§ 116.147 TAX PROVISIONS.
   (A)   The franchise fee is not a tax, license or fee subject to any requirement or voter approval, but rather is a rental charge for special and individualized use of public property.
   (B)   The franchise fee is in addition to all other fees and all taxes and payments that a franchisee or other person may be required to pay under any federal, state or local law, including any applicable property and amusement taxes, except to the extent that the fees, taxes or assessments are a franchise fee under 47 USC § 542.
(`92 Code, § 8-1-94) (Ord. 96-19, passed 10-2-96)