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ORDINANCE No.1f 9
(Series of 1988)
i
AN ORDINANCE REPEALING AND REENACTING SECTION '12-102 OF ARTICLE
V. OF CHAPTER 21 OF THE MUNICIPAL CODE CONCERNING THE TAX LEVY
FOR THE OCCUPATION TAX
WHEREAS, the city Council has reviewed the amount of the
occupation tax and has determined it does not relate to the
significant cost of services provided by the City and,
WHEREAS, the City Council, recognizing that the cost of City-
provided services has increased steadily over the past six years
and the occupation tax has not changed during that time, desires
to increase the tax levy of the occupation tax,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ASPEN, COLORADO:
Section 1
That section 12-102 of Article V. of the Municipal Code be and
same hereby is repealed and reenacted to read as follows:
There is hereby levied and assessed for the period of January 1
to December 31 of each year, commencing January 1, 1989, an
occupation tax upon every business not exempted from the
provisions of this article, based on the number of employees of
said business performing within the City of Aspen, as follows:
Emolovees
Tax
Less than 10
10 or more, but less than 50
50 or more
$150
$300
$600
The number of employees shall be computed on a monthly average
during the preceding year. In the event that a business ceases
operation during the year, the number of employees shall be
computed on the monthly average during the time it was in
operation. The number of employees for a new business shall be
computed on the estimated monthly average for the ensuing twelve
(12) months. For the purposes of this section, an owner shall be
counted as an employee. The tax herein provided is upon business
in the performance of local functions and is not a tax upon the
functions relating to interstate commerce.
section 2
That to the extent practicable, an amount equal to one-third
(1/3) of the occupation taxes collected by the City be applied
toward expenditures for improvements to the commercial districts
of the city.
section 3
If any section, subsection, sentence, clause, phrase or portion
of this ordinance is for any reason held invalid or
unconsti tutional by any court of competent jurisdiction, such
portion shall be deemed a separate, distinct and independent
provision and such holding shall not affect the validity of the
remaining portions thereof.
section 4
A pu~ic hearing on the ordinance shall be held on the /~~ day
of ~~~ , 1988, at 5:00p.m. in the City council Chambers,
Aspen City Hall, Aspen, Colorado.
INTRODUCED, READ AND ORDERED published as provided by law by the
ci ty Council of the City of Aspen, Colorado, on the ...;J~ day of
~ ,1988.
~~A
William L. stirling, Mayor
b.TTEST ~
F:t;PALLY adopted, passed and approved on the /d-~ day of
~ ,1988.
~~~
william L. Stirling, Mayor
A'I'TEST:
~~~
Kathryn . Koch, City Clerk