(A) Inspection fee. There is hereby levied an annual inspection fee and service charge upon every person, firm or corporation operating a telephone exchange or rendering telephone service in the city in an amount equal to 2% of the gross revenues for each current year, for exchange telephone transmission service rendered wholly within the corporate limits of the city to compensate the city for the expenses incurred and services rendered incident to the exercise of its police power, supervision, police regulation and control during construction and operation of lines and equipment of the telephone company in the city. The fee shall be due and payable on or before the first day of March of each year and shall be paid into, and expended from, the General Fund of the city.
(B) Fee in lieu of taxes. During continued substantial compliance with the terms of this section by the owner of the telephone exchange (or company rendering telephone service within the limits of the city), the charge levied hereby shall be and continue to be in lieu of all concessions, charges, excises, franchises, licenses, privileges and permit fees, taxes or assessments, except ad valorem taxes. It is not intended hereby to extinguish or abrogate all existing arrangements whereby the city is permitted to use underground conduits, duct space or pole contracts of the company.
(C) Failure to pay inspection fee. Should any person, firm or corporation fail or refuse to pay the fee when levied, action may be taken against the person, firm or corporation for the amount of the fees. All expenses for collection of the same, including a reasonable attorney’s fee, shall be paid by the party or parties that the action is taken against.
(2002 Code, § 36.02)