HomeMy WebLinkAboutORDINANCE 20-70:(D 0
ORDINANCE NO.20-70
AN ORDINANCE AMENDING SECTION iLj.8-$OF ThE
MuNICIPAL CODE OF THE TOWN OF ESTES PARK,
COLORADO,THE SAME PERTAINING TO PAYMENT OF
AN ANNuAL OCCUPATION TAX UPON ThE BUSINESS
OF SELLING 3.2%BEER,MALT,VINOUS OR
SPIRITUOUS LIQuORS.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN
OF ESTES PARK,COLORADO:
Section 1.That the fourth paragraph of Section
iL.8-of the Municipal Code of the Town of Estes Park,
Colorado,be and the same is hereby amended to read:
The tax is assessed for the calendar year,or any
part thereof,except for those businesses selling 3.2 beer
the tax is assessed for the same fiscal year,or any part
thereof,of such businesses’license to sell such beer.No
pro-ration shall be made where the business is operated for
only a portion of a year;and no refund shall be made to any
person who discontinues said business during the year.
Interest shall accrue on all delinquent taxes herein provided
for from the day of delinquency until paid or collected,at
the rate of one per cent per month.
Section 2.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 the payment of an annual occupation tax upon the business
of selling 3.2 beer,malt,vinous or spirituous liquors
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 (5)days after
its final passage,adoption and publication.
‘
Mayor