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23-10 Occupation Tax; Exemption
23-11 Effective Date; Payment Periods
23-12 To Whom Payable; Receipt; Disposition
23-13 Interest And Penalty
23-14 Adjustments
23-15 Report Of Gross Receipts
23-16 Right Of City To Inspect Records
23-17 When Tax Report Not Filed
23-18 Right Of City To Sue
23-19 Railroad Companies; Exemption
23-20 Other Fees And Taxes
Telegraph companies maintaining and operating stations and offices in the City are required to pay to the City as an occupation tax the sum of three percent of the gross receipts collected in the City, resulting from the business and occupation of receiving messages in the City from persons in the City and transmitting the same by telegraph from the City to persons and places within the state, and receiving in the City messages by telegraph, transmitted from persons and places in the state to persons within the City. There shall be excepted from the provisions of this article all receipts for telegraph service to the United States government or any of its departments and all receipts from the state or any of its departments, and no part of the tax provided for in this article shall be levied upon or assessed against or taken from the United States government, the government of the state or any of either of their departments.
The payment of the occupation tax levied pursuant to this article shall be in semiannual payments. This article shall take effect on October 1, 1958, and the first payment shall be for the succeeding six-month period, and the same shall be paid within forty-five days after April 1, 1959. The next payment of such tax shall be made within forty-five days after the first day of October 1959. The payment of such tax in the years following shall likewise be made as set forth in this section.
The occupation tax levied pursuant to this article shall be paid to the city treasurer at the time provided by this article who shall issue and deliver a receipt therefor upon the payment thereof, and the amount of payment shall be credited by the city treasurer to the general fund.
All payments of the occupation tax levied pursuant to this article which are made after the due date shall draw interest at the rate of one percent per month, and after payment thereof has been in default for six months, a penalty of five percent shall be added thereto in addition to such interest charges which shall be paid by any company subject to this occupation tax.
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