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City Government

 

5. Liquor And Beer Occupational Tax

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9/97 

CHAPTER 5

LIQUOR AND BEER OCCUPATION TAX

4-5-1:  LEGISLATIVE DECLARATION
4-5-2:  PURPOSE OF TAX
4-5-3:  OCCUPATION TAX
4-5-4:  PAYMENT
4-5-5:  ADMINISTRATION

4-5-1:  LEGISLATIVE DECLARATION:  (2032)  The City Council hereby finds, determines and declares that, considering the nature of the business of manufacturing or selling, or offering for sale, malt, vinous or spirituous liquors or fermented malt beverages, and the relation of such business to the municipal welfare, as well as the relation thereto to the expenditures required of the City, and a proper, just and equitable distribution of the 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, nondiscriminating and necessary for a just and proper distribution of tax burdens within the City.  Accordingly, the business of selling at retail any fermented malt beverage, malt, special malt, vinous or spirituous liquors is hereby defined and separately classified as an occupation as specified below.

4-5-2:  PURPOSE OF TAX:  (2032)  The sole purpose of the taxes imposed pursuant to this Chapter is to raise revenue pursuant to the taxing power of the City.  Nothing in this Chapter shall be deemed or construed as an attempt or means to regulate the sale of fermented malt beverages or malt, vinous, or spirituous liquors.  In the performance of its duties under State law as a local liquor licensing authority, City Council shall exclude from consideration any delinquency in the payment of any taxes due the City under this Chapter.  

4-5-3:  OCCUPATION TAX:  (2032 2502)  The following annual occupation taxes are hereby established and shall be paid by the liquor license applicant or liquor licensee to the City:

   License Tax 
(1)   Retail liquor store license  $150
(2)  Liquor-licensed drugstore license  $150
(3)  Beer and wine license  $150
(4)  Hotel and restaurant license  $325
(5)  Tavern license  $325
(6)  Club license  $100
(7)  Arts license  $100
(8)  Racetrack license  $325
(9)  All licenses to sell fermented malt beverages  $150
(10)  Brew pub license  $325
     
  

4-5-4:  PAYMENT:   (2032)

 (A)    The occupation tax shall be paid in addition to the annual license fees paid to the City and the State and shall be due and payable on or before the date of issuance or renewal of any license subject to such tax pursuant to this Chapter. 

(B)    Upon receipt of the fee, the City shall issue a certificate showing the amount paid.  The certificate shall at all times be conspicuously posted by the operator in his place of business.

(C)    The Finance Director is hereby authorized to enforce the provisions of this Chapter.  Upon the failure of the City Clerk to receive payment of the taxes due under this Chapter from any applicant for a new license or for the renewal of an existing license, such failure shall be reported to the Finance Director, who shall take such actions as may be necessary and available for the collection of the delinquent taxes pursuant to the Tax Administration Code.  Interest shall accrue on all delinquent taxes as provided in the Tax Administration Code.  No refund of any tax paid in accordance with this Chapter shall be made to any person who discontinues or sells the business during the duration of the license.

4-5-5:  ADMINISTRATION:  This Chapter shall be administered in accordance with Chapter 1 of this Title.   (2032)

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