A.   Fees Established; Computation: It is a term and condition of any license issued pursuant to this chapter that, as part of the consideration supporting the issuance of such license and the City's permission thereby to occupy and use the public rights-of- way of the City, the licensee must pay to the City an annual fee for management costs as established by the City Manager which is due and payable at the time of filing of the initial license application.
   B.   Systems Exempt From Fee For Management Costs: The following communications systems are exempt from the fee for management costs requirements:
      1.   Communications systems which pay to the City a franchise fee.
      2.   Cable television systems.
      3.   Communications systems exempt from payment of the fee for management costs by agreement with the City.
   C.   Fee Payments Subject To Audit: The acceptance of any fee payment by the City may not be construed as an acknowledgment that the amount paid is the correct amount due, nor may such acceptance of payment be construed as a release of any claim which the City may have for additional sums due and payable. All fee payments are subject to audit by the City Manager and assessment or refund if the payment is found to be in error. In the event that such audit results in an assessment by, and an additional payment to, the City, such additional payment will be due and payable immediately, together with interest at the rate established by the City Manager calculated from the due date for the fee in question.
   D.   Liability For Taxes: Nothing in this chapter may be construed to limit the liability of the licensee for all applicable Federal, State and local taxes. (Ord. 39-17, 8-21-2017)