TC Ord. No. 1989-04• •
ORDINANCE NO. 89- i~
AN ORDINANCE AMENDING CHAPTER 3.28
OF THE MUNICIPAL CODE OF THE TOWN
OF AVON AS IT RELATES TO THE PAYMENT
OF AN ACCOMMODATIONS TAX ON THE EX-
CHANGE OF TIME-SHARE UNITS
WHEREAS, Section 3.28.030 of the Municipal Code of
the Town of Avon levies an accommodations tax upon the
furnishing of various accommodations within the Town; and
WHEREAS, a taxable event within the meaning of
said Section occurs when the right to use a time-share unit
within the Town is obtained in consideration for the trans-
fer of a right to use a different time-share unit; and
WHEREAS, the Town has not heretofore taken any
enforcement action to collect any accommodations tax upon
such transactions; and
WHEREAS, the Town Council interprets Section
3.28.030 as levying a tax on such exchange use of time-share
units; and
WHEREAS, it is the intent and purpose of the Town
Council in the enactment of this Ordinance to clarify said
Section 3.28.030;
NOW, THEREFORE, BE IT ORDAINED by the Town Council
of the Town of Avon as follows:
Section 1. Amendment. Subsection B of Section
3.28.020 of Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
"B. 'Leasing and rental of a hotel room,
condominium unit, time-share unit or other accom-
modation' means the leasing, rental, exchange or
other furnishing of any room or other accommo-
dation in any hotel, condominium, condominium
unit, apartment-hotel, motel, guesthouse, trailer
court, time-share unit or any such similar place
in the Town to any person, who, for a
consideration including consideration in the form
of exchange of a time-share unit, uses, possesses,
or has the right to use or possess such room,
unit, or other accommodation for a total
continuous duration of less than thirty days."
Section 2. Amendment. Section 3.08.020 of
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Chapter 3.08 of Title 3 of the Municipal Code of the Town of
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Avon is amended by the addition of paragraphs E., F., G. and
H as follows:
"E. 'Rack rate' means the posted or adver-
tised non-discounted rate for the rental of a room
or unit, including a time-share unit, for lodging
purpose.
"F. 'Exchange of a time-share unit' means
obtaining a right to use a time-share unit within
the Town in consideration for the transfer, in
whole or in part, of a right to use a different
time-share unit.
"G. 'Time-share unit' means time-sharing
unit as defined in Section 17.08.650 of the
Municipal Code of the Town of Avon, as from time
to time amended.
"H. 'Time-share project' means any building
or buildings or portions thereof approved by the
Town Council of the Town to include time-share
units."
Section 3. Amendment.
"3.28.030 Imposition and rate of tax. There
is levied, and shall be paid and collected, an
excise tax of four percent on the price paid for
the leasing and rental of a hotel room,
condominium unit, time-share unit or other
accommodation located in the town. In the case of
an exchange including the exchange of a time-share
unit, the price paid shall be deemed to be the
rack rate for the room or unit used."
Section 4. Effective Date and Applicability.
This Ordinance shall become effective in accordance with the
Charter of the Town of Avon and shall apply to all exchange
use of time-share units heretofore or hereafter occurring.
Section 5. Severability. If any part, section,
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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, irrespec-
tive of the fact that any one or more parts, sections,
sub-sections, sentences, clauses or phrases be declared
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invalid.
Section 6. Savings. No amendment made by this
Ordinance to Chapter 3.28 of the Municipal Code of the Town
of Avon shall extinguish any amount owing, nor any penalty,
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forfeiture, or liability, either civil or criminal, which i
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i~ shall have been incurred pursuant thereto prior to the
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effective date of such amendment.
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INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 14th day of February, 1989 and a public hearing
on this Ordinance shall be held at the regular meeting of
I the Town Council of the Town of Avon, Colorado, on the
day of February , 1989, at 1:30 P.M. in the Munici-
pal Building of the Town of Avon, Colorado.
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' Allan . Notti ham, Mayor
ATTEST:
jI /s/ Patricia J. Doyle
11 Patricia J. Doyle, Town Clerk
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INTRODUCED, PASSED ON SECOND READING, APPROVED AND
ORDERED POSTED this day of , 1989
Allan R. Nottingham, Mayor
ATTEST:
Patricia J. Doyle, Town Clerk
KORD5030789
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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 28TH DAY OF
FEBRUARY, 1989, AT THE TOWN HALL FOR THE PURPOSE OF CONSIDERING
THE ADOPTION OF ORDINANCE NO. 89-4, SERIES OF 1989:
AN ORDINANCE AMENDING CHAPTER 3.28 OF THE MUNICIPAL CODE OF THE
TOWN OF AVON AS IT RELATES TO THE PAYMENT OF AN ACCOMMODATIONS
TAX ON THE EXCHANGE OF TIME-SHARE UNITS
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 is given and published by order of the Town Council
of the Town of Avon, Colorado.
