TC Minutes 10-10-1978MINUTES OF THE REGULAR MEETING
OF THE TOWN OF AVON
HELD OCTOBER 7.0, 1978
A regular meeting of the Town Councilmembers of the Town of Avon, Colorado,
was held in the Town Office, second floor, Benchmark Shopping Center, Avon,
Colorado.
The meeting was called to order at 7:45 p.m. by Mayor Angelo Alpi. Council-
members in attendance were: Richard Allen, Joyce Allred, Angelo Alpi, William
Doyle, Steven Erickson, Allan Nottingham, and Carol Richards. Also present
were: George Rosenberg, Town Attorney; James Collins, Upper Eagle Valley Sani-
tation District; and Ronald Allred and A.J. Wells, Benchmark Companies.
Upon motion made, seconded, and duly carried, the minutes of the Special Meeting
of October 3, 1.978, were approved.
Mayor Alpi reported on the discussion Council held with Les Douglas, Eagle
County Planning Department, during a work session held October 9, 1978.
Mr. Douglas recommended that Council adopt the Uniform Building Code of 1976
over that of 1973 as the 1976 Code is an improved cote with regard to the public
health, safety, and welfare. Rich Allen moved that the Ordinance adopting
the Uniform Building Code of 1976 be approved on second reading. Seconded
by Joyce Allred. Unanimousl.y carried. Copy of the Ordinance is attached.
Next the Council considered the proposed Real Estate Transfer Tax Ordinance.
Joyce Allred moved that Section 3.a. lines 1_0-15 be amended to read: "In the
event the transaction or transfer is by ground lease agreement not specifically
exempted in Section 5, the consideration shall be based upon the capitalization
at 1.0% of the average annual rental over a 10 year period, or if the term
shall be less than 1.0 years, then for the entire term of the lease, plus the
actual consideration, other than rent, paid or to be paid." Seconded by Steve
Erickson. Motion carried with Rich Allen opposed.
Steve Erickson moved that Section 5.j. line 3 be amended to read: "...of such
lease do not constitute a de facto conveyance of the subject property."
Seconded by Joyce Allred, unanimously carried.
Joyce Allred moved that Section 12, line 6 be amended to read: "...from the tax
imposed hereby, or January 1, 1980, whichever shall occur first,..." and that
Section 1.2, line 13 be amended to read: "...and priorities of railroad crossings
bridges, and streets." Seconded by Carol Richards, unanimously carried.
Joyce Allred moved to add the following paragraph to Section 3.a.: "For the
purpose of real estate exchanges, 'consideration' shall mean the greater of either
actual value as determined by the County Assessor or the value as agreed to by
the parties to the exchange." and to amend Section 3.c. line 3 to read:
evidenced by any deed, conveyance, or exchange instrument or writing wherein or
Seconded by Rich Allen, unanimously carried.
Allan Nottingham moved that Council adopt the Real Estate Transfer Tax Ordinance
as amended, on second reading. Seconded by Carol Richards and unanimously
carried. A copy of the Ordinance as adopted is attached.
The Ordinance will become effective October 1.8,._1978, seven days following
publication.
James Collins, representing the Upper Eagle Valley Sanitation District, came
before the Council to explain the 201. Facilities Plan Extension, which involves
a study to determine the feasibility of a regional plant located at Squaw Creek.
Mr. Collins stated that the proposed regional plant was in the best interest
of both the Upper Eagle Valley Sanitation District and the Town of Avon.
0
C]
He explained that the proposed study was necessary to comply with the E.P.A.
guidelines which must be followed to be eligible for E.P.A. funding, and that
the study would cover both technical engineering and environmental impact.
Mr. Collins stated that the Upper Eagle Valley Sanitation District encouraged
the Council to give the plan a favorable vote.
Joyce Allred moved that the Council change their previous, negative vote on the
A-95-201 Facilities Plan Extension and give Council's approval with the comment
that the study should be extended to include the Wolcott area. Seconded by Allan
Nottingham. Motion carried with Carol Richards opposed.
Council then considered the proposed Sales Tax Ordinance. Following some
discussion, Allan Nottingham moved to adopt the Sales Tax Ordinance with the
following addition and amendment: Section 3.h. shall be added and read, "The
fee for the license to be issued hereunder shall be $10.00 per license per year."
Section 5.a. line 15 shall be amended to read, "...period, shall collect as a tax
an amount in excess of the current tax on Seconded by Rich Allen. Unani-
mously carried. A copy of the Ordinance is attached.
