Suzy Ageton George Karakehian KC Becker Tim ... - City of Boulder

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be a Party Defendant,” 3-2-35, “Injunctive Relief,” 3-2-36, “Obligations of Fiduciaries
and Others,” and 3-2-38, “Limitations,” B.R.C. 1981, providing for enforcement of
collection of taxes due, govern the authority of the city manager to collect the utility
occupation tax imposed under this chapter.
3-13-7 Duties and Powers of City Manager.
The city manager is authorized to administer, including through the adoption of administrative
policies and guidelines, the provisions of this chapter and has all other duties and powers
prescribed by section 3-2-17, “Duties and Powers of City Manager,” B.R.C. 1981. In addition,
the city manager is authorized to enter into an agreement with persons authorized to tax under
this ordinance to establish procedures for tax collection, payment to the city and the reasonable
set up and collection charges that will be owed to such person.
3-13-8 Tax Not on Interstate Commerce; Not a Franchise.
The tax provided in this chapter is upon occupations and businesses in the performance of local
functions and is not a tax upon functions relating to interstate commerce. None of the terms of
this chapter mean that the city has granted any provider a franchise.
Section 3. The City Council finds that this ordinance is necessary to preserve the public
peace, health or property and an emergency exists due to the desire to implement the utility
occupation tax approved by the voters on November 1, 2011, by January 1, 2011. There is
insufficient time for this implementing ordinance to become effective as of January 1, 2012, as
authorized in the ballot measure. Therefore the City Council orders that this ordinance be passed
as an emergency measure and that the ordinance be effective on January 1, 2012.
Section 4. This ordinance is necessary to protect the public health, safety, and welfare of
the residents of the city, and covers matters of local concern.
Section 5. The council deems it appropriate that this ordinance be published by title only
and orders that copies of this ordinance be made available in the office of the city clerk for public
inspection and acquisition.
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Agenda Item 5A Page 9