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TC Ord. No. 2016-08 Exempt Governmental Inst From Sales Tax on Construction MaterialsAvo n C 0 1 O't c o o TOWN OF AVON, COLORADO ORDINANCE NO. 16 -08 AMENDING SECTION 3.08.050(3) OF THE AVON MUNICIPAL CODE TO EXEMPT GOVERNMENTAL INSTITUTIONS FROM SALES TAX ON CONSTRUCTION MATERIALS 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; WHEREAS, the Town Council finds that the exemption of governmental institutions from sales tax on construction materials will reduce the cost the constructing and updating governmental institutions in Avon and will follow the State of Colorado sales tax exemption on construction materials for governmental institutions; and, WHEREAS, approval of this Ordinance on First Reading is intended only to confirm that the Town Council desires to comply with the requirements of the Avon Home Rule Charter by setting a public hearing in order to provide the public an opportunity to present testimony and evidence regarding the application and that approval of this Ordinance on First Reading does not constitute a representation that the Town Council, or any member of the Town Council, supports, approves, rejects, or denies this Ordinance. 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. Section 2. Section 3.08.050(3) Amended. Section 3.08.050(3) — Exempt taxpayers. of the Avon Municipal Code is hereby amended by repealing Section 3.08.050(3) in its entirety and re- enacting to read as follows: "Nothing herein contained shall be deemed to exempt from the tax levied by this Chapter sales of building material or supplies to be used by a contractor for the construction of an improvement for any of the institutions or agencies enumerated in Subsection (2) above." Section 3. Codification 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 Ord 16 -08 Amending Section 3.08.050(3) FINAL — May 10, 2016 Page 1 of 3 substantively change any provision of the regulations adopted in this Ordinance. Such corrections may include spelling, reference, citation, enumeration, and grammatical errors. Section 4. Non- 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 or enforceable, such invalidity or effect shall render the entire ordinance void and not effective, it being the intention of the Council that is this all provisions of this Ordinance are not severable and that Council would not have adopted this Ordinance if any provision of this Ordinance is invalid or not effective. 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 5. Effective Date. This Ordinance shall take effect thirty (30) days after the date of final passage in accordance with Section 6.4 of the Avon Home Rule Charter. Section 6. 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 7. Publication. The Town Clerk is ordered to publish this Ordinance in accordance with Chapter 1.16 of the Avon Municipal Code. [EXECUTION PAGE FOLLOWS] Ord 16 -08 Amending Section 3.08.050(3) FINAL — May 10, 2016 Page 2 of 3 INTRODUCED AND ADOPTED ON FIRST READING AND REFERRED TO PUBLIC HEARING on April 12, 2016 and setting such public hearing for May 10, 2016 at the Council Chambers of the Avon Municipal Building, located at One Lake Street, Avon, Colorado. B ATTEST: e ie Fancher, Mayor Debbie Hoppe, Town Clerk ADOPTED ON SECOND AND FINAL READING on May 10, 2016. Fancher, Mayor APPROVED AS TO FORM: Eric J. Hgil, Towri Attorney Ord 16 -08 Amending Section 3.08.050(3) FINAL — May 10, 2016 Page 3 of 3 ATTEST: Debbie Hoppe, Town'Clerk �WN OFgi,� SAL �CORADO�'