Next, the proposed ordinance creating a Design Review Board was introduced
to the Council. The proposed ordinance incorporated some of the ideas Council
had discussed in its work session of October 9th, 1978. Jim Wells and Ron Allred
of Benchmark Companies suggested that the "Restatement of and Third Amendment to
the Protective Covenants for Benchmark at Beaver Creek Subdivision" and the
"Rules and Regulations, Planning and Architectural Control Committee, Bench-
mark at Beaver Creek Subdivision, October 1, 1976" be used as a guide and model
for the ordinance since the purchasers of land in the Town were aware of and relied
on these Covenants and Regulations. The Council agreed to read the Protective
Covenants and Rules and Regulations for Benchmark at Beaver Creek and-consider
c,
them as a model for the ordinance. It was suggested that the Council publish
notice for applicants for a proposed Design Review Board in hopes that the
Council might draw on their expertise and thus aid the Council in writing the
-rules and regulations. Steve Erickson moved that the Council post and publish
throughout the County, notice that the Town is accepting applications for a pro-
posed Design Review Board. Seconded by Joyce Allred. Motion carried.
The next item for Council's consideration was the Preliminary Plat of Beaver
Creek. It was agreed that the Council viewed the plat with overall approval,
however some consideration should be given to future traffic control and railroad
crossings. A letter to that effect will be submitted to the Eagle County Planning
Department prior to their meeting on October 18th, 1.978.
Mayor Alpi called a special meeting of the Council to be held at the Town
Office on October 17th, 1978 at 7:30 p.m. for the sole purpose of discussing
special requests by:C.J.&B. Corp-.;Lot 72, Block 2; Piper-Wheller-Young, Lot 19,
Block 2; Davis-Mehler Lot 6A&B, Block 2; Doyle-Wells , Lot 8, Block 2; Notting-
ham , Lot 10A&B, Block 2; and Warner Properties ) Lot 34, Block 1.
It was agreed that the Council would hold a work session on Monday, October
16th, 1.978 at 10:00 a.m. to review these requests.
Council also agreed to hold a work session on Wednesday, October l8th, to meet
with the representative from the Colorado Municipal League, who will be in the
Avon area. The exact time and place of this meeting will be determined.
Mayor Alpi reported that "Avon Glass" had been approached on an amicable
basis regarding their commertial use in a residential area. He advised
that the Council wait awhile proir to taking any action. Mayor Alpi also
reported that the manager of the Mobile Home Park viewed a proposed day care
center in the Mobile Home Park recreation center disfavorably as he was exploring
L11
the possibility of putting an assistant manager's apartment in that building.
A proposed notice for the position of Chief of Police for the Town was dis-
tributed to the Councilmembers. Council agreed to post the notice within the
Town and publish it in the County papers, the Denver Post, and the Municipal
League Newsletter.
There being no further business to come before the Council, the meeting adjourned
at 1.1_:30 p.m.
Respectfully submitted,
"I i t:_yo~ RI IEU-
Leslie James Allen, Town Clerk
MINUTES, APPROVED, NOTICE OF MEETING 14AIVED:
ILI
Lill
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SE=AS 0: 197L
AN O?DDD PET Z_ ING Tt OF "P.EC T I CN , O~'.':S'! iu iCT10?~' ~'T,
1 R'-'? IC7~ , PEP JR, MD\rDNG, ri~MJV~ O RSId°; , LL^SD MON, EC_FJIP'IrI',
E, i;= I C-l-I-1, ?J~- , N? D OF B-LTi-LDI INCS OR ST~UCTrLa_--S 1T ~:'?:.E q0,N OP A\UN,
