale, awd, alp, Ikon, badge p.tch. or dMr alpnl13ca8on that a ro her been pall enlAikp Sts hoklm d wd+ alp. kiw10on w aMOehr M 6e admlllyd In a1J Iy! m ski nv. H. Person teaser and Fneludsa a nalwal srron, aorpor Hian, Irud, parlnafshlp, asedslbn, }pNtt venturo, taro a more psnaw svkg a job or .. fnbreal, any dhm Iqd .:.J en[ktr, w a tastier. sxadulm, wtse, oanssrvatm, w dhsr raprowMslHe ail shhd M' any order dmry mud, I.81d area assent any pleas d 6udrrees whfah aria ski Ills vAtkh ua opart to !M publ6 ~n IM purclvrr d r Gk lhkN. 1. Ski IW rtrrana any gondola Alt. pastes IMI, +dr tyl, 14sae taw, Mama, m any oMea facyhy wipned b M wad w agraled h amnedbn hh tM Iranspodinp of an Indirldual er In• riduab uP a down ^ akpe, hlyslda, w moun• imlds for IM Ptrm°a•a d akllrq, snoakoerdhq, sigltdrei>o, m dhm reorwtbnal atlbHy, K. Ski area aparalw means shy psraan who ors, Irrer, «aprndea a rkl sate. L Fhirtoa Dkactm rfwll sateen sM pyedm d srtaos d !M Tam d Vd. S.OB.03o. A. On and after Iha elledfye date of IhY iin.hn, Ihere h bvlsd and there aheN Ea paid d mkecled, an exdte !ex by awry peeve ex• :irhq the 1axa61e Privibga d Ihh ChaANm, for r exmdee d such prhrlbpe, B. The ampunl d lax horsey levied h four gene nt (4%} on the pda pakl for each rdmiwlan. 5.08.099. h aha8 ba a Nokllon of Ihh chapter for easy non who pays to purchase en admssion h IM wrt d Vail la lek to pay. or !or any vendor wlw Ib admiselans, to faN In celled, tie agent for IM ven. Iha lax bvied by Ihh chapter. 5.00.0ao Exempt 7ransadlorr 4. Refunds fn the avant that a left Ifcket rw la relurrded for Y reason, tM edrrisrbn lax h no beget sp• yAta and shall M refunded Nnny with the ad• nEOn price. B. the providing of admhr+an. wham ne IN7 ;et Wks is aharped nr paid shall exerrsn saki bon iron the payment d Iha admission lax; sever. h Ihs evert 1MI a rsduaed chwpe for riseien b made, the lax Intpased In Ihla chap- b apyra6le to the amount al such rhorga. 5.08.f150 Adrtt{nbVatian. TM Finnnw plredm h heroby rwdrodzed to opt rush rube and repulatiate for the pdminl- tlian d IhFs thapler m he or all Beene xnsary, arM the payment of lha lxxoa and d king and ding d slatemenls ar rosurns tie sorbed h fhb chapter rhah M lane in the nom and on Ihs forms prescribed 6y the sea D'rxdar. (.08.060 ttuenas and Reparling Procedure 4. The Flnenoa piredw may requhe any pin- to mdte such rot«n, render such stelemenl reap and fvrnbh sudt records tie the Dhectar =meets troy deem suFlidenl and reraonabb ,fww wheltror yr nil each pence Is Ivrbta un- tlrls snide far fhs paYrced «vakegkn d the hpeed Mrek. k. Every vmdm marl setae, wIIMN chprpe, r ass to soiled fhs tax, end rrwal roport on n geserbed by the Dlredor d Finance for h loxes, and retail to the Town the collated m eel«e the 2qh day d the m«tlh Ivr preaedinp mortlh or months, i.OB.070 Cdlecfbn d Tax by Vendor, Llahlliy 1. Every vendor mMinp n see to a purchnam :h b Iszahb under the pravbktna of Ihs an it roquirsd et 1M tkrwrd maktnp soda sale 1a acs the tax inpored by [hh .sick from Ihs pmcheser. B. Whenever adrrdeslons tiro acid under en in- 6.08.170 Enveetigelion d YrndmL Boole dallmeM pvruhass•pbrr, a • purchase plan al- Fw !hs purpose d asarte(nhp the mpect- bvJnp dalerredpaynteM, Iha raft kvbd bV IhM m- asses dareNrn, er for fhs purges dddandnbp hole ahWtl ba based on 1M IMaI purchasw price the ams,m d tar dus from any person, the , Such lax ahaN be mlfeded at the limn d IM hie Finance bfredw may seas atAY»enas, rub- Ibl pnYmsnl. poems doses Isarm, hold invest Irons end ~ C. The lax to bs mlbded tie previded hmeh bearings oonarnhg any nrallsre r by the snide, and may examins any rabvan! 6oolrs .hall M mnaplcumsly, hdeAhy, and separate slated utd oherpsd Ir«n Iha orb pros an the , papers, records «memorend0. d any such per• lbkel w awd evldendng Ihs wle and show eon and may roquhe IM a![endanoe d such , agsarelsly from the ufe Ixbs on any enact geese, w easy glllurer or smpbyes d tacit parson. ar d easy person having knowbdga d made Ihered a! the time dlha sale w d the lime when evidence d IM aab is Ilrsl beued w such wise, and may lake tseBnvay sari require rrplcyad by the vendor, provided, rtgwevm, that when added, iuah !az aftall mnatbvle a pad d p,°at 1a hfa Idorrrrdian. TM Finarxx Diaxsnr shaft hew power to administer oath to such such purehaw gabs ar charge and ehd be a debt cram ihq purchawr Iv IM vendor unik path parsons, 5.08.140 Recovery d Texas, Penally and and chef M recovsrrbb al few fn 1M eeme man- Inleresl. A. AN sane d money paid 6y easy Person pur- nm es dhr! debts. The tax shelf ba Pald by IM purahaaer 10 the vendor who m Trustee Im end ehashg a Ail lirket from any vendor shall txs end , , an rocoud d the Tarn, ahd M labs to IM ronaekl publk money. the Property d the