TC Ord. No. 1983-261~1 6
TOWN OF AVON
ORDINANCE NO. 83-26
Series of 1983
AN ORDINANCE AMENDING CHAPTER 3:28 OF THE
AVON MUNICIPAL CODE, PERTAINING TO THE
PUBLIC ACCOMMODATIONS TAX, TO PROVIDE FOR
INVESTIGATION OF RECORDS, ISSUANCE OF SUB-
POENAS AND ENFORCEMENT OF.SAME AND DECLARING
CERTAIN INFORMATION TO BE CONFIDENTIAL
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO:
Section 1.
Amendment.
Chapter 3.28 of Title 3 of
the Avon Municipal Code is amended by the addition of three
sections as follows:
"3.28.061 Investi ation :of books. For the
purpose o 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 investigations and hearings
concerning any matters covered by,this section and
may examine any relevant books, papers, records,
or memoranda of any such person, requiring the
attendance of such taxpayer, or,of any person
having knowledge, and taking such testimony and
proof as may be necessary 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. Production of
documents and attendance of witnesses shall be
requested by'the director on his own motion or on
motion of any party; any request for production or
attendance shall inform persons.that compliance is
voluntary but that, if the request is not complied
with, the director may apply to the Municipal
Judge for issuance of a subpoena.-
113.28._063_Judge Compels Attendance. The
Municipal-Judge-of the Town of Avon, 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 the
issuance and enforcement of subpoenas in the same
manner as production of evidence may be compelled
before said court.
"3.28.064 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 years, and thereafter until the director
of finance, with the approval of the town manager,
shall order them destroyed."
Section 2.
Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be.invalid, such decision shall not affect
the-validity of the remaining portions of this Ordinance;
and,the Town Council for the Town of Avon hereby declares it
would have passed this Ordinance and each part, section,
sub-section, sentence, clause or phrase thereof,
irrespective of the fact that any one or more parts,
sections, sub-sections, sentences, clauses or phrases be
declared invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND ORDERED
POSTED, THIS 14th day of -June , 1983
.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 28th day of June , 1983.at
7:30 P:M. in the Municipal Building of the Town of Avon,
Colorado.
ella R:_ _Davis_,= Mayo r-,-Pro- Tem
ATTEST.
/'Jeq&iVL:'geT1;. ?
Deputy-Town Clerk
INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED
- 2 -
POSTED this day of , 1983.
Allan R. otting am Mayor
ATTEST:.
Patricia J. ]
C Town Clerk
-03:6/8/83
e
3 -
1~ r
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 28TH DAY OF JUNE,
1983 AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD, AVON, COLORADO
FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE N0.#83-261
SERIES OF 1983:
AN ORDINANCE AMENDING CHAPTER 3.28 OF THE AVON MUNICIPAL CODE,
PERTAINING TO THE PUBLIC ACCOMMODATIONS TAX, TO PROVIDE FOR IN-
VESTIGATION OF RECORDS, ISSUANCE OF SUBPOENAS AND ENFORCEMENT OF
SAME AND DECLARING CERTAIN INFORMATION TO BE CONFIDENTIAL
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 notice given and passed by order of the Town Council of the
Town of Avon, Colorado.
Dated this ]5 day of June,1983.
TOWN OF AVON, COLORADO
BY
enny Bell
Deputy Town Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON
June 7th 1983.
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