O"QJ ?~D ! G b' P Tr,ET0 T',~!, iU^~~irt,--` BUS D I~G 1076 EDi;TION,
O~ ~v`.;=:v'TIO'.''1 G?.r ~Crr 0= BLTi1nLNG G=tIC -'mac, r7,_ 1.TA._.DQG OR]Ev~:~ S
0=' TO,- Q 0= AVDN~, ODLOR4D0, 1T' 07T'LICT OR INCOSIS! ;T AND PRG\%IDE?G
FOR V1OL'-'_TION 0= 1I,"_E PPJ SIGNS OE SAID Bu! LD 1JG ODDE
,
1vr~! r ~S, the Town Council Of the Town of Avon, CD10raC2J, has made a thorough
studv of the 1976 edition of the Uniform Building Code; and
a7_, - e Tarn Council is of tie oDi i o , "at the sa re be aoa~ted to
01-0\/j ae aaej-'uat° standares to safeguard _ life or IL ,7b, health, orocei tv and the ouioli c
i materials,
wei1:aj2 DV I"eaula •Lnc ano controller Ehe 62s?cvi, cor;s-ruction, Quality O materials,
Sc a,~O o=-T"Daicy, local`ion ano Tia-riI2!anc_- OE all bu_1laJ_Pcs anG structures W1ti-)_Ln
u]e T cwn ;
Na,' THEE:R tUF_E, BE lT O.RD_~INrD BY Tr-E Ta.,N 0Du1NCIL OF THE TO.aN OF AVCN ,
ML,ORz00-
Section 1. A-3ootion. Pursuant to Section 6.9 of Cnaoter 6 of the Charier
for t_he Tojn of Avon and Title 31, Article 16, Part. 2, C.R.S. 1973, as amended,
there is hereby adopted as the Bu-i1-di-no Comae of the Tcr n of Avon, by reference
thereto, the Uni_f0?an Building Code, 1976 Edition, published by the International
Conference Of Building Officials, 5360 South ivo-r;arrn dill I:bad, i•Tni.ttier,
Cal forma, all to have the sa,-Te forty and effect as if set roj-th herein in
ever}, pai i c 2l ar. The subject ,iaatter of the adooted car3e includes U'GTJrehensi v2
provisions regal-ating the erection, constructl.On, enla_rg : pnt, ali_eration,
r-eDa-ir, moving, reRoval, conversion, G;~ olit]On, oc=C,a_ngC,, E'~l]1D k~]lt, L'se,
lnei aht, area and Tnainte ,anoa of bur ldincs and structures for the - TD= Fx;s-
of protecting the public health, safety and caneral well are.
Section 2. Code
Copies. At least
three
(3) ospies of the
Uniform Svi1d_ing C.oae,
1976 Edition, of
the In elMia is ,al
Con .
erznce oi-Buil.ding
OfficialZ, all
certified to be
true copies, have
bin
anc are- now on file
in the offioe of Ehe
TOwn Clerk and may be ins cted by any interests j person betaaeen tie hours of
aim. and 44 ; D_m_ , MDncav through Friday, holidavs e_:cepted_
Tne "B-ai l ding Code" as finally adopted shall ba a\-ail able for sale to the
-Lablic th?-ouQh the office of the To"aan Clerk a" a TTOSerate Dr1ce.
Section 3. T'e_nal-ities.
a_ The folio-..°ing rrnalty claase as =ntained ]*_n the Unifoian
Buildi na C.o-.- is here-:-ith set fc. Lrr- n full and aaooted:
"SeCL10n 205. It Si, all il? f
' lc 'Till Or any pr SOn, firm, or
corporation to e_-e, L_ , co-S12--]CL, and ar-Ce , alter, repair,
7TpVe, 17UTDVe, re?Toye, oo?:\crt or Qer-ollsh, equip, use,
occupy, or T-aaintai-n any building or structure in the city,
or cause or permit the same_ to b` done, contrary to or in
violation of any of the aro%risions of this Code.
"Any person, firm, . or corporation violating a.-)y of the pro\risions
of this Code shall be dev-n=d guilty of a mi sd~ o anor, and
any such ::),arson shall L~ c._ _ gui l t v o _ - of ' -nee
6Cf: e.'°1 c--,a-,- or -YD- L-] Cll_-i'1C cn
C cea, CJII C_ an:: Y>Dn CL' \ i io
G.
an_ SlJC 17101a l^`, c,i
S-
G` D -Lin S*- aDIc
J'
a _ i'12 G an S300.
or D•\'
i _-1 SO.1P ~Tl I Or
not
more than 90 davs, or nF\, both
such
f ne an-.' imrisoniient. "
b. Arne
violation o- anv provision of
this
Ordinance Shall be
JuTL,S'iaDl° Dw a f -Tl= not ?Cc2 nG L-ru- e-- hUndred 6011a--s ($300.) or
~~r1SG=~ 'ca7lt Ior a Le=! not ci ~??G~ ny r a-netti. (90) days or h\7 DO l]
such., line and i-Lr)riso-L e-nt.
