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UTILITIES-B & O TAX
Sections:
5.32.010 Findings
5.32.015 Levy of tax.
5.32.020 Definition of basic local telecommunications service.
5.32.025 Amount of tax.
5.32.030 Payment of tax.
5.32.035 Inspection of records.
5.32.040 Failure to pay.
5.32.050 Hearings and Appeals.
5.32.010 Findings.
The City Council of the City of Lakewood hereby finds:
A. Providers of basic local telecommunications service are currently subject
to a business and occupation tax upon the business and occupation of providing
basic local telecommunications service within the City and to the residents
of the City. The City enacted such a tax in 1969 and has continuously maintained
that tax.
B. The City recognizes that although the business of providing basic local telecommunications
service was once a monopoly service under state law, it is now a competitive
service under both state and federal law.
C. The City expects that in the future numerous companies may provide basic
local telecommunications service within Lakewood.
D. There may be significant differences in the size of the basic local telecommunications
service providers operating within the City, and the City's business and occupation
tax should reflect such differences.
E. A business and occupation tax on providers of basic local telecommunications
service should be uniform and nondiscriminatory and should not create barriers
to entry into the business of providing basic local telecommunications service
within Lakewood.
F. The business and occupation tax set forth in this chapter recognizes the
difference in size of the providers of basic local telecommunications service
that may operate within Lakewood, is uniform, nondiscriminatory, and does not
create barriers to entry.
G. The business and occupation tax set forth in this chapter is not a new tax,
or the extension of an existing tax or an increase in a tax, but is the reduction
of an existing tax to new entrants in order to eliminate a potential barrier
to the entry of new providers into the business of providing basic local telecommunications
service within the City.
H. The tax provided in this ordinance neither increases nor reduces the amount
of the tax levied against the incumbent provider of basic local telecommunications
service.
I. This tax is nondiscriminatory to all providers of basic local telecommunications
service because it is based upon the relative number of lines each company provides
within the City. (Ord. O-96-43 § 1 (part), 1996: Ord. O-90-55 § 1
(part), 1990: Ord. O-89-88 § 1 (part), 1989: Ord. O-88-51 § 1 (part),
1988: Ord. O-86-120 § 1 (part), 1986: Ord. O-85-113 § 1 (part), 1985:
Ord. O-84-127 § 1 (part), 1984: Ord. O-83-173 § 1 (part), 1983: Ord.
O-82-158 § 1 (part), 1982: Ord. O-81-143 § 1 (part), 1981: Ord. O-80-111
§ 1 (part), 1980: Ord. O-79-124 § 1 (part), 1979: Ord. O-78-121 §
1 (part), 1978: Ord. O-78-9 § 1 (part), 1978: Ord. O-77-43 § 1, 1977:
Ord. O-77-2 § 1 (part), 1977: Ord. O-76-51 § 1 (part), 1976: Ord.
5 § 1, 1969 Series).
5.32.015 Levy of tax.
There is hereby levied a tax on and against each person engaged in the business
or occupation of providing basic local telecommunications service within the
City of Lakewood. (Ord O-96-43 § 1 (part), 1996).
5.32.020 Definition of basic local telecommunications
service.
Basic local telecommunications service is the electronic or optical transmission
of information between separate points by prearranged means, which includes
the provision of local dial tone line and local usage necessary to place or
receive a call. Basic local telecommunications service does not include long
distance service, cellular service or mobile radio telephone service. However,
the provision of cellular or mobile radio service to any business or entity
as its primary local telecommunications service shall be deemed basic telecommunication
service for the purpose of determining the applicability of this business and
occupation tax. (Ord. O-96-43 § 1 (part), 1996: Ord. O-90-55 § 1 (part),
1990: Ord. O-89-88 § 1 (part), 1989: Ord. O-88-51 § 1 (part), 1988:
Ord. O-86-120 § 1 (part), 1986: Ord. O-85-113 § 1 (part), 1985: Ord.
O-84-127 § 1 (part), 1984: Ord. O-83-173 § 1 (part), 1983: Ord. O-82-158
§ 1 (part), 1982: Ord. O-81-143 § 1 (part), 1981: Ord. O-80-111 §
1 (part), 1980: Ord. O-79-124 § 1 (part), 1979: Ord. O-78-121 § 1
(part), 1978: Ord. O-78-9 § 1 (part), 1978: Ord. O-77-2 § 1 (part),
1977: Ord. O-76-51 § 1 (part), 1976: Ord. 5 § 2, 1969 Series).
