TC Ord. No. 1982-270 0
TOWN OF AVON
ORDINANCE No. #82-27
SERIES OF 1982
AN ORDINANCE RELATING TO REVENUE AND AMEND-
ING THE MUNICIPAL CODE OF THE TOWN OF AVON
TO ESTABLISH A SALES TAX RATE OF 4%, TO
PROVIDE PROCEDURES FOR SALES TAX COLLECTION
AND PROVIDING PENALTIES FOR THE VIOLATION
HEREOF.
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO, AS FOLLOWS:
Section 1. Amendment.
Chapter 3.08 of Title 3 of the
Municipal Code of the Town of Avon is repealed and re-
enacted to provide as follows:
3.08.010 Definitions. When used in this chapter,
the following words and phrases shall have the following
meanings unless from the context it clearly appears that
different meaning is indicated:
(a) "Director of Finance" or "Director" means the
person duly appointed to that office by the Town Manager.
The term shall include any designee of the Director.
(b) "Sale" or "Sale and Purchase" means a sale or
exchange of any type, including a sale for cash, an install-
ment or credit sale, an exchange and any other transaction,
whereby the title or possession of tangible personal proper-
ty, as that term is herein defined, is assigned or transfer-
red, conditionally or otherwise, for a consideration of any
nature.
(c) "Retail Sale" means and includes every sale,
as herein defined, made within the boundaries of the Town,
except a sale to a purchaser, other than to the consumer or
user of the property sold, who intends to re-sell or to
lease the same to the user or consumer.
(d) "Retailer" means any person making a retail
sale.
(e) "Taxpayer" means either the person obligated
to pay the tax levied by this Chapter, or the person ob-
ligated to collect and account for the same to the Director
of Finance.
(f) "Religious, charitable or eleemosynary
institution" means any institution which is a charitable
institution exempt from income taxation under the Internal
Revenue Act of the United States.
(g) "Tax" means either the amount required to be
paid by a taxpayer upon the sale, purchase or use of an item
of tangible personal property or the aggregate amount of
monies collected by a retailer upon which such retailer is
obligated to account to the Director of Finance.
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(h) "Tangible personal property" means corporeal
personal property of all types. The term shall not,
however, include newspapers, as defined by Section
24-70-102, C.R.S. 1973.
(i) "Purchase price" means the price to the
consumer, exclusive of any direct tax imposed by the federal
government, by the State of Colorado, or by this chapter.
In the case of all retail sales involving the exchange of
property, the purchase price of the property received in the
exchange shall be the total value of any property exchanged
therefor, which is to be held for resale, or for lease, by
the other party.
(j) "Gross taxable sales" means the total amount
received in money, credits, property, or other considera-
tion, valued in money for the total sales at retail made by
the retailer within the Town during any reporting period.
3.08.020 Taxable Items. There shall be collected
and paid as a tax the amounts stated in Subsection 3.08.030
upon the following:
(a) on the purchase price paid or charged upon
all retail sales and purchases of tangible personal property
within the boundaries of the Town of Avon.
(b) Upon the amount paid for all meals, including
cover charges, if any, furnished in lint restaurant, eating
house, hotel drug store, club, resort, or -such place at
which meals or food are sold to the public.
3.08.030 Sales Tax Levy. (a) There is hereby
imposed upon all sales of all items specified in Section
3.08.020 within the boundaries of the Town of Avon a tax
equal to four per cent of gross receipts derived from sales
of tangible personal property and services pursuant to this
chapter. - - - - -
(b) In addition to the tax levied by subsection
(a) hereof, there is also hereby levied a tax, based upon
rental fee, price or other consideration paid or received
therefor, upon the rental or lease of any room, rooms or
mobile homes for lodging purposes in any hotel, motel,
lodge, resort, club, rooming house, apartment building or
other establishment, making such rooms available to the
public, where the period of lodging for which such rental
fee, price of other consideration is paid or received shall
be less than thirty (30) days. The tax hereby levied shall
be based upon the same schedule as is set forth in Sub-
section (a) hereof and the person, partnership, corporation
or other entity making such rooms available shall, for all
purposes of this chapter, be deemed to be a "retailer" as
defined in Section 3.08.010.
