[Adopted 9-1-1972 as Ch. 31, Art. I, of the 1972 Code]
[Amended 4-19-1988 by Ord. No. 2586; 1-5-1993 by Ord. No. 2701; 4-18-1995 by Ord. No. 2785; 3-3-1998 by Ord. No. 2860; 5-4-1999 by Ord. No. 2889]
A. 
Effective July 1, 1999, there shall be imposed a tax of 5% on the tariff charges for exchange telephone service, or its equivalent, of the local exchange telephone company providing service within the City limits.
B. 
No such tax shall be imposed upon more than 100 exchange access lines or their equivalent at one location per service user.
C. 
The tax shall be collected monthly by the local exchange company and forwarded, within 30 days of the close of the month in which such taxes were collected, to the City Clerk.
D. 
Funds collected from this tax shall be spent for engineering, installation, administration and other recurring or one-time costs necessary to implement, administer, operate and maintain the 911 emergency telephone service in the City.
E. 
The Chief of Police is hereby authorized to administer the 911 emergency telephone service in the City.
F. 
The Chief of Police is hereby authorized to cooperate with other governing bodies that may impose a similar tax and that wish to participate in the City's 911 emergency telephone service.
G. 
The local exchange company providing exchange telephone service within the City shall be entitled to retain, as an administrative fee, 3% of the tax imposed and collected pursuant to Subsection A above.