Dated this 14th day of February, 1989.
AVON, COL
BY/:
atr1cia J/./Doylte, Tbwn Cler
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF
AVON ON FEBRUARY 15, 1989:
THE AVON POST OFFICE IN THE MAIN LOBBY
THE CITY MARKET IN THE MAIN LOBBY
THE C-MART, INC.; AND
THE AVON MUNICIPAL BUILDING IN THE MAIN LOBBY
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ORDINANCE NO. 89- 4
AN ORDINANCE AMENDING CHAPTER 3.28
OF THE MUNICIPAL CODE OF THE TOWN
OF AVON AS IT RELATES TO THE PAYMENT
OF AN ACCOMMODATIONS TAX ON THE EX-
CHANGE OF TIME-SHARE UNITS
WHEREAS, Section 3.28.030 of the Municipal Code of
the Town of Avon levies an accommodations tax upon the
furnishing of various accommodations within the Town; and
WHEREAS, a taxable event within the meaning of
said Section occurs when the right to use a time-share unit
within the Town is obtained in consideration for the trans-
WHEREAS, the Town Council interprets Section
such transactions; and
tl
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I fer of a right to use a different time-share unit; and
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I WHEREAS, the Town has not heretofore taken any
enforcement action to collect any accommodations tax upon
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3.28.030 as levying a tax on such exchange use of time-share I
' NOW, THEREFORE, BE IT ORDAINED by the Town Council
I.
`i Section 3.28.030;
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units; and
It WHEREAS, it is the intent and purpose of the Town
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Council in the enactment of this Ordinance to clarify said
of the Town of Avon as follows:
t Section 1. Amendment. Subsection B of Section
it
3.28.020 of Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
"B. 'Leasing and rental of a hotel room,
condominium unit, time-share unit or other accom-
modation' means the leasing, rental, exchange or
other furnishing of any room or other accommo-
dation in any hotel, condominium, condominium
unit, apartment-hotel, motel, guesthouse, trailer
•I court, time-share unit or any such similar place
j in the Town to any person, who, for a
consideration including consideration in the form
of exchange of a time-share unit, uses, possesses,
or has the right to use or possess such room,
! unit, or other accommodation for a total
continuous duration of less than thirty days."
Section 2. Amendment. Section 3.08.020 of
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Chapter 3.08 of Title 3 of the Municipal Code of the Town of
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Avon is amended by the addition of paragraphs E., F., G. and
H as follows:
"E. 'Rack rate' means the posted or adver-
tised non-discounted rate for the rental of a room
or unit, including a time-share unit for lodging
purpose.
"F. 'Exchange of a time-share unit' means
obtaining a right to use a time-share unit within
the Town in consideration for the transfer, in
whole or in part, of a right to use a different
time-share unit.
"G. 'Time-share unit' means time-sharing
unit as defined in Section 17.08.650 of the
Municipal Code of the Town of Avon, as from time
to time amended.
"H. 'Time-share project' means any building
or buildings or portions thereof approved by the
Town Council of the Town to include time-share
units."
Section 3. Amendment.
"3.28.030 Imposition and rate of tax. There
is levied, and shall be paid and collected, an
excise tax of four percent on the price paid for
the leasing, and rental of a hotel room,
condominium unit, time-share unit or other
accommodation located in the town. In the case of
an exchange including the exchange of a time-share
unit, the price paid shall be deemed to be the
rack rate for the room or unit used."
Section 4. Effective Date and Applicability.
This Ordinance shall become effective in accordance with the
Charter of the Town of Avon and shall apply to all exchange
use of time-share units heretofore or hereafter occurring.
Section 5. 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, irrespec-
tive of the fact that any one or more parts, sections,
sub-sections, sentences, clauses or phrases be declared
invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 14th day of February, 1989 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 28th
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y~ day of February 1989, at 7:30 P.M. in the Munici-
pal Building of the Town of Avon, Colorado. #at r i ZcZia J . o y 1'F? Ter k
Allan ,Notti ham, Mayor
AT S
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INTRODUCED, PASSED ON SECOND READING, APPROVED AND
i ORDERED POSTED this day of , 1989
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Allan R. Nottingham, Mayor
ATTEST:
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Patricia J. Doyle, Town Clerk
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KORD5021589
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