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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-