Longmont |
Code of Ordinances |
Title 6. BUSINESS TAXES, LICENSES AND REGULATIONS |
Chapter 6.80. TELEPHONE UTILITY TAX |
§ 6.80.060. Tax not on interstate commerce—Not a franchise.
Latest version.
The tax provided in this chapter is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. None of the terms of this chapter mean that the city grants any provider a franchise.
(Code 1981, § 2-11-7; Code 1993, § 6.80.060; Ord. No. O-97-36, § 2)