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Home My WebLink About1948 Ordinance No. 005BY AUTHORITY I ORDIN AllC E o. 5. SF..RIES OF 1948. C~D I1U1'C E R:LA.T IN G TO TIIB IMPOSIDG A?T OCJUPA'l'IOR'. TAX UPON THOSE ENGAGED IN '!HE tLT RE!'All. OF I t~X I CATINGLI ~UORS A.L"ID TO SECURE A. PROPER DISTRIBUTION OF THE OF TA.JC.A.TI ON" • B3 rr CRJ..\I'~E!) BY TH ".:: CITY COUNCI L O:i' TH:..: CITY OF E:Wli.:\700i): SECTION 1. Ii Det1n1t1ona; .l.8 used in this Ordinance the f ollowing wor4aor phrases shall have the tol- lowin~ meaning, respectivelyf "Ualt L1ctuors" shall include be er and shall be co•atrued to mean any beverage obtain- ed by th ~ alcoholic fermentation of any infusi on or decoction ot barley, malt, hops or any other similar produc ts or any combin qtion thereof in water containing more than ,.3.~ ot alcohol by weigh t. "Vinoua Liquor•" •hall include wine end fortified winea not exceeding 21% of a l oohol by TOlume and aball be construed t o mean alcoholic beTerage obtain ~n by the ferment•tion ot the natural su~ar cont ents of r r ui ts or oth e r agricultural product containing sugar. "Spirituous Liquors" sh a ll be construed to mean any a~coholic beverage obtained by d1at1llat1on, mixed ~it h wate r an d other substances in aolution, and includes among other tbiilgs brandy, rum, wh iskey , gin and every liquid or solid, patented or not, containing~ alcohol and which are tit for aae tor beverage purposes. ·Any liquid or solid containing beer or wine in combi nation with any other l iq uor exc ept aa above provided shall not be conetrue o to be malt or vinous liquors, but ahall be construed .to be spirituous liquor. " 3 .2 Jeer" Ll alt liquor as here in defined containing not more than 3.2% or alcoh~l by weight. " Ued i cinal Liq uors". Any li quor solci by a duly licensed pharmacist or drug store solely o ~ bona tide doctor's ?rescripti un. "Operator'' mean s a per son lic ens ed by law to sell malt, Tinous and apirituoua liquors, others th ·m me di cin al li c::uo rs, for beveraGe purpo s es at retail and "ho is engaged at any time du ring the calender ye ar in s uch operation within th e Cit y or Englewood. 2. Olaasification: The business of selling at retail any 3.2% beer, I.I alt, vinoua or apirituoua licuor other than med i c inal liquora,ror beverage purposes is here by defined and aeperately classified as such occupat i on f or t he purposes or t h is Ordinance as rollOlf•I CLASS " A " O?F.RATORS : ~11 operators who are li ~ensed to sell beer, wine and spirituous liquors for consumption on the pr em ises eith er as hotel or restaurants shall be Class " A " Ope rators. ~S '' B " c?-RA.TORS : All operators li c L·nse .i to aell malt or vinous liquors onlJ bv the drink for consumption on th e premise s shall be class " B '' Operators. CLdSS '' C " c..?~RAT 0R S : All operators licensed aa retail liquor stores to sell in ori ~1nel conta iners for co:1sw.ip ti on off t h e premises, shall be Class " C " Operators. CL~SS " D '' OPERATORS: All operators lic ensed as Drug Stores to sell malt, vinous or spfri tuous liouo r s i n ori ,·in 'l l contai ne rs fo r coro sumption ott the premises, shall be Claaa ' u " Op e rators. All ope r ators licensed to sell malt, vinous or spirituous E " Op e rators. LASO " F " G?!-:rnTORS: ~ All operators li cens ed to sell only 3.2% be er either b y the drink, for consump t i on on the prem ise s or in the ori g inal containers shall be Olaes " F " Operators. Imt 3. DeolaratioE..._o! Policy f!11d p ~_rp_o~I!