HomeMy WebLinkAbout126 - 09/19/1989 - AMENDING THE CITY CODE RELATING TO THE COLLECTION OF THE ALCOHOLIC BEVERAGES OCCUPATION TAX ORDINANCE NO. 126, 1989
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING CHAPTER 3, SECTION 76 OF THE CODE OF THE CITY
OF FORT COLLINS RELATING TO THE COLLECTION OF THE
ALCOHOLIC BEVERAGES OCCUPATION TAX
WHEREAS, §3-76 of the Code of the City of Fort Collins, hereinafter
the "Code, " establishes an annual occupation tax upon persons involved in
the business of selling at retail any fermented malt beverage, malt,
special malt, vinous or spirituous liquor; and
WHEREAS, §3-77 of the Code authorizes collection of any delinquent
occupation tax through the prosecution of a misdemeanor violation of the
code and any other civil remedy available at law; and
WHEREAS, the Code has established additional collection methods for
other municipal taxes, namely sales tax and use tax, which methods include
first and prior liens upon the goods, stock in-trade and business fixtures
in which the taxpayer has an ownership interest with certain exceptions for
creditors who have prior liens; and
WHEREAS, it is in the best interest of the City to apply those
additional methods of collection to the collection of unpaid occupation
taxes.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that Section 3-76 of the Code of the City of Fort Collins is hereby
amended by the addition of a new subparagraph to read as follows:
(F) The occupation tax imposed by this section, together with
all penalties and interest pertaining thereto, shall constitute a
first and prior lien upon the personal properties defined in
Section 25-189 of the Code and shall be established and
enforceable in the same manner as sales and use taxes as provided
in Chapter 25, Sections 189, 191, 192, 194, 195, 196, 197, 198,
199 and 225 of the Code.
Introduced, considered favorably on first reading, and ordered
published this 5th day of September, A.D. 1989, and to be presented for
final passage on the 19th day of September, A.D. 1989.
Mayor
TEST: }"
City Clerk \
Passed and adopted on final reading this 19th day of September, A.D.
1989.
Mayor
ATTEST:
City Clerk