HomeMy WebLinkAboutOrdinance-1976-0215 - Repeal WR Ord 2 - Tax on Telphone Utility CompaniesORDINANCE NO. 215
SERIES OF 1976
INTRODUCED BY COUNCILPERSON Joseph Donaldson
TITLE. AN ORDINANCE REPEALING ORDINANCE NO. 21 SERIES OF
1969, AND CONCERNING REVENUE AND IMPOSING A BUSINESS
AND OCCUPATION TAX ON TELEPHONE, UTILITY COMPANIES
OPERATING WITHIN THE CITY OF WHEAT RIDGE; PROVIDING
FOR THE COLLECTION OF SAID TAXES AND FOR PENALTIES
WITH RESPECT THERETO.
WHEREAS, the operations of telephone utilities involve
substantial use of the public streets and rights-of-way,
frequent excavations in the public streets and rights-of-
way, and the regular installation, maintenance and repair
of many poles, lines and cables in, under, and above the
public streets and rights-of-way; and
WHEREAS, the operations of telephone utilities place
a substantial burden on the City in its efforts to provide
for the public safety, and efficiently maintain and administer
the public streets and rights-of-way; and,
WHEREAS, considering the nature of telephone utilities
and the burdens placed by such utilities on the City, the
classification of such utilities separately from other
businesses and occupations is reasonable and nondiscriminatory;
and
WHEREAS, the City Council of the City of Wheat Ridge
is authorized to impose taxes on the privilege of engaging
in occupations or businesses solely for the purpose of raising
revenue;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF WHEAT RIDGE, COLORADO:
Section 1. LEVY OF TAX
There is hereby levied against
every telephone utility which is engaged in the business of
furnishing local exchange telephone service within the Citv
of Wheat Ridge, a tax on the privilege of engaging in such
business. The amount of such tax shall be $70,400.00 for
ORDINANCE NO. 215
the portion of 1976 remaining after the effective date of this
ordinance, and $ 85,000.00 annually for each subsequent year.
Section ? PAYMENT OF TAN
The tax levied by this
ordinance shall be due on the first day of January of each
year except the year 1976. The tax shall he payable for years
subsequent to 1976 in twelve equal monthly installments, each
installment to be paid on the last business clay of each calendar
month. The tax for the remaining portion of 1976 shall be due
on August 1st , 1976, and shall be payable in 5 equal
monthly installments, payable on the last business day of each
calendar month.
Section 5. INSPECTION OF RECORDS. The City of Wheat
Ridge, its officers, agents or representatives shall have the
right at any reasonable time, to examine the books and records
of any telephone utility which is subject to the tax imposed by
this ordinance, and to make copies of the entries or contents
thereof.
Section 4. LOCAL PURPOSE
The tax provided herein is upon
the affected occupations and businesses in their performance of
local functions and is not a tax upon those functions relating
to interstate commerce.
Section 5. FAILURE TO PAY. If any telephone utility
subject to this ordinance fails to pay the taxes as provided
herein, the full amount thereof shall be due and collected
from such company, and the same, together with an addition of
ten percent (100) of the amount of taxes due, shall be and is
hereby declared to be a debt due and owing from such utility
to the City of Wheat Ridge.
Section 6. CERTAIN OFFENSES AND LIABILITIES TO CONTINUE.
All offenses committed and all liabilities incurred prior to
the effective date of this ordinance shall be treated as though
all prior applicable ordinances and amendments thereto were in
ORDINANCE NO. 215
full force and effect for the purpose of sustaining any proper suit,
action or prosecution with respect; to such offenses and liabilities.
All taxes, the liability for which has been accrued under the terms
and provisions of Ordinance No. 2, Series of 1969, on or before
the effective date of this ordinance, shall be and remain unconditionally
due and payable, and shall constitute a debt to the City of Wheat Ridge,
payable in conformity with the terms and provisions of said Ordinance
No. 2, Series of 1969 prior to the adoption of this ordinance; and
all of said terms and provisions of Ordinance No. 2, Series of 1969
shall be and remain in full force and effect for the purpose of the
collection and payment of any and all such taxes due and payable there-
under, notwithstanding the provisions of this ordinance.
Section 7. TAX IN LIEU OF OTHER OCCUPATION TAXES. The tax
herein provided shall be in lieu of all other occupation taxes, or
taxes on the privilege of doing business within the City of Wheat
Ridge, on any telephone utility subject to the provisions of this
ordinance.
Section 8. REPEAL. This Ordinance shall repeal Ordinance
No. 2, Series of 1969, subject however to the provisions of Section
6 of this enacting ordinance.
Section 9. E"ECTIUE DATE. This ordinance shall take effect
on August 1, 1976 and the first payment of the tax levied by this
ordinance shall be due on August 1, 1976 .
Section 10. EMERGENCY CLAUSE. This Ordinance is necessary for
the health and welfare of the citizens of the City of Wheat Ridge,
Colorado for the following reasons:
1. The existing Ordinance No. 2, Series of 1969, may be in
conflict with State of Colorado Law.
2. The City of Wheat Ridge, Colorado based part of its 1976
budget on the revenue to be gained as the result of the enactment
of Ordinance No. 21 Series of 1969.
3. That the financial needs of the City of Wheat Ridge, Colorado
require this enacting Ordinance to be effective as quickly and as
orderly as possible.
READ, ADOPTED AND ORDERED PUBLISHED on first reading by a vote
of 6 to 0 , this 12th day of July , 1976.
READ, ADOPTED AND ORDERED PUBLISHED on second and final reading
by a vote of a to U , this 26th day of July , 191b.
Signed by Mayor rank Stites on the 28th day of Uuly , 1976.
ATTEST:
Frank Stites, Mayor
Eli-se- Brougham, City Clerk
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