_:_ ~e City Oou 11 cil of th e Cit y ot Eng lewoo d here- y finda, determines and de clares that oonside rin" th e nature or t he business or selling at r e tail 3 .2~ beer, ma l t, vinous an d s pirituoua liquors f or beverage purposes, and the relation or such bus iness to the welfare , as well as th e rela tion thereof to the exp eldi- tures of the cit y and a pr oper , ju s t a nd equ itable d istribution or tax burdens within the oit J , and all other penalties proper t o be considered in r Pl ation thereto, that the claas- 1t1cat ion or s ~id busine ss as a sep erate oc cu p~tion is rea eo~able, proper, uniform and non-die criminatory and that t he ':lraount of tax imposed DY •hi• Ordinance is r naaonaole tor a just and proper di st r i buti on of tax burdens within the City or Englewood. SECTI~ .... ----There ia her ~b 7 leTied and assessed tor the year 194 8 anl f or each year thereafter an an- nual occupation tax upon t h e bus ine ss o f s e lli ng 3.2~ beer, malt, vinous or spirituous li qu ors, except med icinal liquors, i n the City or Eng l ewood, as said occupation haa been claaaitied aa tollolla; For all Cla ss ''A. " or all Claes 'B " For a l l Class ".C " Fo r all Clas s '' D " For All Claes " E " . or all C leas " 1! " Operators Op 1·rators Op er ators Operators Op e rat ors Operators the the the the the the awn or sum or awn or awn ot awn or S W '1 Of , "' . "" J S"" ........ // , .... ""1 t 000. 00)( /1,' .... 111 ..J ) ·200.00 2 00 .00 100~00 ~~'-.oo . '' a 4.12 aa c PrOTided that for the ye ar 1948 said taxes shall be respectively prorated from the first day or April, 1948. SECTION 5. Suob tu shall be due and payable to th e City Clerk on .Tmuary lat ot eaoh year aDi shall )!__ be delinquent Fe bruary lst or the s9me year. Provided, that tor the year 1948, said tax ah ahall b~ due an u payable April lat and shall become delinquent June lat, 1948. Prepayment or s aid tax may be made in the month of De cember, preceding the due date. Upon receipt o r aaid tax, the City Clerk shall issue a recei pt showing the name ot the peraon paying the same, the annual period tor which the tax is pai d en rl the location ot the pla ce or busine as shall at all times during said year keep tbe aaid 'reoeipt posted in a oonapicuoua place on aaid premises. It' such occupation is newly undertaken or conmenced au baequen t to Janu'll'y lat of any year, the tax shall be prorated for the remaining portion ot the year. Howeve r, if such business is actually in existence and only temporarily cloaed, no suc h proration sh ~ll be ma.de, n o refund shall be made to any person who dis- continues •~i d buaineas during the year. All prorated taxes ~erein ·proTtdtd tor shall be due an d pSfable upon the beg inning ot business, an d shall be delinquent 10 days thereatter. Intereat shall ac c rue on all delinquent taxes trom the date ot delinquency until paid or collected at the rate ot ~ per month. ~TION &. No delinquency in payment or th e tax herein provided for shall be grounds for suspension or revocation ct any lioenae granted to any such operator by any licensing authority pursu1111t t o the atatutes enacted by the General Assembly or Colorado, and in pertormanoe ot any dutiea impose d upon the City Council or the City or Englewood as a licensing authority by aucb atatut ea, the City Council shall exclude trora consideration any delinquency in pay- ment ~ the tax herein provided for. SOOI'ION 7. The City of Englewo od shall have a lien upon the goods, fixtures, stock and accounts ot every ope rat or used i n con nection with the occupation class1fied and taxed by this Ordi- nance tram the time said tax ia due an d payable and until the same is paid or collected, •aid lien shall extend to an d bold any stock of merchandise held by the person liable tor said tax wheth e r or not &'lid stock is the identic~l stock that e xiste d at the time said lein accrued. It said tax becane a d •' linquent, the City Clerk shall collect the same together with intere st an d costs, by distraint and sale of any of said p ersonal property ot the operator used in connection with s aid