HomeMy WebLinkAboutresolution.council.038-90 (Series of 1990)
A RESOLUTION DECLARING AN AMNESTY FOR PERSONS AND BUSINESSES THAT
HAVE HERETOFORE FAILED TO PAY OCCUPATIONAL TAXES AND LICENSE FEES
FOR TAX YEARS 1989 AND 1990 AS REQUIRED UNDER THE MUNICIPAL CODE
OF THE CITY OF ASPEN.
WHEREAS, existing sections of the Aspen Municipal Code, to
wit, Article II of Chapter 12, require all persons commencing or
carrying on a lawful business, profession, vocation or occupation
for profit within the city to secure a business license; and
WHEREAS, the City of Aspen has imposed an occupation tax as
a condition of obtaining a business license within the City~ and
WHEREAS, the Finance Director for the city has determined
from existing tax and license records that a substantial number
of businesses currently operating in the City are doing so absent
a valid license and absent the payment of required occupation
taxes~ and
WHEREAS, the City of Aspen desires for all persons and
businesses to be licensed in accordance with existing ordinances
and that all required taxes and fees due and owing be paid into
the City treasury~ and
WHEREAS, the failure of persons and businesses to secure
necessary licenses or pay required fees and/or taxes may have
resulted from a lack of information or ignorance of the municipal
ordinances requiring same; and
WHEREAS, the City desires to encourage persons and busi-
nesses that have failed to secure necessary licenses and/or pay
required fees and taxes for whatever reason to come forward
voluntarily and comply with their legal obligations without
penalty.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF ASPEN, COLORADO, THAT:
Section 1
An amnesty is hereby declared for all persons and businesses
that have failed to secure proper municipal business licenses as
required by Article II, Chapter 12 of the Aspen Municipal Code,
or proper municipal sales tax licenses as required by Division 2
of Article III of the Aspen Municipal Code, and/or that have
failed to pay required municipal license fees and/or occupation
taxes as required by Article V of Chapter 21 of the Aspen Munici-
pal Code for the years 1989 and 1990, subject to the terms and
conditions as set forth in the following sections.
Section 2
Persons and businesses as described and defined in Section 1
above shall secure required municipal business and/or sales tax
licenses during the amnesty period as set forth herein.
Section 3
Persons and businesses that apply for and secure a municipal
business or sales tax license during the amnesty period as set
forth herein shall be relieved of any civil penalty, interest
payment and criminal prosecution as might otherwise be required,
assessed or asserted by reason of the applicant's failure to
previously secure such license in a timely fashion.
Section 4
Persons and businesses as described and defined in Section 1
above shall pay any occupation tax previously due and owing to
the City of Aspen during the amnesty period as set forth herein.
Section 5
Persons and businesses that pay in full all occupation taxes
due and owing for the years 1989 and 1990 during the amnesty
period as set forth herein shall be relieved of any civil
penalty, interest payment and criminal prosecution as might
otherwise be required, assessed or asserted by reason of the
taxpayer's failure to previously pay such tax in a timely
fashion.
Section 6
The amnesty as declared and granted herein shall extend for
a period of forty-five (45) days commencing at 12:00 noon on the
date following the date this Resolution is passed by the City
Council of the City of Aspen, and terminating forty-five (45)
days thereafter at 5:00 o'clock p.m., on the forty-fifth day.
Section 7
The City Clerk is hereby directed to publish by notice a
summary of this Resolution describing the purposes, terms and
dates as provided herein in newspapers of general circulation in
the city of Aspen. Such notice shall be published on three
separate dates at ten-day intervals or on such alternative dates
as deemed practicable by the city Clerk.
Section 8
The City Clerk and the Finance Director shall maintain at
least one (1) copy of this Resolution in their respective offices
for public inspection during regular business hours.
Dated: ~ /~ / ~ , 199~ /~.
William L. Stiz~in~g, ~ayor~
I, Kathryn S. Koch, duly appointed and acting City Clerk do
certify that the foregoing is a true and accurate copy of that
resolution adopted by the City Council of the city of Aspen,
colorado, at a meeting held ~f~/O , 1990.
Kathryn S. Koch, City Clerk