HomeMy WebLinkAbout029 - 05/03/1977 - CONCERNING REVENUE AND IMPOSING A BUSINESS AND OCCUPATION TAX ON PERSONS CONDUCTION THE BUSINESS OF ORDINANCE NO 29 , 1977
BEING AN ORDINANCE CONCERNING REVENUE AND
IMPOSING A BUSINESS AND OCCUPATION TAX ON
PERSONS CONDUCTING THE BUSINESS OF
AN ELECTRICAL 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 an electrical
contractor in the City of Fort Collins a tax on the privilege
of engaging in such business. The amount of such tax shall
be $175 00 for the portion of 1977 remaining after the
effective date of this ordinance and $175.00 annually for
each subsequent year
Section 2. Payment of Tax The tax levied by this
ordinance shall be due on the lst 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 electrical contracting in the
City
Section 5 Effective Date. This ordinance shall take
effect on the first 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 15th day of March, A.D. 1977, and to
Introduced, considered favorably on first reading, and
ordered published this 15th day of March, A D. 1977, and to
be presented for final passage on the 3rd day of May,
A.D 1977.
AT TES or
(City Clerk ,
Passed and adopted on final reading this 3rd day of
May, A.D. 1977.
ATTES Mayor
City Clerk
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