1030.07 PERMIT FEES AND AUDITING.
   (a)   Except for any fees associated with street openings as set forth in subsection (d) hereof, a franchise permittee shall not be liable for any additional permit fees over and above their franchise fees for uses of rights of way pursuant to such permittee's franchise permit and this chapter.
   (b)   General permittees shall pay an annual fee for each calendar year of a percentage of that permittee's prior year's gross revenues arising from services delivered within the Municipality, as set forth in the Municipality's fee schedule, as adopted by reference in Section 1030.05. Estimated quarterly payments shall be made on or before April 15, of the calendar year for that calendar year with a final payment, and true up, on February 15th for the prior calendar year. The final payment shall be accompanied by a statement of an independent certified public accountant attesting to the accuracy of the payment and the gross revenues upon which it was based. Should the payment required by this section ever be declared unlawful, void or otherwise unenforceable for any reason whatsoever, the general permittee shall pay the annual fee specified in Chapter 206 of this Code of Ordinances.
   (c)   Special permittee shall pay an annual fee per linear foot of right of way used or occupied as set forth in the Municipality's fee schedule, as adopted by reference in Chapter 206 of this Code of Ordinances. Such fee shall be paid in advance for each year prior to January 31 of such year.
   (d)   In addition to the annual fees set forth in subsections (b) and (c) hereof, general and special permittee shall pay a work permit fee plus a daily work fee as set forth in the Municipality's fee schedule, as adopted by reference in Section 206.01 of this Code of Ordinances in which construction, maintenance or other activities take place. All permittees shall pay an additional work permit fee for each street opening or cut per opening as set forth in the Municipality's fee schedule, as adopted by reference in Section 1030.08. The fees are payable at the time the notice set forth in Section 206.01 of this Code of Ordinances is filed. Fees for work done without a prior notice as set forth in Section 1030.08 shall be paid within seven business days of the initiation of any such work.
   (e)   The fees set forth in subsections (c) and (d) hereof shall be specified in the regulations.
   (f)   All fees pursuant to this chapter shall be paid by check, money order or wire transfer to the Municipality, as the regulations require.
   (g)   Each permittee shall maintain books, records, maps, documents and other evidence directly pertinent to its gross revenues and calculations of payments to the Municipality in accordance with generally accepted accounting principles. The Municipality or its designated agents shall have reasonable access to such books, records, maps, documents and other evidence for inspection, audit and copying to the extent necessary to assure that the audited statement submitted pursuant to subsection (c) and (d) hereof is accurate and that each permittee fully complies with the provisions of this chapter and its permit.
(Ord. 18-02. Passed 4-23-02.)