§ 39.01  TELEPHONE EXCHANGE TAX.
   (A)   Inspection fee and service charge.  There is hereby levied an annual inspection fee and service charge upon each and every person, firm, and corporation operating a telephone exchange in the city in an amount equal to 2% of the gross revenues for each current year for exchange telephone transmission service rendered wholly within the limits of the city to compensate the city for the expenses incurred and services rendered incident to the exercise of its police power, supervision, police regulation and police control of the construction of lines and equipment of the telephone company in the city.  The inspection fee and charge shall be due and payable to the city on or before May 1 of each year, commencing with May 1, 1936, and shall be paid into and appropriated and expended from the general revenue fund of the city.
(`83 Code, § 7-301)
   (B)   Fee in lieu of certain other charges.  During the continued substantial compliance with the terms of this section by the owner of any telephone exchange, the charge levied hereby shall be and continue to be in lieu of all concessions, charges, excise, license, privilege and permit fees or taxes or assessments except ad valorem taxes; provided, however, that it is not intended hereby to extinguish or abrogate any existing arrangement whereby the city is permitted to use underground conduit, duct space or pole contacts of the company for the fire alarm and/or police call systems of the city.
(`83 Code, § 7-302)
Statutory reference:
   Utility taxes; authority to levy in gross receipts, see 68 O.S. §§ 2601 et seq.