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HomeMy WebLinkAbout1957 Ordinance No. 021BY AU THORITY ORDINANCE NO. 21, SEHIES OF 1957 AN ORD INANCE CONCERNING RE VENUE AND IMPOSING AN OCCUPA T IONAL TAX ON COLORADO CENTRAL POWER COMPANY, I TS SUCCESSORS AND ASSIGNS, TO SECURE A PROPER DISTR IBUTION OF THE BURDEN OF TAXES, AND TO PROVIDE PENALTIES. BE IT ORDAINED BY THE CITY COUNC IL OF TH~ CITY OF ENGLEWOOD, COLORADO : Section 1. Declaration of policy and purpose. The City Council of the City of Englewood, Color ado , her e by finds , determines, and declar es that, considering the nature of the electric utility business and the relation of s u c h business to the municipal welfa~e, as well as the relation thereof to the expenditures required by the City , and a proper , just and equitable distribution of tax burdens wi th in the Ci t y , and all other matters properly to be considered thereto, the classif ic a tion oI s aid business a s a separate occupation is reasonable, proper, uniform, and nondiscriminatory , and t he amount of t ax hereby imposed by this ordinance is reason able , proper, uniform, and nondiscriminatory and necessary for a just and proper dis- tribution of tax burdens within t he City 0£ Englewood, Colorado Section 2. Dates payable. The s ai d tax s hall commence on the effective date hereof and shal l be payable lo the City T reasurer on t he 1st days of January and July of each year for the period of ::;ix months next preceding the s aid dates. T he said tax shall become delin- quent 60 days after the said t ax becomes due. Section 3. Levy and schedule . There i s hereby levied on and against the Colorado Cent- ral Power Company, its successors and assigns, an occupation t ax according to the following. A tax upon the gross rev e nues th ereof arising from the sale of electrical energy within th e corporate limits of the City, as now or hereafter fixed, to the consumers th erein. as follows: For Lhe 3-year period be g inning July l, 1957 I 2%; For the 3-year period beginning July 1 1 1960, 2,t.'}{ • :.i 0 ' Thereafter, for t h e 19-ycar period beginning July 1, 1963, 3 '.t . The term "gross revenues" as used herein shall be construed to mean any rev- enue earned within the corporate limit s of the City as now or hereafter fixed, from the sale of electric energ y , after adjustment of the net write-off of the uncollectible acco un ts and correc tions of bills theretofore rendered; provided, however, there shall be excluded from such gross revenue all amounts paid to the I company by the City for street lighting; and provided, further, there shall also be I excluded from such gross rev enue all revenue in excess of $2 ,500.00 derived per ; annum from t he sale of electrical service rendered to each customer at any one I : location, all as billed by t he company under rates, rules, and regulations then , . effective and on file wi th the Cit y. l · Section 4. Filing of gross fig ur e . For the purpose of ascertaining the amount of the tax to be paid as required by Lhis ordinance, iL shall be the duly of such corporation and of the president, secretary, and treasurer thereof, or such of them as shall reside in this State or this City, or if neither of said officers reside in this State or City, then of the manager or other officer or agent oI s uch corpo ralion having general control, management, or supervision of the business within th i s Stale or City, Lo transmit a statement under oath to the City Clerk of the gross fig ur e as prescribed in Seclion 2 of this ordinance for the com- pan y during the preceding six months as hereinafter set forth, and such statement shall be- come delinquent 60 days after the en d of s aid period of six mon t hs. Said statement shall includ e in a separate section thereof any revenues earned by the company that are specifically excepte d under Section 3 hereof. Section 5. Failure to pay. If s aid corporation shall fail to pay the said taxes as herein provided, the full amount thereof, with an addition of 10% thereof, shall be due and collected from such corporation, and t he s am e s hall be and hereby is declared to be a due debt and owing from said corporation t o the C i Ly of Englewood, Colorado. The City Attorney of the City of Englewood, Colorado, shall commence and prosecute the final judgment and de- termination in any court of competent jurisdiction an action at law to collect the said debt in the name of the Cily of Eng lewood , Colorado. Section 6. Penalty clause. If any officer, agent, or manager of such corporation shall fail, neglect, or refuse to ma ke or file such semiannual s t atement herein prescribed of the ross figu res as set forth herein, the said officer, agent, or manager or person shall on conviction thereo f be punished by a fin e of not less than $25.00 nor more th an $300.00, or by imprisonment for not less than ten days nor more than 90 days, provided, however, that each said day after each such semi -annual st a tement shall become delinquent during which the officer, agent, manager or person shall so fail, neglect, or refuse to make and file such statement shall be considered a separale and distinct offense. Section 7. Inspec tion of records. The Cit y of Englewood , Colorado, its officers, agents, or representatives , shall have the right a t all reasonable hours and times to examine any and all parts of the books and records of such corporation that pertain to the gross revenues of the corporation in the City, and to make copies of Lhe e ntries or contents thereof. Section 8. Single purpose not diverted. T he purpose of this ordinance being to raise revenue for the City of Eng lewood, Colorado , and to secure a proper distribution of the mon- eys to be raised under this ordinance , this ordinance shall be void in case the Supreme Court of the State of Colo rado sha ll hold t.hat any part of the moneys to be rais ed under this ordin- ance must be used for any other purpose . Section 9 . Repeal. All ordinances and parts of ordinances in conflict herewith are hereby repealed. I Section 10. Local purpose . T h e t a x herein pr ovided is upon occupat ions and businesses in the performance of local funccio n s a nd is not a tax upon tho s e func t ions as relating to in- terstate commerce. Introduced and read and ordered pu b l i shed t h is 3rd day o f Jun e, A. D. 1 9 57. Passed on Final He ading by the City Cou ncil o f t h e Cit y o f Englewood , Colorado, this l day of July, A.D. 1957, and ordered published i n the E n g lewoo d Herald and E n t erprise. (S E A L) ATTES I, J. L. Barron, City Clerk of the City of ~ng l e wood , Colorado , do h e r e by c ert ify that the above and foregoing Ordin ance was introduced and r e ad in full and orde r ed published as pro- posed Ordinance for Lhe meetings of June 3 a nd July 1, 1957 , held by t he City Council of the City of Englewood , Colorado, on said d a tes and t he same was publi s hed in t he Englewood Herald and Enterprise, July 4, 1957 , a s Or d i n a n c e No . 21 , Seri e s of 19 5 7.