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HomeMy WebLinkAboutOrdinance-1985-0630INTRODUCED BY COUNCILMEMBER KELLER ORDINANCE NO. 630 Series of 1985 TITLE: AN ORDINANCE AMENDING CHAPTER 21 OF THE CODE OF LAWS OF THE CITY OF WHEAT RIDGE, SALES AND USE TAX CODE, ARTICLE I- RETAIL SALES, BY AMENDING SECTIONS 21-1 - DEFINITIONS, SECTION 21-4 - PROPERTY AND SERVICE SUBJECT TO TAX, SECTIONS 21-5 - EXEMPT SALES, AND BY ADDING A SECTION 21-20.1 - NONSEVERABILITY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT RIDGE, COLORADO THAT: Section 1. Section 21-1 Laws of the City of Wheat Ridge following definitions: - Definitions of the Code of is amended by the addition of the "LOCAL EXCHANGE COMPANY" means any person which provides public telephone or telecommunication exchange access lines, mobile telecommunications or channels necessary to effect the transfer of two-way voice or data grade information between the final user and the local telecommunications network. "TELECOMMUNICATIONS SERVICE" means the transport of signs, signals, writings, images, sounds, messages, data, or other information of any nature by wire, radio, light waves, electromagnetic, digital, or electronic means. "ACCESS SERVICES" means any charge by local telephone exchange companies to providers of telecommunications services for use in providing their telecommunications services. Section 2. Section 21-4 - Property and Services Subject to Tax of the Code of Laws of the City of Wheat Ridge is amended by the repeal and reenactment of the following provisions thereof: There is hereby levied and there shall be collected and paid a tax in the amount stated in Section 21-7 as follows: on all sales and services taxable by the State of Colorado under the sales tax provisions of the Colorado Revised Statutes 1973, 39-26-104, as amended, including, not limited to the following: (b) UPON TELECOMMUNICATIONS SERVICES, EXCEPT ACCESS SERVICES AS DESIGNATED IN SECTION 21-5(8), WHETHER FURNISHED BY PUBLIC OR PRIVATE CORPORATIONS OR ENTERPRISES FOR ALL INTERSTATE AND INTRASTATE TELECOMMUNICATIONS SERVICE ORIGINATING FROM OR RECEIVED ON TELECOMMUNICATIONS EQUIPMENT IN THIS CITY IF THE CHARGE FOR THE SERVICE IS BILLED TO A PERSON IN THIS CITY OR BILLED TO AN AFFILIATE OR DIVISION OF SUCH PERSON IN ANY STATE/CITY ON BEHALF OF A PERSON IN THIS CITY. Section 3. Section 21-5. Same - Exempt of the Code of Laws of the City of Wheat Ridge is hereby amended by the addition of the following subpart 21-5(i)(8): (8) "ACCESS SERVICES" BY LOCAL TELEPHONE EXCHANGE COMPANIES TO PROVIDERS OF TELECOMMUNICATIONS SERVICE FOR USE IN PROVIDING SUCH SERVICE SHALL BE DEEMED TO BE WHOLESALE SALES AND SHALL BE EXEMPT FROM TAXATION UNDER THIS SECTION. Section 4. The Code of Laws of the City of Wheat Ridge is hereby amended by the adoption of the following Section 21-20.1 Section 21-20.1 - Nonseverability. The provisions of Sections 21-1, 21-4(b) and 21-5(8) of this Chapter 21 are deemed to be integral and nonseverable, and the invalidity of either shall be deemed to make the other section also invalid and of no effect. Section 5. Safety Clause. The City Council hereby finds, determines, and declares that this ordinance is promulgated under the general police power of the City of Wheat Ridge, that it is promulgated for the health, safety, and welfare of the public, and that this ordinance is necessary for the preservation of health and safety and for the protection of public convenience and welfare. The City Council further determines that the ordinance bears a rational relation to the proper legislative object sought to be attained. Section 6. This ordinance shall take effect 15 days after final publication. INTRODUCED, READ, AND ADOPTED on first reading by a vote of 8 to 0 on this 20th day of [lay , 1985, 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 June 17, 1985 , 1985, at 7:30 o'clock p.m., in the Council Chambers, 7500 West 29th Avenue, Wheat Ridge, Colorado TABLED UNTIL JULY 22, 1985 by a vote of 7 to 1 on June 17, 1985. Continued to READ, ADOPTED, AND ORDERED PUBLISHED on second and final reading by a vote of 8 to 0 this 12th day of August , 1985. SIGNED by the Mayor on this 1985. ATTEST: 12th day of August Frank Stites, Mayor Wanda Sang, City 91erk 1st Publication: Ala„v 23, 1985 APPROVED AS/TO FORM BY 2nd Publication: Aug. 15, 85 OFFICE/OF' GiTY ATTORaEY: Wheat Ridge Sentinel: Effective Date: John E. Hayes August 29, 1985 8/12/85. 2