Chapter 3.20
TELEPHONE UTILITY TAX
Sections:
3.20.060 Inspection of records.
3.20.080 Tax in lieu of other taxes, etc.
3.20.010 Levy of tax.
There is hereby levied on and against each telephone utility company operating within the city a tax on the occupation and business 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 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 city on the effective date as provided in GMC 3.20.020 and upon each anniversary of the effective date. (Code 1997 § 3-2-1).
3.20.020 Effective date.
The tax levied by this chapter shall commence on January 1, 1979, and shall be due and payable in four equal installments with the first such installment due three months after the effective date. (Code 1997 § 3-2-2).
3.20.030 Filing statement.
Within 30 days after the effective date as provided in GMC 3.20.020, each telephone utility company subject to this chapter shall file with the city clerk, in such form as the clerk may require, a statement showing the total accounts for which local exchange telephone service was provided within the corporate limits of the city on the effective date. Such statement shall be filed within 30 days after each anniversary of the effective date showing such accounts on the anniversary date. (Code 1997 § 3-2-3).
3.20.040 Failure to pay.
If any telephone utility company subject to the provisions of this chapter shall fail to pay the taxes as herein provided, the full amount thereof shall be due and collected from such company, and the same together with an addition of 10 percent of the amount of taxes due shall be and hereby is declared to be a debt due and owing from such company to the city. The city attorney of the city upon direction of the city council shall commence and prosecute to final judgement and determination in any court of competent jurisdiction an action at law to collect the said debt in the name of the city of Gunnison, Colorado, by and on behalf of the people of the state of Colorado. (Code 1997 § 3-2-4).
3.20.050 Penalty clause.
If any officer, agent, or manager of a telephone utility company which is subject to the provisions of this chapter shall fail, neglect, or refuse to make or file the annual statement of accounts provided in GMC 3.20.030, the said officer, agent, manager, or person shall, on conviction thereof, be punished by a fine of not less than $25.00 nor more than $1,000; 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 considered a separate and distinct offense. (Ord. 19-1997 § 2; Code 1997 § 3-2-5).
3.20.060 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 utility company which are subject to the provisions of this chapter and to make copies of the entries or contents thereof. (Code 1997 § 3-2-6).
3.20.070 Local purpose.
The tax herein provided is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly understood that none of the terms of this chapter is construed to mean that any telephone utility company is issued a franchise by the city. (Code 1997 § 3-2-7).
3.20.080 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 chapter, other than ad valorem taxes, and in addition shall be in lieu of any free service furnished by the city and said telephone utility. (Code 1997 § 3-2-8).