TC Ord. No. 1981-364
WHEREAS, the Town Council desires to raise
additional revenue; and
ORDINANCE NO. 81-36
AN ORDINANCE IMPOSING AN EXCISE TAX
IN THE AMOUNT OF ONE PER CENT (1%)
ON THE PRICE PAID FOR THE LEASING
OR RENTAL OF ANY HOTEL ROOM, CONDO-
MINIUM UNIT OR SIMILAR ACCOMMODATION
LOCATED IN THE TOWN; EFFECTIVE DATE
OF SAID TAX TO BE DECEMBER 1, 1981;
DEFINITIONS OF WORDS USED; EXEMPTIONS
FROM SAID TAX; REPORTING PROCEDURE;
INTEREST PENALTIES; AND SETTING FORTH
DETAILS IN RELATION THERETO; AND
ESTABLISHING PENALTIES FOR VIOLATION
THEREOF.
similar accommodation located in the Town;
WHEREAS, the Town Council is of the opinion that a
reasonable, just and proper manner in which to raise this
revenue is by adopting an excise tax on the price paid for
the leasing or rental of any hotel room, condominium unit or
NOW, THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL
OF THE TOWN OF AVON, COLORADO, THAT:
Section 1. Legislative Intent.
It is hereby declared to be the legislative intent
of the Town Council of the Town of Avon that on and after
December 1, 1981, every person who, for consideration,
leases or rents any hotel room, condominium unit or other
accommodation located in the Town shall pay, and every
person who furnishes for leasing or rental any such
accommodation shall collect, the tax imposed by this Code.
Section 2.
• 0
Imposition and Rate of Tax.
On and after December 1, 1981, there is hereby
levied, and shall be paid and collected, an excise tax of
one per cent. (1%) on the price paid for the leasing or
rental of any hotel room, condominium unit or other
accommodation located in the Town.
Section 3.
Definitions.
When not clearly otherwise indicated by the
context, the following terms, words and phrases as used in
this ordinance shall have the following meanings.
Section 3.-1. Identification.
The tax levied herein may be identified as the
Avon Public Accommodations Tax.
Section 3-2. "Town"
means the Town o Avon, Colorado.
Section 3-3. "Person"
means an includes any individual, firm,
co-partnership, joint venture, corporation, society, club,
association, joint stock company, estate or trust, receiver,
trustee, assignee, lessee, or any person acting in a
fiduciary or representative capacity; whether appointed by
Court or otherwise, or any group or combination acting as a
unit, including the United States of America, the State of
Colorado, and any political subdivision thereof; and the
plural as well as the singular in number.
• •
Section 3-4. "Hotel Room, Condominium Unit, or
Other Accommo ation
means the leasing, rental or furnishing of any
room or other accommodation in any hotel, condominium,
condominium unit, apartment-hotel, . motel, guest house,
trailer court or any such similar place. to any person, who,
for a consideration, uses, possesses, or has the right to
use or possess such room or other accommodation for a total
continuous duration of less than thirty (30) days.
Section 4.
Taxable Transactions.
It shall be a violation of this Ordinance for any
lessee of a hotel room, condominium unit, or other
accommodation located in the Town to fail to pay, or for any
lessor of such accommodation to fail to collect, the tax
levied by this Ordinance.
Section 5. Liability, Licenses and Reporting Procedure.
Section 5-1. Burden of Proof.
The bur en of proving that any transaction is not
subject to the tax imposed herein shall' be upon the person
upon whom the duty to collect the tax is imposed by
Section 1 of'this Ordinance.
Section.5-2. Town Manager May Require.Reports.-
The Town Manager may require- any person to make
such return , render such statement or keep and furnish such
records as the Town Manager may -deem sufficient and
reasonable to show whether or not such. person - is liable
under this Ordinance for the payment or collection of the
tax imposed herein.
Section 5-3:. Reporting Procedure.
