TC Ord. No. 1980-21•
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ORDINANCE NO. 21
SERIES OF 1980
AN ORDINANCE CONCERNING REVENUE AND IMPOSING A USE TAX UPON BUILDING
MATERIALS AND SUPPLIES USED IN THE TOWN OF AVON; ESTABLISHING THE AMOUNT
OF SUCH; 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 use of building
materials and supplies used 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, as follows:
Section 1. Definitions
As used herein, the following words and phrases shall have the
following meanings:
Person. "Person" shall mean any individual, firm, copart-
nership, joint venture, corporation, estate or trust, receiver, trustee,
assignee, lessee or any person acting in fiduciary or representative
capacity, whether appointed by court or otherwise, and any group or
combination acting as a group and the plural as well as singular number.
Enforcement officer.
"Enforcement officer" shall mean the
town manager or other person or persons designated by him.
Taxpayer. "Taxpayer" means any person obligated to account
to the town manager for taxes collected or to be collected under the
terms of this article.
Town. "Town" means the Town of Avon, Colorado.
Cost of Construction. "Cost of construction" shall mean the
total cost of the project, as set forth in the building permit, exclusive
of land costs.
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Section 2. Building materials and supplies use tax levied;
amount.
a. Any person who shall consturct or improve a building, or
other sturcture within the town, and who shall pruchase the necessary
materials therefor from any source outside the corporate limit of
the town, shall, at the time of obtaining the building permit, pay
a use tax in an amount equivalent to two per cent (2%) of fifty
per cent (50%) of total cost of construction as estimated by the town
building administrator and stated on the building permit. If the total
cost of construction exceeds two million dollars ($2,000,000.00), fifty
per cent (50%) of the total tax shall be due at the time that the
building permit is issued. And fifty per cent (50%) of the tax shall
be due upon the issuance of certificate of occupancy.
b. The enforcement officers may, upon receipt of competent
evidence of severe financial hardship resulting from imposition, may
permit a delay in payment thereof, not to exceed ninety (90) days.
C. Should the amount of tax so paid exceed two per cent (2%)
of the actual cost of lumber, fixtures, materials, or other supplies
incorporated in the project, the taxpayer may, upon completion of
construction, and based upon documentary proof satisfactory to the
enforcement officers,that actual cost of materials was less than
fifty per cent (50%) of cost of construction, obtain a refund of the
excess taxes paid. Further, upon completion of construction, on the
basis of receipts for sales taxes paid, the taxpayer may obtain refund
of taxes paid in an amount equal to any sales taxes paid for building
materials and supplies, within or without the Town of Avon.
Section 3. No final inspection or certifijate of occupancy
unless tax paid.
No final inspection shall be made by the Town's building administra-
tor, and no certificate of occupancy shall be issued until all taxes
due, as provided in this ordinance on all lumber, fixtures, and any other
building materials and supplies used in or connected with the construction,
reconstruction, alteration, expansion, modification, or improvement of
any building, dwelling, or other structure or improvement to real property
within the city, have been paid, or arrangements made with the enforce-
ment officer.
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Section 4. Unpaid use tax lien on property.
The full amount of any use tax due and not paid shall constitute
a lien upon the real property benefited by the use of such materials.
Section 5. Vendor's Fee.
Any person convicted of violating any of the provisions of this
ordinance may 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 6. Effective Date
This ordinance shall take effect seven (7) days after public
notice following final passage.
INTRODUCED, PASSED, READ, APPROVED, AND ORDERED POSTED THIS
DAY OF
ATTEST:
By:
Patricia J. Doyle, Town Clerk
TOWN OF AVON
By:
Angelo V. Alpi, Mayor
INTRODUCED, PASSED, READ, ADOPTED, AND ORDERED POSTED THIS
DAY OF
ATTEST:
1980.
, 1980.
By:
Angelo V. Alpi, Mayor
By:
Patricia J. Doyle, Town Clerk
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