Sec=Lion 4. Say-Pq Cia-Se. I an_,' ::ar-, sectlo su Sect 10_l, santance, cla'.zse
or DP_-25e of C)17?`,anw OZ G= the dllyLnC Cc),:, c aoon ec hjereb% 1s for any
=-ason held to he SuG2 decisions- shall not ailect th=- tiallQlt\'
of the refraining sections of this Ordinance or of said Building Code ; the
Ztxan Council hereby declares that it -~auld have passed this Ordinance and
adopted said Buis ld g COCe r, each part, seci-don, SuDseCLlon, se7'itence,
clause, or phrase L_nereof, ? rrespectilve of the fact that any one or more
pars, sec`L ions, siihsect--aons, sentences, clauses or phrases be declared
in N, al 1 6.
Sew 1 on 5 . -"-,--Oeal
EYi s' * ng ora- -;ance5 or Da_nS of Ordir,anc~--s covering the
saTre raaLters as eTbraced in this Ordinance are hereby repealed and all
of Or d? -trances or parts of Or i-nances inconsistent with the provisions of this
Ordinance are hereby regaled. The effective date of this Ordinance shall
be the ccmletion of p,.iDli cation as pro-\n ded by the Charter for the Town
of Avon_
PPSSED BY Try TU., N ODUNCIL AF1 R PUBLIC I~,AxEJG AND Sian D IPIS DAY OF
~Q~~ , 1978.
A= TEST
By: L661 i'E, wn6!-~
Toan Clc Tk
By : Z~VAWIz , !.savor
n•_ O AXU''
t
ORDINANCE NO. _
SERIES OF 1978
•
AN ORDINANCE IMPOSING A TAX UPON THE TRANSFER OF INTERESTS IN REAL
PROPERTY;ALLOCATING THE PROCEEDS THEREFROM BETWEEN THE GENERAL FUND
AND THE PUBLIC WORKS FUND; REQUIRING THE COLLECTION OF SUCH TAX BY
THE TOWN CLERK; EXEMPTING CERTAIN TRANSACTIONS FROM THE TAX IMPOSED;
ESTABLISHING PROCEDURES FOR ACQUIRING A CERTIFICATE OF EXEMPTION;
ESTABLISHING PENALTIES FOR VIOLATION OF THIS ORDINANCE; CREATION OF
A LIEN ON THE PROPERTY TRANSFERS FOR THE AI9OUNT OF UNPAID TAX; AND
SETTING FORTH DETAILS IN RELATION TO THE FOREGOING.
WHEREAS, the Town
the Town is in need of
WHEREAS, the Town
of real property withi
of revenue;
NOW THEREFORE, be
Avon, Colorado, that:
Council of the Town of Avon has determined that
revenue to meet its basic operating costs; and
Council has determined that a tax on the transfer
i the Town is an equitable and appropriate source
it ordained by'the Town Council of the Town of
Section 1. Imposition of Tax.There is hereby imposed a tax on all
transfers by deeds, instruments, writings, ground. leases, or any other
document by which any lands, tenements or other interests in real property
located in the Town of Avon are sold, granted, assigned, transferred or
otherwise conveyed to or vested in a purchaser, or purchasers thereof,
or any other person or persons, except as may be specifically exempted
by Section 5 of this Ordinance. Said tax shall be due and payable at the
time of transfer and contemporaneously therewith.
Section 2. Persons Liable for Tax. Any seller, or sellers, or
person or persons who make a transfer which is subject to the tax imposed
under Section 1 above, and any purchaser or purchasers thereof, or any
other person or persons to whom such a transfer is made shall be jointly
and severally liable for payment of the tax.
Section 3. DPfinitinnG_
a. Consideration. "Consideration" means and includes the actual
cash paid and/or value of the property delivered, or contracted to be
paid or delivered, in return for the transfer of ownership or title to
real property and shall include the amou t of any lien, mortgage,
contract indebtedness, or other encumbrance, either given to secure
the purchase price, or any part thereof, or remaining unpaid on the
property at the time of sale. The term does not include the amount of any
outstanding lien or encumbrance in favor of the United States, the State
of Colorado, or of a municipal or quasi-governmental corporation or
district for taxes, special benefits or improvements. In the event
the transaction or transfer is by ground lease agreement not specifically
exempted in Section 5, the consideration shall be based upon the
capitalization at 10% of the average annual rental over 8.ten year period
or if the term shall be less than 10 years, then for the entire term
of the lease, plusthe actual consideration,
other than rent, paid or to be paid. When the average annual rental
cannot be determined, or at the election of the Mayor and/or Town Clerk,
the tax shall be based upon the assessed value of the property covered
by the lease.
