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Section
10-601 Imposed; rate; exception
10-602 Schedule of payments
10-603 Payment to City Treasurer; receipt for payment
10-604 Interest and penalty for delinquent taxes
10-605 Statement of gross receipts
10-606 Adjustment of payment
10-607 Inspection of books and records
10-608 Computation upon failure to file statement and the like
10-609 Civil action to recover tax
(A) All telephone companies doing business in the city are required to pay an occupation tax to the city in an amount equal to 3% of the gross receipts from the legally established basic monthly charges collected for telephone service to subscribers within the city.
(B) There shall be excepted from the provisions of this article receipts for telephone service to the United States government or any of its departments, and 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.
(2005 Code, § 10-601)
(A) 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.
(B) Each quarterly payment shall be due 45 days after the termination of each calendar quarter year.
(2005 Code, § 10-602)
The occupation tax levied pursuant to this article shall be paid to the City Treasurer for the benefit of the General Fund of said city at the time provided by this article, and he or she shall issue and deliver his or her receipt therefor upon the payment thereof and the amount of payment shall be credited by the City Treasurer to the General Fund.
(2005 Code, § 10-603)
All payments of the occupation tax levied pursuant to this article which are made after the due date thereof shall draw interest at the rate of 1% per month and, after payment thereof has been in default for six months, a penalty of 5% shall be added thereto in addition to such interest charges, which shall be paid by any company subject to this occupation tax.
(2005 Code, § 10-604)
All telephone companies shall, at the time they make their quarterly payments of the occupation tax levied pursuant to this article, file with the City Treasurer 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.
(2005 Code, § 10-605)
Each succeeding quarterly payment of the occupation tax levied pursuant to this article may include any adjustment which is shown on the report provided for by § 10-605 of this article, 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 quarter.
(2005 Code, § 10-606)
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