HomeMy WebLinkAbout052 - 05/17/1977 - CONCERNING REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX ON PERSONS CONDUCTING THE BUSINESS OF S
ORDINANCE NO. 52 , 1977
BEING AN ORDINANCE CONCERNING REVENUE AND
IMPOSING A BUSINESS AND OCCUPATION TAX ON
PERSONS CONDUCTING THE BUSINESS OF
A HEATING AND AIR CONDITIONING CONTRACTOR
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS
Section 1. Heating and Air Conditioning Contractor
Defined. For the purpose of this ordinance, a heating and
air conditioning contractor means any person, firm, partner-
ship, corporation, association or combination thereof who
undertakes or offers to undertake for another the planning,
laying out, supervising, installing or making of additions,
alterations and repairs to air conditioning, warm air heating,
air cooling and ventilating systems for building structures.
A registered professional engineer who plans or designs
heating and air conditioning installations shall not be
classed as a heating and air conditioning contractor.
Section 2. Levy of Tax. There is hereby levied against
any person engaged in the business of being a heating and
air conditioning contractor in the City of Fort Collins a
tax on the privilege of engaging in such business. The
amount of such tax shall be $125 00 for the portion of 1977
remaining after the effective date of this ordinance and
$125.00 annually for each subsequent year. If any person
has previously been licensed as a heating and air conditioning
contractor in the City in the year 1977 and paid a license
fee in excess of $10.00, such excess amount of license fee
shall be a credit on the occupation tax to be paid for the
year 1977.
Section 3 Payment of Tax. The tax levied by this
ordinance shall be due on the 1st day of January of each
year except 1977. The tax for the year 1977 shall be due
upon the effective date of this ordinance
Section 4 Failure to Pay. If any person subject to
this ordinance fails to pay any tax due hereunder on the
date the same is due, the entire amount of such tax shall
bear interest at the rate of ten percent (10%) per annum
from the date of default of payment and shall be collectible
as a debt due and owing to the City by civil action in any
court of competent jurisdiction. In addition, the failure
to pay any tax due hereunder shall be a violation of the
ordinances of the City of Fort Collins, punishable as provided
in Section 1-23 of the Code of the City of Fort Collins
Section 5 Proration. There shall be no proration of
the tax imposed hereby for any partial year and the full
amount of tax shall be due regardless of the date any person
engages in the business of heating and air conditioning
contracting in the City.
Section 6 Effective Date. This ordinance shall take
effect on the lst day of June ,1977, and the first payment of
the tax levied by this ordinance shall be due on such date.
Introduced, considered favorably on first reading, and
ordered published this 3rd day of May, A.D. 1977, and to
be presented for final passage on the 17th day of May, A.D.
1977.
ATTEST Mayor
City Clerk
Passed and adopted on final reading this 17th day of
May, A.D. 1977.
ATTEST Mayo
City Clerk
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