Town h the halls d web vandm and he shaA field the Town for IM oaledinn and relmn Ihered, D. Every vender sMN add IM Ise Inpvred by , awns In bust for Iha orb use and benNk d the T Ihs nrtb}e Ib 1he purchase price, oMrpe m dhm awas unik paid 1a the Fhanw plTm4«, and far fakuro 1a w pay to the Flneace bireoolr svdr oonaklmalion paid tar rM teases pdtrliega d edmisalon, prarkled howwm Ihst the wndw , vendor ahd Ire pudrhed as provided Mreb. , , shall be iisblA and responsbk IoIM Town Iw the B.1J H a vendor nepbcta w rofuaa to make 4 return k azayrnen! d IM tae required by fhb paymen! d an artuunl equFrabnl !e sold lea on Chapter, IM Flnanoe Oksctw ahd sstknale IM each such admisebn steed an his prose fusee asks d ih Ibkd I I amourA d taxes dus, based upon such Idwms- s . _, .. d [ tq pmvbbrr d 8rtlion S OB Of0 lion ar may be avdabb, for IM pmlod w periods . , • E. TM vendor afwA prepare and tie adore whkh Me vendor h des nqusd; and Was the fleets d such aa8melad arrtoud compute end as- rhowlrtp tarn dus hereunder in rudr manner sass Fn addkbn Iheroly a pandy equal to fen and upon auah farms u IM Fhanoe piroclw p'•Y proaoribed Provided that slums mua! M peraeM {f0%J Ihsred, lopdhm wkh starer en , INed and tM sax geld on « before IM finaenth such delinquent terse at the rNS d one pwrwnt (A%I per morrlh Iron the date when due dayy d Iha month next idbwlnp IM month d aab, . 2J Prarrptly thereaher IM Flnartae pYedw unhsa IM F(Mnoe phecdr pnaaribes a dkleronl fhre shelf piw to the delinquent ve+Mw rroAiae d such , F. A cradle wkl tae showed IM vendor in the eetimalsd taxes, peneky and iMeraat, 3} Such erllmates shell Eherebp011 becwtae an rMUm d salsa and admiubrtr bar admbatoro eeseaament, end rush asewemeM shall ba find That haw 6sen aunendwd by Ors pumlaasm, provldsd that 1M !WI ask le th d d IM and dueaM payable lromths vendor fo lhe7otm Ihin 30 d f th d l d! pa s ere en IW lax end grid Thereon Mw taste ra4unded by Y ( ata rom e a e I M meJNng d the edits by fleet class triil d&ected to 1M (eel IM vrndm fo IM purollum. leasable address d such Asrwn an foe wkh IM tl. Taxu geld heeeunder on rdmhelanr reprwsnled by aomurie that an umedrrod fit' Flnence Department. Wkhin lhlny {30) dayyr after IM ndkro d ddldency b ended, the wndw may vondElional tales oonlraale or sawrlly pelhlon IM Flnenm Dlroclor for a hearing en e rtgreemend, flee ere found t° be rrorlhhse, end rwbbn w modificrtign d such awaaemeM. The 1htl me soNaly std property drarped elf as bed lkinp d a pdkbn shaA tact tell lire aocrud d In• deed Ice the purpose d krcanw-Aar rgwslrtg un- teasel on the artqunl d tares due. dm IM Iowa d kM Unksd 91eta, may be crad4ad 4} 9udr pel4ion shaA M In wMklg, sari the afore sulreequen! rotuma d Ihs tar, bW H arty fade and Ilguree aubmytsd shaA M submited ruch eooounla pre thereallm oolbclad by Ihs under valh eilMr in wryinp or many e(a hearing warder, r to syrA bs pall in evaadance wAh the achedubd by the O'red« d Finmwe. The hear- tmm d fhb snlds tpon IM amowll cep caAeded. Enpa chap lake place In IM oHfve to the Director d 0.08.080 Ddy to Keep Dada and Reaorh Finance and rtotlce thered, and the proceedings kshMMFhe didyd every vendor to krep and . shall M In aubramiai anlarmity wash G.R.S. proaervr wyabb reaarda d ail ease rrurde M 1073, 24.4-E05 exaepl es modified by regubllwfs mesh vendor and such dMr Maces m etwur4r hued by the Director d Flnenve. w cony be rlecasswy to dmemllrn lM amount d DRp, 14.2 1M tax f« IM osssdbn w payrneM d whidt such vendor b Babb under Ih1a attics. h ally be 5} Thereupon, the pireclor d FFrtance shall fhs duly d wary such vendor to keep and passer- make a Ihal determfnalbn and, k epprafxlale ve far a period d three (3} yaw Idardnp IM , modify such aaseu meet whh the facts dale d IM adorn er Ihs paymem d 1M t.x d subndtted, whkh lads 1M Direct« d Finance such sealer, ktvaiose, arrd dhm renords neoes- nary fa determine the tax arM IM same rhd be ' ' deems mated. Sudr aesasrngnl. as modHied, atoll hs nmrtdared a final vrderd aueasrnenl d open fm axamkrad ron by the Fhana p rsdw. 1M Dkedw d Finance end maY M roNxvwd urn Upon demwd by Ihs Flanrtro 6kadm wch ven• der Rub 108{a](4J d the Celwrdo Rules d ChrB dm ahoN m4ra Ma boolre, Involon, aroauma ar Praaeduro provided, that tAe texpeym bar plven dMr repgfdl d melnlahr avaAebb at tM oHica d Hte FEnanca Dkadw w aon,e ntlrer PAa~ue dsaip- written netts b the Town toenails d such in• ' naiad M EM Flnruace Dksctw, Iw axaMnadbn, tanlion topdil on Ew renew under gale tOtl(all4f ' whNn ten (!01 calertdm elan alter strifes d 11te irelaedlon, and audk by 1M Finance Dlredw. fatal order d aeaasmenl Tire Ftnrnu plreclw, h !M Fhtarba pisdoys. . 