HomeMy WebLinkAboutOrdinance-1987-0733INTRODUCED BY COUNCILMEMBER JOHNSON
Ordinance No. 733
Series of 1987
TITLE: AN ORDINANCE AMENDING CHAPTER 21 TAXATION OF THE CODE
OF LAWS OF THE CITY OF WHEAT RIDGE, RELATING TO
TAXATION OF 'T'ELECOMMUNICATIONS SERVICE.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF WHEAT RIDGE, COLORADO AS FOLLOWS:
Section 1. Section 21-1 Definitions of the Code of the Laws
of the City of Wheat Ridge is hereby amended by repealing the
existing definition of "telecommunications service" and
reenacting said definition as follows:
Section 21-1. Definitions.
Telecommunications Service: "Telecommunications Service"
means the transport of signs, signals, writing, images, sounds,
messages, data, or other information of any nature by wire,
radio, light waves, electromagnetic, digital, or electronic
mean3, except carrier access services or interstate private
communication services as defined herein.
Private Communication Service: "Private Communication
service" means:
(1) The communication service furnished to a subscriber
which entitles the subscriber:
(A) to exclusive or priority use of any communication
channel or groups of channels, or
(B) to the use of an intercommunication system for the
subscriber's stations,
regardless of whether such channel, groups of channels, or
intercommunication system may be connected through switching as
herein described,
(2) Switching capacity, extension lines and stations, or
other associated services which are provided in connection with,
and are necessary or unique to the use of, channels or systems
described in paragraph (1), and
(3) The channel mileage which connects a telephone station
located outside a local telephone system area with a central
office in such local telephone system,
except that such term does not include any communication service
unless a separate charge is made for such service.
Section 2. Section 21-4(b) of the Code of Laws of the City
of wheat Ridge is hereby repealed and reenacted as follows:
tax.
Section 21-4. Sales tax - Property and service subject to
(b) There shall be levied a tax upon the sale of
telecommunications services, whether furnished by public or
private corporations or enterprises for all intrastate,
interstate and international telecommunications service charged
to an apparatus, telephone, or account in Wheat Ridge, or to a
customer location within Wheat Ridge, or to a person residing in
Wheat Ridge, without regard to where the bill for such service is
physically received. For purposes of this section,
"telecommunications service" includes the installation of any
telecommunications equipment or apparatus. A credit shall be
allowed to the extent provided in Section 21-11(d) for any
telecommunications services subject to the tax herein that are
also subject to a sales tax outside of this City.
Section 3. Severability. If any clause, sentence,
paragraph, or part of this ordinance or the application thereof
to any person or circumstances shall for any reason be adjudged
by a court of competent jurisdiction invalid, such judgment shall
not affect application to other persons or circumstances.
Section 4. Safety Clause. The City Council hereby finds,
determines, and declares that this ordinance is promulgated under
the 3aneral 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 5. This ordinance shall take effect 15 days after
final publication.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of
7 to 0 on this 28th day of September , 1987,
ordered published in full in a newspaper of general circulation
in the City of Wheat Ridge and Public Hearing and consideration
on i inal passage set for Monday, October 12 , 1987, at
7:30 o'clock p.m., in the Council Chambers, 7500 West 29th
Avenue, Wheat Ridge, Colorado
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READ, ADOPTED, AND ORDERED PUBLISHED on second and final
reading by a vote of 8 to 0 this 12th day of October
1987.
SIGNED by the Mayor on this 13th day of October
1987.
z.
Frank Stites, Mayor
ATTEST:
i
Wanda Sang, City Clejtk
lst Publication: 10/1/87 APPROVED AS TO,FORM BY
2nd Publication: 10/15/87 OFFICE OF CITY ATTORNEY
Wheat Ridge Sentinel:
Effective Date: 10/30/87
John . Hayes
L
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