[CC 1984 §12.060; Ord. No. 267, 7-17-1984; Ord. No.
1028, 4-15-2008]
Every gas, electricity and telephone company and every person
owning, operating, managing, leasing or controlling any natural or
manufactured gas, electricity or telephone plant or system used for
the manufacture, distribution, sale or furnishing of natural or manufactured
gas, electricity or telephone service shall pay to the City a license
fee in the amount of ten percent (10%) of the licensee's gross receipts
from the sale of natural or manufactured gas, electricity or telephone
services for domestic, commercial or industrial purposes within the
City. This license fee shall be in addition to all other taxes, licenses
or payments required by State law or City ordinance. The amount of
the license fee shall be based upon the licensee's applicable rate
schedule on file with and approved by the Public Service Commission
of the State.
[1]
Editor’s Note: Ord. No. 2015-17, enacted 12-9-2015,
reaffirmed the gross receipts tax being imposed within this Section
despite a tariff increase effective 10-22-2015. Said ordinance is
on file in the City offices.
[CC 1984 §12.070; Ord. No. 267, 7-17-1984]
The licensee shall make a report to the Board of its gross receipts
for the six (6) month period immediately preceding December thirty-first
(31st) and June thirtieth (30th) of each year. The reports shall be
made not later than February first (1st) and August first (1st), respectively,
of each year. The full amount of the license fee as shown by the gross
receipts report shall be paid to the City Treasurer at the time the
report is submitted. The acceptance of the fee shall not prejudice
the City's right to collect any additional fee found later to be due.
If the licensee shall pay a license fee greater than the amount due
for any period by reason of the licensee's inability to accurately
determine the amount properly due, the licensee shall be entitled
to deduct the overpayment from the amount of the license fee due for
the next succeeding period or periods following such determination.
[CC 1984 §12.080; Ord. No. 267, 7-17-1984]
A.
The
City and its duly authorized representatives shall have the right
to make such examinations and inspections of any licensee's books,
as may be necessary to determine the correctness of their reports,
at all reasonable times during the licensee's business hours.
B.
The
City shall have the right, at its own expense:
1.
To employ the same accountants employed by the licensee to audit
the books, records and accounts of the licensee's gross receipts at
the same time as the accountants perform their annual audit of the
books, records and accounts of the licensee's business and require
the accountants to certify the correctness of any license fee payments
due and payable by the licensee to the City; or
2.
To employ independent accountants to inspect the books, records and
accounts of the licensee and certify the correctness of the license
fee payments.
[CC 1984 §12.090; Ord. No. 267, 7-17-1984]
For each and every month or portion of a month during which
any license fee remains due and unpaid, there shall be added to the
license fee a penalty of ten percent (10%) of the amount of the license
fee due and unpaid during the first (1st) month or any portion thereof
and for each and every month or portion thereof after the first (1st)
month, a penalty of two percent (2%) of the amount of the due and
unpaid license fee shall be added to the license fee until it is fully
paid.
[1]
Editor's Note — Ord. no. 1030, adopted May 6, 2008,
repealed section 600.230 "exemptions — gas and electricity"
in its entirety with no replacement provision. Former section 600.230
derived from CC 1984 §12.100; ord. no. 267, 7-17-1984.
[CC 1984 §12.110; Ord. No. 267, 7-17-1984]
For the purpose of this Article, "telephone service" means and includes all charges made by any telephone service supplier
except charges for message rate toll or long distance telephone service,
exclusive interstate service of any kind, Morse, telegraph, television
or radio program transmission facilities or for other services furnished
exclusively and permanently in connection with services extending
beyond the boundaries of the City, billing and collecting for telegrams,
sale of and advertising in telephone directories and charges for furnishing
informational telephone services.
[CC 1984 §12.120; Ord. No. 267, 7-17-1984]
The fee imposed by this Article is an occupational license fee
and shall be in lieu of any other occupational license fee now or
hereafter imposed upon any person engaged in the businesses licensed
under this Article, but nothing herein shall be construed to exempt
any person or business from the payment of any real or personal property
tax or any other lawfully levied tax or fee other than an occupational
license fee.