6.08.1b0 Hearings, Subpornas utd WNneaa dbaelbn may rrtake, permlc m wusr la 6e "" : , .._ - Fees - .. made, ill sxardnubn, >•taprdbn, m audk d soaks Inyvlors socounh and oltrw records so AA auhpana hued urdm tM tenor d Ihs , , Mill w rrrlteekrsd by such vrrtdd. UtAreq ruck arlldr may be ssrwd by arty person aped elpMean (18) ysan w abler, 7M lase d wknaa- vamlw shd have maenad Inca a bindkg errs- see for akendertee and irs+nl Ntaq 6s !M sems tnrM wkh Ilw Town to rekzbuns y for d seta sari exPenw Errourcrd by IM Toren h wMr M as Ms (era d wkrteaass briars ell rAkiot south have such examinaltan, irePedlon u avdk M a d 1M .W0. way fore to M pall wtran 1M wR• trees b exewed fawn funMr rtNndura TMn a dhm Ihan tM Place dsalpnated by tM yranvs Dlradw than wch rrrd tb F - . wHetna h avhpasrawd rt IM Inhnne d anY pm- , r na n, n ap.elisn w audk ehadF be ntaM wfims sudt IY cthm Ihen !M Flnpnoe plnsctm to an audt ,;'t,p,lM Flnana blrsdw mryrsquis MN rooarda an leap! a arwfMelrwd b/ IM vender m u dMnriw dealpnaled kllM aprewned. ill sal d servloe d lM s t~P°e°a add the fee d 0.08.008 Trust OtNw d lax In Poasssslon d ill wHnse^ t>s isorrte by IM party tl rNteq In•. pmtor rM wkrrsas h wrmroned h wch caw Vendors All torte d money Wb by tM purahawr Id . . 1M Fhtana Dirodw, ti IM Fkrarroe Dlroalw'e IM wndw as terse krtrcrad by Mla wtbb rhaA dlsddfon, may nquke a depak b mum IM coal d such serves all wllnrra less A auto M and senate pubAa molly, IM txop.rty d IM Tovm, h Iha Maeda d svdr wndw, sari the ven- . pomta hsued as afineaaW shat M staved in IM dm shaA hob the cams M Imal la !M role uw "^'r mavrnm as a auhpwna hotrod out d a Doan d reenact sari 6errelh d 1M Town until paN fo tM Finues Diraadr as provldsd h Ihh mlbb artd 1« Iakurs . 6.OB.f80 Judge to Carpel AkerManos. , w fo pay the Flfranoe plrectm, such wndw shat Any Judge d Hta dlskkt mud d IM fifth ~dI- dal dbtrlal d 1M salt, trQOet IM epplbatbn d 1M M Punhhed Iw s Woblian hereof, 6.08.700 ExaminelFon d Reform; Rdvnds Flnarroe Diectw, may carAtef 7M wterrdanoe d . CrWhr and Odhkndea wllnssaar, tits pradudlon of books, peperr. M scan u prrd{cehls eflm IM rerun (a ttbd reenacts w rttrnrwar,d0. and lM pHhp d lase lirrorty Mfaro IM ntenagm, by dlalkn W oepia0. ands Ihs arise, the Firteaa Dkadm shelf ex- arr4ne h end: Im ovnlemp6 w dhervaw, h the acme manner (tJ y k Ihan appeen That IM omrsct amount d ~ u production d wderas may W oonpelbd beFme Ihs marl. tax Iv 6e ramfllsd h greaten w W^ then Ih&I b.08.170 Deposklarts shown h IM rdtkn, IM lax shaA be reoonAwlsd; TM Finance birsctor nr any AartY in an incase (?} 0 IM amount geld sxaseds tha3 wttbh b ripallan w hearlnp before 1M Finarwe pireclor due, IM arose atoll M rolunded s vrodhsd nay cause the deposilbn d velnesaee residing ' epeinsl any subsequaM remikance Moen lM within m vethod the stele to be taken h the rrran- same person; {3J K lha armuM paid is less Ihan the annum net pescribed by law for Ike depwdbn I» cWk actiana In marts d Ibis erne and fa that end carat due,IM diyersnoe, lopdhsr with interest thereon gel the attendance of wknraser and the produa- st the tab done-heal d one percent Aar rronlh Iron the lirro lM return wasdw shale Mpak by Ibn d books, paws, retards m mamorehda. , the tarpayer wilhln Ihk1y [30) days ehm ws?ten 5.08.180 Uectsbne of Finance ^irealor; NaY a; When Flnel. notice sari demand to the laxpeym from Ihs Finance Dhsdar rubJed to the taxpayer's exer- podsione of She Finena Direclar ehallMlina3 , deb wllhln sudt IhiN 00 des 8 Y ( J Y perbd the rgM " upon IMIr eel ry and shaA M mailed to Iha lex- payer fathwJh. {° adm rnbUafive and lapel remedies rvadable under 9eclbnr 0 08 140 and 5 08 E W AA ndlcea ar athm inlormalbn required [o M . . . , . 5.08.110 Interest an hate PaymenH, Penally, given to the taxpayer in wrlllnp under the provhbns d thh sties N naked postpaid [o the A. In easy saw In whlvh ^ veMw feAS lv file a (art known addrec^ of the Taxpayer, alter relwn ar pay war 1M lax wyhln IM Ame required bl' Ihh arse 6d witMd IM Intent !o dehaud reasonable Inquiry d such address, shaA be , , Ihere sfiat be added u a psnWYy, Ian (161 Prr• deemed mrrpble and affective upon and u d the posting d the same h ill me+h d khe United and d Iha Idol annum d the dalldency, but rrof Isar Man fen dalsn (SIO.OOJ, and hlsrast h Stales postal wrviro unless retarred wkhin ten (I O) days by the Untied 81ata poatd serves la Wch caws ayall be oolledad q Ihs mta d one the rrrnnegar. Filing by fhs taxpayer shat be {I I atsrcrnr each rnmtllt, ar fraction Ihmevf, an the tleemed eorrpble upon ma]Ang to or penmd smourA due on IM delbbrroY fmm IM Nma the wrvice an Iha Fkence Ukeclor, rerun war due to the dole the lax b pall, whidt 5.08.!80 Review o! F(nanee pireotor'r Ir4are11 en6 additkn rhaEl becarrte rive and pay- Dedalon in pialrkd Caun. ebb wilhb hvenly {20} days