TC Ord. No. 1980-12TOWN OF AVON
ORDINANCE NO. 12
SERIES OF 1980
AN ORDINANCE CONCERNING REVENUE AND IMPOSING A BUSINESS AND AN
OCCUPATION TAX ON ALL TELEPHONE UTILITIES OPERATING WITHIN THE
TOWN OF AVON, PROVIDING FOR THE COLLECTION OF SAID TAXES AND
PENALTIES WITH RESPECT THERETO; A SEVERABILITY CLAUSE; AND OTHER
DETAILS IN RELATION TO THE FOREGOING.
WHEREAS, the operation of telephone utilities involves
substantial use of the public streets and rights-of-way, and the
regular installation, maintenance and repair of many poles, lines
and cables in, under and above the public streets and rights-of-way;
and
WHEREAS, the operation of telephone utilities places a sub-
stantial burden on the Town in its efforts to provide for the public
safety, and efficiently maintain and administer the public streets
and rights-of-way; and
WHEREAS, considering the nature of telephone utilities and
the burdens placed by such utilities on the Town, the classification
of such utilities spearately from other businesses and occupations is
reasonable and nondiscriminatory; and
WHEREAS, the Town Council of the Town of Avon is authorized
to impose taxes on the privilege of engaging in occupations or
businesses solely for the purpose of raising revenue;
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF
THE TOWN OF AVON, COLORADO THAT:
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_(1) Levy of Tax.
There is hereby levied against every telephone utility
which is engaged in the business of furnishing local exchange
telephone service within the Town of Avon, a tax on the privilege
of engaging in such business. The annual amount of tax levied
hereby shall be equal to $6.00 per telephone account for which
local exchange telephone service is provided within the Town of
Avon on the effective date as provided in Section 2(a) and upon
each anniversary of the effective date.
(2) Payment of Tax.
(a) The tax levied by this Ordinance shall commence
on July 1, 1980, and shall be due and payable
in twelve (12) equal monthly installments with
the first such installment due thirty (30) days
after the effective date.
(b) Within 30 days after the effective date as provided
in Section 2 (a) clause, each telephone utility
subject to the tax imposed herein shall file with
the Town Clerk of the Town of Avon in such form as
the Town Clerk may require, a statement showing the
total number of telephone accounts for which local
exchange telephone service was provided within the
Town on the effective date. Such statement shall be
filed within 30 days after each anniversary of the
effective date showing such accounts on the anniversary
date.
(3) Inspection of Records.
The Town of Avon, its officers, agents or representatives,
shall have the right, at any reasonable time, to examine the books
and records of any telephone utility which is subject to the tax im-
posed by this Ordinance, and to make copies of the entries or contents
thereof.
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(4) Local Purpose.
The tax provided herein is upon the affected occupations
and businesses in their performance of local functions and is not
a tax upon those functions relating to interstate commerce.
(5) Failure To Pay Or File.
(a) If any telephone utility subject to this Ordinance
fails to pay the taxes as provided herein, the full amount thereof
shall be due and collected from each company and the same together
with an addition of 10% of the amount of taxes due, shall be and
is hereby declared to be a debt due and owing from such utility to
the Town of Avon.
(b) If any officer, agent or manager of a telephone utility
which is subject to the provisions of this Ordinance shall fail,
neglect or refuse to file any statement required by this Ordinance
within the time herein prescribed, such officer, agent or manager
shall be punished, on conviction thereof, by a fine of not less
than twenty-five dollars ($25.00), nor more than three hundred
dollars ($300.00), provided that each day after such statement be-
comes delinquent during which said officer, agent or manager shall
so fail, neglect or refuse to file such statement shall be considered
a separate offense.
(6) Tax In Lieu Of Other Occupation Taxes.
The tax herein provided shall be in lieu of all other
occupation taxes or taxes on the privilege of doing business within
the Town, on any telephone utility subject to the provisions of
this Ordinance.
(7) Severabilit_y.
It is the intention of the Town Council that this
Ordinance or any part or provision hereof shall be considered sev-
erable, and if any provision, clause, paragraph or other portion
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of this Ordinance, or the application thereof to any person or
circumstances is held invalid, unconstitutional or illegal, such
invalidity, unconstitutionality or illegality shall not affect
other provisions or applications of the Ordinance which can be
given effect without the invalid, unconstitutional or illegal
provision or application, and to this end the provisions of this
Ordinance are declared to be severable.
(10) Effective Date.
This Ordinance shall take effect July 1, 1980.
INTRODUCED, PASSED ON FIRST READING, APPROVED, AND ORDERED PUB-
LISHED ONCE IN FULL, this/ day of , 1980 and a
public hearing on this Ordinance shall be held at the regular
meeting of the Town Council of the Town of Avon, Colorado, on the
day of 1980, at 7:30 P.M. in the Municipal
Offices of the Town.
~ 7,1 am -
e gi4e/o V. lpi, Mayor
ATTEST:
1
Patricia J. Doy , Town Jerk
INTRODUCED, PASSED ON SECOND READING, APPROVED, AND ORDERED PUB-
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LISHED ONCE IN FULL, this o? %"-day of ~c-// , 1980. This
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STATE OF COLORADO
COUNTY OF EAGLE ) SS
TOWN OF AVON )
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL
OF THE TOWN OF AVON, COLORADO, AT 7:30 P.M. ON THE 27th DAY OF
MAY, 1980 AT THE TOWN HALL FOR THE PURPOSE OF CONSIDERING THE
ADOPTION OF ORDINANCE NO.#80-12, SERIES OF 1980:
AN ORDINANCE CONCERNING REVENUE AND IMPOSING A BUSINESS AND AN
OCCUPATION TAX ON ALL TELEPHONE UTILITIES OPERATING WITHIN THE
TOWN OF AVON, PROVIDING FOR THE COLLECTION OF SAID TAXES AND
PENALTIES WITH RESPECT THERETO; A SEVERABILITY CLAUSE; AND OTHER
DETAILS IN RELATION TO THE FOREGOING.
A copy of said Ordinance is attached hereto and is also on file
at the office of the Town Clerk and may be inspected during regular
business hours.
Following this hearing, the Council may consider final passage of
this Ordinance.
This notice given and published by order of the Town Council of
the Town of Avon, Colorado.
Dated this 14th day of May, 1980.
TOWN OF AVON
Town Clerk
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON
ON MAY 15, 1980.
THE NORTHEAST SIDE OF THE BENCHMARK SHOPPING CENTER, AVON POST
OFFICE,
THE MAIN ENTRANCE OF EAGLE VALLEY BOWL
THE PESTER GAS STATION: AND
THE TOWN OFFICE, SECOND FLOOR, BENCHMARK SHOPPING CENTER