CHAPTER 111: PRIVILEGE TAX UPON UTILITIES

Section

   111.01   Privilege tax imposed

   111.02   Definitions

   111.03   Payment dates

   111.04   Interest on late payments

   111.05   Audits

   111.06   Additional requirements

   111.07   Appeals

   111.99   Penalty

§ 111.01 PRIVILEGE TAX IMPOSED.

   A privilege tax of 5% is imposed on the gross revenues of any utility that has equipment in rights-of-way within the city. The amount of any privilege tax due from a utility will be reduced by any franchise fee received by the city from that utility.

(Ord. 2007-06-03, passed 6-12-2007)

§ 111.02 DEFINITIONS.

   As used in this chapter, the following terms mean:

   EQUIPMENT. Any tangible component, whether referred to singly or collectively, installed, maintained, or operated by a utility.

   GROSS REVENUES. Revenues earned within the boundaries of the city less net uncollectible amounts. GROSS REVENUES may be specifically limited by state or federal law.

   RIGHTS-OF-WAY. The space in, upon, above, along, across, over or under the public streets, roads, highways, lanes, courts, ways, alleys, boulevards, sidewalks, bicycle lanes, and places used or intended to be used by the general public for travel.

   UTILITY. A utility as defined in O.R.S. 366.332.

(Ord. 2007-06-03, passed 6-12-2007)