TC Ord. No. 1978-07i 0
ORDINANCE NO.I
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.
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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 1973, 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,
a tax equal to for the calendar year 1978, one percent (1%), for the
calendar year 1979, two percent (2%), for the calendar year 1980, three
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 bje
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. Penalty.
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.
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The sales tax provided for herein shall take effect seven (7)
days after public notice following final passage.
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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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INTRODUM,PASSED,, READ, APPROVED AND ORDERED PUBLISHED THIS 3rd
DAY OF October , 1978.
TOWN OF AVON
By
~Ange V. lpi, Mayo
ATTEST:
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By : " I& ~ D11I`~~S PA ~
Leslie James Allen,Town Clerk
INTRODUCED, PASSED,, READ, ADOPTED AND ORDERED PUBLISHED THIS 10th
DAY OF October , 1978.
TOWN OF AVON
ATTEST:
By
Angelo Alp', Mayor
By: (Aska Tr'~►
Leslie James Allen,Town Clerk
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STATE OF COLORADO )
COUNTY OF EAGLE )ss.
TOWN OF AVON )
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN of a public hearing before the Town
Council of the Town of Avon, Colorado, at 7:30 p.m. of the
10th day of October, 197 8, at the Town Hall for the
purpose of considering the adoption of an ordinance - AN ORDINANCE
CONCERNING REVENUE AND IlIPOSING - A SANS TAX UPON THE SELLING OF TANGIBLE PERSOMAL
PROPERTY, AT RETAIL AND ON THE FURNISHING OF SERVICES IN THE TOM OF AVCN; THE AMOUNT
OF SALES TAX WITHIN THE MM OF AVON; PROVIDING PENALTIES FOR VIOLATIONS;AND SETTING
FORM IETAIIS IN RELATICN THERETO.
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 meeting is open to the general public.
This notice given and published by order of the Town Council
of the Town of Avon.
Dated this 4th day of October 1978
TOWN OF AVON, COLORADO
By order of the Town Council
By: I LEA I1;6 ~l. Ally
Town_Clerk -
Posted at the following public places within the Town of Avor.•on
October 4, 197 8, at:
The Northeast side of the Benchmark Shopping
Center (Avon Post Office)
The main entrance Eagle Valley Bowl
The Pester Gas Station; and
The Town Office, Second Floor, Benchmark Shopping
Center