oocupation. :/he n the Clerk diatrains any such property be 11181 keep them at the exp en se of th~ owner an d shall give notioe ot the time or t h eir sale with- in tive day o atter the day or taking . Such notioe ahall be by publication for not leas t hree consecutive inse rti ons in a daily newspaper published in Engle\1ood. The time ot 88.!.e ahallbe not m11ore than ten days rrorci th e date of .the first publication and said notice shall give the time and place of s a id sale, the amount of tax due, a general description of the property to be otter ~1 tor sale , and the name and address of the owner. e r.;le r k m'ly a .j ur ~1 s l id s le fro : tir.l e to t ir.ie but not exc ee di ng ten days in the regat e . And in oa ae ot el.lob of such adjou rnment a notice thereof sh a ll be posted at ,,, .. ,, the place or s~le . 'l'he Clerk shall r nnd er an account in writing of said sale and charges and shall re t urn an y s urplus r emainin g abo ve truces and int eres·t and costs of sale, to the owner, The Clerk shall be allowe d a r e e of 10~ of th e aale price, which fee shall be tax- ed as a par: of the cost of s a le and pai d i nto the City TreBsury. In ad di ti on to any other r eme dy provideu b y this Ordinance the City shall have the right to recover all sums du e un der this Ordin1J nc e by an action of law. SECTION 8. s It shall be unlawful tor an y p e rson to en gage in the occupation of selling at retail tor beverage purpo ses any 3.2fe b eer, malt, vinous or spirituous liquors, except medi- cinal liquors, in the Cit y of :Cnglewood, until he shall have mad e payment in full of all taxea{impos ed by this Ordinance. Each twenty-four hour period during which said busineaa is conduc ted without such payme nt shall constitute a seperate offense and violation or thia Ordinance. Every person vi o latine this Ordinan ce, shall upon conviction be fined not more t h an i 3oo.o s for eaoh offense. 9. e City Council declares that it has considered seperatel.y each of the provisions ot t h is Ordinance and would have pas s e l each provision separate and indep endent of any other proTision and t hat if any word, phrase, clause , section or provision shall be held invalid th e remainder of said Ordinanc e ah -,11 not t hereb y be 'att'ected. SIOTIO• 10. Th r Cit y Council hereby finds, determines and declares that this Ordinance is Necessary tor th e immediate preservation ot the ~ublic peace, health, safety and convenience. SECTION 11. In the opinion of the City Council an emergency exists; therefor e , this effec t and be in force from IVl d aft e r its final passage and publicatio n. ordinanc e shall take I I I I , I Paeeed on First Reading by the City Council or the City or Englewood, Colorado, thi• 9th ,, _day or February, A. D. 1948, and ordered publillhed in The Englewood~-· Attest: '. E. ~!arl , ing City Clerk. ST Anr; OF COU R C OU'r:'"I fl AR AP AHOB CIT"! OF Z'TGLE";lCOD, ) ) SS ) f!L_ ;f /2/ ~--- Mayor. ~ I, --1'/. E. l'.IA nning --· City Clerk and Recorder ot the City of Englewood, County ot Arapahoe, State or Colorado, do hereby certify that th e above and fare ~oing Ordina113e waa introduced, and read in tull and on resolution was ordered published as a proposed ordinance tor the meeting of Feb ruary 9th __ , 1948 held by the City Council on said date and same was published ~P 19 th -2 8th , in the Engl ewood. Enterpri._ae and for more than t en dayse1eatter and at a eubaequent meeting ~the City ouncil • " Ar ORDINA.i'!C E R3I.ATmG TO 'l.J!E IMPOSING AN OCCUPATI ON TAX UPON THOSE EXGA.GED I :! TfF S~LE AT RF.TAIL OF H.""TOXI CATING LI~UORS AND TO s -:coRE A PROPER DIST RIBUTION OF ':ID: BURD!:N OF TAXATION". W. E:.. M f.:lnnillg City-Clerlc • First Publiaation February 1 9 th_-26tb l948 inal Publication _bril ; 15th 1.9'4e -, '\ .. C ' .,,~ fl1