Denver |
Code of Ordinances |
Chapter 53. TAXATION AND MISCELLANEOUS REVENUE |
Article VIII. TELECOMMUNICATIONS BUSINESS TAX |
§ 53-399. Definitions.
As used in this article, the following words, phrases and their declensional and inflectional forms shall have the meanings given to them in this section except where the context clearly indicates and requires a different meaning:
(1)
Account means a periodically rendered statement to a customer of a telecommunications business listing charges and credits.
(2)
Local exchange telecommunications means telecommunication services of the type that provide through any means, irrespective of ownership of the media through which such services are provided, a local dial-tone line and local usage necessary to send or receive a telecommunication within an "exchange area" as defined by the public utilities commission of the state and, further, includes any other service or feature that may be added to the statutory definition of "basic local exchange service" found in subsection 40-15-102(3), C.R.S., by the commission under subsection 40-15-502(2), C.R.S.
(3)
Shall and must are mandatory and not directory.
(4)
Telecommunications means communication services wherein devices or instruments, operable by the general public as opposed to the employees of a telecommunications business only, using electromagnetic wire or radio waves control or direct the sending and receiving of messages at a distance. Telephone and telegraph companies operating as public utilities are included in the definition, but commercial broadcasters of radio and television programs are not.
(5)
Telecommunications business means a business providing telecommunications to its customers.
(Ord. No. 1033-02, § 1, 12-16-02)