ether Iha wrinen A. TRe disUld court d the Ikth judldal d'ehict rtdice end demand by the Finonm ^tredm. and d the stale shall have vripine( jurisdiction in wch hlererl waossad, cdeded, and paid in IM proceedirpe to awiew ail question d law and fact wane rnanrrw as the lax NaeN. delezm+ned by fie Finanm Olredw in adminE- S. Payrnems d pod hW lass Than all ale stsrng the pravleions d Ibis artida by order or delbbncy, including Intdsl, of hlereal and wad under Rub 7oslaj(4}dlM Cddado Raised pandy, ehet he 1'vet ePPA+d b penaky, H any, Civi! Prooedwe. secortdty 1o eocrued intersS, and, laaldy, to fhs B. Bdore making epplicalion to the district tux Nwy. wort under Rule 508(1]{4] of the Cdarada Ruie S.OB.E20 PrnahY Im Odidancy Caused by d Civil Praedure, the pang making such cep. Frawd, ptlcadon shall Fib w;lh Iha Fktanm birectw a A any pert d Me ddic{ency b due q kavd WAh IM ampunl d the terse, inlereel Iha intent to erode IM tau, then Ihere eluJE bs ~ athm rhN pea elated ht the delmmination and added lgty (60} parmrnl d tM trial armed d IM derision d the Finance Director with aurery tie b delkbnay, and In such mars the wttob ampunl d new Presided b cases d attachment under Iha the tax unpaid, Indudinp lM addyim, rhd M- rules d civil procedure, or d the pasy'a oplian Dame due end peyabb Ihkly (3tlJ deya .her waft- may deposit lawful money d IM Untied Stales h ten ndbe end derrtend bV IM Fkaarra Diedw, IM same manner. 1ubJed to rwiew as provided In Sactiom C. Such writs or orders shell he issued by Ma 6.08.140 wfd 0.08.180, and an addkfonrl anti (1 ] dark d fhs toad upon a verkled petnbn m mast pertxd per month an ruck anwunE shall ba pteinl d the laxpaper, flied whh thldy (3p) days added(ram lM deletM rolum was der utlll pedd, p L ~ e ° e11er notice of the dechion of Ihs Finance The Alaawte s, ,~2 35 Director' p. The proovdwe thmeundw shaA M in con- formfry wkh Eho rulm d dull prarodura d IM 6e issued to IM SMriH. A! anysuch proceedings, rro bond ahd M required dthe Fhance Direct«, elate nil shag any Sherdf regales d the Fdtance Direc• . b.68.200 Jeopardy Aaseaamant and Demands A t tvr art fndemnNyinp bond fm exeouling tM writ °! aHadtrronl or wale of exxtdtan afore an }ud - he Fharroe Director finds that odbdion d the fez will M jeopardized by delay, h IM Finan- y ge men! entered fn ouch ~ .-_ _ _.,,ge. TM Finance bired« may Proaecde appeals in such r oe Oiradai a discrdion. the Finance pireclar may declare the taxable period immediatel ases wi;bout the naoeeaky d providhp bond Ihered. h b h d y lerminalad, determine the [ax, and seas notice l e urydlhe Toren AKOmey, when requested by the Finmtop piaster b mmrmna edip t and demand far payment Iherecl; and, havlnp done ao, the lax shall be rive and payable t ar the reoovsy d taxes rive under fhb chapter end fhb tarthwith, and the Finarrte piredor mny passed inrrtadfalsfy to collect such lax by dshalnl lev romedY shall ha hr addAion to all existing rernadies provkled fn thla chapter, E 1 , y and aab. Collection may be stayed it the lex• i . n any edbn aHardlnp the tkb b real estate m IM amenhp d dgMs to possession dper- paYer g ves such aecuriy Iw payment as shaA ba wllAlactory to 1M Ffnanm Director, renal property, Iha Town nay 6e treads a petty ddmrdmN Iw IM purposes d 6l i i 5.08.210 Methods d Enf«cing CoAsalana. A. N easy taros, peneky, ar interea! proposed o a n np an ad- Judtrstbn « delernwslion d ks 1'ren upon Ihs property Inamhed therein. In any such addim ven by fhb ank:b all sham due by ratans lied by the taxpayer « shown by as+esaments duy , vise d aurrmona upon the Fharwe Director or an fi M made as provided hmein tiro ncl paid withb Mirty 36 d y pennn I dies d IM Flnmwe pkedw shelf bs sufficlenl aervlm end atoll be bindh { } ays slew IM soma me due, rfie pkedm d Finance shall brae a no5os aetling fosh the p upon the Town. F. The Finance Dlred« b aulhodzad to waive nerre d tM taxpayer, the amount d 1h tax, a»ndlfer and iMeroal 1M dot eel IM a d im good sae +Itarm any penahy aaaeesed as , ecru lheroef and Iha( the 7ewn akdms a fiat and prior provided h fhb chaper and anY iMarosl hllaaed in stores d ten parvertl (EO%) par anon lien Iherofws en the real and IengAOEe property d . 