HomeMy WebLinkAboutORDINANCE 27-73ORDINANCE NO.27-73
AN ORDINANCE Af1LENDING CHAPTER 5.28 OF
THE MUNICIPAL CODE OF THE TOWN OF ESTES
PARK,COLORADO,RELATING TO THE DISTRI
BUTION OF BEER AND LIQUOR AND A TAX
THEREON.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN
OF ESTES PARK,COLORADO:
Section 1.Section 5.28.010 of the Municipal Code
of the Town of Estes Park,Colorado,is hereby amended by
adding thereto the following:
7.“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.
Section 2.Chapter 5.28 of the Municipal Code of
the Town of Estes Park,Colorado,is hereby amended by adding
thereto the following:
5.28.090 Levy of tax on distributor.There is levied
and assessed for 1974 and for each year thereafter an annual
occupation tax of 35.OO upon each distributor of malt liquors,
spirituous liquors,vinous liquors or 3.2%beer,within the
town,as that occupation has been defined in this chapter.
The tax is assessed for the calendar year,or any part
thereof,in which the distributor begins the distribution of
malt liquors,spirituous liquors,vinous liquors or 3.2%beer
within the town.No proration shall be made where the
occupation is carried on for only a portion of a year;and
no refund shall be made to any distributor who discontinues
his occupation within the town during the year.Interest shall
accrue on all delinquent taxes herein levied from the day the
tax becomes delinquent until paid or collected,at the rate of
one percent (1%)per month.
5.28.200 Payment of tax.The tax levied by section
5.28.090 shall be due and payable to the town treasurer on
January 1 of each year and shall be delinquent on February 1
of the same year.Payment of the tax may be made in the month
of December preceding the due date.
Upon receipt of such tax,it shall be the duty of the
town clerk to execute and deliver to the distributor paying
the tax a revenue receipt showing the name of the distributor,
the date of payment and the annual period for which the tax
is paid.
Section 5.The board of trustees of the town of Estes
Park,Colorado,herewith finds,determines and designates that
this ordinance is necessary for the immediate preservation of
the public peace,health and safety for the taxation of
distributors of malt liquors,spirituous liquors,vinous
liquors or 5.2%beer affects the public peace,health and
safety,and whereas in the opinion of the board of trustees
an emergency exists,this ordinance shall take effect and be
in force five (5)days after its final passage,adoption and
publication.
PASSED BY THE BOAR])OF TRUSTEES AND SIGNED THIS
DAY OF ,1975.
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Mayor /
TOWN OF ESTES PARK,COLORADO
(SEAL)
ATTST.:7)4(_/
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-Town Clerk
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