[CC 1984 § 30.180]
Every person engaged in the business of supplying telephone service in the City shall pay to the City as a license tax a sum equal to five percent (5%) of the gross income derived from station (telephone) rental within the City, exclusive of income from services or goods supplied to the City of Novinger.
[CC 1984 § 30.190]
Every person subject to the license tax imposed by this Article shall file with the City Collector on or before the first day of each January, April, July and October a statement verified under oath, showing the gross income of such person derived from the business of supplying telephone service in the City during the calendar quarter next preceding the month within which such statement is filed.
[CC 1984 § 30.200]
The City Collector may investigate the accuracy of each such statement filed in accordance with Section 620.020 and, for that purpose, every person subject to such license tax shall permit the City Clerk or his duly authorized agent to inspect the books and records of such person pertaining to gross income, at any reasonable time.
[CC 1984 § 30.210]
Each quarterly statement as required by this Article shall be accompanied by a remittance payable to the City of Novinger in an amount equal to five percent (5%) of the gross income during the calendar quarter next preceding the month within which such statement is filed, as shown on such statement.
[CC 1984 § 30.220]
The license tax imposed by this Article shall be in lieu of all other occupation taxes imposed upon the persons engaged in the business of supplying telephone service in the City, but nothing herein contained shall be construed as exempting such persons from the payment of property taxes.
[CC 1984 § 30.230]
Any person engaged in the business of supplying telephone service in the City who fails to file the statement required by this Article within the time therein provided, or who fails to pay the license tax within the time provided by Section 620.040 shall pay a penalty of five percent (5%) of the tax due as shown by such statement or of the delinquent tax, for each calendar month or fraction thereof during which such payment or such statement shall be delinquent, in addition to any fine which may be imposed in any criminal proceeding.
[CC 1984 § 30.240]
As used in this Article, the following terms shall have the meanings indicated:
PERSON
Includes any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit, in the plural as well as in the singular number.
[CC 1984 § 30.250]
Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose in the City of Novinger shall pay to the City of Novinger as a license tax a sum equal to five percent (5%) of the gross revenue derived from such business, exclusive of sales to municipality and revenue from industrial customers which are billed on the filed industrial rates.
[CC 1984 § 30.260]
It is hereby made the duty of every person engaged in the business described in the foregoing sections hereof, to file quarterly with the Clerk of the City of Novinger a sworn statement of the gross receipts of such persons from such business. The Clerk of the City of Novinger, or deputy or authorized agent, shall be and is hereby authorized to investigate the correctness and accuracy of the said statement required and for that purpose shall have access, at all reasonable times and business hours, to inspect the books, documents, papers and records of any such person so making such statement, in order to ascertain the accuracy thereof.
[CC 1984 § 30.270]
Every person now or hereafter engaged in the business described in Section 620.080 hereof, shall quarterly pay to the Collector of the City of Novinger an amount equal to five percent (5%) of said person's gross receipts from the said business herein named for the preceding three (3) calendar months, or parts thereof, that this Article is in force and effect.
[CC 1984 § 30.280]
The tax herein required to be paid shall be in lieu of any other occupation tax, but nothing herein contained shall be so construed as to exempt any such person from the payment of the City of Novinger of the tax or taxes, which the City of Novinger levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax, which may be lawfully required.
[CC 1984 § 30.290]
Any person engaged in the business of supplying electrical service in the City who fails to file the statement required by this Article within the time therein provided, or who fails to pay the license tax within the time provided in Section 620.100 shall pay a penalty of five percent (5%) of the tax due as shown by such statement or of the delinquent tax, for each calendar month or fraction thereof during which such payment or such statement shall be delinquent; this penalty is in addition to any fine which may be imposed in any criminal proceeding.