5.00.220 Tax Lien tM .,,. exapl es to prsexlHing pel•ected liens of a mortgages, pledgee, Judgement . A. TM tax I+paaed bkr fhb chapter shell be a fleet arzd prior lion upon tM goods and bue'xroaa medlar, er daima of a bona fide purMeser whose dpMs shale have attached tax prior to IM futures d m reed bA' easy ski area apmelw « ve d IAinp d ndlae tie Mroh Provided m property d n «, . ,,,.,..r slodl d goads aakl «fw safe In 1M ordnance Doane d buaSrteas and hd the taxpayer dhsr than IM goads, slodr end trade mid bwinsaa Flzlmea d suds euPeYer , s trice precedence an all such Areperty oast dhm Ab ki • Said ndioe .hall M an forms fumlayed by IM ns or s ms d any Nind m nature wdaalaoever. B, Any sM area opendw a vendor wh !6 Ffnenos Depmlment and ahd be wrAled by the Town Manager or b1' IM Fhanw biredw « ar o w h6 bueinea+ m quks 6usheaa .half be required t k ty duly quallied span! d 1M Tam Manaprr w Hts o ma e out Na tax rerun Y provided for In Ihs dteptm wshh tpn f Etll days ohm the data IM Flnuroe Okaolw, whore ddb. ors ill odbdiat d soda tax, and may bs tiled h 1M riles d IM buairtess h sob w 1M opmatw quks bwhees, and his eupoesaor in buahaaa shelf 6e rsgzirod CovMy Clerk amt Fleoorder d any manly h IM to wHhhvld suHideM purchase rawrey to mum slats in whbh Iho laxpzgrsr owns red «Eanplbb the amocrM d said lazes due and unpaid until perowtal proerty, w, In IM cases d penonafty with the 9eoralmy d Sleta, end the lung d avth each tirtte as the iwrner owner produoea a recekx fnm EM Finance skean ahowing that the faxes notes shall easels r Ike on such property mid have bean paid w a aenyiate that rw taxes era oonslNuts notes IMrsd. Ahm such ndbs hw due. bent 1ksd. w oonvurrenty therewhh, « d any tkne when lars+ due tiro urpeld, whether writ C. H IM purchawr d a ski area isle to whh- boll the purchsw rtgrroy as Provided let Ihs esc- ndice shell have been lied w tact, tM Finance Dirodw pray issue a wmmM dlrocaed M any duy !brt and 1M laves ors due and unpaid ettm the ten ~ [tlJ day period, he u wwI ea IM sayer shah wtMrizsd rovenue odleatw, a to IM Sheriff d th C t M penonalfy liable 1« IM paymMl d IM terse e oun y mnrmanding him to levy upon, datraln, wise, end sell adTiebnt of Iha real and unpaid by the Iwmer owner. 6.08.270 Statue d Urpuld Tax In Baduuplcy psn«tal property of Iha taxpayer Imnd vrithh the end Receivenhp manly for the payment d the amvunl dus, topetMr wish Inlereel, penalties. and coats m WMrrover any wndw or taxpayer subject to this chaWm eha'I be placed Ir reaivereh]p meV be provided blr law, au6ject to vakd proexb- , 6ankrtptcy, w aseipnmem !w the benefH of ting delete or keno. S. Sudr revenue mlleclor or the Shmyl shaA credkon, « wined under dbirainf for property lazes, sl taxer. penehba artd imeraal krp°sed loshwllh Ohtreh end levy upon rvllbbnt d Iha p rpperty of the taxpayer, ar any property used by by this Chepler and for wfibh rho wndw w faze payer b h any way Mahe under the terms d this uch taxpayer s oonduding his bvsfness, and wfd propwly so bvied upon shall be sold N ale ehryxer shell bs a prior all prelarred dakn e8aimt all [he popedy d said law er exce t respects to .std wdh hke eKed and in the same man^m as is preepibed by law with res ect t y , p as to preexhtinp daima or liens d a bona lido m l l d p o exeoWbns aga:ret property upon judgement d a m papee, p e gee, judgement crodH«, w pur- chaser whose ripens Mora attached prior la the marl d remM, end the remedies d gmrJshmeM shall app}y, TM SMfiH shell be enikled to sad, ldinp d the notice as provided for in Sedbn S.O8.0B6dlhbchapltronthepropenydlhelax- lea in exewlinp such wmrents tie ere stewed by bw 1w elmkm services payer dherthan poWe, stock and trade end 6ua6 . C, Any ken for lazes is shown on Iha records ' asses fixtures of each taxpayer. No Shedl, receFrer, assignee, w dhsr officer shell sell the d the CauMy Cbrk and Remrdm as prwlded h ihh section, upon payment d ail faxes. Perrakiee prq»rry d any pereon subJect to thin draptar un- dm process w cths dfiom shelf seat Iha property and hlereat covered 8tereby, shall M released of any parson subject to ihh ehepler under by Eha Fhana Dl+ed« in fhs rams ensnarer w process w order d ary scan with«a tird asar• . modgagaa end Wd tiro rNewad. ~.. tehlnp fran Me Flaanas Oirwlm tfie stood d Dr The Ffnensai Okeabr may eke tread Rryr ~.s any taxer due all payable under nth eh t wah taxes, Izenahhr, w Infarna rive rd unpaid w dell due to tM Fewn fawn IM vendor w ep « and 8 Ihere tiro anY sash taxes due, ewing urytald, h b tM duty d such dllver to lint peY IM tsgaaym. Tha rodm d IM vendor «taxpaym w rrtsoud d said taxes out d ell preoeeda d said Ore auaement trends by tM Fhana pirec0or as aa3e 6eloro n+alrbg peynxsnl d arty monies to provkled In INa cltgAm ehedl M Wkna facie prod any judpemer4 nadd« w dhm dahw whal- d the amount due, the recover wah faxq, soWm FJrd w nature slept tM cal d the panalia, « hlsroet duo fhs Fhena Director proosedirga and other preexbting elalrrta for stay brhp wr actbrt and a waN d ehaehrawd .nay See (text prxge CRISIS LINE: Do you used to talk? The Resource. Center • 476-7384 EXCELLENT INllUSTRIAL SITE Priced at $690,000 • Ideal Location (Next to Pag1elGypsum Products Plant) * Between River and Railroad • Quick Access to I-7o • Good Flat Land ~~~ • 10~ Acres Vail Valley Properties, inc. Call X49-7979 Ask for Bob Scheid ,'~ •~~ TFte 4Edt T~AarRe 5, 1992 ,7'lnry~ pr'culatrs pnge liens ns provldod in this aeclbn. 