(c) The retailer shall add the tax imposed hereto
to the sale or charge of the item sold, showing such tax as
a separate and distinct item, and, when added, such tax
shall constitute a part of such price or charge, shall be a
debt from the purchaser to the retailer until paid, and
shall be recoverable at law in the same manner as other
debts.
3.08.040 Exempt Items. The sale of the following
classes of tangible personal property are exempt from the
tax imposed by Section 3.08.030.
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(a) Motor vehicles, trailers, and semi-trailers,
registered outside of the Town of Avon.
(b) Sales of tangible personal property where
both the following conditions exist:
(1) The sales are to parties who are residents
of, or doing business in, the State of Colorado
but outside the Town of Avon; and (2) the articles
purchased are to be delivered to the purchaser
outside the Town by common carrier or by the con-
veyance of the seller or by mail.
(c) Sale of fuel used for the operation of
internal combustion engines.
(d) Sales of medicine, medical supplies, orthope-
dic braces and appliances, dental appliances, hearing aids,
crutches, wheel chairs, eye glasses, or other mechanical
contrivances when purchased with a licensed practitioner's
written prescription.
(e) Sales of goods manufactured within the Town
and sold directly by the manufacturer to a common carrier
operating in interstate commerce as the ultimate consumer
thereof.
(f) Sales of electrical energy, gas or telephone,
telegraph and cable television services and the sale or
furnishing of steam or other heat.
3.08.050 Exempt Taxpayers. Sales to the follow-
ing classes of taxpayers shall be exempt from the tax
imposed by this Chapter:
(a) Sales to the United States Government; to the
State of Colorado, its departments or institutions, and to
the political subdivisions thereof, in their governmental
capacity only; in all sales to the Town; providing, however,
that no commercial, industrial, or other banking
institution, organized or chartered by the United States
Government, any agency or department thereof, or by the
State of Colorado, shall be considered a governmental
institution for the purpose of this exemption.
(b) Sales to religious, charitable, and
eleemosynary institutions, in the conduct of their regular
religious, charitable, and eleemosynary functions and
activities.
(c) 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 Subsections (a) or (b) above.
3.08.060 Burden of Providincr Exemptions
Disputes. The burden of proof that any retailer is exempt
from collecting a tax upon any goods sold and paying same to
the Director of Finance, or from making return for the same,
shall be on the retailer under such reasonable requirements
of proof as the Director may prescribe. Should a dispute
arise between any purchaser and seller as to whether or not
any retail sale is exempt from taxation hereunder, neverthe-
less, the seller shall collect and the purchaser shall pay
such tax; and the seller shall thereupon issue to the
purchaser a receipt, or certificate, on forms prescribed by
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the Director, showing the names of the seller and purchaser,
the items purchased, the date, price, amount of tax paid,
and a brief statement of the claim of exemption. The
purchaser thereafter may apply to the Director for a refund
of such taxes, and it shall then be the duty of the Director
to determine the question of exemption. In any case where
the Town refunds any taxes, it may collect from the retailer
the amount of taxes retained by him as a fee which is
attributable to the transaction.
3.08.070 Unlawful to Advertise Absorption of Tax.
It shall be unlawful for any retailer to advertise, to hold
out or to state to the public or to any consumer, directly
or indirectly, that the tax or any part thereof imposed by
this chapter will be assumed or absorbed by the retailer, or
that it will not be added to the selling price of the
property sold; or if added, that any part thereof will be
refunded.
3.08.080 License for Retailer. It shall be
unlawful for any person to engage in the business of making
retail sales, as the same is defined herein, without first
having obtained a license therefor, which license shall be
granted and issued by the Director of Finance, and shall be
in force and effect until suspended or revoked.
3.08.090 When License Not Required. No license
shall be required for any person engaged exclusively in the
business of selling commodities which are exempt from
taxation under this chapter.
3.08.10 Itinerant Vendors. Any retailer who does
not intend to be actively engaged in selling for a period
greater than three (3) consecutive months, shall, prior to
obtaining said license, deposit with the Director of Fi-
nance, a cash or surety bond in the amount of Sixty Dollars
($60.00) for the benefit of the Town, in such form as may be
approved by the said Director of Finance, which bond shall
be conditioned upon and authority for the payment of the
retail sales taxes due or to become due. Such retailers
shall make reports of the amount of taxes collected, shall
pay the same to the Town of Avon upon such forms and at such
items as the Director of Finance may require. A failure to
make such report or to pay any tax due at the time specified
shall cause an immediate suspension to the license and the
forfeiture of the bond posted.
