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)