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Home My WebLink Aboutordinance.council.005-49 ORDINANCE NO. ~ (SERIES OF 1949 ) AN ORDINANCE CONCERNING REVENUE AMD RELATING TO THE SALE OF MALT, VINOUS, AND SPIRITUOUS LIQUORS, AND IMPOSING AN OCCUPATIONAL TAX UPON THOSE ENGAGED IN THE SALE OF THESE COMMODITIES AT RETAIL AND i TO SECURE A pROPER DISTRIBUTION OF THE BURDEN OF TAXATION. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO: Section 1. Definitions. As used in this Ordinance the fol- lowing words or phrases shall hsve the followin~ mesning~, res- oectively: (a) "Mslt Liquors" shsll include beer and shall be con- strued to mean any beverage obtained by the alcoholic fer- mentatlon of any infusion or decoction of barley, malt, hops or ~ny other similsr products or ~ny combination thereof in water, contsining more than 3.2% of alcohol by weight.. (b) "Vinous Liquors" shall include wine ~nd fortified~wines not exceeding 21% of alcohol by volume and shall be construed to mean alcoholic beverage obtsined by the fermentation of the natural sugar contents of fruits or other sgricu!tural produce containing sugar. (c) "Spirituous Liquors" shall be construed to mean any alcoholic beverage obtained by distillstion, mixed with w~ter and other substances in solution, snd includes among other things brandy, rum, whiskey, gin ~nd every liquid or solid p~tented or not, containing alcohol and which are fit for use for beverage purposes. Any liquid or solid containing beer or wine in combination with any other liquor except as above provided shsll not be construed to be malt or vinous liquors, but shall be construed to be spirituous lienor. (d) ,3.2 Beer'~ Malt Liquor Rs herein defined contsining not more than 3.2~ of alcohol by weight. (e) "Medicinsl Liquors" Any liquor sold by s duly licensed pharmacist or drug store solely on boris fide doctor's pres- cription. (f) ?as word "Person" used in this.Ordinance sh~ll include persons, psrtnerships, ~ssocis.tions, org~ni~tion~, or cor- porations. (g) "Operator" means a person licensed by l~w to sell malt, vinous, and spirituous liquors, other th~n medicinsl liquors, for beverage purposes at reteil snd who is engaged st sny time during the calendar yesr in such operation within the City of Aspen, Colorado. Section 2. CLASSIFICATION: The business of selling ~t retail any malt, vinous or spirituous liquor other than medicinal liquors, for beverage purposes is hereby defined and sepsrately classified as such occupation for the purposes of this ordinance, as follows: Class "A" Operators: All operators who are licensed to sell beer, wine ~nd spirituous liquors for consumption on the premises either as hotel or restaursnts shsll be Class Operators. Class "B" Operators: All operators licensed to sell melt or vinous liquors only by the drink for consumption on the pre- mises shall be Class "B~' Operators. Class "C" Operators: All operators licensed es retail liquor stores to sell in original containers melt, vinous or spirit- uous liquors in original containers for consu~otion off the premises, shall be Class ~'C" Operators. Class "D~' Operators: All operators licensed es Drug Stores to sell melt, vinous or spirituous liquors in original con- teiners for consumption off the premises, shell be Class Operators. Class "E" Operators: All operators licensed to sell melt, vinous or spirituous liquors es clubs are Class "E~ Ooeretors. Class "F-1'~ Ooeretors: All ooeretors licensed to sell only 3.2% beer end who sell the same for consumption on th~pre- mises are Class "F-l" Operators. Class "F-2" Ooeretors: All ooerators licensed to sell only 3.2~ beer and who sell the same solely in the original pack- age or container for consumption off the premises shell be Class '~F-2'~ Operators. Section 3. Declaration of Policy and Purooses: The City Council of the City of Aspen hereby finds, determines and declares that considering the nature of the business of selling at retail 3.2~ beer, malt, vinous and spirituous liquors for beverage pur- poses, and the relation of such business to the municipal welfare, es well as the relation thereof to the exm~ endltures required of the City and a proper, Just end equitable distribution of tax burdens within the City, and ell other matters proper to be con- sidered in relation thereto, that the classification of said ~slness es e separate occupation is reasonable, proper, uniform ~nd non-discriminatory end that the amount of tax hereby imposed by this Ordinance is reasonable, prooer, uniform and non-discrim- inatory and necessary for a just end proper