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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.
Each succeeding semiannual payment of the occupation tax levied pursuant to this article may include any adjustment which is shown on the report provided for by §23-15 which may be necessary for the consideration of uncollectibles or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous semiannual payment.
All telegraph companies shall, at the time they make their semiannual payments of the occupation tax levied pursuant to this article, file with the city clerk a full, complete, and detailed statement of the gross receipts subject to such occupation tax which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the City, or by a higher managerial employee of such company.
The City shall have the right at any time to inspect, through its officers, agents or representatives, the books and records of any telegraph company, for the purpose of verifying any report submitted pursuant to the requirements of §23-15.
In case any telegraph company shall refuse, fail or neglect to furnish or file any report required by §23-15 at the time required for such filing, or shall fail or refuse to permit the City to inspect the books and records of such company for the purpose of verifying such report, then the occupation tax for the preceding six months shall be the amount of one hundred dollars, and such amount shall be paid within forty-five days following the end of the six months period as required by §23-11, and such amount shall draw interest and be subject to penalties as provided by §23-13.
In case any telegraph company shall fail to make payment of the occupation tax provided for by this article at the time specified for such payment, the City shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this article, and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.
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