HomeMy WebLinkAbout100 - 08/21/2018 - AMENDING ARTICLE V OF CHAPTER 25 OF THE CITY CODE CONCERNING THE CITY'S TELEPHONE OCCUPATION TAX ORDINANCE NO. 100, 2018
OF THE COUNCIL OF THE CITY OF FORT COLLINS
AMENDING ARTICLE V OF CHAPTER 25 OF THE CODE OF THE CITY OF
FORT COLLINS CONCERNING THE CITY'S TELEPHONE OCCUPATION TAX
WHEREAS, Article XX, § 6.g. of the Colorado Constitution grants to the City of Fort
Collins, as a home rule municipality, all powers necessary to levy and collect taxes for municipal
purposes, subject to any limitations in the Colorado Constitution; and
WHEREAS, since January 1, 1979, the City, through the City Council's exercise of its
home rule taxing powers, has levied, collected and enforced a telephone occupation tax in the
amount of seventy cents ($0.70)per account for local exchange telephone service to customers in
the City (the"Telephone Occupation Tax"); and
WHEREAS, the City has been collecting, and Voice over Internet Protocol ("VoIP")
providers have been remitting, the Telephone.Occupation Tax; and
WHEREAS, City staff has reviewed the Telephone Occupation Tax and is recommending
a revision to state more clearly that VoIP is subject to the tax; and
WHEREAS, the City Council hereby finds that amending the Telephone Occupation Tax
as proposed in this Ordinance is in the City's and its taxpayers' best interests and necessary for the
public's health, safety and welfare.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY.OF FORT
COLLINS as follows:
Section 1. That the City Council hereby makes and adopts the determinations and
findings contained in the recitals set forth above.
Section 2. That Section 25-326 of the Code of the City of Fort Collins is hereby.
amended to read as follows:
See. 25-326. Levy of tax.
There is hereby levied against every telephone utility company engaged in the business of
furnishing local exchange telephone service within the City a tax on the privilege of
engaging in such business. The amount of such tax shall be seventy cents ($0.70) per
account per month. For the purposes of this Division, account shall be defined as a billing
of a telephone utility company for service to a customer. For the purposes of this Division,
telephone utility company engaged in the business of furnishing local exchange telephone
service shall include Voice over Internet Protocol (VoIP) service.
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Introduced, considered favorably on first reading, and ordered published this 17th day of
July, A.D. 2018, and to be presented for final passage on the 21 st day of August, A.D. 2018.
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Passed and adopted on final reading on the 21 st day of August, A.D. 2018.
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