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Note: The ordinance from which this chapter is derived is purely a revenue measure, not regulatory, and therefore does not contravene Colorado Constitution Article XXII, giving legislature exclusive jurisdiction to make regulations regarding manufacture, sale, distribution of liquor. 186 Fed. Supp. 70 (1949).
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
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 percent of alcohol by weight.
Medicinal liquors
mean any liquor sold by a duly licensed pharmacist or drugstore solely on bona fide doctor’s prescription.
Operator
means a person licensed by law to sell malt, vinous and 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 within the City.
Spirituous liquors
means 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 solid, patented or not, containing alcohol and which is fit for use for beverage purposes. Any liquid or solid containing beer or wine in combination with any other liquor except as provided in this section shall not be construed to be malt or vinous liquors, but shall be construed to be spirituous liquor.
3.2 beer or fermented malt beverage
means malt liquor as defined in this section containing not more than 3.2 percent of alcohol by weight.
Vinous liquors
means and includes wine and fortified wines not exceeding 21 percent of alcohol by volume and shall be construed to mean alcoholic beverages obtained by the fermentation of the natural sugar contents of fruits or other agricultural produce containing sugar.
(Code 1994 § 34-26; Code 1965 § 4-12)
The business of selling at retail any malt, vinous or spirituous liquor, other than medicinal liquors, for beverage purposes is hereby defined and separately classified as such occupation for the purposes of this chapter as follows:
(a) 
Class A Operators.
All operators who are licensed to sell malt, vinous and spirituous liquors for consumption on the premises either as campus liquor complex, hotel or restaurant or lodging and entertainment licenses shall be class A operators.
(b) 
Class B Operators.
All operators licensed to sell malt, vinous or spirituous liquors only by the drink for consumption on the premises as taverns shall be class B operators.
(c) 
Class C Operators.
All operators licensed as retail liquor stores or liquor licensed drug stores to sell malt, vinous or spirituous liquors in original containers for consumption off the premises shall be class C operators.
(d) 
Class D Operators.
All operators licensed as beer and wine to sell malt and vinous liquors for consumption on the premises shall be class D operators.
(e) 
Class E Operators.
All operators licensed to sell malt, vinous or spirituous liquors as clubs are class E operators.
(f) 
Class F Operators.
All operators who are licensed to sell malt, vinous and spirituous liquors for consumption on the premises as racetracks shall be class F operators.
(g) 
Class G Operators.
All operators licensed to sell fermented malt beverages for consumption on the premises are class G operators.
(h) 
Class H Operators.
All operators licensed to sell malt, vinous and spirituous liquors on optional premises or related facilities shall be class H operators. If the operators are a campus liquor complex or hotel and restaurant with an optional premises or related facility, such operator shall be classified under this section.
(i) 
Class I Operators.
All operators licensed to sell only fermented malt beverages in the original package or container for consumption off the premises shall be class I operators.
(j) 
Class J Operators.
All operators licensed to sell malt, vinous and spirituous liquors under an arts license shall be class J operators.
(k) 
Class K Operators.
All operators licensed to sell malt, vinous and spiritous liquors under a brew pub or distillery pub license shall be class K operators.
(l) 
Class L Operators.
All operators licensed to sell malt, vinous and spiritous liquors under a retail sales room license shall be class L operators.
(Ord. 4907, 2-19-20. Code 1994 § 34-27; Code 1965 § 4-13)
The City Council hereby finds, determines and declares that considering the nature of the business of selling at retail 3.2 percent beer, malt, vinous and spirituous liquors for beverage purposes, and the relation of such business to the municipal welfare, as well as the relation thereof to the expenditures required of the City and a proper, just and equitable distribution of tax burdens within the City, and all other matters properly to be considered in relation thereto, the classification of such business as a separate occupation is reasonable, proper, uniform and nondiscriminatory and that the amount of tax hereby imposed by this chapter is reasonable, proper, uniform and nondiscriminatory and necessary for a just and proper distribution of tax burdens within the City.
(Code 1994 § 34-28; Code 1965 § 4-14)
There is hereby levied and assessed for the year 1977 and for each year thereafter an annual occupation tax upon the business selling fermented malt beverages or malt, vinous or spirituous liquors, except medicinal liquors, in the City, as such occupation has been classified in this chapter, as follows:
(a) 
For all class A operators, the sum of $300.00.
(b) 
For all class B operators, the sum of $500.00.
(c) 
For all class C operators, the sum of $300.00.
(d) 
For all class D operators, the sum of $300.00.
(e) 
For all class E operators, the sum of $150.00.
(f) 
For all class F operators, the sum of $300.00.
(g) 
For all class G operators, the sum of $100.00.
(h) 
For all class H operators, the sum of $300.00 for establishments with one to five optional premises/related facilities, $400.00 for establishments with six to 10 optional premises/related facilities and $500.00 for establishments with 11 or more optional premises/related facilities.
(i) 
For all class I operators, the sum of $100.00.
(j) 
For all class J operators, the sum of $150.00.
(k) 
For all class K operators, the sum of $300.00.
(l) 
For all class L operators, the sum of $300.00.
(Ord. 4907, 2-19-20. Code 1994 § 34-29; Code 1965 § 4-15)
The tax imposed by this chapter shall be due and payable to the City Manager on January 1st of each year and shall be delinquent on February 1st of the same year. Prepayment of such tax may be made in the month of December preceding the due date.
(Code 1994 § 34-30; Code 1965 § 4-16)
Upon receipt of the tax levied by this chapter, it shall be the duty of the City Manager 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 such tax is paid, and the place at which such operator conducts business.
(Code 1994 § 34-31; Code 1965 § 4-17)
The operator of businesses licensed under this chapter shall, at all times during the year, keep the revenue receipt posted in a conspicuous place in his place of business.
(Code 1994 § 34-32; Code 1965 § 4-18)
If any operator begins business subsequent to January 1st of any year, the tax required by this chapter shall be prorated on a monthly basis for the remaining portion of the year; but no refund shall be made to any person who discontinues such business during the year. All prorated taxes provided for in this section shall be due and payable upon the beginning of business and shall be delinquent 10 days thereafter.
(Code 1994 § 34-33; Code 1965 § 4-19)
Interest shall accrue on all delinquent taxes due under this chapter from the day of delinquency until paid or collected, at the rate of one percent per month.
(Code 1994 § 34-34; Code 1965 § 4-20)
No delinquency in payment of the tax provided for in this chapter 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 the State, and in performance of any duties imposed upon the City Council as a licensing authority by such statutes, the City Council shall exclude from consideration any delinquency in payment of the tax provided for in this chapter.
(Code 1994 § 34-35; Code 1965 § 4-21)
The City shall have the right to recover all sums due by the terms of this chapter, including attorney fees, court costs and expert fees, by judgment and execution thereon in a civil action, in any court of competent jurisdiction; such remedy shall be cumulative with all other remedies provided in this chapter for the enforcement of this chapter.
(Code 1994 § 34-36; Code 1965 § 4-22)
The purpose of this chapter being to raise revenue for the City and to secure a proper distribution of the burden of taxation, this chapter shall be void in case the State Supreme Court shall hold that any part of the moneys to be raised under this chapter must be used for any other purpose.
(Code 1994 § 34-37; Code 1965 § 4-23)