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Grand Island Overview
Grand Island, NE Code of Ordinances
GRAND ISLAND, NE MUNICIPAL CODE
CHAPTER 1 GENERAL PROVISIONS
CHAPTER 2 ADMINISTRATION
CHAPTER 3 ALARM SYSTEMS
CHAPTER 4 ALCOHOLIC BEVERAGES
CHAPTER 5 ANIMALS
CHAPTER 6 (RESERVED)
CHAPTER 7 (RESERVED)
CHAPTER 8 BUILDINGS
CHAPTER 9 CABLE TELEVISION
CHAPTER 10 CEMETERY
CHAPTER 11 (RESERVED)
CHAPTER 12 CIVIL SERVICE
CHAPTER 13 DOWNTOWN AND BUSINESS IMPROVEMENT DISTRICTS
CHAPTER 14 ELECTIONS
CHAPTER 15 ELECTRICITY
CHAPTER 16 FIRE PROTECTION
CHAPTER 17 GARBAGE, REFUSE, WASTE, AND WEEDS
CHAPTER 18 MECHANICAL
CHAPTER 19 LIBRARY
CHAPTER 20 MISCELLANEOUS OFFENSES
CHAPTER 21 MANUFACTURED HOMES And MANUFACTURED HOME PARKS
CHAPTER 22 MOTOR VEHICLES AND TRAFFIC
CHAPTER 23 OCCUPATION TAXES
CHAPTER 24 PARKS, PLAYGROUNDS, AND LAKES
CHAPTER 25 PAWNBROKERS, TATTOOING AND BODY PIERCING
CHAPTER 26 PLUMBING
CHAPTER 27 PROCUREMENT
CHAPTER 28 RAILROADS
CHAPTER 29 RESTAURANTS AND FOOD SERVICE
CHAPTER 30 SEWERS AND SEWAGE DISPOSAL
CHAPTER 31 SIGNS
CHAPTER 32 STREETS AND SIDEWALKS
CHAPTER 33 SUBDIVISION REGULATIONS
CHAPTER 34 TELECOMMUNICATIONS AND PUBLIC TRANSPORTATION
CHAPTER 35 WATER
CHAPTER 36 ZONING
CHAPTER 37 PLANNING And COMMUNITY DEVELOPMENT
CHAPTER 38 ECONOMIC DEVELOPMENT PROGRAMS
CHAPTER 39 GRAND ISLAND SMOKING REGULATION ACT
CHAPTER 40 STORM WATER MANAGEMENT
PARALLEL REFERENCES
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23-15   Report Of Gross Receipts
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.
23-16   Right Of City To Inspect Records
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.
23-17   When Tax Report Not Filed
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.
23-18   Right Of City To Sue
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.
23-19   Railroad Companies; Exemption
Nothing contained in this article shall be construed to include railroad companies sending messages by telegraph in connection with the operation of such railroad.
23-20   Other Fees And Taxes
The occupation tax provided for by this article shall be in lieu of any other occupation, license, permit or franchise fee or tax assessed against telegraph companies under the provisions of this Code or other ordinances of the City.
Article 23-III
Telecommunication Tax
23-21   Occupation Tax; Exemption
23-22   Payment Period And Due Date
23-23   To Whom Payable; Receipt; Disposition
23-24   Interest And Penalty
23-25   Quarterly Report Of Gross Receipts
23-26   Adjustments
23-27   Right Of City To Inspect Records
23-28   When Tax Report Not Filed
23-29   Right Of City To Sue
23-30   Other Fees And Taxes
23-21   Occupation Tax; Exemption
A.   All telephone companies and mobile telecommunications services doing business in the City are required to pay an occupation tax to the City in an amount equal to four (4) percent of the gross receipts from the legally established basic monthly charges collected for local exchange telephone service to subscribers within the City, intrastate message toll telephone service and mobile telecommunications services for revenue in the City.
B.   As used in this section, mobile telecommunications services shall mean a wireless communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes:
   1.   Both one-way and two-way wireless communications services;
   2.   A mobile service which provides a regularly interacting group of base, mobile, portable and associated control and relay stations, whether on an individual, cooperative, or multiple basis for private one-way or two- way land mobile radio communications by eligible users over designated areas of operation; and
   3.   Any personal communications service.
C.   There shall be excepted from the provisions of this Article all receipts for telephone 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 or portion 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.
(Amended by Ordinance No. 9106, effective 3-1-07) (Amended by Ordinance No. 9593, effective 9-01-16) (Amended by Ordinance No. 9990, effective 9-24-24
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