HomeMy WebLinkAboutORDINANCE 136-530
ORDINANCE NO./
AN ORDINANCE CONCERNING REVENUE AND IMPOSING AN
OCCUPATIONAL TAX UPON THOSE ENGAGED IN THE SALE
OF MA.LT,VINOUS AND SPIRITUOUS LIQUORS AT RETAIL
AND TO SECURE A PROPER DISTRIBUTION OF THE BURDEN
OF TAXATION.
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF ESTES PARK,
COLORADO:
Section 1.Definitions:As used words and phrases shall
have the following meanings,respectively:
(a)“Malt Liquors”shall include beer and shall be
construed to mean any beverage obtained by the alcoholic
fermentation of any infusion or decoction of barley,
malt,hops or any other similar products or any combination
thereof in water,containing more than 3.2 per cent of
alcohol by weight.
(b)“Vinous Liquors”shall include wine and fortified
wines not exceeding 21 per cent of alcohol by volume
and shall be construed to mean alcoholic beverage obtained
by the fermentation of the natural sugar contents of
fruits or other agricultural produce containing sugar.
Cc)“Spirituous Liquors”shall be construed to mean 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 are
fit for use for beverage purposes.Any liquid or solid
containing beer or wine in combination with any other
liquor except as above provided shall not be construed to
be malt or vinous liquors,but shall be construed to be
spirituous liquor.
Cd)“3.2 Beer”Malt Liquor as herein defined containing
not more than 3.2 per cent of alcohol by weight.
Ce)“Medicinal Liquors.”Any liquor sold by a duly
licensed pharmacist or drug store solely on a bona fide
doctor’s prescription.
(f)The Word “person”used in this ordinance shall
include persons,partnerships,associations,organizations,
or corporations.
(g)“Operator”means a person licensed by law to sell
malt,vinous,or spirituous liquors,other than medicinal
liquors,for beverage purposes at retail and who is engaged
at any time during the calendar year in such operation in
the Town of Estes Park,Colorado.
Section 2.Classification:The business of selling at retail,
any 3.2 per cent beer,malt,vinous or spirituous liquor other than
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medicinal liquors,for beverage purposes is hereby defined and
separately classifed as such occupation for the purpose of this
ordinance as follows:
Class “A”Operators:All operators who are licensed to
sell beer,wine and spirituous liquors for consumption
on the premises as hotels or restaurants shall be Class
“A”Operators.
Class “B”Operators:All operators licensed to sell
malt,or vinous liquors only by the drink for con
sumption on the premises shall be Class “B”Operators.
Class “C”Operators:All operators licensed as retail
stores to sell in original containers,malt vinous or
spirituous liquors for consumption off the premises
shall be Class “C”Operators.
Class “D”Operators:All operators licensed as Drug
Stores to sell malt,vinous,or spirituous liquors in
original containers for consumption off the premises
shall be Class “ID”Operators.
Class “E”Operators:All operators licensed to sell
malt,vinous,or spirituous liquors as clubs are Class
“E”operators.
Class “F”Operators:All operators licensed to sell
only 3.2 per cent beer either by the drink for consumption
on the premises or in the original containers shall be
Class “F”Operators.
Section 3.Declaration of Policy and Purpose:The Board
of Trustees hereby finds,determines and declares that considering the
nature of the business of selling at retail 3.2 per cent beer,malt,
vinous,or spirituous for beverage purposes,and the relation of such
business to the welfare,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
properto be considered in relation thereto,that the classification of
said business as a separate occupation is reasonable,proper,uniform,
and nondiscriminatory and that the amount of tax imposed by this
ordinance be reasonable,proper,uniform,and nondiscriminatory and
necessary for a just and proper distribution of tax burdens with the
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Town of Estes Park,Colorado.
Section f,There is hereby levied and assessed for the
year 1951f and for each year thereafter an annu.a].occupation tax upon
the business of selling 3.2 per cent beer,malt,vinous or spirituous
liquors,except medicinal liquors,in the Town of Estes Park,
Colorado,as said occupations have been herein classified as follows:
For all Class “A”Operators the sum of
For all Class “B”Operators the sum of
For all Class “C”Operators the sum of ./c14 --°-.$
For all Class “D”Operators the sum of .Ja P.$
For all Class “E”Operators the sum of .5’.ôc ?•$
For all Class “F”Operators the sum of •/.OQ ä,$
Section 5.Such tax shall be due and payable to the
Treasurer of the Town of Estes Park,Colorado,on January 1st of
each year and shall be delinquent on February 1st of the same year.
Prepayment of said 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 of the Town to execute and deliver to the operator paying the
tax,Revenue Receipt showing the name of the operator paying the
tax,the date of payment,the annual period for which the tax is
paid,and the place at which the operator conducts business.
The operator shall,at all times,during said year,keep
the said receipt posted in a conspicuous place in his place of business.
The tax is assessed for the calendar year,or any portion
thereof,and no pro—ration shall be made where the license is obtained
or used 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.
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Section 6.No delinquency in payment of the tax herein
provided for shall be grounds for suspension or revocation of any
license granted to any such operator by any licensing authority
pursuant to the statutes enacted by the General Assembly of Colorado,
and in the performance of any duties imposed upon the Board of Trustee
of the Town as a licensing authority by said statutes,the Board of
Trustees shall exclude from consideration any delinquency in payment
of the tax herein provided for.
Section 7.The Town of Estes Park,Colorado,shall
have the right to recover all sums due by the terms of this ordinance,
by judgment and execution thereon in a civil action,in any Court of
competent jurisdiction;such remedy shall be cumulative with all
other remedies provided herein for the enforcement of this ordinance.
Section 8.Failure to comply with the terms of this
ordinance by payment of taxes,securing and posting a receipt there—
for,and to otherwise comply with the terms of this ordinance,shall
constitute an offense and violation of this ordinance.Every person
violating this ordinance shall be fined not more than 43OO.OO for
each offense,and delinquency for each calendar month shall constitute
a separate offense,but no conviction for such a violation shall work
as a revocation of the licenses of the defendant issued under the
laws of the State of Colorado.
section 9.Safety Clause.The Board of Trustees of the
Town hereby finds,determines and declares that this ordinance is
necessary for the immediate preservation of the public peace,health,
safety and general welfare of the Town and its inhabitants.
Section 10.Emergency:In the opinion of the Board of
Trustees of the Town an emergency exists;therefore,this ordinance
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shall take effect and be in force from and after its passage and
publication as required by law.
Approved,passed and adopted this
__________
day of
___________,
1953.
pprove :
Attest:4
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