HomeMy WebLinkAboutOrdinance-1979-0316INTRODUCED BY COUNCILIvE'-IBER CAVARRA
ORDINANCE 110. 316
Series of 1979
TITLE: IPIPOSING A BUSIidESS AND OCCUPATION TAX ON TELEPHONE LTILITY
COMPANIES OPERATING WITZ-IIN 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 sub-
stantial 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 puh lic
streets and rights-of-way; and
W1iEREAS, considering the nature of telephone utilities and the
t)urdens placed by such utilities on the City, the classification of
such utilities separately from other businesses and occupations is
reasonable and nondiscri=iatory; and
'A1HEREAS, 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, THERFTOF.E, BE IT ORDAId.D BY T-E CITY COUNCIL OF THE CITY
OF WHEAT RIDE, COLORADO:
Section I. LEVY OF TfT;
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 '90,288 for the year of
1.979.
Ordinance No. 316
Series of 1979
Section 2. PAYMENT OF TAX
Page -2-
The tax levied by this Ordinance shall be retroactive to the first
day of January, 1979. The tax shall be payable in twelve (12) equal
monthly installments, 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 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 S. FAILURE TO PAY
If any telephone utility subject to this Ordinance fails to pay
the taxes as provided herein, the fill amount thereof shall be dine and
collected from such company, and the same, together with an addition of
ten percent (101) 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 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 Ordinance No. 251 of the City of Wheat Ridge, Series of 1977, on or
before the expiration date of that 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
Ordinance No. 316 Page -3-
Series of 1979
Section 6. (Continued)
said Ordinance prior to the adoption of this Ordinance; and all of said
terms and provisions of Ordinance No. 251 of the City of Wheat Ridge,
Series of 1977, 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 Ordinance No. 251 of the Citv of
Wheat Ridge, Series of 1977, subject, however, to the provisions of
Section 6 of this enacting Ordinance.
Section 9. EFFECTIVE DATE
This Ordinance shall be retroactive and take effect on January 1,
1979, and the first payment of the tax levied by this Ordinance shall be
due on January 31, 1979.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of 6 to 0
on this 8th day of January , 1979; ordered published in full
in a newspaper of general circulation in the City of Wheat Ridge and
Public Hearing and consideration on final passage set for January 22 ,
1979, at 7:30 o'clock p.m., at Council Chambers, 7500 West 29th Avenue,
Wheat Ridge, Colorado.
READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by a vote
of 6 to 0 , this 31st day of January , 1979.
Ordinance No. 316 Page -4-
Series of 1979
SIGNFD by this Mayor on this 1st day of February 1979.
1`IAYOR OLIVER V. PHILLIPS
Al'PEST:
CITY CLERK CAROL F. TIN~PF /
lst Publication: Jan. 11, 1979
2nd Publication: Feh 8, 1979
Published in: Wheat Ridge Sentinel
Effective Date: January 1, 1979
Approved by the Office of the Cite Attorney:
By
Presented to the Mayor: FPh 1 1979