(A) The annual rental charge for the privilege of using the public streets, public property and public rights-of-way of the city provided herein is not charged as a tax, but is made for the special privilege enjoyed by the utility using the public streets, public property or public rights-of-way of the city in the conduct of its business.
(B) The charges are in addition to all ad valorem and business license taxes and all taxes of whatsoever nature otherwise levied or charged against the utility; provided, however, that utilities otherwise subject to the terms and conditions of this chapter as a condition of their use of the public streets, public property or public rights-of-way shall be exempted therefrom upon the adoption of an ordinance of the city of a written agreement granting a franchise-license to the utilities of limited duration.
(1985 Code, § 16-23)