HomeMy WebLinkAbout051 - 05/17/1977 - CONCERNING REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX ON PERSONS CONDUCTING THE BUSINESS OF e �
ORDINANCE NO. 51, 1977
BEING AN ORDINANCE CONCERNING REVENUE AND
IMPOSING A BUSINESS AND OCCUPATION TAX ON
PERSONS CONDUCTING THE BUSINESS OF A PLUMBING
CONTRACTOR OR MECHANICAL CONTRACTOR
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS.
Section 1 Levy of Tax. There is hereby levied against
any person engaged in the business of being a plumbing
contractor or mechanical 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 plumber 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 2. 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 3 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 4. 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 plumbing contracting or mechanical
contracting in the City.
Section 5. 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.
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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.
ATTES Mayor
City Clerk
Passed and adopted on final reading this 17th day of
May, A.D. 1977.
ATTEST. Mayor
City Clerk
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