The purpose of this article shall be to require the payment
of an occupancy fee for accommodation units within the town to provide
funds for marketing and promoting the town and its environs as a year-round
resort, to promote and market activities and events beneficial to
the business community and to provide the town with necessary information
regarding the operation of accommodation units.
(Ord. No. 22-12, § 3, 1-3-22)
A fee is required to be paid for each accommodation unit according
to the number of people (or pillows) served by each accommodation
unit. It shall be unlawful for any person to operate an accommodation
unit within the town without having first paid the occupancy fee under
this article.
(Ord. No. 22-12, § 3, 1-3-22)
(a)
Applications
for all occupancy fees required by this article shall be provided
in writing to the town. An application shall be made, and a fee shall
be paid, for each separate location within the town at which the applicant
operates an accommodation unit.
(b)
Each
application shall state the full name of the applicant, the number
of persons allowed to reside within the accommodation unit, the state
sales tax license number for such applicant, and the address of the
accommodation unit. Further, each application shall contain such additional
information as may be needed for the proper guidance of the town officials
in determining the amount of the fee.
(Ord. No. 22-12, § 3, 1-3-22)
Application forms shall be prepared and kept on file by the
town. All applications shall be made upon such forms as are prescribed
by the town.
(Ord. No. 22-12, § 3, 1-3-22)
Upon receipt of an application, the town may require an investigation
or inspection before establishing the occupancy fee and, if so required,
the town shall refer such application to the proper officer or person
for making such investigation within 48 hours of the time of such
receipt. The town building official shall make or cause to be made
any appropriate inspection relative to the construction of buildings
or other structures. If the operation of such accommodation unit requires
a license from the state or any other governmental entity, an investigation
will be made with such entity to assure the town that the applicant
has the appropriate licenses.
(Ord. No. 22-12, § 3, 1-3-22)
An occupancy fee is hereby levied upon every accommodation unit
within the town in the amount of $10 per annum for each pillow within
accommodation unit. Each unit applicant shall advise the town, by
affidavit, under oath, at the time of application under this article,
of the number of accommodation units applicant had for the prior year
and the number of such accommodation units applicant intends to have
for the present year. The fees payable under this subsection shall
be based upon the number of accommodations set forth for the current
year in such affidavit.
(Ord. No. 22-12, § 3, 1-3-22)
In the absence of provisions to the contrary, all fees shall
be paid in advance at the time application therefor is made to the
town. Fees paid are non-refundable and non-transferable.
(Ord. No. 22-12, § 3, 1-3-22)
Pursuant to C.R.S. section 31-20-101, et seq., the town may
cause any delinquent charges or fees made or levied under this article
to be certified to the county treasurer, to be collected and paid
over by the treasurer in the same manner as real or personal property
taxes, including the provisions for the creation of a lien upon the
subject property.
(Ord. No. 22-12, § 3, 1-3-22)
(a)
If it
is necessary for the town to take action for the enforcement of this
article, there shall be added to any fees due under this article all
reasonable costs and fees incurred by the town, including reasonable
attorneys' fees.
(b)
If any
action is brought in a court of law by or against the town relating
to the enforcement, interpretation or construction of this article,
or of any document provided for in this article, or of any proceeding
under this article, the prevailing party in such action shall be entitled
to reasonable attorneys' fees as well as all costs incurred in the
prosecution or defense of such action.
(Ord. No. 22-12, § 3, 1-3-22)
It is hereby declared that the proceeds from the fee imposed
pursuant to this article shall be used for the payment of reasonable
costs incurred in connection with the administration of this article,
and for marketing and promotion of the town's principal industry,
being tourism and for payment of expenses related to such marketing
and promotion and to promote and market activities and events beneficial
to the community.
(Ord. No. 22-12, § 3, 1-3-22)
(a)
An occupancy
fee must be paid on an annual basis.
(b)
The
town shall mail to the owner of the accommodation unit a statement
of the time for payment of the occupancy fee no later than three weeks
prior to the date it is due. Provided, that a failure to send out
such notice or the failure of an owner to receive it shall not excuse
the owner from a failure to apply for or pay the fee, nor shall it
be a defense in an action for operation without payment of the occupancy
fee.
(Ord. No. 22-12, § 3, 1-3-22)
