230128Original to City Clerk
y }� ORDINANCE
COUNCIL FILE NO 23.0128 .
PRESENTED BY ORDINANCE NO —
An ordinance imposing a tax on the users of local telephone
service and providing for the assessment and collection thereof.
THE COUNCIL OF THE CITY OF SAINT PAUL DOES ORDAIN:
Section 1. The following definitions shall apply in the
interpretation and enforcement of this ordinance:
a: ;The term "local telephone service" includes:
(1) the access to a local telephone system and the privilege
of telephonic quality communications with substantially
all persons having telephone stations constituting a
part of such local telephone system; and
(2) any equipment, facility or service provided in connection
with a service described in paragraph (1). The term
"local telephone service" does not include long distance
telephone service, toll telephone service or any other
service for which an additional charge is made and which
charge varies in amount with the distance and elapsed
transmission time of each individual communication.
b. The term "telephone company" means any individual, firm,
corporation, or other organization now or hereafter engaged
in the business of furnishing telephone service within the
City of Saint Paul.
c. The word "person" means any individual, corporation, firm,
partnership, organization, or other group acting as a unit.
It also includes any executor, administrator, trustee,
receiver, or other representative appointed by law.
d. The word "user" means any person paying for local telephone,
service furnished by the telephone company, except governmental
units expressly exempted by Section 5 hereof.
I-
e. The word "tax" means the tax imposed by this ordinance.
Section 2. Except as otherwise provided, there is hereby imposed
on the users of local telephone service furnished within the corporate
limits of -the, City a tax' of five percent 'W,.) on amounts- paid to the
telephone company for local telephone service, exclusive of federal excise
taxes. The taxti imposed by this section shall be paid by the person paying
for the service. jVhere a user pays forlocal telephone service furnished
both idthin and without the corporate limits of the City, the tax shall
be based on the amounts paid for that part of the local telephone service
which is furnished within the corporate limits of the City, under an
allocation formula or method approved by the Commissioner of Finance.
Yeas Councilmen Nays Passed by the Council
Carlson
Dalglish In Favor
Holland
Meredith
Peterson,
r Against
Tedesco
Mr. President _(Byrne) Approv
es •
ity Clerk Mayor
-4610.®
Form approved Corporation Counsel By
original to City Clerk
y
PRESENTED BY
Yeas
_1/
= O- RDINANCE
COUNCIL FILE NO 0`
ti
ORDINANCE NO- J
Page 2.
Section 3. The tax imposed by this ordinance shall be collected
by the telephone company furnishing the service on which the tax is imposed,
and said tax, less one percent (la) to be retained by the telephone company
to cover the cost of collection and accounting, shall -be remitted to the
Commissioner of Finance within forty -five (45) days after the end of the
month in which it is collected. The Comptroller shall devise and furnish
to the telephone company suitable returns on which to report and account
for all taxes collected pursuant to this ordinance.
Section 4. Service paid for by inserting coins in coin - operated
telephones available to the public shall not be sub:34ct to the tax imposed
by this ordinance.
Section 5. Service furnished to the Government of the United
K States or any State or Territory of the United States or any political
subdivision of the foregoing shall not be subject to the tax imposed by
this ordinance.
Section 6. The tax unposed by this ordinance is a direct tax
on the user of local telephone service, advanced and prepaid for the
purpose of convenience and facility only.
Section 7. No user of local telephone service shall be further
liable to the City for any tax imposed by this ordinance which he has
paid to the telephone company, even though the telephone company shall
fail to remit the tax to the City.
Section 8. If any part, sentence, or clause of this ordinance
shall be adjudged void or of no effect, for any reason whatsoever, such
decision shall not affect the validity of any of the remaining portions
of this ordinance.
Section 9. This ordinance shall become effective at 12 :01 a.m.
January 1, 1967, and shall expire at 11 :59 p.m. December 31, 1967.
Sectiop 10. This ordinance shall be deemed a part of the Saint
-Paul..Legislative Code and shall be incorporated therein and given an appropriate
chapter and /or section'.-number at the time of the next revision of the
said Legislative Code.
Councilmen Nays
Garlsorl-
v Dalglish
Holland
Meredith
Petersen—
Tedesco
Mr. President (Byrne)
SEP 3 01966
Passed by the Council
Tn Favor
Against
SEP 3 0196
A pp rov
Mayor ,
iunsel By IS 8
J HfD
1966
November' 15, ,1966
Mr, Joseph P. Summers
• - Corporation Counsel
- -- Building :-
t
Dear Sir: -
r
The .City Council referred y e attached
letter
of.
'
= the ,Commubications Workers of .America .7201
by Re J. Scott.,
y- with reference to eligibili tit i a on the
-telephone
tax
'
referendum petition. -.
_
Very
truly yours,
z_
_ r City
ng
Clerk
Ist / =5+ 2nd
Laid over to
C
3rd and app — Adopted ��3d
Yeas \ - Nays Yeas Nays
�carlson r�Ga s on
�Dalglish alglish
V-lolland 30128 olland
Mere f Mere i
1
T sco `Tedesco
\.Nmr. President Byrne �r. President Byrne