(A) Inspection fee. There is levied an annual inspection fee and service charge upon every person, firm or corporation operating a telephone exchange or rendering telephone service in the Town of Granite, Oklahoma, in an amount equal to 2% of the gross revenues for each current year for exchange telephone transmission service rendered wholly within the corporate limits of the town to compensate the municipality for the expenses incurred and services rendered incident to the exercise of its police power, supervision, police regulation and control during construction and operation of lines and equipment of the telephone company in said municipality. The fee shall be due and payable on or before the first day of March of each year and shall be paid into, and expended from, the General Fund of the Town of Granite, Oklahoma.
(`85 Code, § 1-100)
(B) Fee in lieu of taxes. During continued substantial compliance with the terms of this section by the owner of the telephone exchange (or company rendering telephone service within the limits of the municipality), the charge levied shall be and continue to be in lieu of all concessions, charges, excises, franchises, licenses, privileges and permit fees, taxes or assessments, except ad valorem taxes; provided,
however, that it is not intended hereby to extinguish or abrogate all existing arrangements whereby said municipality is permitted to use underground conduits, duct space or pole contracts of said company. (`85 Code, § 1-101)
(C) Failure to pay inspection fee. Should any person, firm or corporation fail or refuse to pay such fee when levied, action may be taken against such person, firm or corporation for the amount of such fees; all expenses for collection of the same, including a reasonable attorney’s fee, shall be paid by the party or parties that said action is taken against.
(`85 Code, § 1-102)