For the purposes of real property exchanges, "consideration shall mean the
greater of either actual value, as determined by the County Assessor or the value as agreed
to by the parties to the exchange.
b. Person. "Person" means any individual, corporation, business
trust, estate, trust, partnership, association or any other legal
entity.
c. Transfer. "Transfer" means and includes any grant or
conveyance of the ownership of a title or real property that is
evidenced by any deed, conveyance, or exchange instrument'or writing wherein or
whereby title to real property situated in the Town of Avon is granted
or conveyed, or the conveyance of a possessory interest and all
other indicia of ownership without the passing of legal title, subject
to the exclusions provided in this ordinance.
d. Real Property. "Real Property" shall be deemed to mean
real property as defined by and under the laws of the State of
Colorado.
Section 4. Amount of Tax. The amount of tax payable in
each case shall be as follows:
a. Where there is no consideration or when the consideration
is Five Hundred Dollars ($500.00) or less, no Land Transfer Tax
shall be payable.
b. Where the consideration shall exceed Five Hundred Dollars
($500.00), the Land Transfer Tax payable shall be computed at the
rate of one percent (1%) of the consideration unless a lesser rate
is set by ordinance of the Town Council.
Section 5. Exemptions. The Land Transfer Tax imposed by this
Ordinance shall not apply to:
a. Any document wherein the United States, or any agency or
instrumentality thereof, the State of Colorado, any county, city and
county, municipality, district or other political subdivision of this
State, is either the grantor or grantee.
b. Any document granting or conveying title to real property in
consequence of a gift of such property,where no consideration other than
love and affection, charitable donation or nominal compensation is
evidenced by the terms of the instrument of transfer.
C. Any document, decree or agreement partitioning, terminating or
evidencing termination of a joint tenancy in real property except where
additional consideration of value is paid in connection with such partiti
or termination.
d. The transfer of title or change of interest in real property
by reason of death, will or decree of distribution.
e. Transfers made pursuant to business organization, reorganization
or restructuring including but not limited to mergers or consolidations
of corporations, or by a subsidiary to a parent corporation for no con-
sideration other than cancellation or surrender of the subsidiary's stoc
f. Transfers to make effective any plan confirmed or ordered by a
court of competent jurisdiction under the Bankruptcy Act or in an
v
equity receivership proceeding.
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g. Any deed or *Veyance made and delivere0without consideration
ti
for the purpose of confirming, correcting, modifying or supplementing a
transfer previously recorded; making minor boundary adjustments; removing
clouds of titles; or granting easement, rights-of-way or licenses.
h. Any decree or order of a court of record quieting, determining
or resting title, including a final order awarding title pursuant to a
condemnation proceeding.
i. Any deed granting or conveying title to cemetery lots.
j. Any lease of any real property (or assignment or transfer
of any interest in any such lease) provided the terms and conditions
of such lease do not constitute 'a de facto conveyance of the subject property.
k. Any mineral deed or royalty deed.
1. Transfers to secure a debt or other obligation, or transfers
of releases of property which is security for a debt or other
obligation.
M. Any executory contract for the sale of real property, of
less than three years' duration, under which the vendee is entitled
to or does take possession thereof without acquiring title thereto,
or any assignment or cancellation of any such contract.
n. Any deed or conveyance under execution sale, or foreclosure
sale under a power sale or court decree of lien foreclosure, sheriff's
deed, public trustee deed or treasurer's deed.
Section 6. Application for Exemption.
a. In the event any document which is exempt from the Land
Transfer Tax herein imposed does not contain language clearly showing
its exempt character, the grantor or grantee may apply for and obtain
from the Mayor and/or Town Clerk a Certificate of Exemption, which
may be affixed to such deed or instrument or transfer. The
Certificate of Exemption shall be in substantially the following
form:
EXEMPTION FROM LAND TRANSFER TAX
The undersigned, as grantor (grantee) of a deed or instrument of conveyance
from
to
(nacre of grantor and grantee), dated ,19 , hereby apply for
exemption from the payment of the Land Transfer Tax, imposed by Ordinance No. ,
Series of 1978, of the Town of Avon. The basis of such exemption is as follows:
(State briefly grounds for exemption, including applicable
section and subdivision of Or Ananoe No. )
I hereby oertify under penalty of perjury that the foregoing statements
are true and correct.
Grantor or Grantee
Certificate of Exemption
I hereby certify that the above described transfer of real property is exempt
from the payment of Realty Transfer Tax under Ordinance No. Series of 1978,
Section
Mayor and/or Town Clerk
b. Any person whose claim of exemption duly applied for under the
provisions of this section is denied by the Mayor and/or Town Clerk may
immediately appeal to the Town Council for a determination of such exemption
and such appeal shall be considered by the Town Council within 30 days of
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0 0
receipt of same. In the event of a determination by the Town Council
favorable to the appellant, any amount previously deposited, or so much
thereof as may be allowed by the Mayor and/or Town Clerk, shall be
promptly refunded to the person paying or depositing the same. If a
decision is not made by the Town Council within 30 days of the receipt
thereof, the decision will be deemed favorable to the appellant.
