HomeMy WebLinkAbout750649.tiff December 2 , 1975
Mr. Glenn K. Billings, Chairman
Board of County Commissioners
1516 Hospital Road
Greeley, Colorado 80631
Dear Mr. Billings :
I have your inquiry asking my opinion on the following
question: "Can Weld County impose an occupational tax on
liquor licenses?"
The answer is NO, currently; however, YES , effective
January 1, 1976, under home rule.
This question is expressly answered in the Weld County
Home Rule Charter at Sections 3-8 (4) (b) and (j ) , which states,
among other things, that the powers and duties of the Board
shall include duties and powers to:
"Enact legislation including such means of enforcement
thereof as shall be authorized by law, and otherwise
formally promulgate county policy. . . " (emphasis mine) ;
also, "Establish and levy taxes, charges, fees and
licenses. "
Currently, there are no state laws governing such a tax.
It, therefore, must be an action of home rule cities or coun-
ties , if so provided by their charters. Weld County has this
provision.
Accordingly, it is the opinion of this office that,
pursuant to the Weld County Home Rule Charter, Article III ,
Sections 3-8 (4) (b) and (j) , that under the Home Rule Charter
of Weld County, an occupational tax can be imposed on liquor
licenses.
I trust that I have satisfactorily answered your inquiry.
Resgectfu ly s Samuel S. Telep
County Attorney
SST; jlh
750649
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