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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.
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
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
The payment of the occupation tax levied pursuant to this article shall be in quarterly payments, using the calendar quarter year as a basis for determining and computing the amount of tax payable. Each quarterly payment shall be due forty-five days after the termination of each calendar quarter year.
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 receipt therefor upon the payment thereof, and the amount of payment shall be credited by the city treasurer to the general fund.
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