3.08.11 Duty to Keep Books and Records. It shall
be the duty of every person required by the provisions of
Section 3.08.08 to obtain a sales tax license, to keep and
preserve suitable records of all sales made by him, and such
other books or accounts as may be necessary to determine the
amount of tax for the collection of which he is liable
hereunder. It shall be the duty of every such person to
keep and preserve for a period of three (3) years all
invoices of goods and merchandise purchased for resale, and
all such books, invoices and other records shall be open for
examination at any time by the Director of Finance or his
duly authorized agents.
3.08.12 Sales Tax Return. (a) Every person,
partnership or corporation required to obtain a sales tax
license pursuant to the provisions of Section 3.08.08 shall
file a sales tax return, upon forms approved by the Director
of Finance, not less than once every thirty (30) days for
the preceding calendar month; providing, however, that, if
the accounting methods regularly employed by the licensed
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retailer in the transaction of his business, or other
conditions, are such that reports of sales made on a calen-
dar monthly basis will impose unnecessary hardship, the
Director may, upon request of said retailer, accept reports
at such intervals as will, in his opinion, better suit the
convenience of the taxpayer, and will not jeopardize the
collection of the tax; and provided further, that a retailer
doing business in two (2) or more places or locations may
file one (1) return covering all such business activities in
the Town.
(b) The returns so filed shall contain such
information as may enable the Director to accurately deter-
mine the amount of tax collected by the person, partnership
or corporation filing the return, but, in all cases, shall
contain the following information:
(1) The amount of gross taxable sales made
for which the return is filed;
(2) The total sales price of all property
returned by the purchaser as a result of a return
of goods sold by the retailer, provided, the
original sale was a taxable transaction;
(3) The total fair market value of any
property received by the retailer as a result of
an exchange of property; provided the property so
received is held by the ret~- ?.ler to be sold or
leased to a user or consumer in the regular course
of his business;
(4) The total amount of retail sales which
are exempt from the tax imposed by Section 3.08.03
by reason of the provisions of Sections 3.08.04
and 3.08.05;
(5) The total amount of sales made on
credit, the obligation for which is not secured by
a conditional sales contract, chattel mortgage or
other security instrument entitling the retailer
to repossess the item sold, which are found to be
worthless and which may be deducted as bad debts
on the retailer's federal income tax return.
(c) The return shall be accompanied by an amount
equal to the sales tax required to be collected by the
retailer but which in no case, shall be less than the amount
actually collected, nor less than four per cent (4%) of the
figure derived by subtracting from the gross taxable sales,
as reflected on the return, the total sales described in
Subsections (b) (2) , - (3) , - (4) and - (5) , above as
reflected on the return; provided, however, the retailer may
deduct from the total tax due an amount equal to one and
six-tenths per cent 1.6%) of the sales tax required to be
collected, which may be retained by the retailer as a fee
for collecting said tax.
(d) All other person, partnerships and corpo-
rations shall pay to the Director the amount of any tax due
under the provisions of Section 3.08.03 not less than
fifteen (15) days after the date that said tax becomes due.
3.08.13 Examinations of Returns-Refunds--
Deficiencies. As soon as practicable after any sales tax
return is filed, the Director of Finance shall examine it,
and if it then appears that the correct amount of tax to be
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remitted is greater or less than that shown in the return,
the tax shall be recomputed.
If the amount paid exceeds that which is due, the
excess shall be refunded or credited against any subsequent
remittance from the same taxpayer.
If the amount paid is less than the amount due,
the difference together with interest thereon at the rate of
one and one-half per cent (1~%) per month from the time the
return was due, shall be paid by the vendor within fifteen
(15) days, after written notice and demand to him from the
Director.
