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HomeMy WebLinkAboutordinance.council.075-79RECORD OF PROCEEDINGS 100 Leaves ORDINANCE NO. (Series of 1979) AN ORDINANCE CONCERNING REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX ON TELEPHONE UTILITY COMPANIES OPERATING WITHIN THE CITY OF ASPEN; PROVIDING FOR THE COLLECTION OF SAID TAXES AND FOR PENALTIES WITH RESPECT THERETO WHEREAS, the City Council wishes to impose a business and occupation tax on telephone utility companies operating within the City of Aspen and provide for the collection of said taxes and provide penalties with respect thereto, NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO: Section 1 There is hereby levied on and against each telephone utility company operating within the City of Aspen, (hereinafter called the "City") a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the City of Aspen and of supplying local exchange telephone service to the inhabitants of the City. The annual amount of tax levied hereby shall be equal to $6.00 per telephone account for which local exchange telephone service is provided within the corporate limits of the City of Aspen on the effective date as provided in Section 2 and upon each anniversary of the effective date. The annual amount of tax levied may be amended yearly prior to the anniversary of the effective date hereof by the adoption of an ordinance of the City Council of the City of Aspen. Section 2 The tax levied by this ordinance shall commence on December 1, 1979, and shall be due and payable in four (4) equal quarterly in- stallments with the first such installment due ninety (90) days after the effective date. RECORD OF PROCEEDINGS 100 Leaves Section 3 Within thirty (30) days after the effective date as provided in Section 2, each telephone utility company subject to this ordinance shall file with the City Clerk, in such form as the Clerk may require, a statement showing the total telephone accounts for which local exchange telephone service was provided within the corporate limits of the City on the effective date. Such statement shall be filed within thirty (30) days after each anniversary of the effective date showing such accounts on the anniversary date. Section 4 If any telephone utility company subject to the provisions of this ordinance shall fail to pay the taxes as herein provided, the full amount thereof shall be due and collected from such company, and the same together with an addition of eighteen (18) percent of the amount of taxes due shall be and hereby is declared to be a debt due and owing from such company to the City. The City Attorney of the City upon direction of the City Council shall commence and prosecute to final judgment and determination in any court of com- petent jurisdiction an action at law to collect the said debt in the name of the people of the State of Colorado. Section 5 If any officer, agent or manager of a telephone utility company which is subject to the provisions of this ordinance shall fail, neglect, or refuse to make or file the annual statement of accounts provided in Section 3, the said officer, agent, manager of person shall, on conviction thereof, be punished by a fine not less that twenty-five dollars ($25.00) nor more than three hundred dollars ($300.00); provided, that each day after said statement shall become delinquent during which the said officer, agent, manager or person shall so fail, neglect, or refuse to make and file such statement shall be considered a separate and distinct offense. RECORD OF PROCEEDINGS 100 Leaves Section 6 The City, its officers, agents or representatives shall have the right at all reasonable hours and times to examine the books and records of the telephone utility company which are subject to the provisions of this ordinance and to make copies of the entries or contents thereof. Section 7 The tax herein provided is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly under- stood that none of the terms of this ordinance be construed to mean that any telephohe utility company is issued a franchise by the City. Section 8 The tax herein provided shall be in lieu of all other payments by or fees and taxes on any telephone utility subject to the provisions of this ordinance, other than ad valorem taxes~ and in addition shall be in lieu of any free service furnished the City by any said telephone utility. Section 9 If any section, subsection, sentence~ clause, phrase or portion of this ordinance is for any reason held invalid or ~nconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions thereof. Section 10 A public hearing on the ordinance shall be held on the /~ day of ~'~~ , 1979, at 5:00 P.M. in the City Council Chambers, Aspen City Hall, Aspen, Colorado. INTRODUCED, READ AND ORDERED published as provided by law by the City Council of the City of Aspen, Colorado, at its regular meeting held on ~~ ~_ , 1979. RECORD OF PROCEEDINGS 1 O0 Leaves Mayor ATTEST: Kathryn S.~0ch City Clerk FINALLY adopted, passed and approved on the /~'~day of ~ , 1979. Jo~ P. Vail Ness C~airman of the Council ATTEST: Kathryn S. ~Koch City Clerk' RECORD OF PROCEEDINGS 100 Leaves STATE OF COLORADO ) ) ss COUNTY OF PITKIN ) CERTIFICATE I, Kathryn S. Koch, City Clerk of Aspen, Colorado, do hereby certify, that the above and foregoing ordinance was introduced, read in full, and passed on ~ reading at a regular meeting of the City ncil of the City of Aspen on ~_~-~.~, 197~, and published in the Aspen Times a weekly newspaper of general circul- ation, published in the City of Aspen, Colorado~ in its issue of ~ ~--- , 197.~, and was finally adopte and approved a% a regular meeting of the City Council on ~___~, 197~, and ordered published as Ordinance No. ~ , , Series of 197_?, of said City, as provided by law. IN WITNESS WHEREOF, I have hereunto set my hand and the seal of said City of Aspen, Colorado, this c~--~%~-'/ SEAL Deputy City Clerk