HomeMy WebLinkAboutORDINANCE 02-910 0
ORDINANCE NO.2-91
AN ORDINANCE AMENDING THE OCCUPATION
TAX FOR BEER AND LIQUOR SALES IN THE
TOWN OF ESTES PARK;COLORADO.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES
PARK,COLORADO:
Section.Chapter 5.28 of the Municipal Code of the Town of
Estes Park is hereby amended as follows:
5.28.010 Definitions.As used in this chapter,the
following words or phrases shall have the following meanings:
1.“Malt liquors”means any beverage including beer
obtained by the alcoholic fermentation or any infusion or
decoction of barley,malt,hops or any other similar products or
any combinations thereof in water,containing more than 3.2%of
alcohol by weight;
2.“Spirituous liquors”means any alcoholic beverage
obtained by distillation mixed with water and other substances in
solution and includes,among other things,brandy,rum,whiskey,
gin and every liquid or solid,patented or not,containing
alcohol and which is fit for use for beverage purposes.Anyliquidorsolidcontainingbeerorwineincombinationwithany
other liquor except as provided in this section shall not be
construed to be malt or vinous liquor,but shall be construed to
be spirituous liquor;
3.“Vinous liquors”means any wine and fortified wines not
more than twenty—one percent of alcohol by volume and which
contain not less than one—half of one percent and shall be
construed to mean alcoholic beverages obtained by the
fermentation of the natural sugar contents of fruits or otheragriculturalproductscontainingsugar;
4.“3.2%beer”means malt liquor as defined in this section
containing not more than 3.2%of alcohol by weight;
5.“Operator”means a person licensed by the Town or State
of Colorado to sell 3.2%beer,malt,vinous,or spirituousliquorsforbeveragepurposesatretail,and who is engaged at
any time during the calendar year in such operation in the Town;
6.“Distributor”means a person who distributes in the Town
malt liquors,spirituous liquors,vinous liquors or 3.2%beer
other than as an operator as defined in this section.
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5.28.020 Classification.The business of selling at retail
any 3.2%beer,malt,vinous or spirituous liquor is defined andseparatelyclassifiedforthepurposeofthisChapterasfollows:
Class “A”Operators:All operators who are licensed to sell
3.2%beer on and off the premises;
Class “B”Operators:All operators licensed to sell malt,
vinous,or spirituous liquors as a Retail liquor store,Liquor—
licensed drugstore or Club;
Class “C”Operators:All operators licensed to sell malt,
vinous or spirituous liquors as Beer and wine,Hotel and
Restaurant and Tavern.
Class “D”Operators:All nonprofit arts organization
operators who are licensed to sell beer,wine,and spirituous
liquors for consumption on the premises to its patrons in
connection with a production or performance.
5.28.030 Declaration of policy and purpose.The Board of
Trustees finds,determines and declares that,considering the
nature of the business of selling at retail 3.2%beer,malt,
vinous or spirituous liquors for beverage purposes and therelationsofsuchbusinesstothemunicipalwelfare,as well as
the relation thereof to the expenditures required by the Town and
a proper,just and equitable distribution of tax burdens within
the Town,and all other matters proper to be considered inrelationthereto,that the classification of the business as a
separate occupation is reasonable,proper,uniform and nondiscri
minatory and that the amount of tax imposed by this section is
reasonable,proper,uniform and nondiscriminatory and necessary
for a just and proper distribution of tax burdens within the
Town.
5.28.040 Levy of tax.There is levied and assessed for
1991 and for each year thereafter an annual occupation tax upon
the business of selling 3.2%beer,malt,vinous or spirituous
liquors,in the Town,as that occupation has been classified inthisChapterasfollows:
For all Class “A”Operators $375.00
For all Class “B”Operators 470.00
For all Class “C”Operators 620.00
For all Class “D”Operators 150.00
5.28.050 Payment of tax.The tax levied in Section
5.28.040 shall be due and payable to the Town on the date the
application for the license to sell the beer and liquors is filed
with the Town and on the filing of a renewal applicationthereafter.In the event the premises are annexed to the Town,
the tax levied in Section 5.28.040 shall be prorated from
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the date of annexation to the date of issuance of the license.
The tax shall be delinquent from the date the tax is due.Interest shall accrue on all delinquent taxes from the day ofdelinquencyuntilpaidorcollected,at the rate of one and
one—half percent per month.In the event a license is notgrantedorrenewedbytheTownortheStateofColorado,theoccupationtaxpaiduponthefilingoftheapplicationorrenewalapplicationshallberefunded.A suspension orrevocationofalicenseduringanycalendaryearshallnotentitletheoperatortoanyrefundoftheoccupationtax.Apermanentortemporaryclosingofthebusinessshallnotentitletheoperatortoanyrefundoftheoccupationtax.
5.28.060 Levy of tax on distributor.There is levied
and assessed for 1991 and for each year thereafter an annualoccupationtaxof$200.00 upon each distributor of maltliquors,spirituous liquors,vinous liquors,or 3.2%beer,within the Town,as that occupation has been defined in thisChapter.
The tax is assessed for the calendar year,or any partthereof,in which the distributor begins the distribution ofmaltliquors,spirituous liquors,vinous liquors,or 3.2%beer,within the Town.No proration shall be made where theoccupationiscarriedonforonlyaportionofayear;and norefundshallbemadetoanydistributorwhodiscontinueshisoccupationwithintheTownduringtheyear.Interest shallaccrueonalldelinquenttaxeshereinleviedfromthedaythetaxbecomesdelinquentuntilpaidorcollected,at the rate ofoneandone—half percent per month.
5.28.070 Payment of tax.The tax levied by Section5.28.060 shall be due and payable to the Town on January 20thofeachyear.
5.28.080 Failure to pay tax an offense.Failure tocomplywiththetermsofthischaptershallconstituteanoffenseandviolationofthiscode.The privilege and righttoengageinthesellingordistributionof3.2%beer,malt,vinous or spirituous liquors shall not be permitted unless allprovisionsofthisChapteraremet.
5.28.090 unlawful to sell or deliver until tax paid.Itshallbeunlawfulforanyoperatorordistributororhisagent,employee or servant to sell or deliver within the TownuntiltheoccupationtaxprovidedforinthisChapterispaid.
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Section 2.This Ordinance shall take effect on February
12,1991.
Section 3.The adoption of this Ordinance is herebydeclaredanemergencyduetothefactthatitisnecessaryto
immediately impose the above stated Occupation Tax and;
WHEREAS,it is the opinion of the Board of Trustees that an
emergency exists and this Ordinance shall take effect and beenforcedimmediatelyafteritspassage,adoption and signature
of the Mayor.
PASSED AND ADOPTED BY THE BOARD OF TRUSTEES OF THE TOWN
OF ESTES PARK,COLORADO THIS /0,e DAY OF
____________,
1991.
TOWN OF ESTES PARK
By:___________
Mayor
ATTEST:
Town Clerk
I hereby certify that the above ordinance was introduced andradatameetingoftheBoardofTrusteesonthe/2 day ofctttotg.,1991,and published in a newspaper of generalpublicatibnintheTownofEstesPark,Colorado,on the /S day
of
___________________
,1991.tc
Town Clerk
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