HomeMy WebLinkAbout04267q - /Y l
ORDINANCE NO. 4767
AN ORDINANCE CONCERNING REVENUE AND IMPOSING AN
OCCUPATION TAX ON ALL TELEPHONE UTILITIES OPERATING
WITHIN THE CITY OF PUEBLO AND PROVIDING FOR
THE COLLECTION OF SAID TAXES AND FOR PENALTIES
WITH RESPECT THERETO.
WHEREAS, the operations of telephone utilities involve
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 operations of telephone utilities place a
substantial burden on the City 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 utilities and
the burdens placed by such utilities on the City, the classification
of such utilities separately from other businesses and occupations
is reasonable and nondiscriminatory; and,
WHEREAS, the City Council of the City of Pueblo 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 CITY COUNCIL OF THE
CITY OF PUEBLO, COLORADO, that:
SECTION 1. LEVY OF TAX. There is hereby levied on and against every
telephone utility which is engaged in the business of furnishing
and providing telephone service to customers within the
corporate limits of the City of Pueblo..aL, tax on the privilege
of engaging in such business. The annual amount of such tax
for the calendar year 1977 shall be equal to $6.00 for each
telephone account for which telephone service is provided and
furnished within the City on January 1, 1977, and, for calendar years
subsequent to 1977, an amount equal to $6.00 for each such
account, said tax to be paid as provided in Section 2 of this
Ordinance.
SECTION 2. PAYMENT OF TAX. The tax levied by this ordinance
shall be due on the first day of January of each year commencing
January 1, 1977. The tax shall be payable in twelve equal
monthly installments, each installment to be payable on the last
business day of each calendar month. Within twenty days after the
effective date of this ordinance, each telephone utility subject
to the tax imposed hereby shall file with the Director of Finance,
in such form as the Director of Finance may require, a statement
showing the total number of telephone accounts for which telephone
service was furnished and provided within the City on January
1 1977. Such statement shall be so filed each subsequent
year within twenty days after the first day of January, showing
the total number of such accounts on January 1.
SECTION 3. INSPECTION OF RECORDS. The City of Pueblo, 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.
SECTION 4. LOCAL PURPOSE. The tax provided for herein is an
occupational tax upon the affected occupations and businesses
in their performance of local functions and is not a tax upon
those functions relating to interstate commerce. It is specifically
understood that none of the terms of this Ordinance shall be
construed to mean that any telephone utility company is issued a
franchise hereby or that the tax herein provided for is an income tax.
SECTION 5. FAILURE TO PAY OR FILE.
(a) If any telephone utility
subject to this ordinance fails to pay the taxes as provided
-2-
herein, the full amount thereof shall be due and payable from
such company, and the same, together with an additional ten
percent (10 %) of the amount of taxes due and costs of collection
including a reasonable attorney fee, shall be and is hereby
declared to be a debt due and owing from such utility to the
City and subject to collection by an action at law brought by
the City in any Court of competent jurisdiction.
(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) or by imprisonment for a term not exceeding
ninety days or by both such fine and imprisonment. Each day after
such statement becomes delinquent during which the said officer,
agent or manager shall so fail, neglect, or refuse to file such
statement shall be considered a separate offense and violation of
this Ordinance.
(c) The civil and criminal remedies and proceedings provided
for herein are cumulative.
SECTION 6. CERTAIN OFFENSES AND LIABILITIES TO CONTINUE. All
offenses committed and all liabilities incurred prior to the
effective date of this ordinance 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 liablities.
All taxes, the liability for which has been accrued under the terms
and provisions of Resolution No. 195 on or before the effective
date of this ordinance, shall be and remain unconditionally due
and payable, and shall constitute a debt to the City, payable in
conformity with the terms and provisions of said Resolution No. 1951
-3-
prior to the adoption of this ordinance; and all of said terms and
provisions of Resolution No. 1957 shall be and remain in full
force and effect for the purpose of the collection and payment of
any and all such taxes due and payable thereunder, notwithstanding
the provisions of this ordinance.
SECTION 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 City, on any telephone
utility subject to the provisions of this ordinance.
SECTION 8. ADDITIONAL SERVICES. Every telephone utility engaged
in the business of furnishing and providing telephone service
within the City shall, in addition to paying the tax imposed by
this ordinance, furnish to the City without charge the services now
rendered and provided in conduit space, cross arms and bracket
space for fire and police wires, all as set forth in Mountain
States Telephone and Telegraph Company's Contract C- 669 -5, approved
by Resolution No. 1489 of the City Council of Pueblo.
SECTION 9. PRIORITY OF CITY. Every telephone utility engaged in
the business of providing and furnishing telephone service within
the City, when undertaking a project of construction, repair or
replacement involving the installation of facilities underground or
upon the surface, shall cooperate with the City and utilities having
facilities in the same area with the express reservation and under-
standing that the City's installation upon or below ground shall
have priority in the public ways and streets.
SECTION 10. POLICE POWER. The City reserves the right to adopt,
from time to time, in addition to the provisions of this Ordinance,
such Ordinances as may be deemed necessary in the exercise of its
police powers.
SECTION 11. SAVINGS CLAUSE. If any section, paragraph, clause or
provision of this Ordinance shall for any reason be held to be
invalid or unenforceable, the invalidity or unenforceability of
such section, paragraph, clause or provision shall not affect any
of the remaining provisions of this Ordinance.
SECTION 12. REPEAL Subject to the provisions of Section 6 and 8
hereof,Resolution No. 1957 is hereby repealed.
SECTION 13. EFFECTIVE DATE. This Ordinance shall take effect
on January 1, 1977 and the first payment of the tax imposed
by this Ordinance shall be due on January 31, 1977.
INTRODUCED November 22, 1976
By STEVE L. MARTINEZ
Councilman
ATTE��
C' y erg
-5-