2.5.302: CLASSIFICATION AND OCCUPATION TAX ESTABLISHED:

The business of selling at retail any fermented malt beverage, malt, vinous or spirituous liquor for beverage purposes is hereby defined and separately classified, and the license tax fixed for the occupation for the purposes of this article as follows:

   A.   Hotel and restaurant licensees, tavern licensees, brewpub licensees, distillery pub licensees, vintner's restaurant licensees, and lodging and entertainment licensees: The annual Occupation Tax is set at four hundred dollars ($400.00).

   B.   Beer and wine licensees: The annual Occupation Tax is hereby set at three hundred dollars ($300.00).

   C.   Retail liquor store licensees: The annual Occupation Tax is hereby set at three hundred dollars ($300.00).

   D.   Liquor licensed drugstores: The annual Occupation Tax is hereby set at three hundred dollars ($300.00).

   E.   Club licensees: The annual Occupation Tax is set at three hundred dollars ($300.00).

   F.   Fermented malt beverage on and off premises licensees: The annual Occupation Tax is hereby set at three hundred dollars ($300.00).

   G.   Arts licensees: The annual Occupation Tax is set at two hundred dollars ($200.00).

   H.   Racetrack licensees: The annual Occupation Tax is set at three hundred dollars ($300.00).

   I.   Optional premises licensees: The annual Occupation Tax is hereby set at four hundred dollars ($400.00). (Ord. 1882; Ord. 2408; 1968 Code §5-75B, C; Ord. 76-106; Ord. 81-243; Ord. 82-230; Ord. 90-21; Ord. 01-42; Ord. 04-195; Ord. 15-78; Ord. 16-79; Ord. 17-76)

2.5.303: PAYMENT OF TAX; PRORATION:

   A.   The Occupation Tax shall be due and payable to the City of Colorado Springs and submitted to the City Clerk's Office by January 31 of each year and shall be delinquent on February 1 of the same year.

   B.   Upon receipt of the tax, the City Clerk's Office shall issue a receipt showing the name of the person paying the same, the trade name, the annual period and the location of the place of business for which the tax paid. The person operating the business shall at all times during the year have the receipt available on the premises and shall produce the receipt on request.

   C.   If the occupation is newly undertaken or commenced subsequent to January 1 of any year, the tax shall be prorated for the remaining portion of the year. However, if the business is actually in existence and only temporarily closed, no proration or refund shall be made to any person who discontinues the business during the year.

   D.   All prorated taxes shall be due and payable upon the beginning of business, and shall be paid prior to the issuance of a license to sell alcohol beverages. (Ord. 1882; 1968 Code §5-75D; Ord. 01-42)

2.5.304: PAYMENT OF TAX PREREQUISITE TO SALE:

It shall be unlawful for any licensee or registered manager to engage in the occupation of selling at retail for beverage purposes any fermented malt beverages, malt, vinous or spirituous liquors in the City until payment in full of all taxes imposed by this part. For each twenty four (24) hour period during which the business is conducted without the payment, a separate offense in violation of this part shall be deemed to have been committed. (Ord. 1882; 1968 Code §5-75G; Ord. 01-42; Ord. 04-195)

2.5.305: DELINQUENT TAXES:

   A.   Interest: Interest shall accrue on all delinquent taxes from the date of delinquency until paid or collected at the rate of one percent (1%) per month.

   B.   Delinquent Tax Not Grounds For Suspension Of License: No delinquency in payment of the tax shall be grounds for suspension or revocation of a liquor license. However, repeated nonpayment or delinquent payment of the tax may be grounds for nonrenewal of license.

   C.   Recovery Of Delinquent Tax: The City may recover all sums due under this part by an action at law. (Ord. 1882; 1968 Code §5-75D, E, F; Ord. 01-42)

PART 4 CREATION, PROCEDURES OF LIQUOR AND BEER LICENSING BOARD 1

(Rep. by Ord. 17-114)

 

Notes

1	1. Prior ordinance history: 1968 Code §§5-77, 5-78, 5-79; Ord. 76-34; Ord. 83-75; Ord. 90-106; Ord. 97-148; Ord. 01-42.

PART 5 ISSUANCE OF LICENSES

SECTION:

2.5.501: Hearing On Applications

2.5.502: Applications; Factors To Consider

2.5.503: Findings Of The Local Licensing Authority

2.5.504: Records

2.5.505: Decisions By The Local Licensing Authority; Appeal

2.5.506: Distance Restrictions For Hotel And Restaurant Licenses

2.5.501: HEARING ON APPLICATIONS:

   A.   The Local Licensing Authority shall have the power to hear and determine applications for new licenses, change of locations and modifications, alterations or expansion of the licensed premises.

   B.   All hearings of the Local Licensing Authority shall be conducted pursuant to and in accord with State Statutes or any rules and regulations issued thereunder, the provisions of this article and the rules and regulations governing the conduct of the Local Licensing Authority. (1968 Code §5-80A, C; Ord. 76-34; Ord. 77-186; Ord. 83-75; Ord. 97-148; Ord. 01-42; Ord. 17-76; Ord. 17-114)

2.5.502: APPLICATIONS; FACTORS TO CONSIDER:

   A.   Before entering any decision approving or denying an application, the Local Licensing Authority shall consider the following:

      1.   The facts and evidence adduced as a result of its investigation, as well as any other facts;

      2.   The reasonable requirements of the neighborhood for the type of license for which application has been made;

      3.   The number, type and availability of liquor licensed establishments in the neighborhood under consideration; and

      4.   Any other pertinent facts affecting the qualifications of the applicant for the conduct of the type of business proposed.

   B.   The reasonable requirements of the neighborhood shall not be considered in the issuance of a club liquor license.

   C.   When considering an application for an optional premises license or a hotel and restaurant license with optional premises, in addition to the factors outlined in subsection A of this section and the applicable requirements of the provisions of State Statutes and any rules and regulations issued thereunder, the Local Licensing Authority shall consider the following:

      1.   The nature of the proposed facility as constituting an outdoor sports and recreational facility.

      2.   The applicant's need for the optional premises license, including whether the size of the outdoor sports and recreational facility and proposed locations for the optional premises justify the issuance of an optional premises license.

      3.   Any other facts and evidence required to satisfy the Local Licensing Authority that the applicant will adequately maintain control over each area designated as an optional premises. (1968 Code §5-80B; Ord. 76-34; Ord. 77-186; Ord. 83-75; Ord. 97-148; Ord. 01-42; Ord. 15-78; Ord. 17-114)

2.5.503: FINDINGS OF THE LOCAL LICENSING AUTHORITY:

   A.   The Local Licensing Authority may specify terms, conditions or provisions upon granting of a license as the Local Licensing Authority may deem necessary to carry out the exercise of police powers, provided these terms, conditions or provisions do not conflict with the laws of the State or rules and regulations provided by the State liquor licensing authority, local rules or ordinances and resolutions of the City.

   B.   The decision of the Local Licensing Authority, shall constitute final agency action of the Local Licensing Authority for all purposes under the applicable State Statutes, this Code, and State and local rules and regulations. (1968 Code §5-80D, E; Ord. 76-34; Ord. 79-101; Ord. 83-75; Ord. 97-148; Ord. 01-42; Ord. 17-114)