The URL can be used to link to this page

Home My WebLink About1967- 1 Concerning Revenue and Imposing a Business and Occupation Tax on Certain Utility Companies Carrying on Business and Occupations within the TOV~ • • ~ w• ORDINANCE N0. 1 Series of 1967 AN ORDINANCE CONCERNING REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX ON CERTAIN UTILITY COMPANIES CARRXING ON BUSINESS AND OCCUPATIONS WITHIN THE TOWN OF VAIL. TO SECURE A PROPER DISTRIBUTION OF THE BURDEN Or TAXES AND TO PROVIDE PENALTIES WITH RESPECT THERETO. BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN OF VAIL: S?CTI~JN 1. DECLARATION OF POLICY AND PURPOSE The Board of Trustees of the Town of Vail hereby finds, determines and declares that considering the nature of the telephone, gas and electric utility business and occupations and the relation of such businesses and oc;~~pations to the municipal welfare, as well as the relation thereof to the expenditures required of the Town, and all other matters proper to be consid- ered thereto, the classification of said businesses and occupations as separate businesses and occupations is reasonable, proper, uniform, and non-discrim- inatory and that the amount of tax hereby imposed by this Ordinance is reason- able, proper and non-discriminatory, and necessary for the just and proper distribution of expenditures required to be made by the Town of Vail within ''~~ ~'^•~m with respect to such businesses and occupations. SR~TT.QN 2. EFFECTIVE DATES The tax levied by this Ordinance shall coaatence on the effective date hereof, and shall be due and payable to the Town Treasurer on the fifteenth day of the months of January, April, July and October of each year for the period of three calendar months next preceeding the said dates. The tax shall become delinquent sixty days after the same shall become due. r • • ~ ~• ~'~ :T'^°1 ? . J,~VY AND ~!;J',. ~DULE ~.~:;f_C° 1S hereby lev_ed on and against all utility co.~.Fanies ma9.:~.tai^.~- g f ~.cili`:^_s ar.:'. carrying on fnnctin:~s and operatio:~s within th-: Town cf_ 'Ts=_1 a t_az o:~ the occupation and business of maintaining a telFp~:~ne e-c~_:ar^~~ a:.~i 1'.~~ . cc-.c~.iected ':;:arewith wit;.:: t.~e ^town of Vail a-.d ,f s:-,.iply '. •.~ t~:.s:ph~rte service to t::e ahab~_r.~~::ts of the To:an of Vail, ,. c~ z1~~-a~.;:.~.:.~.b -,a ~^..aat,.~.ig nit.. in a-: thrc::~;'z tt.~ Toga e Vai a pla_;.*_ or ; J.:...;tr, ar:3 47Grl-s, f_ .. t::o r-~rci:a~P, trr -•.-•~_.~.•Jicn a :•l disLr:.`?c:r.in-~ ~f ~.rta.i~J..al or n:'`_'~~.r.ai gas, or a :*:~.xt'.~.rn thereof, a.nd cf f•x~r. st-:i,ng, teJ. __~:~ a-~d d:.s~_;~~.-.tlr:t; n ~.:!~er or both of said ; rcdv~ts to the i-.`ia`,it..~?.ts c` tt:~ T~, ,~ cf Va.' 1, a ~-'. of - ~rtaa.n~.~.g -•.':'.1 operating within or through the To~a r ,'~:~ i a p~.n.-~*-. r. ._ r.' ._-.:fis r ~~d w~r,,,G for }::-:e purci-ase, tra^~:nission and di.. +-t: . _., .~. :: f. :~" ...c:~::ical Frierby, a. :d. ci i_~r..ishy_ig, se'.li^g and distribu« tJ.:.g K iect± }%t:y or air^..trz.cal. cr.e•~gy to t~:e inhabita.:ts of tae Town of Va:.l. T?:~ aMO4nt of tax l~~i-d hereby shell be en?zal to two per. cr_ntem of the gross ;_._o~.,~~ ~a''PiVPf~ by uU.^1: uti.'_~ ~~y :.,;hr=t^_y arising from t!~e supplyi=~g, f~.~:-:zi:i~~ing, distributing and selling of local exchange telephone sarvioe, artwf.:.C.al or r:atur.~a1 gas, or a mixture thereof, and elec~_ricity er elr.~;.r'~a~ r3:~r;; c,;_~ ~.: ,•.•, thy. ~~ ,r.p~~~a. to ii*+its of the To~~~:~ of Vail, as row cr hereafter fz.xel. For the purr-^e cf ae^Prta'>.ing the amount of the tax to be paid ~.s required b;~ this Or~i :arse, it shall be the duty of such utili*_y compariec zrd t'.e pry::: ic'. gat, soCre'~3ry, treasurer, ma:~a.ger, officer or ago.it ha•~ s.ng gfln« er?.1. ccrarol of the busf.:~ss of each s•~±ch utility comcany, in said Towa, to ~. •' •~ • + • ~• tx.~T.