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Home My WebLink AboutORDINANCE 24-70Q ORDINANCE NO.24-70 AN ORDINANCE CONCERNING REVENUE AND IMPOSING A SATES TAX UPON THE SELLING OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND THE FURNISHING OF CERTAIN SERVICES UPON EVERY RETAILER AND CERTAIN FURNISHERS OF SERVICES IN THE TOWN OF ESTES PARK,COLORADO AND TO PROVIDE PENALTS WITH RESPECT TUERETO. BE IT ORDAINED BY THE BOARD OF TRUSTEES OP TUE TOWN OF ESTES PARK,COLORADO: Section 1.Purpose.The purpose of this Ordinance is to impose a sales tax on the orivilege of selling tangible personal property at retail and the furnishing of services rs tbe same are taxable pursuant to Section L,Article 5,Chapter 138,C.B.S.1963,as amended,up on every retailer in and furnisher of such services in the Town of Estes Perk,Colorado. Section 2.Definitions.For the ournoses of this Ordinance,the definitions of words herein contained shall be as defined in Section 2,Article 5,Chapter 138,C.B.S.1963., as amended,and said definitions are incorporated herein by this reference. Section 3.Licenses. 3-1.It shall be unlawful for any person to engage in the business of selling tangible personal property at retail, or to furnish services that are taxable pursuant to Section Li., Article 5,Chapter 138,C.B.S.1963,as amended,without first havinp,obtained a license therefor.Such license shall,be p;rented and issued by the Town Clerk and shall he in force and effect until the 31st day of December of the year in which it is issued,unless sooner revoked. 3-2.Such licenses shall be granted and renewed only upon application statini the name and address of the person desirin such a license,the name of such business and the location and such other facts as the Town Clerk may require. •Q 3—3.It shall be the duty of each licensee on or before January 1st of each year durinp,which this Ordinance remains in effect to obtain a renewal thereor if the licensee remains in the retail business or furnishes services or liable to account for the tax herein provided,but nothing,herein con tained shell be construed to empower the Town Clerk to refuse such renewal except revocation for cause of licensee’s prior license. 3—LL.In case business is transected at one or more separate prenises by one person a separate license for each place of business shell be required. 3—5.Any person engaged in the business of selling tangible personal property at retail in the Town,or the furnishin2.of services to the Town as provided in Section 3—1, without having secured a license therefore,except as specifi cally provided herein,shall be guilty of a violation of this Ordinance. 3-6.Each license shall be numbered and shall show the name,residence,place and character of business of the licensee and shall be posted in a conspicuous place in the place of business for which it is issued.No license shall be transferrable. 3—7.No license shall be required for any person en gaged exclusively in the business of selling,commodities or the furnishing of service which are exempt from taxation under this Ordinance. Section L.General Provisions end Exemptions From Taxation. L—l.For the purpose of collection,administration end enforcement of this Ordinance by the Director of Revenue, the provisions of C.R.S.139—5-lL’,1963,as amended,shall be deemed applicable and incorporated into this Ordinance. )-2.The amount subect to tax under this Ordinance shell not include the State Sales end Use Tax imposed by Article 5,Chapter 138,C.B.S.1963,as amended. b—3.For the purpose of this Ordinance,all retail sales shall be considered consumed at the place of business -2- t C a of the retailer,unless the tangible personal nronerty sold is delivered by the retailer or his ar:ent to a destination outside the limits of the Town of Estes Park,or to a coon carrier for delivery to 2.destination outside the limits of the Town of Estes Park. The gross receiuts from sles shall include delivery charges,when such charges are subject to the State Sales and Use Tax imposed by Article 5 of Chapter 139,C.R.$. 1963,as amended,regardless of the places to which delivery is made. 1—5.In the event a retailer has no perranent place of business in the Town of Estes Park,or more than one place of business,the place or places ot which the retail sales are consum;ated for the purpose of this sales tax shall he determined by the provisions of Article 5 of Chapter l3,C.R.S.1963,s amended,and by the rules and regulations oromulgated by the Department of Revenue. L-6.All sales of personal property on which a specific ownership tax has been paid or is payable shall be exempt from this sales tax when such sales meet both of the following con ditions: (a)The purchaser is a nonresident of,or has its nrincipal place of business outside of the Town of Estes Park;and (b)Such pcrsonal pronerty is registered or re— quircd to be registered outside of the limits of the Town of Estes Park under the laws of the State of Colorado. Section 5.Schedule of Sales Tax. 5—1.There is hereby imposed on all sales of tangible personal propcrty,and the furnishinr of services as nrovided in Section 3—1,a tax equal to per cent of the gross receipts. The imnosition of the tax on individual sales and services shall he in accordance with schedules set forth in the rules and re— ulations promulgated by the Department of Revenue or by separate S ft ,.,I.• I Ai*4 :...— ordinance of the Town of Estes ,er1r. —2.The collection.administration and enforcement of this sales tax shell be performed by the Director of Revenue of the State of Colorado in the same manner as the collection, administration end enforcertent of the State Sales Tax.The provisions of Article of Charter 13B,C.R.S.1063,as amended, and all rles end regilations orormlgated by the Director of Revenue shall govern the collection,administration and enforce ment of the sales tax imposed by this Ordinance. Section 6.Election and Amendments. 6—1.Before this sales tax ordinance shall become effective it shall receive the approval of a majority of the qu lified electors of the Town of Estes Par1at a srecial election to he held on February 23,1971. 6—2.The Board of Trustees nay amend,alter or change this Ordinance,except as to the per centum rate of tax herein imposed,subsequent to adortion by a makrity vote of the Board of Trustees.Such Amendment,alteration or chenp.e need not be submitted to the electors of the Town for their aniDroval. Section 7.Penalty.Any person convicted of violatin any of the provisions of this Ordinance shall be punished by a fine of not to exceed !53OO.OO,or by imprisonment for not more than 90 days,or by both such fine and imprisonment. Section B.Effective Date.This Ordinance shall take effect July 1,1971,and shall apply to all retail sales unless exempt made on or after that date. Section ..Severability.If any nrovision of this Ordinance or the annlicetion th ereof to any person or circmn— stances is held invalid,such invalidity shall not affect other provisions or applications of the Ordin ance which can be aiven effect without the invalid provision or apnlication,and to this end the provisions of this Ordinance are declared to he severable. •1, Section 10.The Board of Trustees herewith finds, determines and designates that this ordinance is necessary for the imediate oreservation of the public health and safety for providing for taxes affects the oublic health end safety, and whereas,in the oninion of the Board of Trustees an emergency exists,this ordinance shall take effect and be in force five (5)days after its final passage and publication. READ,PASSED,ADOPTED A ELECTION ORDERED this /% day of _______ ,/27t2 ATTEST: /fz z’ ___ own Clerk State of Colorado County of Larimer Town of Estes Park 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 Estes Park,at a regular meeting held on the 14th day of December,1970. TOWN OF ESTES PARK Dale C.Hill —