[R.O. 2007 §18-66; Ord. No. 3551 §1, 6-3-1968]
There is hereby levied and ordered collected a license tax upon
the City-owned utilities for each month beginning with July of 1968
and for each month thereafter.
[R.O. 2007 §18-67; Ord. No. 3551 §1, 6-3-1968]
The tax imposed by this Article on the City-owned utilities
shall be in an amount equal to five percent (5%) of the gross income
from all sources of the Board of Public Works.
[R.O. 2007 §18-68; Ord. No. 3551 §2, 6-3-1968]
The tax imposed by this Article shall be paid on a monthly basis
and the tax shall be payable to the City Collector within sixty-three
(63) days after the last day of the month for which the tax is due,
so that the tax for the month of July of 1968 shall be due no later
than October 2, 1968, the tax for the month of August of 1968 shall
be due no later than November 2, 1968 and so on. At the time this
tax is paid, the City-owned utilities shall furnish to the City Collector
a verified statement showing the gross receipts of such City-owned
utilities for the month for which the tax is paid.
[R.O. 2007 §18-69; Ord. No. 3551 §3, 6-3-1968]
The City Collector shall have the right, during regular business
hours, to inspect and audit the books and records of the City-owned
utilities in order to confirm the correctness of the verified statement
of gross receipts and in order to confirm the amount of tax required
to be paid pursuant to the provisions of this Article.
[R.O. 2007 §18-70; Ord. No. 3551 §5, 6-3-1968; Ord.
No. 4593 §1, 6-1-1981]
The tax imposed by this Article shall not be paid by the City-owned
utilities out of its own revenue or out of any of its funds. The money
to pay this tax shall be collected from each customer by adding to
each customer's electric, sewer, cable and water bill an additional
charge of five percent (5%) of the total amount charged for all services
and merchandise.