Section 7. Lands Affected. When a document subject to the ordinance
includes property located within the Town of Avon and property located
within another city or in Eagle County or other counties, the tax imposed
under the authority of this Ordinance shall be computed only with respect
to property located within the Town of Avon, and the tax shall be
assessed on that part of the consideration fairly attributable to the
part of such property located within the Town of Avon.
Section 8. Mayor and/or Town Clerk to Enforce.
a. The Mayor and/or Town Clerk of the Town of Avon is charged
with the enforcement of the provisions of this Ordinance and is hereby
authorized and empowered to prescribe, adopt and promulgate and enforce
rules and regulations pertaining thereto.
b. At the time of any transfer upon which a tax is imposed by
this Ordinance there shall be made a report to the Mayor and/or Town
Clerk on forms prescribed by him, setting forth the true, complete
and actual consideration for the transfer, the names of the parties
thereto, the location of the real estate transferred, and such other
information as he may require.
C. For the purpose of collection of the taxes imposed by this
ordinance, all banks, title companies, escrow companies, building
and loan institutions, attorneys, real estate agencies, or other
closing agents or agencies, permitted as such to do business under
the laws of the State of Colorado may collect the Land Transfer Tax
and remit the same to the Town for and on behalf of the seller and
buyer.
Section 9. Due'Dates, Delinquencies, Penalties, Interest.
The tax imposed under this Ordinance is due and payable at the
time the deed, instrument or writing effecting a transfer subject to
the tax is delivered, and is delinquent if unpaid within thirty days
thereafter. In the event that the tax is not paid prior to becoming
delinquent, a delinquency penalty of ten percent (10%) of the amount
of tax due shall accrue. In the event a portion of the tax is unpaid
prior to becoming delinquent, the penalty shall only accrue as to the
portion remaining unpaid. Interest shall accrue at the rate of one
percent (1%) per month, or fraction thereof, on the amount of tax,
exclusive of penalties, from the date the tax becomes delinquent to
the date of payment. Interest and penalty accrued shall become part
of the tax.
Section.10. Lien.
a. The amount of the Land Transfer Tax imposed by this Ordinance,
and penalty and interest due thereon, is hereby assessed against the
property transferred, and if not paid when due, such tax penalty and
interest, if any, shall constitute a lien on the property for the amount
thereof, which lien shall continue until the amount thereof is paid or
until its discharge of record by foreclosure or otherwise.
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s •
b. If the tax is unpaid and delinquent, the Mayor and/or Town
• Clerk shall give written notification to the buyer at the address shown
on the deed or instrument, or his last known address, and the seller
at his last known address, of said delinquency. Said notification
shall be mailed certified or registered mail, postage prepaid, return
receipt requested, and shall be effective on the date of mailing.
If the tax, penalty and interest are not paid within thirty days of
the effective date of the notification, the Mayor and/or Town Clerk
shall mark the same delinquent on the Town's tax roll and shall, at
least once each calendar year, but not sooner than the first day of
December, certify such delinquencies, along with the interest and
penalty, to the Treasurer of Eagle County, Colorado; and the County
Treasurer shall extend such delinquencies upon the real property tax
rolls of the County and collect the same in the same manner as
delinquent general taxes levied upon such property. Upon certification
of the delinquent taxes, the penalties and interest thereon shall also
become due and payable.
C. The amount of the tax penalty and interest imposed under the
provisions of this Ordinance shall be deemed a debt to the Town. Any
person owing money to the Town under the provisions of this Ordinance
shall be liable to an action brought in the name of the Town for the
recovery of such amount.
d. Any person who shall fail or refuse to pay any tax due hereunder
may be punished by a fine not exceeding Three Hundred Dollars ($300.00)
or imprisonment for a period of not more than ninety (90) days, or
both such fine and imprisonment.
e. Any remedies provided for herein shall be cumulative and not
exclusive and shall be in addition to any other remedies provided by
law.
Section 11. Severability. If any provision, clause, phrase or section
of this Ordinance or the application thereof to any person or circumstance
is held invalid, such invalidity shall not affect other provisions,
clauses, phrases or sections or applications of the Ordinance which
can be given effect without the invalid provisions or applications and
to this end the provisions or applications of this Ordinance are declared
to be severable.
