[CC 1984 §12.130; Ord. No. 267, 7-17-1984]
For the purposes of this Article, the following definitions
will apply:
Any electrical or electronic modified light system with properties
and facilities suitable for the interception and reception of the
electro magnetic radiation with the ability to transmit same by means
of cables and/or other related facilities.
The Federal Communications Commission.
Any person who owns, operates, manages, leases, controls
or in any way derives revenue from a CATV.
[CC 1984 §12.140; Ord. No. 267, 7-17-1984]
Any person who operates a CATV shall, in addition to any other
taxes, licenses, fees or payments now or hereafter imposed by State
law or City ordinance, pay to the City a CATV system operator's tax
in an amount equal to three percent (3%) of the FCC permit holder's
gross subscriber revenue per year from CATV operations within the
City.
[CC 1984 §12.150; Ord. No. 267, 7-17-1984]
Not later than February first (1st) and August first (1st) of
each year, all operators shall make a report to the Board of the operator's
gross subscriber revenues attributable to CATV's operations within
the City for the six (6) months immediately preceding and including
December thirty-first (31st) and June thirtieth (30th) of each year,
respectively. The full amount of the tax for each six (6) month period
shall be paid to the City Treasurer at the time the report is submitted.
Acceptance of payment shall not prejudice the City's right to collect
any additional tax thereafter found to be due and irrespective of
any contrary terms or language upon any negotiable instrument or relief
used in connection with the payment. Nor shall acceptance of the payment
constitute any waiver or estoppel of any kind whatsoever, particularly
to the City's right to object at any time to the operator's presence
in the City and right to revoke any franchise granted.
[CC 1984 §12.160; Ord. No. 267, 7-17-1984]
For each and every month or portion of a month during which
any CATV operator's tax remains due and unpaid, there shall be added
to the tax a penalty of ten percent (10%) of the amount of the tax
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 tax shall be added to the tax until it is fully paid.
[CC 1984 §12.170; Ord. No. 267, 7-17-1984]
The City and its duly authorized representatives shall have
the right to make inspections and examinations of the books of any
CATV operator at all reasonable times during business hours as often
as may be necessary to determine the correctness of the operator's
reports. The City may, after ten (10) days' written notice, require
any operator to produce all books and records reflecting all gross
subscriber revenues at City Hall in the City. The City may in its
discretion and at its own expense employ independent auditors or accountants
to inspect the operator's books, records and accounts.
[CC 1984 §12.180; Ord. No. 199 §12.180; Ord. No. 201 §12.180; Ord. No. 267, 7-17-1984]
In the event that any Federal or State governmental action shall
interfere with, attempt to determine or reduce the amount of the tax
imposed herein or impose any preconditions or requirements upon the
City for the collection of the tax, then the operator shall within
sixty (60) days after the effective date of the governmental action
remove all CATV facilities, wires, paraphernalia and apparatuses from
all public streets in the City.
