TC Ord. No. 1983-14TOWN OF AVON
ORDINANCE NO. #83-14
Series of 1983
AN ORDINANCE AMENDING THE PROVISIONS FOR REPORTING
SALES AND PROVIDING FOR ENFORCEMENT UNDER THE
SALES TAX ORDINANCE AND PROVIDING PENALTIES FOR
THE VIOLATION THEREOF.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO:
Section 1. Subsection 3.08.120.A, of the Municipal code of
the Town of Avon shall be amended to read as follows:
3.08.120 Sales tax return.
A. Every person, partnership or corporation
required to obtain a sales tax license pursuant to the
provisions of Section 3.08.030 shall file a sales tax
return, upon forms approved by the director of finance, on
or before the 20th day of each calendar month for the sales
activities of the preceding calendar month; providing,
however, that, if the accounting methods regularly employed
by the licensed retailer in the transaction of his business,
or other conditions, are such that reports of sales made on
a calendar-monthly basis will impose unnecessary hardship,
the director may, upon request of such retailer, accept
reports at such intervals as will, in his opinion, better
suit the convenience of the taxpayer, and will not
jeopardize the collection of the tax; and provided further,
that a retailer doing business in two or more places or
locations may file one return covering all such business
activities in the Town.
Section 2. Section 3.08.210 of the Municipal Code
of the Town of Avon shall be amended to read as follows:
3.08.210 Estimated taxes and assessment thereof.
A. If any person neglects or refuses to
make a return for, or payment of any of the taxes levied by
this chapter when the same become due, the director of
finance shall, at some date subsequent to five days after
the date for the making of such return or the payment of
such taxes, give written notice to the person responsible
for making the return or paying the taxes or the lack of the
filing of such return or payment of said taxes, which notice
shall notify the taxpayer, or other person responsible for
the return of the tax, that the same must be paid within
five days from the date of the receipt of said notice.
B. If the return is not filed, or the taxes
are not paid within five days after receipt of such notice,
the director may make an estimate, based upon such
information as may be available to him or the amount of
taxes due for the period or periods for which taxpayer is
delinquent and shall add thereto a penalty in an amount
ISGRIFF, DUNN
FRENCH, P. C.
fORNEYS AT LAW
12 COMMERCIAL WINO
FRONTAGE RD. WEST
P. O. BOX 340
. COLORADO 81650
303) 476-7382
r •
equal torten per cent of the estimated tax, together with
interest on the estimated tax at the rate of one and
one-half per cent per month from the due date thereof and
may assess said amount against the delinquent taxpayer by
giving the taxpayer written notice thereof, which notice
shall require the taxpayer either to pay-the amount assessed
by the--director of finance or to petition him for a
correction of the estimate within a period of ten days
thereafter. Any such petition-for correction shall be in
writing and'any facts or figures in support thereof shall be
submitted upon the oath of'the taxpayer. The director shall
consider the matters submitted by the taxpayer and shall
make a decision as to the proper amount of taxes, penalty
and interest due, which decision shall be final and binding.
Section 3. Violation and Penalty
A. It is unlawful for any person to fail to
perform any affirmative duty required by this chapter or to
wilfully make; prepare or submit a tax.return or other
document containing any false statement or to wilfully make
a -false statement in any investigation or hearing which may
affect the tax liability of any person.
B. Any person, firm or corporation violating any
of the provisions of this chapter shall be deemed guilty of
a violation of this chapter 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
five hundred dollars or by imprisonment for not-more than
ninety days or by both such fine and imprisonment.
C.. Any remedies provided for herein shall be
cumulative and not exclusive and shall be in addition to any
other remedies provided by law.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 8 day of March , 1983
and a public hearing on this Ordinance shall be held at the
regular meeting of the Town Council of the Town of'Avon,
Colorado, on the 22 day of March , 1983 at
7:30 P.M. in the Municipal Building of'the Town of Avon,
Colorado.
nmmtrc►r. Sheil'a'` R: '`Dads-': Mayor Pro-Tern
Patricia J. -(,Doyle -
Town Clerk''
INTRODUCED,.PASSED ON SECOND READING,.APPROVED AND ORDERED
POSTED this day of 1983. -
Allan-R, ttingham ayor
ratri.cia j. eoyie
Town_ Clerk
0.3 3/2/83
2 -
a ~
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 22nd DAY OF
MARCH, 1983 AT THE MUNICIPAL-BUILDING; 400 BENCHMARK ROAD, AVON,
COLORADO FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE
NO.#83-14:
AN ORDINANCE AMENDING THE PROVISIONS FOR REPORTING SALES AND
PROVIDING FOR EXFORCEMENT UNDER THE SALES TAX ORDINANCE AND PROVIDING
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
the-ordinance.
This notice given arid.passed by order of the Town Council of the
Town of Avon,-Colorado.
Dated this 10th day of March, 1983.
TOWN _02--,AVON, COLO
BY ,\_J
- Patricia J.
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON
MARCH 10, 1983:-
THE MAIN ENTRANCE OF THE'POST OFFICE,
THE MAIN ENTRANCE TO CITY MARKET,
THE PESTER GAS STATION; AND
THE MAIN LOBBY IN THE'MUNICIPAL BUILDING