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HomeMy WebLinkAboutordinance.council.062-81FORM 5¢ C.F. HOECKEL B. B. ~ L. CO. RECORD OF PROCEEDINGS 100 Leaves ORDINANCE NO. 62 (Series of 1981) AN ORDINANCE ADDING A NEW ARTICLE V TO CHAPTER 21 OF THE MUNICIPAL CODE CONCERNING REVENUE AND TAXATION AND ~MPOSING AN OCCUPATION TAX ON ALL PERSONS ENGAGED IN BUSINESS TO SECURE A PROPER DISTRIBUTION OF THE BURDEN OF TAXES, 'PROVIDING FOR THE COLLECTION THEREOF, AND PROVIDING PENALTIES FOR THE VIOLATION THEREOF; REPEALING SECTIONS 12-33(3), 12-35, 12-38 AND 12-39; AND REPEALING AND REENACTING SECTIONS 12-30(a), 12-34, 12-37 and 21-58 OF THE MUNICIPAL CODE SO AS TO ELIMINATE REFERENCES TO FEES IN CONNECTION WITH BUSINESS LICENSES WHEREAS, the City Council deems it to be in the best interest of the City of Aspen to impose an occupation tax upon all persons engaged in business in order to secure a proper distribution of the burden of taxes, and desires to add a new Article V to Chapter 21 of the Municipal Code providing for the collection of such tax and providing penalties for a violation thereof, and WHEREAS, in connection with the imposition of an occupation tax, the City Council desires to repeal Sections 12-33(3), 12-35, 12-38 and 12-39 and repeal and reenact Sections 12-30(a), 12-34, 12-37 and 21-58 of the Municipal Code so as to eliminate references to fees in connection with the procurement of business licenses, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO: Section 1 That a new Article V be and the same is hereby added to Chap- ter 21 of the Municipal Code of the City of Aspen, to read as fol- lows Sec. 21-100. "ARTICLE V. Del initions. OCCUPATION TAX. Whenever in this article the words hereinafter defined or construed in this section are used, tb~ey shall, unless the context requires otherwise, be deemed t'~"haVe the following mean in9: RECORD OF PROCEEDINGS 100 Leaves (a) (b) "Business" shall mean anybusiness,' trade, occupation, profession or calling of any kind. "Engaged in Business" shall mean to carry on or take part in the operation of a Dusiness as owner, operator or agent. (c) "Employee" means any person working for pay under the control and direction of an employer. (d) "Person" includes any individual, partnership, associ- ation, organization or corporation. Sec. 12-101. Legislative intent. The City Council finds and determines that the businesses and occupations in the City of Aspen depend for their welfare to a large extent on municipal expenditures. Desiring to have have a proper, just and equitable distribution of the tax Durdens within the City and considering all matters proper in relation thereto, the City CoUncil finds that the tax imposed on each business herein defined is reasonable, proper, uni- form and nondiscriminatory and necessary for a just and pro- per distribution of the tax burdens within the City. Sec. 12-102. Tax levy. There is hereby levied and assessed for the period of Janu- ary 1 to December 31 of each year, comatencing January 1, 1982, 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 10 or more, but less than 50 50 or more $100 $2O0 $4O0 The numDer of employees shall be computed on a monthly aver- age 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 durin9 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 of local functions and is not a tax upon the functions relating to interstate commerce. Sec. 12-103. Exemptions. The following are exempt from the payment of an occupation tax: (a) An employee; (b) Any business exempted by Federal or State law; 2 IrOR~ iO C. F, HOECKEL B. B. & L, CO, RECORD OF PROCEEDINGS lO0 Leaves (c) Any business subject to the liquor occupation tax assessed under Chapter 4 of the Municipal Code; (d) Any business or enterprise specifically described in Section 12-32 of the Municipal Code as being exempt from the requirement of procuring a business license. Sec. 12-104. Business tax return. Every person engaged in business in the City of Aspen, unless exempt from the occupation tax by law, shall make and file a business tax return with the Finance Director on a form pro- vided by the City. The return shall show the name and address of the place of business, the number of employees and persons engaged in the operation of the business, together with such other information as may be required by the Finance Director. The return shall be filed and the tax paid on or before January 1 of each year. However, a new business shall file its first return prior to the starting of the business and thereafter on or prior to January 1 of each year. Sec. 12-105. Tax pa~'~ent. If not paid on or before the first day of January of each year the tax shall become delinquent on January 2nd of the same year as to all perSons engaged in business. All persons engaged in business for a period of less than one year shall have the tax become due and payable prior to the time the person engages in the business, and shall pay the full amount of the tax for each year or any portion thereof. Upon receipt of the tax, it shall be the duty of the Finance Director to execute and deliver to the person paying the tax a revenue receipt snowing the name of the person paying the tax, the date of payment, the business paying the tax, the period for which the tax is paid, and the place in which the person conducts his business. No refund shall be made to any person who discontinues business during the taxable year. Interest shall accrue on all delinquent taxes from the day of delinquency until paid or collected at the rate of one and one-half (1 i/2%) per cent per month. Sec. 12-106. Fees - Cumulative The payment of the tax imposed by this article shall not relieve the person paying the same from the payment of any other tax now or hereinafter imposed by any ordinance for any business he may carry on unless so provided Dy the ordinance imposing the tax, it being the intent of this article that t~e occupation tax prescribed in this article applicable to any business shall be cumulative except where otherwise specif ic~ally provided. Sec. 12-107. Separate taX for separate place of business. Every person doing business in more than one store, stand or other place of business shall pay a separate tax for each place of business unless such places of business are contig- uous to each other. The business may be transferred from one location to another without the payment of additional tax, after giving written notice to the Finance Director. 