5.32.025 Amount of tax.
The amount of the tax levied shall be as follows:
A. The incumbent basic local telecommunications service provider shall pay $716,937.00
for calendar year 1990, which amount shall be adjusted each year thereafter
based on the percentage change in the U.S. Bureau of Labor Statistics Consumer
Price Index for Denver -Boulder, all items, all urban consumers, or its successor
index. This adjustment shall be based upon the August report of such index and
shall be effective on the following January 1.
B. Each additional basic local telecommunications service provider shall pay
a tax based on the ratio of which the tax paid by the incumbent basic local
telecommunications service provider (with the consumer price index adjuster)
shall be the numerator and the number of customer lines provided by the incumbent
basic local telecommunications service provider within Lakewood shall be the
denominator. Expressed as a formula, the ratio shall be as follows:
Incumbent Provider Tax Additional Provider Tax
Incumbent Provider Lines = Additional Provider Lines
The tax paid by each additional basic local telecommunications provider shall
be the per line charge imposed upon the incumbent provider of basic local telecommunications
service, as derived through the above formula, multiplied by the number of lines
provided in Lakewood by the additional provider.
C. The amount of the tax levied against each additional local exchange telecommunication
service provider shall be calculated each August and shall be effective on the
following January 1.
D. For purposes of calculating this tax, a line shall mean a separate telephone
number, except that to the extent basic telecommunication service is provided
through trunks, a line shall mean a network access register or its functional
equivalent. (Ord. O-96-43 § 1 (part), 1996).
5.32.030 Payment of tax.
Payment of this tax shall be made to the City of Lakewood by each basic telecommunication
service provider operating in the City in twelve equal installments. Installments
are due and payable on the last day of each month commencing in January of each
year. Installments shall be remitted to the Treasurer of the City of Lakewood
by the local exchange telecommunication service provider. (Ord. O-96-43 §
1 (part), 1996: Ord. O-93-64 § 32, 1993: Ord. O-76-51 § 1 (part),
1976: Ord. 5 § 3, 1969 Series).
5.32.035 Inspection of records
Lakewood, its officers, agents or representatives shall have the right at all
reasonable hours and times to examine the books and records of the basic local
telecommunications service companies that are subject to the provisions of this
ordinance and to make copies of the entries or contents thereof. (Ord O?96-43
§ 1 (part), 1996).
5.32.040 Failure to pay.
If any basic local telecommunications service provider subject to the provisions
of this chapter fails to pay the taxes as herein provided, the full amount thereof
shall be due and collected from such company, and the same together with an
addition of ten percent of the amount of taxes due shall be and is declared
to be a debt due and owing from such company to the City. The City Attorney,
upon the direction of the City Manager, shall commence and prosecute to final
judgment and determination in any court of competent jurisdiction an action
to collect such debt in the name of the City.
5.32.050 Hearings and Appeals.
Hearings by Finance Director.
A. If any person contests any decision, deficiency notice or denial of refund received from the Finance Director, then they may apply to the Finance Director by petition in writing within thirty days after such decision, deficiency notice or denial of refund is mailed to them for a hearing, in which petition they shall set forth the reasons why the amount by which such tax should be reduced or the amount of the refund requested should be granted or the decision overturned. The Finance Director shall notify the petitioner in writing of the time and place set for such hearing. After such hearing, the hearing officer shall make such order in the matter as is just and lawful and shall furnish a copy of such order to the petitioner.
B. Every decision of the hearing officer shall be in writing, and notice thereof shall be mailed to the petitioner within thirty days after such hearing, and all such decisions shall become final and all amounts due shall be paid upon the expiration of thirty days after notice of such decision shall have been mailed to the petitioner.
C. Review by District Court. If the petitioner is aggrieved at the final decision of the hearing officer, then he may proceed to have same reviewed by the District Court. The procedure of review shall be in accordance with C.R.C.P 106(a)(4). (Ord. O-2011-1 § 9, 2011; Ord. O-96-43 § 1 (part),
1996: Ord. O-76-51 § 1 (part), 1976: Ord. 5 § 4, 1969 Series).
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