3.08.14 Penalty, Disregard for Rules.
If any part of the deficiency is due to negligence or
intentional disregard of authorized rules and regulations
with knowledge thereof, but without intent to defraud, there
shall be added ten per cent (10%) of the total amount of the
deficiency; and in such case, interest shall be collected at
the rate of one and one-half per cent (1~%) per month on the
amount of the deficiency from the time the return was due,
from the person required to file the return, which interest
and addition shall become due and payable within fifteen
(15) days after written notice and demand by the Director of
Finance.
3.08.15 Penalty; Fraud. If any part of the
deficiency is due to fraud with the intent to evade the tax,
then there shall be added fifty per cent (50%) of the total
amount of the deficiency, and in such case the whole amount
of the tax unpaid, including the additions, shall become due
and payable fifteen (15) days after written notice and
demand by the Director of Finance and an additional one and
one-half per cent W,%) per month on said amounts shall be
added from the date the return was due until paid.
3.08.16 Service charge; Returned Checks. If a
check in payment of any sales or use tax is returned unpaid,
a processing charge of Five Dollars ($5.00) will be added to
any amount due and owing.
3.08.17 Investigation of Retailer's Books. For
the purpose of ascertaining the correctness of a return, or
for the purpose of determining the amount of tax due from
any taxpayer, the Director of Finance may hold investiga-
tions and hearings concerning any matters covered by this
section, and may examine any relevant books, papers, re-
cords, or memoranda of any such person, requiring the
attendance of such taxpayer, or any officer or employee of
such taxpayer, or of any person having knowledge of such
sales, and taking such testimony and proof as may be neces-
sary to properly ascertain any tax liability. The Director
shall have power to administer oaths to any person in the
course of such investigations or hearings.
3.08.18 Hearing, Subpoenas and Witness Fees. All
subpoenas issued under the terms of this chapter may be
served by any person eighteen (18) years of age or older.
The fees of witnesses for attendance and trial shall be the
same as the fees of witnesses before the District Court,
such fees to be paid when the witness is excused from
further attendance. When the witness is subpoenaed at the
instance of the Director of Finance, such fees shall be paid
in the same manner as other expenses under the terms of this
chapter, and when a witness is subpoenaed at the instance of
any party to any such proceeding, the Director may require
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that the cost of service of the subpoena and the fee of the
witness be borne by the party at whose instance the witness
is summoned. In such case, the Director, in his discretion,,
may require a deposit to cover the cost of such service and
witness fee. A subpoena issued as aforesaid shall be served
in the same manner as a subpoena issued out of a court of
record.
3.08.19 Judge Compels Attendance. Any judge of
the District Court of the Fifth Judicial District of the
State of Colorado, either in term time or vacation, upon the
application of the Director of Finance, may compel the
attendance of witnesses, the production of books, papers,
records or memoranda, and the giving of testimony before the
Director of Finance or any of his duly authorized agents, by
an attachment for contempt, or otherwise, in the same manner
as production of evidence may be compelled before said
Court.
3.08.20 Sales Tax Information Confidential. (a)
Except in accordance with judicial order, or as otherwise
herein provided, the Town shall not divulge any information
gained from any return filed or as a result of any
investigation or hearing held pursuant to the provisions of
this section.
(b) Nothing contained in this subsection shall be
construed to prohibit:
(1) The delivery to a person, or to his duly
authorized representative, of a copy of any return
filed in connection with his tax;
(2) The publication of statistics so
classified as to prevent the identification of
particular reports or returns and the items
thereof;
(3) The inspection by the Town Attorney, or
any other legal representative of the Town, of the
return or other information relating to any
taxpayer who may become involved in litigation
with the Town in which the said information may
become material.
(c) Reports and returns shall be preserved for
three (3) years and, thereafter until the Director of
Finance, with the approval of the Town Manager, shall order
them destroyed.
3.08.21 Estimated Taxes and Assessment Thereof.
(a) If any person neglects or refuses to make a return for,
or payment of any of the taxes levied by this chapter when
the same become due, the Director of Finance shall, at some
date subsequent to fifteen (15) days after the date for the
making of such return or the payment of such taxes, give
written notice to the person responsible for making said
return or paying said taxes or the lack of the filing of
such return or payment of said taxes, which notice shall
notify the taxpayer, or other person responsible for the
return of the tax, that the same must be paid within fifteen
(15) days from the date of the receipt of said notice.
