TC Ord. No. 1986-27ck,s
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ORDINANCE NO. 86 - 2
AN ORDINANCE AMENDING CHAPTER 3.32 OF THE MUNICIPAL
CODE OF THE TOWN OF AVON AS IT RELATES TO COLLECTION
OF AND LIABILITY FOR THE TAX ON THE USE OF TIME-SHARE
UNITS AND PROVIDING PENALTIES FOR THE VIOLATION HEREOF
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON
COLORADO:
Section 1. Amendment. Section 3.32.030, Chapter
3.32 of Title 3, Municipal Code of the Town of Avon, is
amended to read as follows:
"3.32.030 Levy of tax on use--Amount. As of
January 1, 1987, and on the first day of January
of each year thereafter, there is levied and shall
be paid and collected an excise tax of ten dollars
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 which has been
sold by a transferor of the unit, whether or not
the unit is in fact occupied."
Section 2. Amendment. Paragraph A of section
3.32.070, chapter 3.32 of title 3, Municipal Code of the
Town of Avon, is amended to read as follows:
"A. The amount of the tax imposed by this chap-
ter, and penalty and interest due thereon, is
assessed against the unit transferred or used,
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 other-
wise."
Section 3. Amendment. Paragraph C of section
3.32.070, chapter 3.32 of title 3, Municipal Code of the
Town of Avon, is amended to read as follows:
"C. The amount of the tax, penalty and interest
imposed under the provisions of section 3.32.070
shall be deemed a debt owed to the town by the
transferor of any time-share unit. The amount of
the tax, penalty and interest imposed under the
provisions of section 3.32.030 shall be deemed a
debt owed to the town jointly and severally by the
owners of the time-share unit, the owners asso-
ciation having the duty to collect and remit the
tax and any management company under contract of
any such owners association. Any person owing
money to the town under the provisions of this
chapter shall be liable to an action brought in
the name of the town for the recovery of such
amount."
Section 4. Amendment. Section 3.32.120, chapter
3.32 of title 3, Municipal Code of the Town of Avon, is
amended to read as follows:
"3.32.120 License--Remittance. Every person who
has the duty to collect the tax imposed by section
3.32.030 must obtain, without charge, a license to
collect the tax and must report on forms pre-
scribed by the town manager such taxes and remit
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to the town the collected tax in twelve monthly
installments to be paid no later than the twenti-
eth day of each month."
Section 5. Effective Date. This ordinance shall
become effective seven days after public notice following
final passage for the tax year beginning January 1, 1987.
Section 6. Violations and Penalties. It is
unlawful for any person to violate any provision hereof.
Any person who violates any provision of this Ordinance
shall be punished by a fine of not more than five hundred
dollars or by imprisonment for a period of not more than
ninety days or by both such fine and imprisonment. Any such
person shall be guilty of a separate offense for each and
every day during any portion of which a violation of any
provision of this ordinance is continued or permitted by
such person and shall be punished accordingly.
Section 7. 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 December, 1986, 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 13th day of January, 1987 at 7:30 P.M. in the Munici-
pal Building of the Town of Avon, Colorado.
ATTEST:
Barbara R. Joseph
Deputy Town Clerk
Allan R. Nottingham !Mayor
INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED
POSTED this 13th day of January, 1987.
Allan R. Nottingham, Mayor
ATTEST:
Patricia J. Doyle
Town Clerk
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 13TH DAY OF
JANUARY, 1987, AT THE TOWN HALL, FOR THE PURPOSE OF CONSIDERING
THE ADOPTION OF ORDINANCE NO. 86-27, SERIES OF 1986:
AN ORDINANCE AMENDING CHAPTER 3.32 OF THE MUNICIPAL CODE OF THE
TOWN OF AVON AS IT RELATES TO COLLECTION OF AND LIABILITY FOR
THE TAX ON THE USE OF TIME-SHARE UNITS 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
this ordinance.
This notice is given and published by order of the Town Council of
the Town of Avon.
Dated this 10th day of December, 1986.
TOWN OF AVON, COLORADO
BY:
arbara R. Jo e h,
Deputy Town Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON
ON DECEMBER 11th, 1986.
AVON POST OFFICE - MAIN LOBBY
CITY MARKET - MAIN LOBBY
PESTER GAS STATION
AVON MUNICIPAL BUILDING - MAIN LOBBY
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