HomeMy WebLinkAbout 943 Late Fees Licenses FMC Amend 092618ORDINANCE N0.943
AN ORDINANCE AMENDING THE FIRESTONE MUNICIPAL CODE REGARDING LATE
FEES FOR FAILURE TO TIMELY RENEW BUSINESS AND SALES TAX LICENSES
WHEREAS, pursuant to Section 5.04.150 of the Firestone Municipal Code
business licensees are required to renew business licenses annually, on or before the expiration
date of any license or licenses issued to the licensee for the current year; and
WHEREAS, pursuant to Section 3.08.120 of the Code, sales tax licensees are required to
renew sales tax licenses on or before January 1 st of each year; and
WHEREAS, the Board of Trustees finds the current provisions of the Code are insufficient
to deter untimely renewal of business and sales tax licenses and that the Town incurs added costs
for administering late renewals of licenses; and
WHEREAS, the Board of Trustees of the Town of Firestone desires to amend the Firestone
Municipal Code to amend the penalties for failure to timely renew business licenses and to
establish penalties for failure to timely renew sales tax licenses;
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF TRUSTEES OF
THE TOWN OF FIRESTONE, COLORADO:
Section 1. Section 5.04.150 of the Firestone Municipal Code is hereby amended to
read as follows (words added are underlined; words deleted are s+,.;eke +� ,.,.,,p).
5.04.150 -Renewals.
Any licensee may make application for a new license for the succeeding year
and pay the required fee therefor, on or before the expiration date of any license or
licenses issued to the licensee for the current year. Whenever any application and
license fee payment therefor is not received on or before the expiration date of any
license issued for the current year, and the licensee continues to engage in the business
or activity for which the license was issued, in addition to other penalties which may
be imposed, a penalty of ten dollars $10.00) r ent f the amount of the license
shall be imposed and collected. Further, an additional late charge of ten dollars
$1( 0 00) five pefeepA of the origin � � shall be imposed for each thirty-dqy period
that passes addedon the last day of eae e lendar month after the license expiration
date. In addition to the above penalty provision, it is unlawful for a licensee to continue
to engage in any business or activity after his or her license therefor has expired.
Section 2. Section 3.08.120 of the Firestone Municipal Code is hereby amended to
read as follows (words added are underlined; words deleted are �+,a„vo„ +r,,,,.,,,.r,).
3.08.120 -Sales tax license -Renewal -Licensee's duties.
It shall be the duty of each sales tax licensee, on or before January 1 st of each
year during which this Chapter remains in effect, to obtain a renewal of such sales tax
license if the licensee remains in the retail business or liable to account for the tax
provided in this Chapter, but nothing contained in this Chapter shall be construed to
empower the Town Clerk to refuse such renewal except revocation for cause of the
sales tax licensee's prior license. Whenever any renewal application and license fee
payment therefor is not received by January 1 st, and the licensee remains in the retail
business or liable to account for the tax provided in this Chapter, in addition to other
penalties which maybe imposed, a penalty of five dollars ($5.00) shall be imposed
and collected. Further, an additional late charge of five dollars ($5.00) shall be
imposed for each thirty-daperiod that passes after the license expiratio
n on date.
Section 3. Section 3.08.140 of the Firestone Municipal Code is hereby amended to
read as follows (words added are underlined; words deleted are strieke thr-o T ):
3.08.140 -Unlicensed sale prohibited.
Any person engaged in the business of selling tangible personal property at
retail in the Town, without having secured a current sales tax license therefor,
except as specifically provided herein, shall be guilty of a violation of this Chapter.
Section 4. If any portion of this ordinance is held to be invalid for any reason, such
decision shall not affect the validity of the remaining portions of this ordinance. The Board of
Trustees hereby declares that it would have passed this ordinance and each part hereof irrespective of
the fact that any one part be declared invalid.
Section 5. All other ordinances or portions thereof inconsistent or conflicting with this
ordinance or any portion hereof, are hereby repealed to the extent of such inconsistency or conflict.
Section 6. The repeal or modification of any portion of the Municipal Code of the Town
of Firestone by this ordinance shall not release, extinguish, alter, modify, or change in whole or in
part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under
such provision, and each provision shall be treated and held as still remaining in force for the purpose
of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of
the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or
order which can or may be rendered, entered, or made in such actions, suits, proceedings, or
prosecutions.
Section 7. This ordinance and the amendments to the Firestone Municipal Code set forth
herein shall take effect January 1, 2019.
INTRODUCED, READ, ADOPTED, APPROVED, AND ORDERED PUBLISHED IN
FULL this 26TH day of September, 2018.
TOWN OF FIRESTONE, COLORADO
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ATTEST:
Leah Vanarsdall5 Town Clerk
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BoWi Sindela layor