HomeMy WebLinkAboutORDINANCE 19-780
ORDINANCE NO.19-78
AN ORDINANCE CONCERNING REVENUE AND IMPOSING
A BUSINESS AND OCCUPATION TAX ON TELEPHONE
COMPANIES OPERATING WITHIN THE TOWN OF ESTES
PARK,COLORADO;PROVIDING FOR THE COLLECTION
OF SAID TAXES AND FOR PENALTIES WITH RESPECT
THERETO:
BE IT ORDAINED BY THE BOARD OF TRUSTEES OF THE TOWN
OF ESTES PARK,COLORADO:
Section 1.Levy of Tax.There is hereby levied on and
)‘against each telephone utility company operating within the Town
of Estes Park,Colorado,(hereinafter called the “Town”)a tax
on the occupation and business of maintaining a telephone ex
change and lines connected therewith in the Town of Estes Park,
Colorado,and of supplying local exchange telephone service to
the inhabitants of the Town.The annual amount of tax levied
hereby shall be equal to $4.00 per telephone account for which
local exchange telephone service is provided within the corporate
limits of the Town of Estes Park,Colorado,on the effective
date as provided in Section 2 and upon each anniversary of the
effective date.
Section 2.Effective Date.The tax levied by this
Ordinance shall commence on January 1,1978,and shall be due
and payable in twelve (12)equal monthly installments with the
first such installment due thirty (30)days after the effective
date.
Section 3.Filing Statement.Within thirty (30)days
after the effective date as provided in Section 2,each telephone
utility company subject to this Ordinance shall file with the
Town Clerk,in such form as the Clerk may require,a statement
showing the total telephone accounts for which local exchange
telephone service was provided within the corporate limits of
the Town on the effective date.Such statement shall be filed
within thirty (30)days after each anniversary of the effective
date showing such accounts on the anniversary date.
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Section 4.Failure to Pay.If any telephone utility
company subject to the provisions of this Ordinance shall fail
to pay the taxes as herein provided,the full amount thereof
shall be due and collected from such company,and the same to
gether with an addition of ten percent (10%)of the amount of
taxes due shall be and hereby is declared to be a debt due and
owing from such company to the Town.The Town Attorney of the
Town,upon direction of the Board of Trustees,shall commence
and prosecute to final judgment and determination in any court
of competent jurisdiction,an action at law to collect the said
debt in the name of the Town of Estes Park,Colorado.
Section 5.Penalty Clause.If any officer,agent or
manager of a telephone utility company which is subject to the
provisions of this Ordinance shall fail,neglect,or refuse to
make or file the annual statement of accounts provided in Section
3,the said officer,agent,manager or person shall,on conviction
thereof,be punished by a fine not less than twenty-five dollars
($25.00)nor more than three hundred dollars ($300.00);provided,
that each day after said statement shall become delinquent during
which the said officer,agent,manager or person shall so fail,
neglect,or refuse to make and file such statement,shall be con
sidered a separate and distinct offense.
Section 6.Inspection of Records.The Town,its officers,
agents or representatives shall have the right at all reasonable
hours and times to examine the books and records of the telephone
utility company which are subject to the provisions of this
Ordinance and to make copies of the entries or contents thereof.
Section 7.Local Purpose.The tax herein provided for
is upon occupations and businesses in the performance of local
functions and is not a tax upon those functions relating to inter
state commerce.It is expressly understood that none of the terms
of this Ordinance shall be construed to mean that any telephone
utility company is issued a franchise by the Town.
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Section 8.Tax In Lieu of Other Taxes,Etc.The tax
herein provided shall be in lieu of all other payments by or
fees and taxes on any telephone utility subject to the provisions
of this Ordinance,other than ad valorem taxes,and in addition
shall be in lieu of any free service furnished the Town by any
said telephone utility.
Section 9.The board of trustees of the town of Estes Park,
Colorado,herewith finds,determines and designates that this
ordinance is necessary for the immediate preservation of the
public peace,health and safety,for the collection of taxes
affects the Town’s ability to obtain funds for the Town’s operating
expenses and such funds affect the public peace,health and safety;
and whereas,in the opinion of the board of trustees,an emergency
exists,this ordinance shall take effect and be in force after
its final passage,adoption and the approval and signature of
the mayor.
PASSED BY THE BOARD OF TRUSTEES AND SIGNED TillS 3rd DAY
OF July,1978.
,/Mayor
Town of tes Park,Colorado
I HEREBY CERTIFY AND ATTEST ThAT THE ABOVE ORDINANCE WAS
INTRODUCED AND READ AT A REGULAR MEETING OF THE BOARD OF TRUSTEES
ON THE 3rd DAY OF July,1978,AND PUBLIShED IN A NEWSPAPER OF
GENERAL CIRCULATION IN THE TOWN OF ESTES PARK,COLORADO,ON THE
7th DAY OF July,1978,ALL AS REQUIRED BY THE STATUTES OF THE
STATE OF COLORADO.
own Clerk