5.On,250 Vinlellnn • Pena Any psreon camlaod d Wolasing any of the pravhbna of Ihh chnrHer ehaN be punbhad by fine net la exrx,nd nine hundred alnely ninety dol• lore (3999.011) ar Impdeonmenl !a not more Than inety {901 dnya or by both woh fine and irryinormenl. 5,08.260 Mlsceflaneavs 1. R any purl, aedlon, wbaeCion, wntenae, cL use a phrase d fhb ordinrws b Im any roneon held to be Invalid, such dedebn shell nd aNed the valkllry d the nm.lnirq porgona d thla ardlnance; and the Town Courldl hereby daobrae d would have peeled Ihb adirwlos, and each pert, aedbn, eubaedian, eantence, douse a phreae Ihered, repardbse d fire lad Iha! any one or more paHS, aedfone, au. _~. . aer#enoes, cbuses or pfvnaee be doctored Irwalid. 2. Ths Town CounaN hereby Ilnda, delerminea and dedmes lhm thlsordinanoe b naoraary and proper for the Mahh, nraly prrd wetlaro d the fawn d VaR end the hha44anle theroel. 5. The repeal «the repeal and reenactment d any prwbbn al the Mvnbipq Cede d IM Town d Vag ore provided In !hb ordWerlos afros nd ai• led any Ogh! which hn Iraorued, any duly irtposed, any vblMlon Ihaf ocwrrad 1sd« la IM alleclive dare hmso}, any prmaoullon cannendad, nor nny dher adbn «prooeedings ore oomrnenced ardor or by value d the provbbn rePeabd ar repealed end reenacted. 7fn tepee! al any provkbn Rereby shall not revive arty provbbn d any erdinnnoe repealed « eupsr- eeded unties expleealy elated Mrein, 4. All bylaws, ordae, rmobllnru and ordinam cea w pane Ihereor, Inconelelent Mrewilh are repealed to the extent ony d such Irvronelelency. This repeater ehaA not be oonerrved as 1o revise nny bylaw, odor, resalulbn m ordinance, or pod Ihmeof, Ihvreloloro repeaed, INTRUDUCEp. READ, APPRUVEO AtJp RA- eERE4 PUetISHEp ONCE IN FULL ON FIRST REN31Np Ihls i91h dry o1 May, 1892 and a pu6NC prating shall tie held on Ibis Ord{nnnae an the 2nd day d June, SB92 al 790 p.m. In Ihs Coundl Chnnltera of the Vail Munldppl evicting, Veit, Cobrado. TUWN OF VAIL Mnrgaral /G Oelerfoss Mayor ATTEST: Manha S. r3aerker Town Cbrk INTHUOIICED, READ ANO APPNOVEO ON SECOND READING ANO ORbEAFb pUPL131lED ONG6 IN PULL Ihi 2nd dry d June, 1992. • TOWN qF VAIL Margmel A Oaledwe Mayer AFTESY: Manha 9, Raedrer Town Cbrk Pudiahed b Tha Ysil Troll on June 5, i992 Irrllaenra bgiablion, and which does not par- lbipale b, a intervene in any palRigl campaign on bahall 01 any candidate fm public ollice (including the publishing or diabibuling of etalemenley. 2. Tarn menrg Iha Town of Vell, Cobrado. 3. lawn Atlaney means the atl«noy or ad«- neys Fur she Tavn. 4. Town Suilding Inspector means the 6ullding Irwpedar For the Town- 5~ Town 9vibing pnkaal means any individual who determines the eallmale of the coal d rnalmble and auppNse to be parmananlly eHixed to « incorporated In anY building, dveNing, or ether sLUdmal or improvement to really I« which e Use Tae la roqulrod to be paid pureuanl to Sec• Ibn 3.42.1f30. 6. Tavn Cbrk rrwans the chrk of the Town. 7. Town CouncR means the CauncR of IM Town. e. Teen Manager rrxsans the manager d the Town. 9. Canelrudbn malmlals n»ens tanpibb per• acnal propedy which when corr,bined with dher tenghte personal propedy, loses As kfenlily to bemme an Integroaf end separable part of Ihs campleled etructuro or projeq 6laluding publb end private Improvements. Construction materials IndudR bW aro nd Ilrrited b, ouch things as: asphaA, tricks, butdero hardware, caulking matsdab, eanenl, oon«e10. conduits, electric wiring and connectlane, hrepbce irnens, eleclricel heating and cool?ng equipment, !baring, gbsa, gravel, inaulafien, lath, lead, Irate, Furrber, macadam, mllhvork, Mort«, oil, pelnlMg, PPi^a. PFe valves arW pipe 1Alings, Plaster, piu,rh'mg lixlures, putty, roinlmcing mesh. read base, soling sand, sanitary aewar pee, sheet halal, site Nghting, steep alone, eWxa, ilia, Ireea, ehrube and other bndacaping rtalsrials, waA board, welt raping, waN paper, weMhm sV'pping. ware netting and screen. wafer mairro end melon, and wood preserver. The above materials, when used for forma or other itanro whbh do not remtaln as an integral or Inseperabb• -pad of the conpbtod slruaure «projeds are nd' Wnehuaion rrxuariab. 10. Caudy maana Eagle Caunly, Cobrado. 11. County Clerk and Reeordm means the county ebrk and recorder rot the CnurHy. 12. Oeparlmanl'cl Revenue means the DepaHmeM d Revenue dthe Slate d Cobrado, 13. DbLld CouH means IM 4blrld CauH in Public Notice OFibINAkCE f40, 13 0erree of N992 AN OAbIHANCE AMENDINU TITLE 3 pF TI{E MUNICIPAL CODE OF THE TO WN OF VAIL aY THE AQpITIpN OF CHAPTER 9,42 ES- TA9Ll9HINr3 RUSE TAx; ANb SETTINf3 FORTH DE TMLS IN FlELYAAp THERETO. NOw, THEREFORE, 9E IT pROARJEO 9Y THE TpWN C.OUNCiL OF THE TOWN OF VAIE, COLORADO: SECTION t. THIS 3 d the Munklpal Code d the Taws d Veil le hereby amended by the addi- Ibn d Cheptm 3A2 to read ore Idlowa: Chnpfer 9.42 Use Tex 3.42.070 Clsnsrd Prcrlelom Thb Chapter shell be known es Ihs Town Use Tax Ordinance. 