HomeMy WebLinkAboutordinance.council.020-95
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ORDINANCE NO. t2:v
Series of 1995
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO,
TO AMEND THE SALES TAX CODE BY THE ADDITION OF A NEW SECTION 21-
1O.9(a)13 RELATING TO TELECOMMUNICATION SERVICES INADVERTENTLY
OMMITTED IN THE TAX SIMPLIFICATION CODE OF 1992.
WHEREAS, Ordinance No. 26, Series of 1992, was adopted by the City Council to
simplify the Sales Tax Code and to authorize the City to self collect sales taxes; and
WHEREAS, a section of the Code was inadvertently ommitted at that time; and
WHEREAS, telecommunication services were taxed prior to the 1992 Tax
Simplification Ordinance, and City Council did not intend to exempt such services from the
tax code; and
WHEREAS, telecommunication services have been taxed even after the adoption of
the 1992 Tax Simplification Ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF ASPEN, COLORADO, THAT:
Section 1
Section 21-10.9(a) of the Municipal Code of the City of Aspen, Colorado, is hereby
amended by the addition of a new subsection (13) which subsection shall read as follows:
(13) Telecommunication services for all intrastate telecommunication services
originating from or received on telecommunication equipment in the city if the charge for the
service is billed to an apparatus, telephone, or account in this city, or to a person residing in
the city without regard to where the bill for such services is actually received.
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Section 2
This ordinance shall not have any effect on existing litigation and shall not operate as
an abatement of any action or proceeding now pending under or by virtue of the ordinances
repealed of amended as herein provided, and the same shall be construed and concluded
under such prior ordinances.
Section 3
If any section, subsection, sentence, clause, phrase or portion of this ordinance is for
any reason held invalid or unconstitutional in a court of competent jurisdiction, such portion
shall be deemed a separate, distinct and independent provision and shall not affect the
validity of the remaining portions thereof.
A public hearing on the ordinance shall be held on the 4 day of
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1995, in the City Council Chambers, Aspen City Hall, Aspen, Colorado.
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INTRODUCED, READ AND ORDERED PUBLISHED as provided by law by the
City Council of the City of Aspen on the If) day of ~AJ' , 1995.
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John S. Bennett, Mayor
ATTEST:
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tJ;;~LLY "'optod, P"""~" "",",vol ilii, ~ day of
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John S. Bennett, Mayor
ATTEST:
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