Chapter 3.12
OCCUPATION TAX ON TELEPHONE COMPANIES
Sections:
3.12.030 Filing statement and payment of tax.
3.12.050 Inspection of records.
3.12.060 Franchise payments—Credit against tax.
3.12.010 Levy.
There is levied on and against telephone companies operating within the city a tax on the occupation of maintaining a telephone exchange and lines connected therewith in the city, and of supplying local exchange telephone service to the inhabitants of the city. The amount of tax levied shall be at the rate of four dollars twenty-five cents ($4.25) per telephone account in the city, per quarter, arising from the supplying, furnishing, distributing and selling of local exchange telephone service within the corporate limits of the city, as now or hereafter established. (Prior code § 16-41)
3.12.020 Effective date.
The tax levied by this chapter shall commence on January 1, 1978, and shall be due and payable quarterly to the City Clerk. (Prior code § 16-42)
3.12.030 Filing statement and payment of tax.
Within thirty (30) days after the end of each calendar quarter after the effective date of the tax levied in this chapter, the telephone companies subject to this chapter shall file with the City Clerk, in such form as the Clerk may require, a statement showing the total number of telephone accounts in the city during the preceding calendar quarter. Such statement shall be accompanied by payment to the Clerk of the tax due for the period covered by the statement. (Prior code § 16-43)
3.12.040 Failure to pay.
If any telephone company subject to the provisions of this chapter shall fail to pay the taxes as provided in this chapter, the full amount thereof shall be due and collected from such company, and the same, together with an addition of ten (10) percent of the amount of taxes due, is declared to be a debt due and owing from such company to the city. The City Attorney upon the direction of the City Council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction, an action at law to collect the debt in the name of the people of the state of Colorado. (Prior code § 16-44)
3.12.050 Inspection of records.
The city, its officers, agents or representatives shall have the right at all reasonable hours and times to examine the books and records of the telephone companies which are subject to the provisions of this chapter and to make copies of the entries or contents thereof. (Prior code § 16-46)
3.12.060 Franchise payments—Credit against tax.
Any telephone company now or hereafter maintaining facilities within the city pursuant to a franchise granted by the city may claim as a credit against the tax levied by this chapter the amount of any franchise payments made in accordance with the terms of such franchise. (Prior code § 16-47)
3.12.070 Exemptions.
The provisions of this chapter shall not apply to any telephone system owned and operated by the city. (Prior code § 16-48)
3.12.080 Nonwaiver.
This chapter shall not be construed as granting franchise or franchise rights to any telephone company, and it is understood the city does not waive its right to amend this chapter or to negotiate with any telephone company regarding any franchise or franchise payments subject to the city’s authority. (Prior code § 16-49)
3.12.090 Violation—Penalty.
If any officer, agent or manager of a telephone company which is subject to the provisions of this chapter shall fail, neglect or refuse to make or file any quarterly statement in the manner prescribed in this chapter, such officer, agent, manager or person shall, on conviction thereof, be punished by a fine not to exceed the amount of the maximum fine set forth in Section 1.16.010 of this code; provided, that each day after the quarterly statement shall become delinquent during which the officer, agent, manager or person shall so fail, neglect or refuse to make and file such statement shall be considered a separate and distinct offense. (Ord. 1995-17 § 2)