3.42.020 - DelinAioM The ddlnllbna set lorlh in Section 3,40.020 v! thh Cade are hereby ineo,poraled into fhb 6ec tbn by re}erence. 1. Char4ebAe organ?ration rmans any entity orgy^IZed and operated axduebely tar reljgiou9, chnrRMle, adenlyiq leafing f« pubNO an}ely, IAerary er educational purposes, ar b Iwlsr na- tbnal a 3ntarnelfonal arrwteur epode cortpehlbn Ibul only if no pan al In eaivliea involve the provbbn d a1Ne1k 1adNlba yr egtdpnwna, «for the preventbn d cruelly io chldron or animals, no pnH d Iho net earnirpa d whidr inuros to the benelh d ony private ahmeharder or ind'Midiual, no subsladial pan d the adlvid'es vt which is mr- ryinp an propaganda, or otherwise elismpting 10 and For Eegte County, Cobrado, 14, Purdrased at ready means ail sales axoepi wholasab sale. 15. School means an aducalbnal InsllluEion having e e lavlum comparable to grade, grammar, junf« high, high achoof, or onliege, ar any eon#nelien thereof, requiring daly aden• dance and charging a EuAlon fee. 1S- SIa1e means the Slate d Colorado. 17. Tea means the Wa Tax due Irom a consumer. tor. Tax defidertry means any amount d tax that Is not paW on «bel«e the due date. iB. Tea payer means any person vNigeled to pay tau uMer the forme d this Chapter. 20. Uaa Tax means IM fu paid « requkal b M paid by IM oonatrner on tM sale vaAre d oon- slrudion materials. 3A2.030 • Property Taaed. There la Mreby inpeeed and aholl bs aolbw tact tram every person in Ibis Taevn a Uae Tax at Ihs rate d four percent 14%) 1w tM privgega d using or oonsumlrrg In the Fown rnnatmdbn malariala purcha,esd m robe. Such Uw Tax shaA be computed h envardance wdh tM anhedulee or eyslertn ad forth in IM tuba and regvlati«re prescribed IMrelore. 3.42.030 A. The use lax Inpoaed pursuant to 3egbn 3,42,010 ahaM ba ccRedad by the Finanoa bireP to ea provided in Ihie Sadler and ehaN M oof- leded b the amount d Faur percent 149cJ d the sale value d Ihs caretrud'pn maledab. Fa the purposes d thin Section, !'My percent (soxJ d the estimated coal of the etrudure shell be deenrsd !o ba tM Bale vaWe of such conalrudbn matedef. B, Any person who la rsquked to obtain a bu4- ding permk by the law d the Town, 'v+dudinp un- derground Irryrovemanta withkt the Town, and who shall purchase the eeeseary lumber, fixtures, malerleb, er any other supplies needed therelme From any source, eNherwithin «w4haul the corperale Ilmita of the Town, shell remB a deposit to Iha Tavn prior to Ihs bsuance at any balding permh. SucFr deposit b to Insure and In- demngy the Town For She amount d the Uae lax due within a&ty (Wy days following IM date d [he issuance d the Cedlicate d Oocrywncy {« the project or the dale d the Ilnal inspection by Ihs town of the prvled, a three 13} years from the dose 4he building permit ie hewed, whichever no- ,;are lint. The amount d Iha deposi! shag M Isaeed upon an estimate of the Uae Tax 1a tie pay- able on the Ivrrber, IiNmes. maleHals and sup- plies needed therefore, al the lime IM[ Ihs respeciiva buidiing pelmil tie ablehad. Tha aN• rimala o! tM coat of ueh lumbar, fixlurea, maledole and replies far a pankviar prnjaa elruqure shall tie detmmined by the Town build- irg ollkbl, end Min estimate atoll be svbJod ' adjustnwnt H the equal cost d each bmba fplures, maledals or slppliea Headed for the project are either bee span or greater Ihen ouch estimate. Upon paymynl d ouch deposit to the Finance Dkedm, wlrbh is oorrPded on the bmp d rear peroenl (d%} of the lifly pmraM (50%) d the ealimmed coal d the saudme, the taxpayer shall be laaued a reoelpt Idenlifylrq the propery Ihat H AM au6jed d Ihie deposit and the bviiding permit nurr6er. WAAIn sixty (60) dnya folowing Ihs dale al the bwance al the CeHAkate d Oc- arpanny I« the projstl er tha date d the final Im epeclbn by the loan d the protect. or Ihroe (3} yeah Irom the date Ihs bulfdrrg peattil Is beued, whichever oowre Fksl, if R Ss delerminad 6y Ieh Town that the actual owt d the IurWser, axtures, mwtmbla and euPpFes needed for lM project b grsalm than lM eslirrMs Iheroloro and that the amount d tfie Use Tax depoan 6 nd euflbbnl Ic provde for rut payment d the Use Tea, than Ihs additional Use Tae na+a! be received by the Finance airodm wdhin thing (30J days d such determinallan M 1M taxpayer bslievea ihal the depMd wee in sxceaa vl she Use Tax due, he may Nsph for a retard as set forth In Section 3A2.190 d this Chapter either wilhia sixty (60} dnya Idlowing the dale d the Issuance