HomeMy WebLinkAboutOrdinance-1977-0251INTRODUCED BY COUNCILMAN
HOWARD
ORDU%ANCN NO. 251
Series of 1977
TITLE: AN ORDINANCE REPEALING SECTIONS 21-6, 21-7, 21-8, 21-9, 21-10, 21-11,
21-12, ARTICLE II. UTILITIES TAX, CHAPTER 21, OF THE CODE OF LAWS OF
THE CITY OF GTzEAT RIDGE, 1976 EDITION AS AMENDED, AND CONCERNING
REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX Oi; 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 nondis-
criminatory; and
6KREREAS, 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 THF. 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 City
of Wheat Ridge, a tax on the privilege of engaging in such business. The
amount of such tax shall be s87,600 for the year of 1978.
Section 2. PAYMENT OF TArZ.
The tax levied by this Ordinance shall be due on the first day of
January 1973. The tax shall be payable in twelve (12) equal monthly install-
ments, each installment to be paid on the last business day of each calendar
month.
Section 3. 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 tine tar, imposed by this Ordinance,
and to make copies of the entries or contents thereof.
Ordinance No. 251 Page -2-
Series of 1977
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
(10%) 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 appli-
cable ordinances and amendments thereto were in full force and effect for the
purpose of sustaining any property 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 Sections 21-6, 21-7, 21-8, 21-9,
21-10, 21-11, 21-12, Article II, Chapter 21, of the Code of Laws of the City
of Wheat Ridge, 1976 Edition as Amended, 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 Sections 21-6, 21-7, 21-8, 21-9, 21-10, 21-11,
21-12, Article II, Chapter 21, prior to the adoption of this Ordinance; and
all of said terms and provisions of said Sections 21-6, 21-7, 21-8, 21-9,
21-10, 21-11, 21-12, Article II, Chapter 21, of the Code of Laws of the City
of Wheat Ridge, 1976 Edition as Amended, 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 thereunder, 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 Sections 21-6, 21-7, 21-8, 21-9, 21-10,
21-11, 21-12, Article II, Chapter 21, of the Code of Laws of the City of
Wheat Ridge, 1976 Edition as Amended, subject, however, to the provisions of
Section 6 of this enacting Ordinance.
Section 9. EFFECTIVE DATE
This Ordinance shall take effect on January 1, 1978, and the first
payment of the tax levied by this Ordinance shall be due on. January 31, 1978.
Ordinance No. 25I _ Page -3-
Series of 1977
READ, ADOPTED, AND ORDERED PUBLISHED on first reading by a vote of
_6 to 0 on this 14th day of November
A . D. 1977.
- - - -
READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by
a vote of 6 to 0 on this _ 28th day of November
A. D. 1977.
FRANK STITES, MAYOR
ATTEST:
CAROL F. 1IAi,1PF, CITY CLERK