HomeMy WebLinkAboutOrdinance-1969-0013 - Liquor and Beer Dispenser TaxesBY COUNCILMAN Dana Bowling
ORDINANCE NO. 13 ,
Series of 1969
TITLE. AN ORDINANCE ADOPTING LIQUOR AND BEER DISPENSER TAXES-WITHIN-
THE CITY OF WHEAT RIDGES COLORADO.
BE.IT ORDAINED BY THE CITY COUNCIL OF_ THE CITY OF WHEAT RIDGE,
COLORADO, THAT:
Section 1.. Definitions.- As herein used, certain words,
unless the context indicates otherwise, shall have the following
meanings:
(1) Malt Liquors shall include beer and shall be construed
to mean any beverage obtained by the alcoholic fermentation of any
infusion or decoction of barley, malt, hops or any other similar
products or any combination thereof in water, containing more than
3.2% of alcohol by weight.
(2) Spirituous Liquors shall be construed to mean any
alcoholic beverage obtained by distillation mixed with water and
other substances in solution and includes among other things brandy,
rum, whiskey, gin and every liquid or.sclid patented or not, contain-
ing 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, shall not be construed to be malt or
vinous liquors, but shall be construed to be spirituous liquors.
(3) Vinous Liquors shall include wine and fortified wines
not exceeding 21% of alcohol by volume and shall be construed to mean
alabholic..beverages obtained by the fermentation of the natural sugar
contents of fruits or other agricultural products containing sugar.
(4) 3.2% Beer any fermented malt beverages as herein
defined containing not more than 3.2% of alcohol by weight.
(5) Medicinal Liquors Any liquor sold by a duly_licensed_„
pharmacist or drug store solely on a bona fide doctor's prescription.
(6) Operator means a person licensed by law to sell malt,
vinous,-or spirituous liquors, other than medicinal liquors, for
beverage purposes at retail, and who is engaged at any time during
the calendar year in such operation in the City.
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Section 2. _Clas`sification. The business of selling at
retail, any 3.2% beer, malt, vinous, or spirituous liquor other than
medicinal liquors for beverage purposes is hereby defined and separately
classified as such occupation for the purpose of this part of the
ordinance as follows:
Class ,G" operators: All operators who are licensed to se11
beer, wine and spirituous liquors for consumption on the premises
either as hotels or restaurants shall be Class "G'! operators.
Class "F" operators: All operators licensed to sell malt
or vinous liquors only by the drink for consumption on the premises
shall be Class "F" Operators.
Class "D" Operators: All operators licensed as retail
stores to sel1-in - original containers malt, vinous, or spirituous
liquors for consumption off the premises shall be Class "D" Operators.
Class "E" Operators: All operators licensed as drug stores
to sell malt, vinous or spirituous liquors'in original containers for
consumption off the premises shall be Class "E" Operators.
Class "C'! Operators: All operators licensed to sell malt,
vinous, or spirituous liquors as clubs are Class "Ct' Operators.
Class "J" Operators: All operators licensed to sell only
3.2% beer shall be classified as follows:
Class "J1" Operators: All operators licensed to sell
or selling-3.2% beer for consumption off the premises of the licensee
shall be Class "Jl" Operators'
Class "J2" Operators: All operators licensed to sell
or selling 3.2% beer for consumption on the premises of the licensee
shall be Class "J2" Operators.
_ .2.
Class ""J31' Operators:- All operators licensed to sell
or sellino 3.2°o beer for consumption both on and off the premises of
the licensee shall be Class "J3" Operators.
Section 3. Declaration of Policy and Purpose. The City'
Council hereby finds, determines and declares that, considering the
nature of the business of selling at retail 3.2% beer, malt, vinous,
or spirituous liquors for beverage purposes and the relations of such
business to the municipal welfare, as well as the relation thereof to
the expenditures required by the City and a proper, just and equitable
distribution of tax burdens within the City, and all other matters
proper to be considered in relation thereto, that the classification of
said business as a-'separate occupation is reasonable, proper, uniform
and nondiscriminatory and that the amount of tax imposed by this section
is reasonable, proper, uniform and nondiscriminatory and necessary for
a just and proper distribution of tax burdens with the City.
