TC Ord. No. 1989-100 0
ORDINANCE NO. 89-10
AN ORDINANCE AMENDING CHAPTER 3.08
OF THE MUNICIPAL CODE OF THE TOWN
OF AVON AS IT RELATES TO TAXATION
OF TELECOMMUNICATIONS
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO:
Section 1. Amendment. Paragraph D of Section
3.08.030, Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
D. In lieu of the tax levied by subsection A
hereof, there is levied upon all sales of elec-
trical energy, gas, steam or other heat, and upon
telephone and telegraph services for all telecom-
munication services originating from or received
on telecommunication equipment in the Town, if the
charge for the service is billed to a person in
the Town, a tax in the amount of one percent of
the gross amount charged therefor. Said tax shall
be added to the sale or charge for the service,
showing such tax as a separate and distinct item,
and, when added, such tax shall constitute a part
of such price or charge. This tax shall be in
addition to any franchise tax which is levied
against said utilities. Any access charge shall
be included as part of the transaction taxed.
A credit shall be allowed against the tax
imposed by this paragraph upon proof that the
taxpayer has paid a tax to some other taxing
jurisdiction on the same telecommunications. To
that end the refund procedure provided in section
3.08.250 shall apply.
Section 2. Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Town of Avon hereby declares it
would have passed this ordinance and each part, section,
sub-section, sentence, clause or phrase thereof, irrespec-
tive of the fact that any one or more parts, sections,
sub-sections, sentences, clauses or phrases be declared
invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND
ORDERED POSTED, this day of , 1989, 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 11 1989 at 7:30
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P.M. in the Municipal Building of the Town of Avon,
t Colorado.
Allan R. Nottingham, Mayor
ATTEST:
Patricia J. Doyle
i Town Clerk
,i INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED
POSTED this day of 1989.
I
Allan R. Nottingham, Mayor
ATTEST:
I
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Patricia J. Doyle
! Town Clerk
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ORD5090789
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0 0
ORDINANCE NO. 89-10
AN ORDINANCE AMENDING CHAPTER 3.08
OF THE MUNICIPAL CODE OF THE TOWN
OF AVON AS IT RELATES TO TAXATION
OF TELECOMMUNICATIONS
BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
AVON, COLORADO:
Section 1. Amendment.
Paragraph D of Section
3.08.030, Chapter 3.08 of Title 3 of the Municipal Code of
the Town of Avon is amended to read as follows:
D. In lieu of the tax levied by subsection A
hereof, there is levied upon all sales of elec-
trical energy, gas, steam or other heat, and upon
telephone and telegraph services for all telecom-
munication services originating from or received
on telecommunication equipment in the Town, if the
charge for the service is billed to a person in
the Town, a tax in the amount of one percent of
the gross amount charged therefor. Said tax shall
be added to the sale or charge of the service,
showing such tax as a separate and distinct item,
and, when added, such tax shall constitute a part
of such price or charge. This tax shall be in
addition to any franchise tax which is levied
against said utilities.
A credit shall be allowed against the tax
imposed by this paragraph upon proof that the
taxpayer has paid a tax to some other taxing
jurisdiction on the same telecommunications. To
that end the refund procedure provided in section
3.08.250 shall apply.
Section 2. Severability. If any part, section,
sentence, clause or phrase of this Ordinance is for any
reason held to be invalid, such decision shall not affect
the validity of the remaining portions of this Ordinance;
and the Town Council for the Town of Avon hereby declares it
would have passed this ordinance and each part, section,
sub-section, sentence, clause or phrase thereof, irrespec-
tive of the fact that any one or more parts, sections,
sub-sections, sentences, clauses or phrases be declared
invalid.
INTRODUCED, PASSED ON FIRST READING, APPROVED AND
ORDERED POSTED, this day of , 1989, 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 _ , 1989 at 7:30
P.M. in the Municipal Building of the Town of Avon,
Colorado.
ATTEST:
Allan R. Nottingham, Mayor
II Patricia J. Doyle
I Town Clerk
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INTRODUCED, PASSED ON SECOND READING, APPROVED AND ORDERED
~j POSTED this day of , 1989.
Allan R. Nottingham, Mayor
ATTEST:
:i Patricia J. Doyle
Town Clerk
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STATE OF COLORADO )
COUNTY OF EAGLE ) SS
TOWN OF AVON )
NOTICE IS HEREBY GIVEN OF A PUBLIC HEARING BEFORE THE TOWN COUNCIL
OF THE TOWN OF AVON, COLORADO, AT 7:30 P.M. ON JULY 11, 1989,
AT THE MUNICIPAL BUILDING, 400 BENCHMARK ROAD, AVON, COLORADO, FOR
THE PURPOSE OF CONSIDERING THE ADOPTION OF ORDINANCE NO. 89-10,
SERIES OF 1989:
AN ORDINANCE AMENDING CHAPTER 3.08 OF THE MUNICIPAL CODE OF THE
TOWN OF AVON AS IT RELATES TO TAXATION OF TELECOMMUNICATIONS
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 passed by order of the Town Council of the
Town of Avon, Colorado.
Dated this day of June, 1989.
POSTED AT THE FOLLOWING PUBLIC PLACES WITHIN THE TOWN OF AVON
ON JUNE 28, 1989:
THE MAIN ENTRANCE TO THE POST OFFICE,
THE MAIN ENTRANCE TO CITY MARKET,
THE C-MART, INC.; AND
THE MAIN LOBBY IN THE MUNICIPAL BUILDING