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ARTICLE 6: TELEPHONE COMPANIES
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
§ 10-601  IMPOSED; RATE; EXCEPTION.
   (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)
§ 10-602  SCHEDULE OF PAYMENTS.
   (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)
§ 10-603  PAYMENT TO CITY TREASURER; RECEIPT FOR PAYMENT.
   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)
§ 10-604  INTEREST AND PENALTY FOR DELINQUENT TAXES.
   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)
§ 10-605  STATEMENT OF GROSS RECEIPTS.
   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)
§ 10-606  ADJUSTMENT OF PAYMENT.
   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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