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.
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