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TC Ord. No. 1985-06ORDINANCE NO. 85-6 AN ORDINANCE ESTABLISHING A TRANSPORTATION AND RECREATIONAL AMENITIES TAX; PROVIDING METHODS FOR THE COLLECTION THEREOF; PRO- VIDING PENALTIES FOR THE VIOLATION HEREOF; AND PROVIDING OTHER DETAILS IN REGARD THERETO. WHEREAS, time-sharing units within the Town have an impact on transportation and the Town's recreational facilities which is greater. than the impact of long-term residential units within the Town; and WHEREAS, it is, the intent.of the Town Council to use the proceeds of the tax imposed:by this ordinance to defray the cost of recreational facilities and transporta- tion within the Town; and WHEREAS, time-sharing is a special-review use under the provisions of the Town's zoning ordinance;, and WHEREAS, it has been the practice of the Town Council, in approving time-sharing as a special-review use, to require payment of recreation/transportation fees;-and WHEREAS, by the adoption of this ordinance such fees will be imposed uniformly on time-share units as a tax; NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON, COLORADO: Section 1. Definitions. With reference to this ordinance and the interpretation hereof, the following terms shall have the meanings specified: A. "Consideration" means and includes the actual cash paid and/or value of the property delivered, or contracted to be paid or delivered, in exchange for the transfer of ownership or title to, or any other possessory interest in a time-share unit and shall include the amount 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 time-share unit at the time of transfer. The term does not include the amount of any outstanding lien or encumbrance in favor of the United States, the state or of a municipal or quasi- governmental agency, corporation or district for taxes, special benefits or improvements. When it is not possible (solely in the discretion of the town manager) to determine the actual consideration exchanged, the tax shall be based upon the appraised value of the time-share unit as determined by the town manager. B. "Person" means any individual, corporation, business trust, estate, trust, partnership, association or other legal entity. The singular thereof shall include the plural. C. "Time-share unit" means time-sharing unit as defined in Section 17.08.650 of, the Municipal Code of the Town of Avon, as from time to time amended. D. "Time-share project" means any building or buildings or portions thereof approved by the Town Council of the Town to include time-share units. E. "Town manager" means the person appointed pursuant to Section 8.1.or Section 8.2 of the Town Charter or, if the office of town manager is vacant, the mayor pursuant to Section 8.1 of the aforementioned Charter. F. "Transfer" means any grant, conveyance or alienation of a time-share unit, as evidenced by any deed, instrument of conveyance or exchange, or any other writing wherein or whereby title to or possession of a time-share unit is granted, conveyed or alienated. G. "Week" means a-calendar week during which the use,' occupancy or possession of a.`person of a time-share unit is exclusive of the use, occupancy or possession of any other person within the meaning of Section 17.08.650 of the Municipal Code of the Town of Avon, as'- from time to time amended. Section 2. Imposition of tax on transfers - amount. There is hereby imposed a tax on all transfers of any week or weeks of time-share units located in the Town due and payable by the transferee at the -time'of the - 2 - transfer. The amount of the tax shall be,one-quarter of one-percent of the consideration for the transfer. Section 3. Levy of tax on use - amount On and after July 1, 1985, there is levied and shall be paid and collected an excise tax of $7.63 per unit per week per year on the use of any time-share unit located in the Town. A time share unit-shall be deemed to be in use during any week which has been-sold by a transferor of the unit, whether or not the unit is in fact occupied during that week. Section 4. Duty to collect tax on transfers.. It shall be the duty of every transferor of time-share units within the Town to keep and preserve suitable records of all transfers of time-share units and such other books or accounts as may be necessary to determine the amount of-tax on transfers for the collection of which such transferor is liable hereunder. It shall be the duty of every such transferor to keep and preserve for a period of-three years all such records, and all such records shall be open for examination at any time by the town manager or his duly authorized agent. Section 5. Duty to collect tax on use. It shall be the duty of every owners association created by the declaration of any time-share project,, as well as the duty of any management company under contract of any such owners association, to keep and preserve suitable records of all transfers of time-share units, and such other books or accounts as may be necessary to determine the amount of tax on use for the collection of which such owners association and management company are liable hereunder. It shall be the duty of every such owners association and management company to keep and preserve for a period of three years all such records and all such records shall be open for ex- amination at any time by the town manager or his duly authorized agents.. Any transferor of a time-share unit shall inform any prospective purchaser as to the extent to which any one - 3 - 0 0 time-share unit may be subject to a tax or other lien arising out of claims against or the tax liability of other owners of the same time-share unit or other units. Any tax on use imposed hereunder against an individual time-share unit shall be collected as part of the owners association fee and shall be remitted to the Town on the basis