§ 92.26 FILING GROSS RECEIPTS REPORT; PAYMENT OF STREET RENTAL FEE; DELINQUENCY; EXEMPTIONS.
   (A)   Any utility, except those owned or operated by the city or other governmental agency, using or maintaining any telegraph, telephone, electric, gas, cable television, sewer or water poles, wires, cables, conduits, pipes, manholes or other fixtures in or on any of the public streets, public property or public rights-of-way, which are subject to the control of the city, shall on or before January 31 of each year, file with the City Clerk a sworn report of the gross receipts from business conducted by the person within the city for the preceding 12-month period ending December 31 of the prior year.
   (B)   As a condition to further occupancy and use of the public streets, public property or public rights-of-way, every utility occupying or using the public properties shall pay to the city for the privilege an annual rental charge equal to 3% of the gross receipts received by the person from its business conducted within the city for the 12-month period ending December 31 of the prior year. The annual rental charge shall be paid to the city on or before March 15 of each year.
   (C)   For non-payment of all or any part of the fees, the City Clerk shall collect a late penalty in the following manner: 5% of the unpaid fee for each month or portion thereof after the due date until paid.
   (D)   Payment of the fee and acceptance by the city shall constitute a temporary license subject to the terms of this chapter.
   (E)   This chapter shall not apply to the state or its departments and agencies, or departments and agencies of county government or of the city which operate exclusively for public benefit and without profit.
(1985 Code, § 16-21)