TC Ord. No. 2016-08 Exempt Governmental Inst From Sales Tax on Construction MaterialsAvo n
C 0 1 O't c o o
TOWN OF AVON, COLORADO
ORDINANCE NO. 16 -08
AMENDING SECTION 3.08.050(3) OF THE AVON MUNICIPAL CODE TO
EXEMPT GOVERNMENTAL INSTITUTIONS FROM SALES TAX ON
CONSTRUCTION MATERIALS
WHEREAS, pursuant to C.R.S. §31 -15 -103 and §31 -15 -104, and pursuant to the home rule
powers of the Town of Avon ( "Town "), the Town Council has the power to make and publish
ordinances necessary and proper to provide for the safety, preserve the health, promote the
prosperity, and improve the morals, order, comfort, and convenience of its inhabitants;
WHEREAS, the Town Council finds that the exemption of governmental institutions from
sales tax on construction materials will reduce the cost the constructing and updating
governmental institutions in Avon and will follow the State of Colorado sales tax exemption on
construction materials for governmental institutions; and,
WHEREAS, approval of this Ordinance on First Reading is intended only to confirm that
the Town Council desires to comply with the requirements of the Avon Home Rule Charter by
setting a public hearing in order to provide the public an opportunity to present testimony and
evidence regarding the application and that approval of this Ordinance on First Reading does not
constitute a representation that the Town Council, or any member of the Town Council, supports,
approves, rejects, or denies this Ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE
TOWN OF AVON, COLORADO the following:
Section 1. Recitals Incorporated. The above and foregoing recitals are incorporated herein
by reference and adopted as findings and determinations of the Town Council.
Section 2. Section 3.08.050(3) Amended. Section 3.08.050(3) — Exempt taxpayers. of the
Avon Municipal Code is hereby amended by repealing Section 3.08.050(3) in its entirety and re-
enacting to read as follows:
"Nothing herein contained shall be deemed to exempt from the tax levied by this Chapter
sales of building material or supplies to be used by a contractor for the construction of an
improvement for any of the institutions or agencies enumerated in Subsection (2) above."
Section 3. Codification Amendments. The codifier of the Town's Municipal Code,
Colorado Code Publishing, is hereby authorized to make such numerical and formatting changes
as may be necessary to incorporate the provisions of this Ordinance within the Avon Municipal
Code. The Town Clerk is authorized to correct, or approve the correction by the codifier, of any
typographical error in the enacted regulations, provided that such correction shall not
Ord 16 -08 Amending Section 3.08.050(3)
FINAL — May 10, 2016
Page 1 of 3
substantively change any provision of the regulations adopted in this Ordinance. Such
corrections may include spelling, reference, citation, enumeration, and grammatical errors.
Section 4. Non- severability. If any provision of this Ordinance, or the application of such
provision to any person or circumstance, is for any reason held to be invalid or enforceable, such
invalidity or effect shall render the entire ordinance void and not effective, it being the intention
of the Council that is this all provisions of this Ordinance are not severable and that Council
would not have adopted this Ordinance if any provision of this Ordinance is invalid or not
effective. As used in this Section, the term "provision" means and includes any part, division,
subdivision, section, subsection, sentence, clause or phrase; the term "application" means and
includes an application of an ordinance or any part thereof, whether considered or construed
alone or together with another ordinance or ordinances, or part thereof, of the Town.
Section 5. Effective Date. This Ordinance shall take effect thirty (30) days after the date of
final passage in accordance with Section 6.4 of the Avon Home Rule Charter.
Section 6. Safety Clause. The Town Council hereby finds, determines and declares that this
Ordinance is promulgated under the general police power of the Town of Avon, that it is
promulgated for the health, safety and welfare of the public, and that this Ordinance is necessary
for the preservation of health and safety and for the protection of public convenience and
welfare. The Town Council further determines that the Ordinance bears a rational relation to the
proper legislative object sought to be obtained.
Section 7. Publication. The Town Clerk is ordered to publish this Ordinance in accordance
with Chapter 1.16 of the Avon Municipal Code.
[EXECUTION PAGE FOLLOWS]
Ord 16 -08 Amending Section 3.08.050(3)
FINAL — May 10, 2016
Page 2 of 3
INTRODUCED AND ADOPTED ON FIRST READING AND REFERRED TO PUBLIC
HEARING on April 12, 2016 and setting such public hearing for May 10, 2016 at the Council
Chambers of the Avon Municipal Building, located at One Lake Street, Avon, Colorado.
B ATTEST:
e ie Fancher, Mayor Debbie Hoppe, Town Clerk
ADOPTED ON SECOND AND FINAL READING on May 10, 2016.
Fancher, Mayor
APPROVED AS TO FORM:
Eric J. Hgil, Towri Attorney
Ord 16 -08 Amending Section 3.08.050(3)
FINAL — May 10, 2016
Page 3 of 3
ATTEST:
Debbie Hoppe, Town'Clerk
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