Chapter 3.16
UTILITY COMPANY BUSINESS AND OCCUPATION TAX
Sections:
3.16.030 Filing statement and payment of tax.
3.16.050 Inspection of records.
3.16.010 Levy.
There is levied on and against utility companies operating within the city a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the city and of supplying local exchange telephone service to the inhabitants of the city, of maintaining and operating within the city a plant for the transmission and distribution of artificial or natural gas, or a mixture thereof, and of furnishing either or both of these products to the inhabitants of the city, and of maintaining and operating within the city a plant for the transmission and distribution of electrical energy and of furnishing and distributing electricity or electrical energy to the inhabitants of the city. The amount of tax levied shall be equal to three percent (3%) of the gross revenues received by such utility company arising from the supplying, furnishing, distributing, and selling of local exchange telephone service, artificial or natural gas, or a mixture thereof, and electricity or electrical energy within the corporate limits of the city, as now or hereafter established. (Prior code § 16-1 (a))
3.16.020 Effective date.
The tax levied by this chapter shall commence on July 1, 1972, and shall be due and payable quarterly to the City Clerk. (Prior code § 16-1 (b))
3.16.030 Filing statement and payment of tax.
Within forty-five (45) days after the end of each calendar quarter after the effective date of the tax levied by this chapter, each utility company subject to this chapter shall file with the City Clerk, in such form as the Clerk may require, statement showing the total gross receipts, as prescribed in Section 3.16.010, during the preceding calendar quarter. Such statement shall be accompanied by payment to the Clerk of the tax due for the period covered by the statement. (Prior code § 16-1 (c))
3.16.040 Failure to pay.
If any utility company subject to the provisions of this chapter fails to pay the taxes as provided in this chapter, the full amount thereof shall be due and collected from such company, and the same, together with an addition of ten percent (10%) of the amount of taxes due, is declared to be a debt due and owing from such company to the city. The City Attorney, upon the direction of the City Council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the debt in the name of the people of the state of Colorado. (Prior code § 16-1 (d))
3.16.050 Inspection of records.
The city, its officers, agents, or representatives shall have the right at all reasonable hours and times to examine the books and records of the utility companies which are subject to the provisions of this chapter and to make copies of the entries or contents thereof. (Prior code § 16-1 (f))
3.16.060 Credit against tax.
Any utility company now or hereafter maintaining facilities within the city pursuant to a franchise granted by the city may claim as a credit against the tax levied by this chapter the amount of any franchise payments made in accordance with the terms of such franchise. (Prior code § 16-1 (g))
3.16.070 Exemptions.
The provisions of this chapter shall not apply to any utility owned and operated by the city nor to any utility which has been granted a franchise from the city of Glendale, in which there is provided a franchise payment to be made to the city in lieu of an occupation tax for the grant of such franchise. (Prior code § 16-1 (h))
3.16.080 Nonwaiver.
This chapter shall not be construed as granting a franchise or franchise rights to any utility, and it is understood the city does not waive its right to amend this chapter or to negotiate with any utility regarding any franchise or franchise payments subject to the city’s authority. (Prior code § 16-1 (i))
3.16.090 Violation—Penalty.
If any officer, agent or manager of a utility company which is subject to the provisions of this section shall fail, neglect, or refuse to make or file any quarterly statement in the manner prescribed in this chapter, the officer, agent, manager or person shall, on conviction thereof, be punished by a fine not to exceed the amount of the maximum fine set forth in Section 1.16.010 of this code; provided, that each day after the quarterly statement shall become delinquent during which the officer, agent, manager or person fails, neglects or refuses to make and file such statement shall be considered a separate and distinct offense. (Ord. 1995-17 § 3)