Section 12. Allocation of Revenue. Commencing with the calendar year
1979, all funds received by the Town pursuant to this Ordinance from the
tax imposed hereby shall be deposited in the General Fund of the Town for
operating costs.
At such time as the Town shall have received a total of $150,000.
from the tax imposed hereby, or January 1,1980; whichever shalloccur -first,
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11
all subsequent revenues from this tax shall be divided as follows:
50% of said revenues shall be deposited in the
General Fund of the Town; and 500 of the revenues
from said tax shall be deposited into the Public
Works Fund of the Town for the purpose of capital
improvements, including, but not limited to, and
priorities of railroad crossings, bridges and streets..
INTRODUCED, READ, APPROVED AND ORDERED PUBLISHED THIS 3rd
DAY OF October 1978.
TOWN OF AVON
ATTEST:
By: C it,
Aim
Leslie James Allen,Town Clerk
By: 4
An elo Alpi, Ma or
INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS 10th
DAY OF October , 1978.
TOWN OF AVON
l
By
Angelo Al , Mayor
ATTEST:
By:
Leslie James Allen,Town Clerk
ORDINANCE NO.
SERIES OF 1978
AN ORDINANCE CONCERNING REVENUE AND IMPOSING A SALES TAX UPON THE SELLING
OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND ON THE FURNISHING OF SERVICES
IN THE TOWN OF AVON; THE AMOUNT OF SALES TAX WITHIN THE TOWN OF AVON;
PROVIDING PENALTIES FOR VIOLATIONS; AND SETTING FORTH DETAILS IN RELATION
THERETO.
WHEREAS; the Town Council of the Town of Avon has determined that
the Town is in need of revenues to meet its operating costs; and
WHEREAS, the Town has determined that a tax upon the sale- of
tangible personal property at retail and on the furnishing of services
within the Town of Avon is an equitable and appropriate source of
revenue;
NOW THEREFORE, be it ordained by the Town Council of the Town
of Avon, Colorado, that:
Section 1. Purpose.
The purpose of this Ordinance is to impose a sales tax on the
privilege of selling tangible personal property at retail and the
furnishing of services in the same manner as they are taxable pursuant
to Section 39-26-104, Colorado Revised Statutes 1973, as amended, within
the Town of Avon.
Section 2. Definitions.
For the purposes of this Ordinance, the definitions of words
herein contained shall be as defined in Section 39-26-102, Colorado
Revised Statutes 1973, as amended, and said definitions are incorporated
herein by this reference.
Section 3. Licenses.
a. It shall be unlawful for any person to engage in the business
of selling tangible personal property at retail or furnishing services,
in accordance with the definitions referred to herein, without first
having obtained a license therefor. Such license shall be granted and
issued by the Town Clerk and shall be in force and effect until the 31st
day of December of the year in which it is issued, unless sooner revoked.
b. Such licenses shall be granted and renewed only upon application
stating the name and address of the person desiring such a license,
the name of such business and the location and such other facts as the
Town Clerk may require.
C. It shall be the duty of each licensee on or before January lst
of each year during which this Ordinance remains in effect to obtain a
renewal thereof if the licensee remains in the retail business or is
liable to account for the tax herein provided, but nothing herein
contained shall be construed to empower the Town Clerk to refuse such
renewal except revocation for cause of licensee's prior license.
d. In case business is transacted at one or more separate premises
by one person, a separate license for each place of business shall be
required.
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e. Any person engaged in the business of selling tangible personal
property at retail in the Town of Avon, or furnishing services as provided
herein within the Town of Avon, without having secured a license
therefore, except as specifically provided herein, shall be guilty of
a violation of this Ordinance.
f. Each license shall be numbered and shall show the name,
residence, place and character of business of the licensee and shall
be posted in a conspicuous place in the place of business for which it
is issued. No license shall be transferrable.
g. No license shall be required for any person engaged exclusively
in the business of selling commodities which are exempt from taxation
under this Ordinance.
h. The fee for the license to be issued hereunder shall be $10. per year
per license.
Section 4. General Provisions and Exemptions from Taxation.
a. For the purpose of collection, administration and enforcement
of this Ordinance by the Director of Revenue, the provisions of Section
39-29-114, Colorado Revised Statutes 1,973, as amended, providing for
exemptions and disputes, shall be deemed applicable and incorporated
into this Ordinance.
b. The amount subject to tax under this Ordinance shall not
include the Colorado state sales and use tax imposed by Article 26, Title
39, Colorado Revised Statutes 1973, as amended.
