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§ 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)
§ 10-607  INSPECTION OF BOOKS AND RECORDS.
   The city shall have the right at any time to inspect, through its officers, agents or representatives, the books and records of any telephone company, for the purpose of verifying any report submitted pursuant to the requirements of § 10-605 of this article.
(2005 Code, § 10-607)
§ 10-608  COMPUTATION UPON FAILURE TO FILE STATEMENT AND THE LIKE.
   In case any telephone company shall refuse, fail or neglect to furnish or file any report required in § 10-605 of this article 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 quarter shall be the sum of $5,000, and such amount shall be paid within 45 days following the end of the calendar quarter as required by § 10-605 of this article and such amount shall draw interest and be subject to penalties as provided by § 10-604 of this article.
(2005 Code, § 10-608)
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