Every person who' ,has the duty to collect the tax
imposed 'in this-Ordinance must obtain, without charge, a
license to collect the tax, and must report on forms
prescribed, by the Town. Manages,:""such taxes and remit to the
,Town. the - col--lected taxes on or' before the 20th day of the
month for the preceding month or:months under report.
Section 5-4. Interest Penalties.
If remittances and reports are not received on the
due dates specified in Section 5-3 of this Ordinance, a
penalty shall be imposed in the amount of ten per cent (10%)
of the tax liability; and the total amount due, including
tax and penalty, will bear interest at -the rate of ne nd
a-half-per-cent per. month,-or =fraction-thereog_un 1T,
s~uch_'eeports_=and remittances- are received by- the Town Manager.
Section 6. Severability.
If any part or
held to be invalid, such
portions of this Ordinance.
Section 7. Penalties.
parts hereof are for any reason
shall not affect the remaining
Any person, firm or corporation violating any of
the provisions of. this Ordinance shall be deemed guilty of a
violation of this Ordinance and any such person, firm or
corporation shall be deemed guilty of a separate offense for
each and every day or portion thereof during- which any
violation is committed, continued or permitted, and upon
conviction of any such violation, such person, firm or
corporation shall be punished by a fine of not more than
$300.00 or by imprisonment for not more than 90 days, or by
both. such f ine''and imprisonment.
i
INTRODUCED, PASSED O)T FIRST READING, APPROVE AND ORDERED
POSTED, THIS day of , 1981
and a public hearing on this Ordinance shall be he at the
regular meeting of Town Co '1 of the T wn of Avon,
Colorado, on the day of 1981 at
7:30 P.M. in the Municipal Building o the Town of Avon,
Colorado.
os 4-
Al"lo r-. Alpi,' a
Patricia J. Doy
Town Clerk
INTRODUCED, PAS ED ON SECOND READ
ORDERED POSTED this day of
n
Pl,
ATTEST:
Patricia J. D~yle
Town Clerk
APPROVED AND
L~ 1981.
STATE OF COLORADO )
COUNTY OF EAGLE ) SS
TOWN OF AVON )
NOTICE IS HEREBY.GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL OF THE
TOWN-OF AVON,- COLORADO, AT 7:30 P.M. ON THE 24TH DAY OF NOVEMBER, 1981 AT
THE MUNICIPAL BUILDING,-400 BENCHMARK ROAD, AVON, COLORADO FOR THE
PURPOSE OF CONSIDERING THE'-ADOPTING OF ORDINANCE NO-.#81-36, SERIES OF 1981:
AN ORDINANCE IMPOSING AN EXCISE TAX IN THE AMOUNT OF ONE PER CENT (1%)
ON.THE PRICE PAID,'FOR THE LEASING OR RENTAL OF ANY HOTEL ROOM, CONDOMINIUM
UNIT OR SIMILAR ACCOMMODATION LOCATED IN THE TOWN;-EFFECTIVE DATE OF SAID
TAX TO BE DECEMBER 1, 1981; DEFINITIONS OF WORDS USED; EXEMPTIONS FROM
SAID TAX; REPORTING PROCEDURE; INTEREST PENALTIES; AND SETTING FORTH DETAILS
IN RELATION'THERETO; AND ESTABLISHING PENALTIES FOR THE VIOLATION THEREOF.
A copy of said Ordinance is attached hereto and is also on file at the
office of the Town Clerk and may be inspected during regular business hours.
Following-this hearing, the Council may consider final passage of this
Ordinance.
This notice given and passed by order of the Town Council of the Town of
Avon, Colorado.
Dated this 12th.day of November, 1981.
TOWN OF AVON, COLO 0
B
Patricia J. Doyl , 4 Town erk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON NOVEMBER
12, 1981':
THE NORTHEAST SIDE OF THE BENCHMARK SHOPPING CENTER, AVON POST OFFICE,
THE MAIN ENTRANCE OF CITY MARKET,
THE PESTER GAS STATION; AND
THE MUNICIPAL BUILDING IN THE MAIN LOBBY