3 FORM ~0 C.F. HOECKEL B. B. & L. CO. RECORD OF PROCEEDINGS 100 Leaves Sec. 12-108. Unlawful procedure. It shall be unlawful for any person or his agent to engage in or carry on a business wit~in the city for which an occupa- tion tax is required without first having paid the tax and obtained a revenue receipt as herein provided. For the pur- pose of this section, the opening of a place of business or offering to sell followed by a single sale or the doing of any act or thing in the furtherance of the business shall be construed to be engaging in or carrying on such business. Sec. 12-109. Civil action for recovering tax due. The City shall have the right to recover all sums due under the terms of this article by judgment and execution thereon in a civil action in any court of competent jurisdiction. Such remedies shall be cumulative with all other remedies provided herein for the enforcement of this article. Sec. 12-110. Violation- Penalty. Failure to comply with the terms of this article by payment of taxes, filing of a return and otherwise complying with the terms of this article shall constitute an offense in viola- tion thereof, punishable, upon conviction, by a fine of not more than Three Hundred Dollars ($300.00) or by imprisonment for not more than ninety (90) days or both such fine and imprisonment. Each day that any person shall carry on or engage in any business without payment of the tax shall be deemed a separate offense." Section 2 That of Section 12-30(a) of the Municipal Code be and the same is hereby repealed and reenacted to read as follows: "Sec. 12-30. Duty of license officer. (a) The city license officer shall issue licenses in the name of the city to all persons qualified under the pro- visions of this article and shall: (1) Promulgate and enforce all reasonable rules and regulations necessary to the operation and enforce- ment of this artiCle. (2) Adopt all forms and prescribe the information to be given therein as to character and other relevant matter for all necessary papers. (3) Require applicants to submit all affidavits and oaths necessary to administration of this article. (4) Submit all applications, in a proper case, to interested city officials for their endorsements thereon as to compliance by the applicant with all city regulations which they have the duty of enforcing. 4 FOF~M 5~ C.f. HOECKEL B. 8. & L. C9. RECORD OF PROCEEDINGS 100 Leaves (5) Investigate and determine the eligibility of any applicant for a license as required by this arti- cle. (6) Notify any applicant of the acceptance or rejection of his application and shall, upon his refusal of any license or permit, at the applicant's request, state in writing the reasons therefor and deliver them to the applicant." Section 3 That subsection (3) of Section 12-33 of the Municipal Code of the City of Aspen be and the same is hereDy repealed. Section 4 That Section 12-35 of the Municipal Code of the City of Aspen be and the same is hereby repealed. Section 5 That Section 12-34 of the Municipal Code of the City of Aspen be and the same is hereby repealed and reenacted to read as fol- lows: "Sec. 12-34. Occupation tax - expiration. (a) No license required by this article shall be issued until the occupation tax provided for in Article V of Chapter 21 of the Municipal Code has been paid, ,or it is determined that the person applying for a license is exempt from the pa~alzent of said tax. (b) The license required by this article is for the privi- lege of pursuing the business, profession, vocation, or occupation until the next succeeding December 31 at the end of the calendar year." Section 6 That Section 12-37 of the Municipal Code be and the same is hereby repealed and reenacted to read as follows: "Sec. 12-37. Separate license for each place of business. A separate license must be obtained for each branch, estaD- lishment or separate place of business in which the business is carried on." 5 RECORD OF PROCEEDINGS 100 Leaves Section 7 That Section 12-38 of the ~iunicipai Code of the City of Aspen be and the same is hereby repealed. Section 8 That Section 12-39 of the Municipal Code of the City of Aspen be and the same is hereby repealed. Section 9 That Section 21-58 of the Municipal Code of the City of Aspen be and the same is hereby repealed and reenacted to read as follows: "Sec. 21-58. Payment of occupation tax. No license sl'~all be issued under the provisions of tbs division until the occupation tax provided for in Article V of Chapter 21 has been paid or it has been determined that the person applying for a license is exempt from the payment of said tax." Section 10 That to the extent practicable, an amount equal to one-half (1/2) of the occupation taxes collected by the City be applied toward expenditures for improvements to the commercial districts of the City. Section 11 If any section, subsection, sentence, clause, phrase or por- tion 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 holdin~ shall not affect the validity of the remainin9 por- tions thereof. Section 12 A puDiic hearing on the ordinance shall be held on the~ day of ~~ , 1981, at 5:00 P.M. in the City Council Chambers, Aspen City Hall, Aspen, Colorado. RECORD OF PROCEEDINGS 100 Leaves INTRODUCED, READ AND ORDERED published as provided by law by the City Council of the City o~ Aspen, Colorado, on the ~~ day of ~ , 1981. ->~ ~ 1 yor ' .~qTTEST: ; ~,~ C~y Clerk FINALLY adopted, passed and approved on the ~ ~ , 1981. day of '~ Her~ ATTEST.' - 7 RECORD OF PROCEEDINGS 100 Leaves STATE OF COLORADO ) ) ss COUNTY OF PITKIN ) CERTIFICn~ E I, Kathryn S. Koch· City Clerk of Aspen· Colorado, do hereby certify that the above and foregoing ordinance was introduced, read in full, and passed on ~ reading at a regular meeting of the CityCo~unci~ ~ · ' he City of Aspen on ____, 19 ~, and published in the Aspen Times a weekly newspaper of general circul- ation, published in the City of Aspen, Colorado, in its issue of ~ /~ , 19._~, and was f~nally adopted and approved at a regular meeting of the City Council on ,~ ~_3 , 19 _~/,.and ordered published as Ordinance No. provided by law. · Series of 19.~, of said City, as IN WITNESS WHEREOF, I have hereunto set my hand and the seal of said City of Aspen· Colorado, this /~~ day of ~ , 19 _~_. City Clerk Deputy CitY Ci~-~