TC Ord. No. 21-02 Emergency Ordinance Amending Chapter 3.28 to Provide for the Collection andAvon
COLORADO
EMERGENCY ORDINANCE NO. 21-02
AMENDING CHAPTER 3.28 OF THE AVON MUNICIPAL CODE TO PROVIDE FOR
THE COLLECTION AND REMITTANCE OF ACCOMMODATION TAX BY
MARKETPLACE FACILITATORS
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; and
WHEREAS, the Town has autonomous taxing authority under Article XX, section 6, of the
Colorado Constitution; and
WHEREAS, the Town imposes a sales tax on lodging services pursuant to Section 3.08.030(b) of
the Avon Municipal Code and an accommodation tax on lodging services pursuant to Section
3.28.030, and
WHEREAS, the Town recently amended its Code to require marketplace facilitators to collect
and remit the lodging services sales tax, commencing on October 1, 2020; and
WHEREAS, the Town's tax administration will be greatly improved by requiring marketplace
facilitators to also collect and remit the lodging services accommodation tax; and
WHEREAS, this requirement will not create a new tax on any Avon taxpayer nor affect in any
way existing tax levels; and
WHEREAS, the Town Council finds that improving tax administration will promote the health,
safety and general welfare of the Avon community; and
WHEREAS, Section 6.6 of the Charter permits the adoption of ordinances on one reading with
the concurring vote of five (5) Council members after posting notice of a public hearing and
conducting a public hearing; and,
WHEREAS, Town Council finds that amendments to the Avon Municipal Code will lead to the
effective collection and remittance of the accommodations tax and will thereby promote the health,
safety and general welfare of the Avon community.
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.
Ord 21-02 AMENDING CHAPTER 3.28 — January 12, 2021
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Section 2. Amendments to Section 3.28.020 — Definitions. Section 3.28.020 is hereby
amended to read as follows with strike R indicating language to be deleted and underline
indicating language to be adopted:
Hotel room, condominium unit, or other accommodation means providing odgiH - serzees- -=as
defined i Seel ,,„ 3.08.010. lodging services.
Lodgink services is as defined in Section 3.08.010.
Price paid is the total amount promised or paid in cash or other consideration in exchange for
lodging services including but not limited to vendor mark-up cleaning fees service fees or any
other charge, excluding taxes, which must be paid bathe purchaser in exchange for the lodging
services.
Vendor means a person providing lodging services, including marketplace facilitators as defined
in Section 3.08.010.
Section 3. Amendments to Section 3.28.040 — Payment and collection required. Section
3.28.040 is hereby amended to read as follows with strike ut indicating language to be deleted
and underline indicating language to be adopted:
It shall be a violation of this Chapter for any lessee of a hete' room, eendeminitim unit o--ther-
AeeommQdation loeated in the To the purchaser of lodging services to fail to pay or for any
lessor of sueh aecommodation the vendor of lodging services to fail to collect the tax levied by
this Chapter. A marketplace seller as defined in Section 3.08.010 is not liable for this collection of
tax, rather, any marketplace facilitator facilitating the sale of lodging services is so liable.
Section 4. Enactment of Section 3.28.065 - Unpaid tax a prior lien, enforcement.
Section 3.28.065 is hereby enacted to read as follows:
"3.28.065 — Unpaid tax a prior lien, enforcement.
(a) The taxes imposed by Section 3.28.030 shall be a first and prior lien upon the
property of any person required to collect and remit taxes under this Chapter, which
lien shall take precedence over all other liens, encumbrances or claims of whatever
nature and shall immediately attach to such property without the necessity of the
filing of any notice of lien thereof.
(b) If any taxes, penalty or interest imposed by this Chapter are not timely paid
after notice of deficiency is made, the Director of Finance may take action to collect
such taxes, penalty or interest, including the filing of liens.
(c) All notices required under this Chapter shall be in writing and if mailed to the
last known address of the intended recipient shall be sufficient upon mailing."
Section 5. 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, such invalidity shall
Ord 21-02 AMENDING CHAPTER 3.28 — January 12, 2021
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not affect other provisions or applications of this Ordinance which can be given effect without the
invalid provision or application, and to this end the provisions of this Ordinance are declared to be
severable. The Town Council hereby declares that it would have passed this Ordinance and each
provision thereof, even though any one of the provisions might be declared unconstitutional or
invalid. 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 6. Effective Date. This Ordinance shall take effect on February 1, 2021 in accordance
with Section 6.4 of the Avon Home Rule Charter.
Section 7. 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 8. No Existing Violation Affected. Nothing in this Ordinance shall be construed to
release, extinguish, alter, modify, or change in whole or in part any penalty, liability or right or
affect any audit, suit, or proceeding pending in any court, or any rights acquired, or liability
incurred, or any cause or causes of action acquired or existing which may have been incurred or
obtained under any ordinance or provision hereby repealed or amended by this Ordinance. Any
such ordinance or provision thereof so amended, repealed, or superseded by this Ordinance shall
be treated and held as remaining in force for the purpose of sustaining any and all proper actions,
suits, proceedings and prosecutions, for the enforcement of such penalty, liability, or right, and for
the purpose of sustaining any judgment, decree or order which can or may be rendered, entered,
or made in such actions, suits or proceedings, or prosecutions imposing, inflicting, or declaring
such penalty or liability or enforcing such right, and shall be treated and held as remaining in force
for the purpose of sustaining any and all proceedings, actions, hearings, and appeals pending before
any court or administrative tribunal.
Section 9. Codification of 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 substantively
change any provision of the regulations adopted in this Ordinance. Such corrections may include
spelling, reference, citation, enumeration, and grammatical errors.
Section 10. Publication. The Town Clerk is ordered to publish this Ordinance in accordance
with Chapter 1.16 of the Avon Municipal Code.
[SIGNATURE PAGE FOLLOWS]
Ord 21-02 AMENDING CHAPTER 3.28 — January 12, 2021
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INTRODUCED AND ADOPTED ON FIRST AND FINAL READING on January 12, 2021.
._I
Sarah Smith Hymes, 4or
Town Attorney
ATTEST:
BONN OF k2
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Brenda Torres, Town Clerk ,
Ord 21-02 AMENDING CHAPTER 3.28 — January 12, 2021
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