distribution of tax burden~ within the City of Aspen. Section 4. There is hereby levied and assessed for the year 1950 and for each year thereafter an annual occuo~tion tax upon the business of selling 3.2~ beer, malt, vinous or spirituous liquors, exceot medicinal liquors, in the City of Aspen, as said occupation has been herein classified as follows: For all Class For gtl Class For ell Class For ell Class For all Class For all Class For all Class "A" Operators the sum of "B" Operators the sum of "C" Ooerators the sum of "D" Operators the sum of "E" Operators the sum of "F-l" Operators the sum of "F-2" Operators the s~mm of Section 5. Such tax shall be due end oayable to the Trea- surer of the City of Aspen on January 1st o? each year end. shall be delinquent oh February ].st of the se~ae year. Prepayment of said tax may be made in the month of December oreceding the due date. ~pon receipt of such tax, it shall be the duty of the City Clerk of the City of Aspen to execute end deliver to the operator -2- paying the tax, s Revenue Receipt showing the name of the operator paying the tax, the date of payment, the annual period for which said tax is ~sld, and the place at v~Ich said operator conducts hlslness. The operator shall, at all times during said year, keep the said receipt posted in s conspicuous place in his place of business IT any operator begins business subsequent to January 1st of any year, the tax required shall be pro-rated on a monthly basis for the remaining portion of the year; but no refund shall be made to shy person who discontinues said. business during the year. All pro-rated taxes ]~rovided for in this paragraph shall be due and payable upon the'beginning of business and shall be delinquent ten days thereafter. Interest shall accrue on all delinquent taxes from the day of delinquency until paid or collected, at the rate of l~ per month. Section 6. No delinquency in payment of the tax herein ~ro- vided for shall be grounds for suspension or revocation of any license granted to any such operator by shy licensing authori.ty pursuant to the statutes enacted by the General Assembly of Colo- rado, and in performance of any duties imposed upon the City Council of the City of Aspen as a licensing authority by said statutes, the City Council shall exclude from consideration any delinquency in payment of the tax herein :0rovided for. Section 7. The City of Aspen shall have the right to recover all sums due by the terms of this Ordinance, by Judgment and execu- tion thereon in a civil action, in any Court of competent Juris- diction; such remedy shall be cumulstive with all other remedies provided herein for the enforcement of this Ordinance. Section 8. Failure to comply with the terms of this Ordinance by payment of taxes, securing and posting a receipt therefor, and to otherwise comply with the terms of this ordinance, shall con- stitute an offense and violation of this ordln~nce. Every person violating this ordinance shall be fined not more than $50.00 for each offense, and delinquency for each calendar month shall con- stitute a separate offense; but no conviction for such violation shall work a revocation of the license of the defendant issued under the laws of the State of Colorado. Section 9. The purpose of this ordinance being to raise revenue for the City of Aspen, and to secure s proper distribu- tion of the burden of taxation, this ordinance shall be void in case the Supreme Court of the State of Colorado shall hold that any part of the moneys to be raised under this ordinance must be used for any other purpose. Section 10. The City Council hereby finds, determines and decrees that this ordinance is necessary for the immediate pre- servation of the public peace, health and safety. Introduced and read and ordered published by the affirmative vote of three-fourths of all members of the City Council of the City of Aspen, Colorado, at s ~egular meeting or, said Council, (SEAL) ___%' c/~/~yy~R ~ ~ - Finally passed, adopted and approved on this ~c~__ day of December, A.D. 1949. ATTEST: STATE OF COLORADO, ) COUNTY OF PITKIN. ) I, ETHEL M. FROST, City Clerk of the City of Aspen, Colorado, do hereby certify that the above and foregoing ordinance was introduced and read in full, and ordered published by the City Council of Aspen, Colorado, upon the affirmative vote of three-fourths of all members thereof, at a regular meeting of said Council held on the 7th day of November, A.D. 1949. IN WITNESS WHEREOF, I have hereunto set my hand and the seal of Aspen, Colorado, this ~th Day of ~ A.D. 1949. (SEAL)