§ 97.15 FEE IMPOSED.
   (A)   Pursuant to 63 O.S. §§ 2811 et seq., the emergency telephone fee levied upon all service users subject to the jurisdiction of the city for which emergency telephone service has been contracted, in the amount of 5% of the tariff rate as defined in said statutes, is hereby continued pursuant to provisions of 63 O.S. § 2814(E). Amounts elected in excess of that necessary for operation within a given year shall be carried forward to subsequent years. No such fee shall be imposed upon more than one hundred exchange access lines or its equivalent per person per location.
   (B)   The emergency telephone fee provided for in division (A) shall be reviewed at least once each calendar year by the City Council, which shall establish the fee for the subsequent year, in an amount not to exceed that authorized by the provi-sions of 63 O.S. §§ 2811 et seq. The rate so fixed, together with any surplus revenues, shall not exceed sufficient revenues to fund authorized expenditures for operation of the emergency telephone service. The City Council shall make its determination of said fee each year no later than September 1 and shall fix the new rate, if any, to take effect commencing with the first billing period of each service user on or following the next January 1.
   (C)   Immediately upon making its determination and fixing the fee the governing body shall publish in its minutes the new fee, and the governing body of the city shall, at least 90 days before any new rate shall become effective, notify each local exchange telephone company, providing emergency telephone services to areas within the jurisdiction of the city of the new rates by certified mail.
   (D)   In addition to all other fees imposed by ordinance, or by a vote of the citizens of Rogers County, the Council hereby adopts and imposes a fee upon Voice Over Internet Protocol (VoIP) customers whose business or residences are located within the city at the rate of $0.50 per telephone line in accordance with state law for the support of emergency telephone service.
   (E)   All VoIP carriers, which are hereby defined as any person, business entity, corporation, partnership, association or group of whatsoever nature and without limitation, either for profit or not-for-profit, who or which offers a dial tone telephone service to a customer under the authority of the Federal Communications Commission, shall provide an annual census of customers to the city no later than 60 days after the first day of each calendar year and shall collect and remit such fee to the city under the terms and provisions of §§ 97.16 and 97.17 of this code which are hereby made fully applicable to VoIP carriers and customers.
(`83 Code, §13-702) (Ord. 88-2, passed 3-7-88; Am. Ord. 92-1, passed 1-6-92; Am. Ord. 96-27, passed 8-19-96; Am. Ord. 2004-33, passed 9-20-04; Am. Ord. 2008-33, passed 11-3-08)