HomeMy WebLinkAbout119 - 12/19/1978 - AMENDING SECTIONS 105-1, 105-2, 105-4, AND 105-6 OF THE CITY CODE RELATING TO THE TAXATION OF TELEPH ORDINANCE NO 119 1978
BEING AN ORDINA*iE AMENDING
SECTIONS 105-1, 105-2, 105-4,
AND 105-6 OF THE CODE OF THE
CITY OF FORT COL_LINS RELATING
TO THE TAXATION OF TELEPHONE
UTILITIES AND PROVIDING FOR A
TAX ON SUCH UTILITIES OF $ 50
PER ACCOUNT PER MONTH
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS
Section 1 That Section 105-1 of the Code of the City of Fort Collins
be, and the same hereby is, amended to read as follows
Levy of Tax
There is hereby levied against every telephone
utility company engaged in the business of furnish-
ing local exchange telephone service within the
City of Fort Collins (hereinafter referred to as
°the City") a tax on the privilege of engaging in
such business The amount of such tax shall be
FIFTY CENTS ($ 50) per account per month For the
purposes of this chapter, account shall be defined
as a billing of a telephone utility company for
service to a customer
Section 2 That Section 105-2 of the Code of the City of Fort Collins
be, and the same hereby is, amended to read as follows
Payment of Tax
The tax levied by this Chapter shall be due to the
Revenue Division of the City' s Department of
Finance by the tenth ( 10th) day of each month
commencing with the first full month after the
effective date of this Chapter
Section 3 That Section 105-4 of the Code of the City of Fort Collins
be, and the same hereby is, amended to read as follows
Failure to Pay
If any telephone utility company subject to this
Chapter fails to pay any of the taxes due under
this Chapter on the date that the same is due, the
amount in default shall bear interest at the rate
v
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of ten per cent (10%) per annum from the date of
default of payment The full amount of the tax,
together with all interest accruing thereon, shall
be and is hereby declared to be a debt due and
owing from such utility to the City, which shall be
due and collectible from such company by civil
action in any Court of competent jurisdiction
Section 4 That Section 105-6 of the Code of the City of Fort Collins
be, and the same hereby is, amended to read as follows
Effective Date
This Chapter shall take effect on January 1, 1979,
and the first payment of tax levied by this Chapter
shall be due on or before February 10, 1979
Introduced, considered favorably on first reading, and ordered pub-
lished this Sth day of December, A D 1978, and to be presented for final
passage on the 19th day of December, A D 1978
1
ayor ASS.TST,R,
ATTEST
J)q�y ity Clerk
Passed and adopted on final reading this 19th day of December, A D
1978
Mayo
ATTEST
City Cler
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