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HomeMy WebLinkAbout1976-31 Concerning Revenue and imposing Occupation Tax on All Telephone Utilities Operating Within the Town of VailORDINANCE NO. 31 Series of 1976 AN ORDINANCE CONCERNING REVENUE AND IMPOSING AN OCCUPATION TAX ON ALL TELEPHONE UTILITIES OPERATING WITHIN • THE TOWN OF VAIL; PROVIDING FOR THE COLLECTION OF SAID TAXES AND PENALTIES WITH RESPECT THERETO; A SEVERABILITY CLAUSE; AND OTHER DETAILS IN RELATION TO THE FOREGOING WHEREAS, the operation of telephone utilties involves substantial use of the public streets and rights- of-way, frequent excavations in the public streets and rights -of -way, and the regular installation, maintenance and repair of many poles, lines and cables in, under and above the public streets and rights -of -way; and WHEREAS, the operation of telephone utilities places a substantial burden on the Town in its efforts to provide for the public safety, and efficiently maintain and administer the public streets and rights -of -way; and • WHEREAS, considering the nature of telephone util- ities and the burdens placed by such utilities on the Town, the classification of such utilities separately from other businesses and occupations is reasonable and nondiscrimina- tory; and WHEREAS, the Town Council of the Town of Vail is authorized to impose taxes on the privilege of engaging in occupations or businesses solely for the purpose of raising revenue; NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF VAIL, COLORADO, THAT: (1) LEVY OF TAX There is hereby levied against every telephone utility which is engaged in the business of furnishing local exchange telephone service within the Town of Vail, a tax on the privilege of engaging in such business. The amount of such tax for 1976 after the effective date of Ord. 3 f Page 2 this ordinance shall be $12,500.00, and, for years subsequent to 1976 the tax shall be$5.60for each telephone account for which local exchange telephone service is provided within the Town. • (2) PAYMENT OF TAX The tax levied by this ordinance shall be due on the first day of January of each year, except the year 1976. The tax shall be payable for years subsequent to 1976 in twelve equal monthly install- ments, each installment to be payable on the last business day of each calendar month. The tax for 1976 shall be due on December 31st, 1976, and shall be payable in full on that date. Within 15 days after the first day of January of 1977 and each year thereafter, each telephone utility subject to the tax imposed herein shall file with the Finance Director of the Town of Vail, in such form as the Finance Director may require, a statement showing the total number of tele- phone accounts for which local exchange telephone service was provided within the Town on January 1, of the reporting year. (3) INSPECTION OF RECORDS The Town of Vail, its officers, agents or representatives, shall have the right, at any reasonable time, to examine the books and records of any telephone utility which is subject to the tax imposed by this ordinance, and to make copies of the entries or contents thereof. (4) LO PURPOSE The tax provided herein is upon the affected occupations and businesses in their performance of local functions and is not a tax upon those • functions relating to interstate commerce. Ord. 31 Page 3 (5) FAILURE TO PAY OR FILE (a) If any telephone utility subject to this ordinance fails to pay the taxes as provided herein, the full amount thereof shall be due and collected • from each company, and the same together with an addition of 100 of the amount of taxes due, shall be and is hereby declared to be a debt due and owing from such utility to the Town of Vail. (b) If any officer, agent or manager of a telephone utility which is subject to the provisions of this ordinance shall fail, neglect or refuse to file any statement required by this ordinance within the time herein prescribed, such officer, agent or manager shall be punished, on conviction thereof, by a fine of not less than twenty -five dollars ($25.00), nor more than three hundred dollars • ($300.00), provided that each day after such state- ment becomes delinquent during which said officer, agent or manager shall so fail, neglect or refuse to file such statement shall be considered a separate offense. (6) SAVINGS CLAUSE. All offenses committed and all liabilities incurred prior to the effective date of this ordi- nance shall be treated as though all prior applicable ordinances and amendments thereto were in full force and effect for the purpose of sustaining any proper suit, action or prosecution with respect to such offenses and liabilities. All taxes, the liability for which has been accrued under the terms of the provisions of Ordinance No. 1, Series of 1967, on or before the • effective date of this ordinance, shall be and remain uncondi- tionally due and payable, and shall constitute a debt to the Town, payable in conformity with the provisions and terms of said Ordinance No. 1, Series of 1967, prior to the adoption Ord. Page 4 of this ordinance; and all of said terms and provisions of Ordinance No. 1, Series of 1967, shall be and remain in full force and effect for the purpose of the collection of payment of any and all such taxes due and payable thereunder, notwith- • standing the provisions of this ordinance. (7) TAX IN LIEU OF OTHER OCCUPATION TAXES. The tax herein provided shall be in lieu of all other occupation taxes or taxes on the privilege of doing business within the Town, on any telephone utility subject to the provisions of this ordinance. (8) REPEAL Ordinance No. 1, Series of 1967, is hereby specifically repealed. (9) SEVERABILITY It is the intention of the Town Council that this ordinance or any part or provision hereof shall be considered severable, and if any provision, clause, paragraph or other portion of this ordinance, or the applica- tion thereof to any person or circumstance is held invalid, • unconstitutional or illegal, such invalidity, unconstitutional - ity or illegality shall not affect other provisions or appli- cations of the ordinance which can be given effect without the invalid, unconstitutional or illegal provision or application, and to this end the provisions of this ordinance are declared to be severable. (10) EFFECTIVE DATE This ordinance shall take effect in accordance with the provisions of the Charter of the Town of Vail. INTRODUCED, READ ON FIRST READING, APPROVED, AND ORDERED PUBLISHED ONCE IN FULL, this _11 day of joc _, 1976, and a public hearing on this ordinance shall be held at the regular meeting of the Town Council of the Town of Vail, Colorado, on the 4 � n ' d day of Q'J�,P/�/ 1976, at 7:30 P.M. in the Municipal Bui ATTEST: (2� �" Tdwn Clerk 0lp 31, Series of • Page 5' INTRODUCED, READ ON SECOND READING, ADOPTED AND ORDERED PUBLISHED BY TITLE ONLY this second day of November, 1976. ATTEST: Town Clerk 0 0 TOWN OF VAIL, COLORADO If A 0 cD k b r � fD H �c d o' a c� � L 7 t cn c cD o °' CL rL w n O eo 90 0 P c. ,n to C O 0 I � 5 i O m A A O (D M cD fD c� a d o C CD v � rn S a �W CA N a a �e 0 M V y O 0 o °. .4 a � N o a N p a D G O d 0 f1' rn b' C n N y N C > I.-' M V n. Ico o � <D ,o a fD � a. eD m m M > Oil Z � y O � C�] O y/y r l O ro d O O � C r_ n a °z C t 0 R 0 c t7 t 00 aci S �Cnw m p C O q i � m ' C O y Q m 0 �' O H 1D n N _ m O �= E m O y m p hj aq OQ M I r �? 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