TC Ord. No. 1985-24•
ORDINANCE NO. 85 - 24
AN ORDINANCE CONCERNING THE TOWN'S SALES TAX;
REPEALING AND RE-ENACTING SECTION 3.08.030 OF THE
MUNICIPAL CODE OF THE TOWN OF AVON.
BE-IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO as follows:
Section 1. Amendment. Section 3.08.030 of Chapter
3.08 of Title 3 of the Municipal Code of Avon is repealed
and re-enacted as follows:
3-.08.030 Sales Tax Levied.
A. There is hereby imposed upon all sales of
all items specified in section 3.08.020 within the
boundaries of the Town of Avon a tax equal'to'four
percent of gross receipts-derived from sales of
'tangible personal property and services pursuant
to this chapter.
B. In addition to the tax levied by sub-
section A hereof, there is also hereby levied a
tax, based upon rental fee, price.or other consid-
eration paid or received therefor, upon the rental
or lease of any room, rooms, or mobile homes for
lodging purposes.in any hotel, motel, lodge,
resort, club, roominghouse,.apartment building, or
other establishment making such rooms available to
the public, where the period of lodging for which
such rental fee, price or other consideration is
paid or received shall be less than thirty days.
Said tax shall be levied irrespective of the
location from which the reservation for said
lodging, rental or lease is actually made. The
tax hereby levied shall be based upon the same
schedule as is set forth'in subsection A hereof,
and the person, partnership, corporation or other
entity making such rooms available shall, for all
purposes of this chapter, be deemed to be a
"retailer" as defined in section 3.08.010.
C. The retailer shall add the tax imposed
hereto to the sale or charge of the 'item sold,
showing such tax a separate and distinct item,
and, when added, such tax shall constitute a part,
of such price or charge, shall.be a debt from the
purchaser.to the retailer until paid, and shall be
recoverable at law in the same manner as of-her
debts.
D. In lieu of,the tax levied by subsection A
hereof,, - there .is hereby, levied a tax upon all
sales.. of electrical energy, gas, steam or other
heat, telegraph, or telephone services within the
boundaries of the Town of Avon a tax equal to one
perceht,bf the gross receipts-derived from sales
of these services.' Said-tax shall'be imposed to
the sale or charge of the service, showing such
tax as a separate and distinct item, and, when
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added, such tax shall constitute a part of such
price or charge. This tax shall be in addition to
any franchise tax which is levied against said
utilities.
Section 2. Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Town of Avon hereby declares it
would have passed this Ordinance and each part, section,
sub-section, sentence, clause or phrase thereof,
irrespective of the fact that any one or more parts,
sections, sub-sections, sentences, clauses or phrases be
declared invalid.
Section 3. Effective Date. This ordinance shall
become effective January , 1986.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND
ORDERED POSTED, THIS 26th day of November, 1985 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 10th day of December, 1985 at 7:30 P.M. in the
Municipal Building of the Town of Avon, Colorado.
Allan R. ottingham ayor
INTRODUCED, PASSED ON SECOND READING, APPROVED AND
ORDERED POSTED this 10th day of December , 1985.
t
Allan R. ottingham, ayor
Patricia
Town Cle
STATE OF COLORADO )
COUNTY OF EAGLE ) SS
TOWN OF AVON )
0
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 10TH DAY OF
DECEMBER, 1985, AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD,
AVON, COLORADO FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF
ORDINANCE NO. 85-24, SERIES OF 1985:
AN ORDINANCE CONCERNING THE TOWN'S SALES TAX; REPEALING AND
RE-ENACTING SECTION 3.08.030 OF THE MUNICIPAL CODE OF THE TOWN
OF AVON
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 and passed by order of the Town Council of the
Town of Avon, Colorado.
Dated this 27th day of November, 1985.
POSTED AT THE FOLLOWING PUBLIC PLACES WITH
ON NOVEMBER 27, 1985:
THE MAIN ENTRANCE OF THE POST OFFICE
THE MAIN ENTRANCE TO CITY MARKET
THE PESTER GAS STATION; AND
THE MUNICIPAL BUILDING IN THE MAIN LOBBY