Business License Regulations

Occupation Tax
Sections:
5.02.010 Amount of Tax
5.02.015 Applicability
5.02.020 Payment
5.02.025 Receipt
5.02.030 Classification
5.02.040 Unlawful Procedure
5.02.042 Legal Right of Town.
5.02.044 Violations.

5.02.010 Amount of Tax. There is hereby levied and assessed for each year, beginning with 1988, an occupation tax upon every business except as otherwise provided herein, in the amount of fifty dollars ($50) per year.

5.02.015 Applicability. This tax shall apply to any business, trade, occupation, profession, or calling which is engaged in for the purpose of making a profit, whether a profit is actually made, on a regular basis within the Town of Eagle. It shall not apply to such activity if exempt by virtue of State or federal law, or if subject to a similar tax under the ordinances of the Town of Eagle, such as building contractors or peddlers and solicitors, or to activity as an employee of a governmental entity, or of another who is subject to this tax.

5.02.020 Payment. This tax shall be due and payable on January 1st of each year by parties engaged, on that date, in activities which are the subject of this tax. For those who begin such activity after January 1st, this tax shall be payable within 10 (10) days of beginning such activity. The entire amount of the tax is due regardless of when such activity was begun.

5.02.025 Receipt. Upon receipt of the tax, it shall be the duty of the Town Clerk to execute and deliver to the operator of the business paying the tax, a revenue receipt, showing the name of the person paying the tax, the date of payment, business paying the tax, the period for which said tax is paid, and the place at which the person conducts his business. This receipt must be posted in some prominent place at the premises of the business.

5.02.030 Classification. Every party doing business in more than 1 (1) store, stand or other place of business, shall pay a separate tax for each place of business, unless such places of business are contiguous to each other, communicate directly with and open to each other, and are operated as a unit. The business may be transferred from 1 location to another without payment of additional tax.

5.02.040 Unlawful Procedure. It shall be unlawful for any party or his agent to engage in or carry on a business in the Town of Eagle for which an occupational tax is required, without first having paid the tax and obtained and posted a revenue receipt, as herein provided. For the purpose of this Section, the opening of a place of business, or offering to sell, followed by a single sale or the doing of any act or thing in the furtherance of the business, shall be construed to be engaging in carrying on such business.

5.02.042 Legal Right of Town. The Town of Eagle shall have the right to recover all sums due by the terms of this Section 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 herein for the enforcement of this Section.

5.02.044 Violations. Any person who knowingly violates any provision of this Chapter, or who knowingly fails to perform an act required by any provision of this Chapter, commits a Class A municipal offense.


BUSINESS MARKETING FEE
Sections:
5.13.010 Amount of Fee.
5.13.020 Applicability.
5.13.030 Classification.
5.13.040 Payment.
5.13.050 Separate Fund Created.
5.13.060 Unlawful Acts.
5.13.070 Enforcement.
5.13.080 Criminal Violations.

5.13.010 Amount of Fee. There is hereby levied and assessed for each calendar year, beginning with 2010, a business marketing fee upon every business, except as otherwise provided herein, in the amount of twenty dollars ($20) per year.

5.13.020 Applicability. The fee imposed by this Chapter shall apply to any business, trade, occupation, profession or calling which is engaged in for the purpose of making a profit, whether or not a profit is actually made on a regular basis, within the Town of Eagle. Provided, however, this fee shall not apply to contractors engaged in the building trades. In addition, the fee shall not apply to such business activity if exempt by virtue of State or federal
law or to activity as an employee of a governmental entity.

5.13.030 Classification. Every party doing business in more than 1 (1) store, stand or other place of business, shall pay a separate fee for each place of business, unless such places of business are contiguous to each other, communicate directly with and open to each other, and are operated as a unit. The business may be transferred from 1 location to another without payment of an additional fee.

5.13.040 Payment. The fee imposed by this Chapter shall be due and payable on January 31 in the year 2010 and shall be due and payable January one of each year thereafter by parties engaged, on that date, in business activities which are subject to this fee. For those who begin such activity after January 1, this fee shall be payable within 10 (10) days of beginning such activity. The entire amount of the fee shall be due regardless of when such business activity was begun. The fee imposed by this Chapter shall be billed and collected in connection with the collection of the Town’s general occupation tax set forth in Chapter 5.02 of this Title.

5.13.050 Separate Fund Created. There is hereby created a separate Town account to be known as the Town of Eagle Marketing Fund. All proceeds from the collection of fees imposed by this Chapter shall be deposited in such fund which shall be appropriated by the Board of Trustees in its discretion for the sole purpose of developing and implementing a marketing program to promote the Town of Eagle and its businesses to the general public and targeted groups for the benefit of the Town’s businesses and the Town’s economy.

5.13.060 Unlawful Acts. It shall be unlawful for any person or entity or its agent to engage in or carry on a business within the Town of Eagle for which a business marketing fee is required, without first having paid such fee as herein provided. For the purposes of this Section, the opening of a place of business, or offering to sell, followed by a single sale or the doing of any act or thing in the furtherance of the business, shall be construed to be engaging in and carrying on such business.

5.13.070 Enforcement. A. The fee imposed by this Chapter shall be a lien upon the goods and business fixtures of the applicable business and upon the real property and appurtenant premises at which the business is conducted. The Town may foreclose upon such lien in accordance with law and record notices of such lien in the records of the Eagle County Clerk and Recorder’s office.
B. The Town may also certify the amount of any delinquent fee as a delinquent charge upon the property at which the business is located to the Eagle County Treasurer for collection in the same manner as delinquent
general ad valorem taxes are collected pursuant to Section 31-20-105, C.R.S.
C. The Town of Eagle shall further have the right to recover all sums due by the terms of this Chapter by judgment and execution thereon in a civil action in any court of competent jurisdiction; such remedies shall be cumulative with all other remedies provided herein for the enforcement of this Chapter.

5.13.080 Criminal Violations. Any person or entity who knowingly violates any provision of this Chapter or knowingly fails to perform an act required by any provision of this Chapter, commits a Class A municipal offense.