HomeMy WebLinkAboutORDINANCE 06-71t;p
ORDINANCE NO.6-71
AN ORDINANCE AMENDING ORDINANCE NO.2L-7O
OF THE TOWN OF ESTES PARK,COLORADO,AND
CONCERNING A SCHEDULE OF SALES TAX FOR ThE
SALES TAX IMPOSED BY SAID ORDINANCE,SETTING
FORTH THE APPLICABLE BRACKETS FOR THE
COLLECTION OF SAID TAX AND PROVIDING FOR A
LICENSE FEE,A VENDOR’S FEE AND IMPOSING
PENALTIES.
BE IT ORDAINED BY ThE BOARD OF TRUSTEES OF ThE TOWN
OF ESTES PARK,COLORADO:
Section 1.That Ordinance No.2L-7O of the Town of
Estes Park,Colorado,is amended by adding thereto the
following:
Section 10.License Fee.For each license issued
under the provisions of this Ordinance,a fee of One Dollar
($1.00)shall be paid for each year,or fraction thereof,
for which said license is renewed.
Section 11.Schedule.The tax imposed by this
Ordinance shall be collected in accordance with the following
schedule:
BRACKETS:
2 LOCAL PAlE
$.01 through
.19 through
.52 through
.85 through
$.00
.01
.01
.02
.18
51
.8L
1 .00
SALES PRICE COLORADO 3 LOCAL 2 COMBINED
$.01 to .18 .00 .00 .00
.19 to .51 .01 .01 .02
.52 to .8L1 .02 .01 .03
.85 to 1.18 .03 .02 .05
1.19 to 1.51 .0L..03 .07
1.52 to l.8L1 .05 .03 .08
1.85 to 2.18 .06 .OL .10
2.19 to 2.51 .07 .05 .12
2.52 to 2.8L .08 .05 .13
2.85 to 3.18 .09 .06 .15
3.19 to 3.51 .10 .07 .17
3.52 to 3.8L .11 .07 .183.85 to L.l8 .12 .08 .20
L1.19 to L.51 .13 .09 .22
L.52 to L.8L{..1L .09 .23L.85 to 5.18 .15 .10 .25
..A
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a”—..
5.19 to 5.51 .16 .11 .27
5.52 to 5.8L .17 .11 .28
5.85 to 6.18 .18 .12 .30
6.19 to 6.51 .19 .13 .32
6.52 to 6.8L .20 .13 .33
6.85 to 7.18 .21 .1±.35
7.19 to 7.51 .22 .15 .37
7.52 to 7.8L .23 .15 .38
z.85 to 8.18 .2L .16 .LO
8.19 to 8.51 .25 .17 .L.2
8.52 to 8.8L .26 .17 .L3
8.85 to 9.18 .27 .18
9.19 to 9.51 .28 .19
9.52 to 9.8L .29 .19 .L8
9.85 to 10.18 .30 .20 .50
On sales in excess of j31.o0,the tax shall be 5 on each
full dollar of sales price,plus the tax shown in the above
schedule for the applicable fractional part of a dollar of
each such sales price.
Section 12.Vendor’s Fee.Every licensee,herein
called “vendor”,shall be liable and responsible for the pay
ment of an amount equivalent to two per cent of all sales
made by him of commodities or services as provided in this
Ordinance,and shall remit an amount equivalent to said two
per cent,as provided in this Ordinance,less three and
one-third per cent of the sum so remitted as a Vendor’s fee,
to cover his expense in collection and remittance of said tax.
Section 2.That Section 7 of Ordinance 2L-7O of the
Town of Estes Park,Colorado,is amended to read as follows:
Section 7.Penalty.(1)It shall be unlawful for
any person licensed under the provisions of this Ordinance
to refuse to make any return provided to be made by this
Ordinance,or to make any false or fraudulent return or
false statement on any return,or fail and refuse to make
payment of any taxes collected or due the Town under the
provisions of this Ordinance,or in any manner evade the
collection and payment of the tax provided for in this
Ordinance,or any part thereof,or to pay any license fee
due,or for any person or purchaser to fail or refuse to
pay such tax,or evade the payment thereof,or to aid and
abet another in any attempt to evade the payment of said tax.
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(2)Any person convicted of violating any of
the provisions of this Ordinance shall be punished by a fine
of not to exceed $300.00,or by imprisonment for not more
than 90 days,or by both such fine and imprisonment.
(3)In addition to the foregoing penalties,
any person licensed under the provisions of this Ordinance
who is delinquent in the payment of any sales taxes collected
in accordance with the provisions of this Ordinance shall
forfeit all rights he may have to the Vendorts fees provided
for in Section 12 of this Ordinance for all months that he
is delinquent in the payment of said taxes.
Section 3.Severability.If any provision of this
Ordinance or the application thereof to any person or circum
stances is held invalid,such invalidity shall not affect other
provisions or applications of the Ordinance which can be given
effect without the invalid provision or application,and to
this end the provisions of this Ordinance are declared to be
severable.
Section L.The Board of Trustees herewith finds,
determines and designates that this ordinance is necessary
for the immediate preservation of the public health and safety
for providing for taxes affects the public 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 ()days after its final passage,adoption and
publication.
Mayor
ATTh
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Town Clerk
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I,Dale C.Hill,being the duly appointed and acting Town Clerk
of the Town of Estes Park,Colorado,do hereby certify the above to be
a true and correct copy of an ordinance passed and adopted by the Board
of Trustees of the Town of Este s Park,at a regular meeting held on the
12th day of April,1971.
TOWN OF ESTES PARK
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State of Colorado
County of Larimer
Town of Estes Park
Dale G.Hill