7. Business And Occupation Tax On Telephone Utility Companies
BUSINESS AND OCCUPATION TAX ON TELEPHONE UTILITY COMPANIES
4-7-1: LEGISLATIVE INTENT
4-7-2: LEVY OF TAX
4-7-3: TIME PAYMENT OF TAX
4-7-4: FILING STATEMENT
4-7-5: LOCAL PURPOSE
4-7-6: TAX IN LIEU OF OTHER BUSINESS AND OCCUPATION TAXES
4-7-1: LEGISLATIVE INTENT: (1145) The City Council does hereby find, determine and declare as follows:
(A) The operations of telephone utility companies involve substantial use of the public streets and rights-of-way, frequent excavations in 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.
(B) The operations of telephone utility companies place a substantial burden on the City in its efforts to provide for the public safety, and efficiently maintain and administer the public streets and rights-of-way.
(C) Considering the nature of telephone utility companies and the burdens placed by such telephone utility companies on the City, the classification of such utilities separately from other businesses and occupations is reasonable and nondiscriminatory.
(D) The City Council of the City of Westminster is authorized to impose taxes on the privilege of engaging in occupations or businesses solely for the purpose of raising revenue.
4-7-2: LEVY OF TAX: (1145 3633) There is hereby levied on and against each telephone utility company operating within the City a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the City of Westminster and of supplying local exchange telephone service to the inhabitants of the City. The amount of the tax levied hereby shall be thirty-eight cents ($.38) per month per telephone account for which local exchange telephone service is provided within the corporate limits of the City on the anniversary of the date on which the tax begins to accrue as provided in Section 4-7-3, W.M.C.
4-7-3: TIME PAYMENT OF TAX: (1145 3633) The tax levied by this Chapter shall be due and payable in twelve (12) equal monthly installments, each installment to be paid on the last business day of each calendar month.
4-7-4: FILING STATEMENT: (1145) Within thirty (30) days after the date on which the tax begins to accrue as provided in Section 4-7-3, W.M.C., each telephone utility company subject to this Chapter shall file with the City Clerk, in such form as the Clerk may require, a statement showing the total telephone accounts for which local exchange telephone service was provided within the corporate limits of the City on said date. Such statement shall be filed within thirty (30) days after each anniversary of the date on which the tax begins to accrue, showing such accounts on the anniversary date.
4-7-5: LOCAL PURPOSE: (3371) The tax herein provided is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly understood that none of the terms of this Chapter be construed to mean that any telephone utility company is issued a franchise by the City.
4-7-6: TAX IN LIEU OF OTHER BUSINESS AND OCCUPATION TAXES: (3371) The tax herein provided shall be in lieu of all other occupation taxes or taxes on the privilege of doing business in the City on any telephone utility company subject to the provisions of this Chapter and, in addition, shall be in lieu of any free service furnished the City by any said telephone utility.
4-7-7: ADMINISTRATION: (3371) This Chapter shall be administered in accordance with Chapter 1 of this Title.