=-~~_ ._ ~;-,._q„+. , ;,,;,... ,:.r~- r~ ~hP T~~... r~asurer of the gross figure as prescrio~d i:. ;ection 3 of this Crdinance for each company duri:~g the pre^Pding three months as herein set forth, and said statement shall become de~i.nquent ~i:tty d?ys after the end of the said pericd of three mo::ths f: r whicl: rl:~ stzt~me~at is tc be given. ST. ~"'T^r1 S. I'!!.IJ1JPL TC` PAS ::r ur.~.~ u"iiity c;;_~par.y s_:Lject to the pro~rsior.~ of th~.s OLdi- r_an~e stall {_ii to pay the taxes as Y:c.,:2~~1 p:cvided, tl:e f-.:11 a.^-:e•~:a ~-'_^•-rr,~ shall 1r~ due and collec*_ed fro*.n s~.:ch company, and the sa:.~e together wi.t_i a•~ adl~.':i..~;_~ of ten pn*_- cent of tr: am.~-_int of taxes due shall be aid her~'•y is des' a.rcd to be a d_bt die and oe•.?_r.g from s~zch co~:pany to .*.he Town ci~ w~~:.l. ~cc ^~-•~~ Att:,~rrey cf t::~ Town of Vail upon the direction of the Ec•._ rd of T;. •^+_...~s s'..^.?_'. c ,:~.~,~-.cA end pros~evte to f~.na1 jndgr.;eZ*_ a~.id deter- r.:inzrion ir. any court of co-lpete:~t jurisdiction an action at law to collect th^ saa_d d^'_ t ~.n t`..s r_a-i~ of tL.e pecple of the S`~.te of Colorado. ^RCi'..7N 6. P~iiALTt CLAUSE If a.^.y officer, a~,ent or manager of a utility company which is subject to the previsions of this Ordinance shall fail, neglect, or refuse to male or file 4.y quarterly statement in the manner herein prescribed, the said officer, agent, manager, or person shall, on conviction thereof, be p~•.nish~~. ley a fine of riot less than twenty five ($ X5.00) nor more than three hundred ($300.00) dollars, provided, that each day after said quarterly statQme~±*_ s-:a11 become delinquent during which the said officer, agent, ma^- agar, or r?:_son sr.all so fail, neglect, or refuse to make and file such star._- mint shall be cc~s~.d~r~d a s^parate and distinct offense. SECTION 7. INSPECTION OF RECORDS The Town of Vail, its officers, agents, or representatives shall have the right at all reasonable hours and times to examine the books and records of the utility companies cahich are subject to the provisions of this ordinance and to make copies of the entries or contents thereof. SECTION 8. LOCAL PURPOSE 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 understood that none of the terms of this Ordinance be construed to mean that any utility company is issued a franchise by the Tocm of Vsil. SECTION 9. EMERGENCY The Board of Trustees hereby finds, determines and declares that an emergency exists, and the imposition of this occupation and business tax is immediately needed to supplement and add to the revenue of the Town of Vail, and that this Ordinance is necessary for the immediate protection and preservation of the public health, safety, convenience and general welfare. SECTION 10. EFFECTIVE DATE This Ordinance shall be in full force and effect within five days after its approval and final publication as prescribed by law. SECTION 11. SAFETY CLAUSE The Board of Trustees hereby finds, determines, and declares Chat this Ordinance is necessary and proper to provide for the safety, • • • ~ 1 • ~ preserve the health, promote the prosperity, improve the morals, order, comfort and convenience of the Town of Vail and the inhabitants thereof. SECTION 12. SEVT'RABILITY It is the intention of the Board of Trustees that this Ordi- nance or any part of provision Chereof, shall be considered severable and, if any provision of this Ordinance or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the Ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this Ordinance are declared to be severable. i • • • • Finally passed, adopted and approved on this .G "~~ day of ~U,~ 196 ~ . U APPROVED: ~~ ~ ~ ~ .~' ~ ~/J \` Mayor I ATTEST: c~""` , „-~~ '~ l' ' Town Recorder ~~ (SEAL) J ' i ~ t~ ~ ~~ ~ Finally passed, adopted and approved on this ~S ~ day of ~1C~ 196 7 APPROVE ~~ ~-' ~ \ ... ``~'~ ~ .~-~- ~-~--.-4 .. ~ ~ Mayo r ATTEST: ~y~ :~~ Town Recorder (SEAL)