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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)
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)
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)
When any telephone 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.
(2005 Code, § 10-609)
Section
10-801 Purpose and intent
10-802 Findings
10-803 Definitions
10-804 Classification of businesses
10-805 License required; application for license
10-806 Investigation of application
10-807 License issuance and display
10-808 License fee
10-809 Inspections
10-810 License term and renewal
10-811 License suspension
10-812 License revocation
10-813 Transfer of license
10-814 Location of sexually oriented business
10-815 Non-conforming uses
10-816 Films or videos
10-817 Additional regulations concerning public nudity or semi-nudity
10-818 Additional regulations concerning alcohol
10-819 Prohibition of children in a sexually oriented business
10-820 Hours of operation
10-821 Display of sexually oriented materials to minors
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