Any privately owned public utility which operates within the
corporate limits of the City for 30 days or more without a franchise
from the City shall be charged a privilege tax for use of the public
way. Said privilege tax shall be equivalent to five percent of the
utility's gross revenues earned within the City, exclusive of interstate
commerce or business of the United States government. The tax shall
be charged for each calendar year or fraction thereof the utility
operates without a franchise.
(Ord. 2928 § 1 (part),
1996)
The utility shall, upon request from the City Recorder, furnish,
within ten days following such request, a true and complete verified
statement of the gross revenues by which the privilege tax is measured,
covering any period of time for which the tax is unpaid. The utility
shall make available for inspection by the City the books and records
of the utility pertaining to the business on which the tax must be
computed and paid. The books and records shall be made available at
the office of the utility if located within the City, or at the City
Recorder's Office if the utility does not maintain an office in the
City. Such books and records shall be made available during regular
business office hours.
(Ord. 2928 § 1 (part),
1996)
The privilege tax shall be paid to the City by each utility
subject thereto on or before the 15th of the month following each
calendar quarter for which the tax has not been paid.
Any unpaid tax on any utility no longer subject thereto shall
be paid on the fifteenth day of the month following the month in which
the utility ceased to be subject thereto.
(Ord. 2928 § 1 (part),
1996)
The City shall have the right to bring action to recover any
delinquent and unpaid tax from any utility liable therefor in any
court of competent jurisdiction, and also reserves the right to collect
such taxes in any other manner now or hereafter provided by the Charter
and ordinances of the City.
(Ord. 2928 § 1 (part),
1996)
Nothing contained in this Chapter shall be construed to extend
the time, terms or other provisions of any franchise heretofore or
hereafter granted by the City, nor as enlarging the rights of the
grantee of any such franchise. The City specifically retains all rights
against any utility granted to it by the statutes of the state, the
Charter and other ordinances of the City, and those otherwise granted
to it, or inherent in it.
(Ord. 2928 § 1 (part),
1996)
