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
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