HomeMy WebLinkAboutordinance.council.061-83 RECORD OF PROCEEDINGS Leaves
ORDINANCE NO.~l
(Series of 1983)
AN ORDINANCE AMENDING SECTION 12-102 OF THE ASPEN MUNICIPAL CODE
PROVIDING FOR THE INCREASE OF THE ANNUAL OCCUPATIONAL TAX REQUIRED
TO BE PAID PRIOR TO THE ISSUANCE OF A BUSINESS LICENSE
WHEREAS, the City Council desires to amend Section 12-102 of
the Aspen Municipal Code to provide that the annual occupational
tax required to be paid to the City prior to the issuance of a
business license be raised,
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
ASPEN, COLORADO:
Section 1
That Section 12-102 of the Aspen Municipal Code is hereby
repealed and reenacted to read as follows:
"Sec. 12-102. Tax Levy.
There is hereby levied and assessed for the period of January 1
to December 31 of each year, commencing January 1, 1984, an
occupation tax upon every business not exempted from the provisions
of this article, based upon the number of employees of said business
performing within the City of Aspen, as follows:
Employees Tax
10 or Less $110
More than 10, But less tbmn 50 220
50 or More 440
The number of ~_~ployees 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 next 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
OfinterstatelOCal functiOnScommerce.,,and is not a tax upon the functions~ ~ relating to
Section 2
If any section, subsection, sentence, clause, phrase or portion of
this ordinance is for any reason held invalid or unconstitutional 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.
RECORD OF PROCEEDINGS 100 Leaves
Section 3
A public hearing on the ordinance shall be held on the__
day of ,1983, at 5:00 P.M. in the
City Council Chambers, Aspen City Hall, Aspen, Celorado.
INTRODUCED, READ AND ORDERED published as provided by law by
the City Council of the City of Aspen on the __th day of
,I983.
William L. Stirling
Mayor
ATTEST:
Kathryn S. Koch
City Clerk
FINALLY adopted, passed and approved on the _day of
,1983.
William L. Stirling
Mayor
ATTEST:
Kathryn S. Koch
City Clerk
RECORD OF PROCEEDINGS 100 Leaves
STATE OF COLORADO ) CERTIFICATE
) ss
COUNTY OF PITKIN )
I, Kathryn S. Koch, City Clerk of Aspen, Colorado,
do hereby certify that the above and foregoing ordinance was
introduced, read in full, an~. passed on
reading at a regular meeting of the City Council of the
City of Aspen on , 19 ., and published
in the Aspen Times a weekly newspaper of general circulation,
published in the City of Aspen, Colorado, in its issue of
,19 , and was finally adopted
and approved at a regular meeting of the City Council on
,19 , and ordered published as
Ordinance No. __, Series of 1983, of said City, as
provided by law.
IN WITNESS WHEREOF, I have hereunto set my hand and
the seal of said City of Aspen, Colorado, this
day of ,14__
Kathryn S. Koch, City Clerk
SEAL
Deputy City Clerk