(A) Levy of tax. There is hereby levied on and against telephone utility company operating within the town a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the town and of supplying local exchange telephone service to the inhabitants of the town. The annual amount of tax levied hereby shall be equal to $3.60 per telephone account for which local exchange telephone service is provided within the corporate limits of the town on the effective date as provided in division (B) below and upon each anniversary of the effective date.
(Prior Code, § 722.1)
(B) Effective date. The tax levied by this code shall commence on 11-15-1976 and shall be due and payable in 12 equal monthly installments with the first such installment due 30 days after the effective date.
(Prior Code, § 722.2)
(C) Filing statement.
(1) Within 30 days after the effective date as provided in division (B) above, each telephone utility company subject to this section shall file with the Town Clerk, in such form as the Clerk may require, a statement showing the total telephone accounts for which local exchange telephone service was provided within the corporate limits of the town on the effective date.
(2) Such statement shall be filed within 30 days after each anniversary of the effective date showing such accounts on the anniversary date.
(Prior Code, § 722.3)
(D) Failure to pay. If any telephone utility company subject to the provisions of this section shall fail to pay the taxes as herein provided, the full amount thereof shall be due and collected from such company, and the same together with an addition of 10% of the amount of taxes due shall be and hereby is declared to be a debt due and owing from such company to the town. The Town Attorney of the Town upon direction of the Board of Trustees shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the said debt in the name of the people of the town.
(Prior Code, § 722.4)
(E) Inspection of records. The town, its officers, agents or representatives shall have the right at all reasonable hours and times to examine the books and records of the telephone utility company which are subject to the provisions of this section and to make copies of the entries or contents thereof.
(Prior Code, § 722.6)
(F) Local purpose. The tax herein provided is upon occupations and businesses in the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly understood that none of the terms of this section be construed to mean that any telephone utility company is issued a franchise by the town, and is subject to all standards for the use of streets and alleys as required or may be required by the town, including repair of damage caused by the telephone utility company. The repair of damage shall, in no circumstance, be less than repair to a condition equal to the original condition before damages occurred.
(Prior Code, § 722.7)
(G) Tax in lieu of other taxes and the like. The tax herein provided shall be in lieu of all other payments by or fees and taxes on any telephone utility subject to the provisions of this section, other than ad valorem taxes and, in addition, shall be in lieu of any free service furnished the town by any said telephone utility.
(Prior Code, § 722.8)
(Ord. 241, passed 10-7-1976; Ord. 411, passed 1-2-1997) Penalty, see § 36.999