[Ord. No. 38, §1; Ord. No. 338, §§1-2]
Every person engaged in the business of supplying or furnishing
exchange telephone service or telegraph service in the city shall
pay to the city as a license or occupational tax, five percent of
the gross receipts derived from such business within the city.
The word "person" as used in this section and in sections
12-7,
12-8,
12-9 and
12-10 shall be construed to include every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the city.
The term "exchange telephone service" shall be construed to
include all of the following:
(a) Monthly charges:
(1) For flat or measured rate exchange service.
(2) For station equipment used in exchange service (including data sets,
teletypewriters and other equipment used in data-phone service.)
(3) For tie line terminating equipment.
(4) For mileage in connection with exchange services within the local
service area.
(6) For nonpublished and nonlisted services.
(7) For three hundred series key systems.
(8) For connection of customer provided data or voice transmitting and
receiving equipment.
(9) For connecting arrangements.
(10)
For supplemental items of service, e.g., touch-tone trimline,
princess, bell chimes, etc.
(11)
For subscribers' station monthly recurring revenues not provided
for in preceding.
(b) Message charges, including revenues from local telephone messages
charged for on a measured rate basis.
(c) Nonrecurring charges, including:
(1) Service connection charges, moves and changes.
(2) Installation and move charges for auxiliary equipment associated
with exchange service.
(3) Charges for termination or restoration of service.
(4) One-time charges for supplemental items of equipment, e.g., color,
princess.
(5) Maintenance of service charge.
(6) Initial installation charges, including connecting arrangements.
(d) Public telephone service including all exchange service revenue from
public telephone service.
(e) Local private line services, including interconnection of customer-provided
equipment to the private line network when the private line channels
involved are with the local service area.
[Ord. No. 38, §2; Ord. No. 41]
Every person engaged in the business set forth in this division
is hereby required to file with the city clerk on or before March
1, 1956, a sworn statement showing the grossreceipts derived from
the transaction of such business in the city from September 6, 1955
through December 31, 1955, and a similar report on or before September
1, 1956, for the preceding six months period ending June 30, 1956,
on or before March 1, 1957, for the preceding six months period ending
December 31, 1956, and a similar report on March 1 and September 1
of each successive year thereafter, and at the same time pay to the
collector of the city the tax levied by this division; provided, that
it shall not be required to include in such statement nor calculate
the tax upon any receipts derived from any such services furnished
the city or any other governmental unit in the city.
[Ord. No. 38, §3]
Any person engaged in the business set forth in this division,
making any payment to the city under any ordinance or contract pursuant
thereto heretofore enacted shall receive credit for such payments
on the tax set forth in this division.
[Ord. No. 38, §4]
The city collector or his deputies shall investigate the correctness
and accuracy of the statement of gross receipts filed under this division
and for that purpose shall have access at all reasonable business
hours to the books, documents, papers and records of any person making
such return in order to ascertain the accuracy thereof.
[Ord. No. 38, §5]
Nothing contained in this division shall be so construed as
to exempt any person to which this division is applicable from the
payment to the city of the tax which the city levies upon the real
or personal property belonging to any such person.