Section,4.- Levy of Tax. There is hereby levied and assessed
for the year 1970 and for-each year thereafter an annual occupation tax
upon the business of selling 3.2"t' beer, malt, vinous or spirituous
liquors, except medicinal liquors, in the City of 'c'heat Ridge, as said
occupation has been heraln,Claeeified as follows:
For all Class
For all Class
For all Class
For all Class
For all Class
For all Class
For all Class
For all Class
"G'" Operators the sum of
''F" Operators the sum of
"D" Operators the sum of
°E"" Operators the sum of
"C" Operators the sum of
"J1" Opera'Gors the sum of
'"J21" Operators the sum of
"j3" Operators the sum of
60n.00
400.00
400.00
400.00
$ 600.00
400.00
$ 400.00
Ir11, 800.00
Section 5. Payment of Tax. Such tax shall be due and
payable to the Treasurer of the City on January lst of each year and
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shall be delinquent on February let of the same year. Prepayment of
the said tax may be made in the month of December preceding the due
date.
Upon receipt of such tax it shall be the duty of the Clerk
to execute and deliver to the operator paying the tax, a revenue
receipt showing the name of the operator paying the tax, the date of
payment, the annual period for which the tax is paid, the place at which
the operator eonducts'business, and the classification of the operator.
The Operator shall, at all times during the said year, keep
the said receipt posted in a conspicuous place in his place of business.
The tax is assessed for the calendar year, or any portion thereof, and
no proration shall be made where the business is used for only a portion
of a year; and no refund shall be made to any person who discontinues
oc",~7
said business during the year. Interest shall accrue on all delinquent
taxes herein provided for from the day of delinquency until paid or
collected, at the rate of one per cant (1%) per month.
The operator shall at the time he pays his tax designate to
.the Treasurer under what classification his place of business is operated.
Section 6. License Not Affected by Delinquency. ,No delinquency
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in payment of the,tax herein provided for shall be grounds for suspension
or revocation of any license granted to any such operator by any licensing
authority pursuant to the statutes enacted by the General Assembly of
Colorado, and in the performance of any duties imposed upon the City
Council as a licensing authority by said statutes, the City Council
shall exclude fgom consideration any delinquency in payment of the tax
herein.provided.
Section 7. Recovery of Tax by Suit. The Cit.y._shall have
the right to recover all sums due by the terms of this section by
judgement and execution thereon in a civil action, in any court of
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of competent jurisdiction; such remedy shall be cumulative with all
other remedies provided herein for the enforcement of this section.
Section 8. Failure to Pay Tax an Offense. Failure to comply
with the terms of this section by payment of taxes, securing and post-
ing a receipt therefor, and to otherwise comply with the terms of this
section,-shall constitute an offense and violation of this Code;
delinquertcy for each-calendar month shall. constitute a separate and
distinct.offense; but no conviction for such violation shall work as
a revocation of the licensesof the defendent issued under the laws
of the State of Colorado.
Section 9. Penalty. Every person convicted of a violation
of any provision of this ordinance shall be punished by a fine not
exceeding three hundred dollars (3300.00), or by imprisonment not
exceeding ninety (90) days, or by both such fine and imprisonment.
Section 10. Emergency Clause. The provisions of this
ordinance are necessary for a just and equitable distribution of tax
burdens within the City.
(a) No liquor and beer dispenser tax ordinances exist in
the City because the City, having just completed incorporation August 20,
1969, has not heretofore adopted any ordinances pertaining to beer and
liquor.
(b) Are necessary for a just and proper distribution of tax
burdens within the City.
Section 11. Effective date. This ordinance shall take
effect and be in force five days after publication following final
passage providing it shall have been passed by an affirmative vote of
three-fourths (3/4) of the members of the City Council; otherwise said
ordinance shall take effect thirty days (30) after publication following
final passage and public hearing.
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INTRODUCED, ADOPTED, PASSED ON FIRST READING, and ordered
published on the 2nd day of December, A. D., 1969, by a vote of 4
to 2
PASSED, ADOPTED AND ORDERED PUBLISHED on second and final
reading this 23rd day of December, A. D., 1969, by a vote of 5 to
O
Alba t E. 'Anderson, Mayor \
ATTEST:
Louisa F". 'turner, City Clerk
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CERTIFICATE OF POSTING
0
I, Louise F. Turner hereby certify that Ordinance # 13 was
duly posted by me following first reading on the ~ day ❑f
l~.c~ ht3 2 1969, at the following locations within the City of
Wheat Ridge:
Wheat Ridge Post Office
Wheat Ridge Branch Library
Westridge Sanitation District Office
Columbia Heights School
Prospect Valley Fire Department
Wheat Ridge city office
I, Louise F. Turner hereby certify that Ordinance # was
duly posted by me following second reading on the ~ day of
,~f~' jrC 1969, at the above locations within the City of
Wheat Ridge.
> C Louise F. Turner
s City Clerk
SEAL