§ 4-6-10. Legislative intent.

(a)

The transportation, distribution and sale of gas within the Town through pipelines, mains and other fixed facilities using easements and rights-of-ways, either granted by the Town or crossing Town streets, utilities or other public facilities without the benefit of easements granted by the Town, involves the use, availability and potential use of Town personnel and facilities, creates the potential for hazards dissimilar to other utility services, may require stand-by and active service by fire, police and other local safety agencies, as well as public works employees and the Town Engineer, and are matters of local and municipal concern.

(b)

The nature of companies transporting, distributing and selling gas and otherwise operating within the Town, including, without limitation, their demands on Town agencies, the use of public and private easements, streets and rights-of-way and the potential and actual hazards from the operations of such companies, has a substantial effect upon the health, safety and welfare of the citizens of the Town and upon the expenditures to be budgeted by the Town.

(c)

Upon review of all matters proper to be considered relating to the operations and hazards of gas companies, the classification of such gas companies as separate businesses and occupations is reasonable, proper, uniform and nondiscriminatory; and the taxable amount hereby levied is reasonable, proper, uniform and nondiscriminatory and necessary for a just and proper distribution of the tax burdens of the Town.

(d)

The potential for explosions of gas pipelines, as well as explosions related to escaping gas within buildings, indicates that there are dangers to the property and lives of the citizens of the Town from the operation of gas companies within the Town.

(e)

The use by a gas company of the streets, alleys and public rights-of-way located within the Town is a valuable special privilege not provided to the public generally and for which the Town is entitled to consideration in the form of occupation tax revenues.

(f)

The occupation tax herein created and defined is imposed on the privilege of gas companies to do business within the Town as are other occupation taxes so created and imposed in the Town. (Prior code 3.08.01; Ord. 11-2007 §1)