(b) If the return is not filed, or the taxes are
not paid, within fifteen (15) days after receipt of said
notice, the Director may make an estimate, based upon such
information as may be available to him, of the amount of
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taxes due for the period or periods for which taxpayer is
delinquent and shall add thereto a penalty in an amount
equal to ten per cent (10%) of said estimated tax, together
with interest on said estimated tax at the rate of one and
one-half per cent (1~%) per month from the due date thereof,
and may assess said amount against the delinquent taxpayer
by giving said taxpayer written notice thereof, which notice
shall require the taxpayer either to pay the amount assessed
by the Director of Finance or to petition him for a
correction of said estimate within a period of ten (10) days
thereafter. Any such petition for correction shall be in
writing and any facts or figures in support thereof shall be
submitted upon the oath of the taxpayer. The Director shall
consider the matters submitted by the taxpayer and shall
make a decision as to the proper amount of taxes, penalty
and interest due, which decision shall be final and binding.
3.08.22 Unpaid Tax A Prior Lien. (a) The taxes
imposed by Section 3.08.03 shall be a first and prior lien
upon the goods and business fixtures owned or used by any
retailer required by the provisions of Section 3.08.12 to
submit a return and make payment of the taxes collected,
except the stock of goods held for sale in the ordinary
course of business, until said taxes are paid in full.
(b) The lien created by (a) above shall be
construed to be liens and encumbrances upon the specific
items of personal property therein enumerated, and shall
take precedence over all other liens, encumbrances or claims
of whatsoever nature and shall immediately attach to such
items without the necessity of the filing of any notice of
lien thereof.
3.08.23 Sale of Stock or Quitting Business. (a)
Any retailer who shall sell out his business or stock of
goods or who shall quit business, shall be required to
prepare and file a sales tax return as provided in this
chapter within fifteen (15) days subsequent to the date of
the completion of said sale, or the quitting of business and
the purchaser thereof, if any, shall be required to withhold
sufficient of the purchase money to cover the amount of said
tax due and unpaid, until such time as the said retailer
shall produce a receipt from the Director of Finance showing
that all such taxes have been paid and that no further taxes
are due.
(b) If the purchaser of a business or stock of
goods shall fail to withhold the purchase money as above
provided, and the tax shall be due and unpaid after the
fifteen (15) day period allowed, such purchaser shall be
personally liable for the payment of the taxes unpaid by the
former owner and the liens created by Section 3.08.22 shall
immediately attach to the personal property so purchased;
provided, however, that the retailer so selling or quitting
business shall not be relieved in any manner of his liabil-
ity for payment of any of said taxes due.
3.08.24 Enforcement of Taxes and Foreclosure of
Liens. (a) If any taxes, penalty or interest imposed by
this chapter and shown due by returns filed by the taxpayer,
or as shown by assessment duly made as provided herein, are
not paid within fifteen (15) days after the same are due,
the Director of Finance shall issue a warrant under his
official seal directed to any duly authorized revenue
collector, or to the sheriff of any county in this state
commanding him to levy upon, seize and sell sufficient
personal property of the tax debtor which is subject to the
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liens created by Section 3.08.22 found within his county for
the payment of the amount due, together with interest,
penalties and costs.
(b) Simultaneously with the issuance of said
warrant, the Director shall issue a notice of tax lien,
setting forth the name of the taxpayer, the amount of the
tax, penalties, interest and costs, the date of the accrual
thereof and that the Town claims a first and prior lien
therefor on the tangible personal property of the taxpayer
subject to said liens.
(c) Such notice shall be on forms prepared by the
Director, shall be verified by him and shall be filed in the
office of the Clerk and Recorder of any county in this state
in which the taxpayer owns tangible personal property
subject to said liens.
(d) Upon the filing of said notice of lien, the
effective date of said lien shall relate back to the date of
the first transaction for which any tax is due.
3.08.25 Refunds--Procedure. (a) A refund shall
be made or credit allowed for any tax paid under protest by
any purchaser who has or claims to have an exemption as in
this chapter provided. Such refund shall be made by the
Director of Finance after compliance with the following
conditions precedent:
(1) Application. Applications for refund
must be made within ninety (90) days after the
purchase or use of goods on which the exemption is
claimed and must be supported by the affidavit of
the purchaser, accompanied by the original paid
invoice or sales receipt and a certificate issued
by the seller, together with such further informa-
tion as may be requested by the Director.
