Chapter 3.25
TELEPHONE UTILITIES OCCUPATION TAX
Sections:
3.25.010 Levy of tax for calendar year of 1976.
3.25.040 Inspection of records.
3.25.010 Levy of tax for calendar year of 1976.
For the calendar year of 1976, there is hereby levied against every telephone utility which is engaged in the business of furnishing local exchange telephone service within the town of Granby a tax on the privilege of engaging in such business in the amount of $1,120.48, payable not later than December 31, 1976. [Ord. 276 § 1, 1976. Code 1999 § 7-3-1].
3.25.020 Levy of tax.
Commencing on January 1, 1977, there is hereby levied against every telephone utility which is engaged in the business of furnishing local exchange telephone service within the town of Granby a tax on the privilege of engaging in such business. The amount of such tax shall be $1,250 for the calendar year of January 1, 1977, through December 31, 1977. For each succeeding year, until 2013, the tax will be 10 percent greater than the tax for the preceding year. For example, the tax for the calendar year of January 1, 1978, through December 31, 1978, will be $1,375; the tax for the calendar year of January 1, 1979, through December 31, 1979, will be $1,512.50. Commencing in 2013 and continuing thereafter, the amount of such tax shall be the lesser of the tax for the year 2012 or eight percent of the telephone utility billing for telephone service exclusive of any other taxes or fees levied by the state of Colorado or the federal government. In no event shall the tax for any year after 2012 be greater than the amount of the tax for 2012. [Ord. 792 § 1, 2013; amended during 2011 recodification; Ord. 276 § 1, 1976. Code 1999 § 7-3-2].
3.25.030 Payment of tax.
The tax levied by this chapter shall be due quarterly and shall be payable within 30 days after the close of the quarter. [Ord. 276 § 1, 1976. Code 1999 § 7-3-3].
3.25.040 Inspection of records.
The town of Granby, 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 imposed by this chapter to the extent necessary to independently determine whether or not this chapter is being complied with and to make copies of the entries or contents thereof. [Ord. 276 § 1, 1976. Code 1999 § 7-3-4].
3.25.050 Local purpose.
The tax imposed by this chapter is upon telephone utilities and their occupations and businesses in their performance of local functions and is not a tax upon those functions relating to interstate commerce. [Ord. 276 § 1, 1976. Code 1999 § 7-3-5].
3.25.060 Failure to pay.
If any telephone utility subject to this chapter fails to pay the taxes as provided herein, the full amount thereof shall be due and collected from such company, and the same, together with an addition of 25 percent 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, plus the costs and expenses incurred by the town in collecting same, including reasonable attorney’s fees. [Ord. 276 § 1, 1976. Code 1999 § 7-3-6].
3.25.070 Certain offense and liabilities to continue.
All offenses committed and all liabilities incurred prior to the effective date of the ordinance codified in this chapter shall be treated as though all prior applicable ordinances and provisions of the code of the town of Granby, Colorado, were in full force and effect for the purpose of sustaining any proper suit, action or prosecution with respect to such offenses and liabilities. All taxes, the liability for which has been accrued under the terms and provisions of this chapter on or before the effective date of this repeal and reenactment thereof, shall be and remain unconditionally due and payable and shall constitute a debt to the town payable in conformity with the terms and provisions of this chapter prior to this repeal and reenactment thereof; and all of said terms and provisions of this chapter shall be and remain in full force and effect for the purpose of the collection and payment of any and all such taxes due and payable thereunder, notwithstanding the provisions hereof. [Ord. 276 § 1, 1976. Code 1999 § 7-3-7].
3.25.080 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 chapter. [Ord. 276 § 1, 1976. Code 1999 § 7-3-8].