C. For the purpose of this Ordinance, all retail sales shall be
considered consummated at the place of business of the retailer, unless
the tangible personal property sold is delivered by the retailer or his
agent to a destination outside the limits of the Town of Avon or to a
common carrier for delivery to a destination outside the limits of the
Town of Avon.
d. The gross receipts from sales shall include delivery charges,
when such charges are subject to the Colorado state sales and use tax
imposed by Article 26 of Title 39, Colorado Revised Statutes 1973, as
amended, regardless of the places to which delivery is made.
e. In the event a retailer has no permanent place of business
in the Town of Avon, or has more than one place of business, the place
or places at which the retail sales are consummated for the purpose of
this sales tax shall be determined by the provisions of Article 26 of
Title 39, Colorado Revised Statutes 1973, as amended, and by the
rules and regulations promulgated by the Department of Revenue.
f. The furnishing of any services taxable under this Ordinance
shall be presumed furnished within the Town of Avon, if the place of
business or employment of the person furnishing same is within the
Town of Avon.
g. All sales of personal property on which a specific ownership
tax has been paid or is payable shall be exempt from said Town sales tax
when such sales meet both of-the following conditions:
1. The purchaser is a nonresident of, or has its
principal place of business outside of the Town of
Avon; and
2. Such personal property is registered or required
to be registered outside the limits of the Town of
Avon under the laws of Colorado.
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Section 5. Schedule of Sales Tax.
a. There is hereby imposed on all sales of tangible personal
property at retail and the furnishing of services, as herein provided,
r
a tax equal to for the calendar year 1978, one percent (1%), for the
calendar year 1979, two percent (20), for the calendar year 1980, three
r percent (3°); and for the calendar year 1981 and all subsequent years
thereafter, four percent (4%).of gross receipts derived from such
sales of tangible personal property and the furnishing of services.
The tangible personal property and services taxable pursuant to this
ordinance shall be the same as the tangible personal property and services
taxable pursuant to Section 39-26-104, Colorado Revised Statutes 1973,
as amended. The imposition of the tax on individual sales shall be
in accordance with schedules set forth in rules and regulations promulgated
by the Department of Revenue of the State of Colorado or by separate
ordinance of the Town of Avon. If any vendor, during any reporting
period, shall collect as a tax an amount in excess of the current tax on
his total taxable sales, he shall remit to the Director of Revenue the
full amount of the tax herein imposed and also such excess.
b. The collection, administration and enforcement of this sales
tax shall be performed by the Director of Revenue of the State of
Colorado in the same manner as the collection, administration and enforce-
ment of the Colorado state sales tax. The provisions of Article 26 of
Title 39, Colorado Revised Statutes 1973, as now or hereafter amended,
and all rules and regulations promulgated by the Director of Revenue
shall govern the collection, administration and enforcement of the sales
tax imposed by this Ordinance.
Section 6. Penaltv.
Any person convicted of violating any of the provisions of this
Ordinance shall be punished by a fine of not to exceed $300.00, or by
imprisonment for not more than 90 days, or by both such fine and
imprisonment.
Section 7. Vendor's Fee.
No vendor's fee. shall be allowed for the administration or
collection of any sales tax which is required to be collected pursuant
to the provisions of this Ordinance, relating to the remittance of
said Town sales tax to the Department of Revenue for the State of Colorado.
Section 8. Effective Date of Sales Tax. J
The sales tax provided for herein shall take effect seven (7)
days after public notice following final passage.
Spct i nn 9- Tnwn ('n1 1 a e-+- i nn
Any other provisions of this Ordinance,to the contrary notwithstanding,
until such time as the Department of Revenue of the State of Colorado
commences the actual collection of the tax imposed hereby, the Mayor
and/or Town Clerk shall institute such procedures and regulations therefor
for the direct collection of the tax imposed hereby by the Town of Avon.
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INTRODUCED, READ, APPROVED AND ORDERED PUBLISHED THIS 3rd
DAY OF October , 1978.
TOWN OF AVON
ATTEST:
By 1~, 4 I~t
Leslie James Allen,Town Clerk
By:
`
j/ v V. lpi, Mayo
Ange
INTRODUCED, READ, ADOPTED AND ORDERED PUBLISHED THIS _ 10th
DAY OF October , 1978.
TOWN OF AVON
ATTEST:
v<
By:
Leslie James Allen,Town Clerk
By
Angelo Alp , Mayor