TC Ord. No. 1993-06 Amending Chapter 3.08 (Sales Tax) of the Muni Code of the Town of Avon to exempt the taxation of sales by charitable institutionsTOWN OF AVON
ORDINANCE NO. 93- 6
SERIES OF 1993
COLORADO:
AN ORDINANCE AMENDING CHAPTER 3.08 (SALES TAX)
OF THE MUNICIPAL CODE OF THE TOWN OF AVON TO
EXEMPT THE TAXATION OF SALES BY CHARITABLE
INSTITUTIONS
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF AVON,
Section 1. Amendment. The definition of "retailer"
contained in Section 3.08.010 (entitled "Definitions") of Chapter
3.08 of Title 3 of the Municipal Code of the Town of Avon is
amended to read as follows:
"'Retailer' means any person selling, leasing or renting
tangible personal property or services at retail. Retailer shall
include any:
(1) Auctioneer;
(2) Salesperson, representative, peddler or canvasser, who makes
sales as a direct or indirect agent of or obtains such property or
services sold from a dealer, distributor, supervisor or employer;"
Section 2. Amendment. Subsection B of Section 3.08.050
(entitled "Exempt taxpayers") of Chapter 3.08 of Title 3 of the
Municipal Code of the Town of Avon is amended to read as follows:
"B. Sales by or to religious, charitable and eleemosynary
institutions, in the conduct of their regular religious, charitable
and eleemosynary functions and activities."
Section 3. 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.
Section 15. Effective Date. This Ordinance shall take
effect as of July 1, 1993, and
consummated on or after said date.
INTRODUCED, PASSED ON
this 27th day of July,
shall be held at the
Town of Avon, Colorado
P.M. in the Municipal
shall apply to transactions
FIRST READING, APPROVED AND
1993 and a public hearing of
regular meeting of the Town
on the 10thday of August
ORDERED POSTED,
this Ordinance
Council of the
1993 at 7:30
Building of the Town of Avon, Colorado.
test:
Town Cler
Mayor
INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED POSTED
this 10th day of August . 1993.
Mayo
Attest:
Town Cle k
Approved as to Form:
Town Attorney
L
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
10TH DAY OF AUGUST, 1993, AT THE TOWN HALL FOR THE PURPOSE
OF CONSIDERING THE ADOPTION OF ORDINANCE NO. 93-6, SERIES OF
1993:
AN ORDINANCE AMENDING CHAPTER 3.08 (SALES TAX) OF THE
MUNICIPAL CODE OF THE TOWN OF AVON TO EXEMPT THE TAXATION OF
SALES BY CHARITABLE INSTITUTIONS
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 posted by order of the Town Council
of the Town of Avon, Colorado.
Dated this 28th day of July, 1993.
TOWN OF AVON, COLORADO
BY:
Patty Neyart
Town Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON
ON JUly 28, 1993:
AVON POST OFFICE IN THE MAIN LOBBY
CITY MARKET IN THE MAIN LOBBY
COASTAL MART, INC.; AND
AVON MUNICIPAL BUILDING IN THE MAIN LOBBY