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HomeMy WebLinkAboutOrdinance-1969-0002 - Utility Company Business TaxBY COUNCILMAN Ray C. Pepe ORDINANCE NO. 2 Series of 1969 A BILL FOR AN ORDINANCE CONCERNING REVENUE AND IMPOSING A BUSINESS TAX ON CERTAIN UTILITY COMPANIES OPERATING WITHIN THE CITY OF WHEAT RIDGE, PROVIDING FOR THE COLLECTION OF SAID TAXES AND PENALTIES WITH RESPECT THERETO. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE: Section 1. Levy of Tax. There is hereby levied on and against utility companies operating within the City of Wheat Ridge a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the City of Wheat Ridge and of supplying local exchange telephone service to the inhabitants of the City. The amount of tax levied hereby shall be equal to three percent of the gross revenues received by such utility company arising from the supplying, furnishing, distributing, and selling of local exchange telephone service within the corporate limits of the City of Wheat Ridge, as now or hereafter established. Section 2. Effective Date. The tax levied by this ordinance shall commence on August 19, 1969, and shall be due and payable quarterly to the City of Wheat Ridge. Section 3. Filing Statement and Payment of Tax. Within 45 days after the end of each calendar quarter after the effective date of the tax herein levied, each utility company subject to this ordinance shall file with the City Clerk, in such form as the Clerk may require, a statement showing the total gross receipts as prescribed in Section 1 of this ordinance during the preceding calendar quarter. Such statement shall be accompanied by payment to the City of Wheat Ridge of the tax due for the period covered by the statement. Section 4. Failure to Pay. If any utility company subject to the provisions of this ordinance shall fail to pay the taxes as herein provided, the full amount thereof shall be due and collected from such company, and the same, together with an addition of ten percent of the amount of taxes due, shall be and hereby is declared to be a debt due and owing from such company to the City of Wheat Ridge. The City Attorney of the City of Wheat Ridge, upon the direction of the City Council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the said debt in the name of the people of the State of Colorado. Section 5. Penalty Clause. If any officer, agent or manager of a utility company which is subject to the provisions of this ordinance shall fail, neglect, or refuse to make or file any quarterly statement in the manner herein prescribed, the said officer, agent, manager, or person shall, on conviction thereof, be punished by a fine of not less than twenty-five dollars ($25.00) nor more than three hundred dollars ($300.00); provided, that each day after said quarterly statement shall become delinquent during which the said officer, agent, manager, or person shall so fail, neglect, or refuse to make and file such statement shall be considered a separate and distinct offense. Section 6. Inspection of Records. The City of Wheat Ridge, its officers, agents, or representatives, shall have the right at all reasonable hours and time to examine the books and records of the utility companies which are subject to the provisions of this ordinance and to make copies of entries or contents thereof. - 2 - Section 7. Local Purpose. The tax herein provided is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly understood that none of the terms of this ordinance be construed to mean that any utility company providing telephone services is issued a franchise by the City of Wheat Ridge. Section 8. Exclusions. The provisions of this ordinance shall not apply to any utility owned and operated by the City of Wheat Ridge, or to any utility maintaining facilities within the City pursuant to a franchise granted by the City. Section 9. Dnergency Clause. The provisions of this ordinance are necessary to the immediate preservation of the public health and safety of the citizens of Wheat Ridge for the following reasons: 1. To allow governmental functions to begin on a sound financial basis in the City of Wheat Ridge. 2. To permit utility companies to provide telephone service to the inhabitants of the City of Wheat Ridge. INTRODUCED, PASSED, ADOPTED AND ORDERED PUBLISHED on first reading this 4th day of September, A. D. 1969. PASSED, ADOPTED, AND ORDERED PUBLISHED on second and final reading this 19th day of September, 1969. rl"X(uz- C Mayor ATTEST: City Clerk ~.na 3 _ CERTIFICATE OF POSTING I, Louise F. Turner hereby certify that Ordinance # V was duly posted by me following first reading on the day of ~g~TE a6Fe 1969,. at the following locations: Wheat Ridge Post Office Wheat Ridge Branch Library Westridge Sanitation District Office Wheat Ridge Fire Department Prospect Valley Fire Department Lakewood -Bonpie,Bonham Branch Library I, Louise F. Turner hereby certify that Ordinance #~was duly posted by me following second reading on they- 3,^ day of SE4~~E.+ gE~ _ 1969, at the above listed locations. .=1 1 1~ - SEAL ccaZ 7P Louise F. Turner City Clerk