(2) Decisions. Upon receipt of such
application and accompanying information the
Director shall examine the same with all due speed
and shall give notice to the applicant by an order
in writing of his decision thereon.
(3) Hearing. An aggrieved applicant may,
within ten (10) days after such decision is mailed
to him, petition the Director for a hearing on the
claim, in which case the Director shall, upon due
notice to the applicant, hold a hearing upon such
application, taking such information or evidence
as may be material, and shall thereafter render
his final decision upon such application, which
decision shall be final.
(b) Any person claiming to have paid a tax for
the purchase or use of tangible personal property in excess
of the rates established by this chapter may apply for a
refund of said excess in the manner prescribed above.
3.08.26 Refund Not Assignable. The right of any
person to a refund under this chapter shall not be assign-
able, and application for refund must be made by the same
person who purchased or used the goods and who paid the tax
thereon, as shown by the invoice of the sale thereof or
other appropriate document.
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3.08.27 Notices Sent By Mail. All notices
required to be given to the retailer or vendor under the
provisions of this chapter shall be in writing and, if
mailed, to him at his last known address shall be sufficient
for the purpose of this chapter.
3.08.28 License and Tax in Addition to All Other
Taxes. The license and tax imposed by this chapter shall be
in addition to all other licenses and taxes imposed by law,
except as herein otherwise provided.
3.08.29 Administration. The administration of
all the provisions of this chapter is hereby vested in the
Director of Finance, who may, with the approval of the Town
Manager, prescribe forms and reasonable rules and regu-
lations in conformity with this chapter for the making of
returns, for the ascertainment, assessment and collection of
the taxes imposed hereunder, and for the proper adminis-
tration and enforcement hereof, a copy of which forms, rules
and regulations shall be made available to the public.
3.08.30 Unlawful Acts. It shall be unlawful for
any person to fail to perform any affirmative duty required
by this Chapter or to willfully make, prepare or submit a
tax return or other document containing any false statement,
or to willfully make a false statement in any investigation
or hearing, which may affect the tax liability of any
person.
Section 2. Penalties. Any person, firm or corporation
violating any of the provisions of this Ordinance shall be
deemed guilty of a violation of this Ordinance and any such
person, firm or corporation shall be deemed guilty of a
separate offense for each and every day or portion thereof
during which any violation is committed, continued or
permitted, and upon conviction of any such violation, such
person, firm or corporation shall be punished by a fine of
not more than $500.00 or by imprisonment for not more than
90 days, or by both such fine and imprisonment.
Section 3.
Severability. If any part or parts hereof are
for any reason held to be invalid, such shall not affect the
remaining portions of this Ordinance.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 12th day of November , 1982
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 23rd day of November-, 1982 at
7:30 P.M. in the Municipal Building of the Town of Avon,
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Colorado.
Allan R. ottingh , Mayor
atricia J. oyle, Tow Cler
INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED
POSTED THIS 23rd DAY OF November . 1982•
a~TTEST: Allan R. N ttingham, ayor
atricia J./poyle, T
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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 23RD DAY NOVEMBER,
1982 AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD, AVON, COLORADO FOR
THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE N0.#82-27,
SERIES OF 1982:
AN ORDINANCE RELATING TO REVENUE AND AMENDING THE MUNICIPAL CODE OF
THE TOWN OF AVON TO ESTABLISH A SALES TAX RATE OF 4%, TO PROVIDE
PROCEDURES FOR SALES TAX COLLECTION AND PROVIDING PENALTIES FOR THE
VIOLATION HEREOF
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 the
Ordinance.
This notice given and passed by order of the Town Council of the Town
of Avon, Colorado.
Dated this 18th day of November, 1982.
T :OP`-AVON, COLORAD
B
Patricia J oyle, Toyfi Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON
ON THE 15th DAY OF NOVEMBER, 1982:
THE MAIN ENTRANCE OF THE POST OFFICE,
THE MAIN ENTRANCE TO CITY MARKET,
THE PESTER GAS STATION; AND
THE MAIN LOBBY IN THE MUNICIPAL BUILDING