HomeMy WebLinkAboutordinance.council.042-95
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ORDINANCE NO. ?ilL
Series of 1995
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ASPEN, COLORADO, .TO
AMEND THE SALES TAX CODE BY THE DELETION OF SECTION 21-l0.l0(24)
RELATING TO THE EXEMPTION OF TELECOMMUNICATION ACCESS SERVICES
INADVERTENTLY INCLUDED 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 included at that time; and
WHEREAS, telecommunication access 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 access 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 I
Section 21- 10.10(24) of the Municipal Code of the City of Aspen, Colorado, is hereby
amended by the deletion of that subsection which read:
(24) Access services.
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Section 2
This ordinance shall not have any effect on existing Ii tigation and shall not operate as an
abatement of any action or proceeding now pending under or by virtue of the ordinances
repealed or amended as herein provided, and the same shall be constmed and concluded under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 .:tt?9+;;;.y of !l~
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.-!L day of t2ar: 1995.
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John . Bennett, Mayor
ATTEST:
FINALLY adopted, passed and approved this ~3 day of ~ 1995.
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John S. Bennett, Mayor
ATTEST:
salestx.ord
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