[Code 1962 §15-18; CC 1979 §15-44; Ord. No. 247-2006 §§1 — 2, 4-18-2006]
Every person engaged in the business of furnishing exchange
telephone service in the City shall pay to the City, as an annual
license tax, an amount equal to five percent (5%) of the gross receipts
derived from the furnishing of such service within the City, as set
forth by this Article.
[Code 1962 §15-19; CC 1979 §15-45]
All persons mentioned in Section
640.080 shall file with the City Clerk on or before the fifteenth (15th) day of March of each calendar year a sworn statement of gross receipts derived by such person from the furnishing of exchange telephone service in the City during the preceding calendar year. At the time of filing any such statement, the person involved shall pay to the City Collector five percent (5%) of such gross receipts. Gross receipts derived from the furnishing of such service to the City or any other municipal or governmental unit located in the City shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The telephone company shall have the privilege of crediting such sums as may be due under this Article with any unpaid balance due such company for telephone service rendered or facilities furnished to the City.
[Code 1962 §15-20; CC 1979 §15-46]
The payments required by the provisions of this Article shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupation taxes heretofore imposed upon any person engaged in the business described in Section
640.080, but nothing contained in this Article shall be construed to exempt such person from any general or special ad valorem tax imposed upon the public generally by the City.