of one payment for each time-share unit. The tax for each time-share unit will be divided on a prorated basis among the time-share unit owners who collectively own any one time-share unit and will be paid along with the owners association fee paid by the time-share unit owners. Section 6. Tax in addition to other taxes. The tax imposed hereby shall be in addition to all other taxes imposed by the Town. Section 7. Unpaid tax to constitute lien-- Notification--Tax deemed a debt. A. The amount of the tax imposed by this ordinance, and penalty and interest due thereon, = is, assessed .against the unit 'transferred, and, if not paid when due, such tax, penalty and interest, if any, shall, constitute"a lien on the 'unit for the.amount thereof, which lien shall continue until the amount thereof is paid or until its discharge of record by , foreclosure or otherwise. B. If the tax is unpaid and delinquent, the town manager shall give written notification to the unit owners at the address shown on the deed or instrument, or their 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 town manager shall mark the same delin- quent on the town's tax roll and shall, at least once.each calendar year, but not sooner than the first day of Decem-- ber, certify such delinquencies, along with the interest and penalty, to the county treasurer; and the county treasurer - 4 - s 0 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 owed 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. Section .8. Recordkeeping. The town manager may require any person to make such return, render such state- ment or keep and furnish such records as the town manager may deem sufficient and reasonable to show whether or not such person is liable under this chapter for the payment or collection of the tax imposed in this ordinance. Section 9. Investigation of books. For the purpose of determining the amount of tax due, the town manager may hold investigations and hearings concerning any matters covered by this ordinance and may examine any relevant books, papers, records, or memoranda of any such person, requiring the attendance of any person and taking such testimony'and proof as may be necessary to properly ascertain any.tax,liability. The town manager 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 town manager 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 town manager may apply to the municipal judge for issuance of a subpoena. Section 10. Judge comp els attendance. The municipal judge of the town, upon the application of the town manager, may compel the attendance of witnesses, the - 5 - 0 0 production of books, papers, records or memoranda, and the giving of testimony before the town manager 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 the court. Section 11. Tax information confidential.. A. Except in accordance with judicial order; or as otherwise provided-in this ordinance,~th'e 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 ordinance. B. Nothing contained in this section 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 clas- sified as to prevent the identification of partic- ular 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 whom may become involved in litigation" with the town in which the information -nay become material. C. Reports and returns shall, be preserved for three years, and thereafter until the town manager shall order them destroyed. Section 12. License--Remittance. Every person or entity who has the duty to collect the tax imposed in' this ordinance must obtain, without charge, a license to collect the tax and must, report on forms prescribed by the town manager such taxes and remit to the town the-collected taxes on or before the twentieth day of the month for the preced- ing month or months.under report. - 6 - Section 13. Interest penalties. If remittances and reports are not received on the due dates specified in Section 12, a penalty shall be imposed in the amount of ten percent of the tax liability, and the total amount due, including tax and penalty, will bear interest at the rate of one and one-half percent per month or fraction thereof until such reports and remittances are received by the town manager. Section 14. Violation--Penalty. Any person violating any of the provisions of this ordinance or failing to comply with any requirement of the town manager or affirmative obligation imposed upon him by 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 five hundred dollars or by-imprisonment for not more than ninety days, or by both such fine and imprisonment. Section 15. 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, irrespec- tive 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 9th day of April , 1985 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 April , 1985 at 7:30 P.M. in the Municipal Building of the Town of Avon, - 7 - Colorado. - Allan R. Nottingh , Mayor C\ Patricia J Doyle Town Clerk INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED POSTED this 23rd day of April , 1985. ~-44 an R. ottingh , Mayor va.tricia j. Town Clerk O4/Rv040485 - 8 - 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 OF APRIL, 1985 AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD, AVON, COLORADO FOR THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE NO. 85-6, SERIES OF 1985: AN ORDINANCE ESTABLISHING A TRANSPORTATION AND RECREATIONAL AMENITIES TAX; PROVIDING METHODS FOR THE COLLECTION THEREOF; PROVIDING PENALTIES FOR THE VIOLATION HEREOF; AND'PROVIDING OTHER DETAILS IN REGARD 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•notice..given-and passed by order of the Town Council of the Town of Avon, Colorado. Dated this* 10th day of April, 1985. TOWN OF AVON, COLO Patricia Town Cler POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON ON APRIL 10th 1985. 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