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02-9100ORDINANCENO.2-91ANORDINANCEAMENDINGTHEOCCUPATIONTAXFORBEERANDLIQUORSALESINTHETOWNOFESTESPARK;COLORADO.BEITORDAINEDBYTHEBOARDOFTRUSTEESOFTHETOWNOFESTESPARK,COLORADO:Section.Chapter5.28oftheMunicipalCodeoftheTownofEstesParkisherebyamendedasfollows:5.28.010Definitions.Asusedinthischapter,thefollowingwordsorphrasesshallhavethefollowingmeanings:1.“Maltliquors”meansanybeverageincludingbeerobtainedbythealcoholicfermentationoranyinfusionordecoctionofbarley,malt,hopsoranyothersimilarproductsoranycombinationsthereofinwater,containingmorethan3.2%ofalcoholbyweight;2.“Spirituousliquors”meansanyalcoholicbeverageobtainedbydistillationmixedwithwaterandothersubstancesinsolutionandincludes,amongotherthings,brandy,rum,whiskey,ginandeveryliquidorsolid,patentedornot,containingalcoholandwhichisfitforuseforbeveragepurposes.Anyliquidorsolidcontainingbeerorwineincombinationwithanyotherliquorexceptasprovidedinthissectionshallnotbeconstruedtobemaltorvinousliquor,butshallbeconstruedtobespirituousliquor;3.“Vinousliquors”meansanywineandfortifiedwinesnotmorethantwenty—onepercentofalcoholbyvolumeandwhichcontainnotlessthanone—halfofonepercentandshallbeconstruedtomeanalcoholicbeveragesobtainedbythefermentationofthenaturalsugarcontentsoffruitsorotheragriculturalproductscontainingsugar;4.“3.2%beer”meansmaltliquorasdefinedinthissectioncontainingnotmorethan3.2%ofalcoholbyweight;5.“Operator”meansapersonlicensedbytheTownorStateofColoradotosell3.2%beer,malt,vinous,orspirituousliquorsforbeveragepurposesatretail,andwhoisengagedatanytimeduringthecalendaryearinsuchoperationintheTown;6.“Distributor”meansapersonwhodistributesintheTownmaltliquors,spirituousliquors,vinousliquorsor3.2%beerotherthanasanoperatorasdefinedinthissection. 00 /LI5.28.020Classification.Thebusinessofsellingatretailany3.2%beer,malt,vinousorspirituousliquorisdefinedandseparatelyclassifiedforthepurposeofthisChapterasfollows:Class“A”Operators:Alloperatorswhoarelicensedtosell3.2%beeronandoffthepremises;Class“B”Operators:Alloperatorslicensedtosellmalt,vinous,orspirituousliquorsasaRetailliquorstore,Liquor—licenseddrugstoreorClub;Class“C”Operators:Alloperatorslicensedtosellmalt,vinousorspirituousliquorsasBeerandwine,HotelandRestaurantandTavern.Class“D”Operators:Allnonprofitartsorganizationoperatorswhoarelicensedtosellbeer,wine,andspirituousliquorsforconsumptiononthepremisestoitspatronsinconnectionwithaproductionorperformance.5.28.030Declarationofpolicyandpurpose.TheBoardofTrusteesfinds,determinesanddeclaresthat,consideringthenatureofthebusinessofsellingatretail3.2%beer,malt,vinousorspirituousliquorsforbeveragepurposesandtherelationsofsuchbusinesstothemunicipalwelfare,aswellastherelationthereoftotheexpendituresrequiredbytheTownandaproper,justandequitabledistributionoftaxburdenswithintheTown,andallothermatterspropertobeconsideredinrelationthereto,thattheclassificationofthebusinessasaseparateoccupationisreasonable,proper,uniformandnondiscriminatoryandthattheamountoftaximposedbythissectionisreasonable,proper,uniformandnondiscriminatoryandnecessaryforajustandproperdistributionoftaxburdenswithintheTown.5.28.040Levyoftax.Thereisleviedandassessedfor1991andforeachyearthereafteranannualoccupationtaxuponthebusinessofselling3.2%beer,malt,vinousorspirituousliquors,intheTown,asthatoccupationhasbeenclassifiedinthisChapterasfollows:ForallClass“A”Operators$375.00ForallClass“B”Operators470.00ForallClass“C”Operators620.00ForallClass“D”Operators150.005.28.050Paymentoftax.ThetaxleviedinSection5.28.040shallbedueandpayabletotheTownonthedatetheapplicationforthelicensetosellthebeerandliquorsisfiledwiththeTownandonthefilingofarenewalapplicationthereafter.IntheeventthepremisesareannexedtotheTown,thetaxleviedinSection5.28.040shallbeproratedfrom—2— o0UI—t-c;k.2•Y.-i:&iriF 00thedateofannexationtothedateofissuanceofthelicense.Thetaxshallbedelinquentfromthedatethetaxisdue.Interestshallaccrueonalldelinquenttaxesfromthedayofdelinquencyuntilpaidorcollected,attherateofoneandone—halfpercentpermonth.IntheeventalicenseisnotgrantedorrenewedbytheTownortheStateofColorado,theoccupationtaxpaiduponthefilingoftheapplicationorrenewalapplicationshallberefunded.Asuspensionorrevocationofalicenseduringanycalendaryearshallnotentitletheoperatortoanyrefundoftheoccupationtax.Apermanentortemporaryclosingofthebusinessshallnotentitletheoperatortoanyrefundoftheoccupationtax.5.28.060Levyoftaxondistributor.Thereisleviedandassessedfor1991andforeachyearthereafteranannualoccupationtaxof$200.00uponeachdistributorofmaltliquors,spirituousliquors,vinousliquors,or3.2%beer,withintheTown,asthatoccupationhasbeendefinedinthisChapter.Thetaxisassessedforthecalendaryear,oranypartthereof,inwhichthedistributorbeginsthedistributionofmaltliquors,spirituousliquors,vinousliquors,or3.2%beer,withintheTown.Noprorationshallbemadewheretheoccupationiscarriedonforonlyaportionofayear;andnorefundshallbemadetoanydistributorwhodiscontinueshisoccupationwithintheTownduringtheyear.Interestshallaccrueonalldelinquenttaxeshereinleviedfromthedaythetaxbecomesdelinquentuntilpaidorcollected,attherateofoneandone—halfpercentpermonth.5.28.070Paymentoftax.ThetaxleviedbySection5.28.060shallbedueandpayabletotheTownonJanuary20thofeachyear.5.28.080Failuretopaytaxanoffense.Failuretocomplywiththetermsofthischaptershallconstituteanoffenseandviolationofthiscode.Theprivilegeandrighttoengageinthesellingordistributionof3.2%beer,malt,vinousorspirituousliquorsshallnotbepermittedunlessallprovisionsofthisChapteraremet.5.28.090unlawfultosellordeliveruntiltaxpaid.Itshallbeunlawfulforanyoperatorordistributororhisagent,employeeorservanttosellordeliverwithintheTownuntiltheoccupationtaxprovidedforinthisChapterispaid.—3— C 00Section2.ThisOrdinanceshalltakeeffectonFebruary12,1991.Section3.TheadoptionofthisOrdinanceisherebydeclaredanemergencyduetothefactthatitisnecessarytoimmediatelyimposetheabovestatedOccupationTaxand;WHEREAS,itistheopinionoftheBoardofTrusteesthatanemergencyexistsandthisOrdinanceshalltakeeffectandbeenforcedimmediatelyafteritspassage,adoptionandsignatureoftheMayor.PASSEDANDADOPTEDBYTHEBOARDOFTRUSTEESOFTHETOWNOFESTESPARK,COLORADOTHIS/0,eDAYOF____________,1991.TOWNOFESTESPARKBy:___________MayorATTEST:TownClerkIherebycertifythattheaboveordinancewasintroducedandradatameetingoftheBoardofTrusteesonthe/2dayofctttotg.,1991,andpublishedinanewspaperofgeneralpublicatibnintheTownofEstesPark,Colorado,onthe/Sdayof___________________,1991.tcTownClerk—4— 0C)