or the Ceditkate of pca,pancy for the project m r' dale aF the Ilnal S,spection by the lawn aF project, «Ihree {3} years Irom the date tM builu~ Ing permit is issued, whichever o~un first, 3.42,040 - Exenplions. The Use Tax imposed pureuaM to the Chaplet is decimed 1o be suppbmenlery to the Sates Tax Irrpased by Chapter 3.40 d this Gode and shall Hat apply: A. To she use or comunplbn b1' a oonlraclor m au6oontrador d eanetruclbn maamlab for uw In IM buldbg, erection, aksralian„ or repair of struqurea, highways, roads, streets, and dher pubrio works averted and vaed hy; 1. The VnAed 6tatea (Novernmen[, the Slsle, its depadmeMS end inetimtiona, and the pdilicd euhdiviaicne Thereof end their gorernmenlal caracNfaa only; 2. CharAable «ganizaliona in the conduct of their reguter Merlebla iundbna and adivilba; or 3. Snhaoh, other than echoob hdd or mn- dudedfor pr',vate wrparate prdN. 9. 7o the nee nr carwurrptbn by a oamredor or subcontraaar aF oons[ruq'an apleriab for use in the building, erection, akerallan « repair of ernpbyae hcuaing ea defined In Chapbr~ of the Municipal Cade d the Town c} Vail. 3.40,590 - pe}undo A rdund shall M made, or credit dlaved, the Use Tex so paid under dispute by any u WM deime an BxerlprlOR punuenl to Senior: 3A0.170 or claims that an amount paW purouaM In Seaton 3,42,030 was b exoeae d the Use Tax due. Such refund eheEl bs made hY the Finance Dirodnr oiler oorrplbutce whh the logowing mn- d'Aions precedent: A. AppreaGona for refund ehaN M made either wilNn sixty (e0} days foNowng the dale o} the rs- suance OI [M CerlNicate d Ocwpency for Ih0 protect m the dale d the final inspaclbn by Iha Town of the project, or three {3J year hom Ihs dde Tha building peradl la bowed. whfchova oe- cu,e lire,, and truer be wrpaned by the allidevi! d the purataser eeomspeNed by the aginal Ned Invoice or aurae rocelpt and eedliceta b- eued by the sellers and atoll be made upon ouch f«nn as ehaN t>a preecrbed iherel«e. 7Urn to page 43 2 bedroom, 3 bath oveHooking flare Creek. Chock cut the vlewa tolhe Vail Vlllaga and Gere Range. New furniture, paint, wellpeperend car- pet. Offered for $595,00D. OvaMooks golf course & westerly views! Well maintained 2 bedroom townhome In Singletree. Great floor plan with separated bedroama, epa- claus 8 sunny, wall TIE IoN. $134,000. Each 08ice Independently Owned end Operated . eb 1992 The prudential f;ael Eetalo Affiliates, Inc. EQUAL MQU5ING OPPORTUNITY All real allele in this newspaper is subject to the Federal Fair Housing l.aw which makes it illegal b adver- tise'arry preference, (imitation ordis- crimination based on race, color, religion, sex, handicap, familial sWlus, or national origin, or an tnlerr tion to make preference, limitation or discrimination." This newspaper will Hat knowingly accept arryadvenising forrealestate which is in vloYation of the Law. Our readers ere hereby Inhumed thatall dwellings advertised in this newspa- perare available an an equal oppor• luniry basis. To compl~inof disaimi- netian, tall HUD toll free at 1-800- 424.6598, The loll tree number far the hearing impaired is 1-800 543- 8294,FarColorado, Montana, Nolth Dakala, Sdurh Dalate, tJlah and Wyoming please call HUD a1 (303)844.6158. 2414 Elliot Road Historic Landmark! Thie original log cabin wel- comes you to a fun home located on Gore Creek. 4 bedrenms, woad-burning fuoplace, steam showor, compttTloly remodolad. 5359,D110, Persiirnimon Woods Tl 255 Larlrspur -West Half New listing in one of eagle-Veil's nicost Raigh- borhoods. 3 bdrmJ2 bath + lo(ilp}ayroom, t-car garage, large deck, new driveway & wall land- scaped. Won't last...catl today! $143,OOD. Edelweiss #204 Private Neighborhood! Cireal family home on 7tlt tae, dose to park. 5 bdrrrll3 bathr 2,227 sq.tt., largellving room, kitctlen ~ meater suite, lots of storage space, garage & much more. Take a look Wday! $t 89,900, Alphoxn Condo #103 Rare 2 bedroom, 2 bath residence in Vall Village ismnvenienttooverything, yetinaquletsetting with greet views! Tastefully furnished and mNr- ticulausly maintsined. Law teas! $288,000. Charter #34G0 Top floor 8 great vlawsf This may be the best Chartor hams evalleble overlooking the ski slopes, craekslde park, pools & private health club. A large bay window, cathedral callings, and privacy era all part a11hv paokagal ExccBent op- porluniry. Only $235,000, Why Resat??> Summer poolside Is where you want to bor. Pitkin Greek 4-A is a huge 1 bedroom with a patio that opens out to the wands. large ins'sde storage area holds e11 of your toys) A real gopd buy atanly $72,500. Perfect for Kids!!! Well kept 3 bedroom, 2.5 bath hall duplex on quint cul-dp-sac. An open Naor plan, southern exposure, gas heat, 2-car garage and fenced yard make this a great value! $1fi9,90D.