§ 115.25  ANNUAL PERMIT FEES.
   (A)   Establishment of annual fees; payment.
      (1)   (a)   In addition to the non-refundable application fee set forth in division (B) below and any other fees for other permits or authorizations required by the township code, the permittee shall pay an annual fee in an amount established by ordinance or resolution of the Township Board. The annual fee may be modified from time to time by ordinance or resolution of the Township Board. The amount of the annual fee shall not exceed the fixed and variable costs to the township in maintaining the public utility easements and rights-of-way used by a telecommunications provider unless otherwise permitted by law.
         (b)   The annual fee shall be payable quarterly as follows:
            1.   First quarter (January 1 through March 31): April 30;
            2.   Second quarter (April 1 through June 30): July 31;
            3.   Third quarter (July 1 through Sept. 30): October 31; and
            4.   Fourth quarter (October 1 through December 31): January 31.
      (2)   When a permit is issued during a calendar year, the annual fee shall be prorated for the balance of the calendar year. In the event that a quarterly payment is not paid when due, the permittee shall pay a late payment charge of the greater of $100 or interest at the rate of 1% over the prime rate then charged by NBD Bank and computed monthly. A person who violates this subchapter by failing to obtain a permit shall pay the annual fee plus late payment charges, as required by this section, for the time period in which the violator did not have a permit plus the actual costs of the township in enforcing this subchapter against the person.
   (B)   Option to pay annual fee based upon gross revenues. A permittee, at its option, may elect to pay an annual fee of 1% of its annual gross revenues as set forth below, in lieu of and in full satisfaction of the annual fee established by the Township Board pursuant to this division (B). Permittees may elect this annual fee option for administrative convenience in computing the fee or for any other reason. Permittees electing this 1% of gross revenues option shall pay not less than a minimum fee established by the Township Board by ordinance or resolution.
      (1)   An election shall be made within 45 days of applying for a permit or at least 60 days before the start of any calendar year after issuance of a permit.
      (2)   Any election, once made, shall continue in effect until the end of the next three calendar years, such that an election made in a permit application in 1999 would continue in effect through the end of the year 2002.
      (3)   An election shall be made on a form provided by the township. Copies of the form shall be submitted in the manner provided in § 115.24(A). The permittee shall supply all information requested on the form and any additional information that the Building Official deems reasonably necessary or relevant, including information on affiliates of the permittee relating to the requirements of divisions (B)(5), (B)(6), (B)(7) and (C) below. After providing notice and an opportunity to be heard the township may reject or revoke an election for failure to comply with this division (B)(3).
      (4)   The annual fees shall be paid quarterly by the same due dates as are set forth in division (A) above.
      (5)   An election shall apply to all affiliates of a permittee. In making its election, a permittee shall expressly affirm that it has the authority to bind, and does bind, its affiliates to the obligations of this  division (B) including division (B)(6) below and the audit and records provisions of divisions (B)(7) and (C) below.
      (6)   For purposes of this division (B), GROSS REVENUES is as defined in Appendix A.
      (7)   If a permittee or any affiliate of a permittee refuses to pay the fees due under this option or prohibit or effectively prohibit the township from auditing the permittee or its affiliates under  division (C) below to verify the accuracy of annual fees, then the township at its option may revoke the election for all or any portion of the time period in question. The annual fees computed under division (A) above shall then become immediately due and payable, less a credit for any sums paid by the permittee or its affiliates, plus the late payment charges set forth in division (A) above and any additional sums due under the last sentence of division (C) below.
   (C)   Records. All records (including those of affiliates) reasonably necessary to verify the accuracy of annual fees paid by the permittee under either division (A) or (B) above shall be made available by a permittee at a location within the township or within 20 miles of the township’s boundaries. The township, by itself or in combination with other municipalities, reserves the right to audit any permittee (or any affiliate of a permittee) to verify the accuracy of annual fees paid or to be paid to the township. Any additional amount due the township shall be paid within 30 days of submission of an invoice. If the additional amount due exceeds 2% of the total annual fee which the audit determines should have been paid for a calendar year, the permittee shall pay the township’s costs in connection with the audit within 30 days of submission of an invoice.
   (D)   Other payments. The non-refundable application fees and the annual fees established pursuant to this subchapter shall be in addition to any tax, charge, fee or payment due, or to become due, to the township by a permittee under the township code or the laws of the state.
   (E)   Misleading statements. A person who provides information to the township in connection with any matter under this section which contains an untrue statement of a material fact or omits a material fact necessary to make the information not misleading shall be in violation of this subchapter, and shall be subject to all remedies for violation of this subchapter and the township code including, without limitation, rejection or revocation of an election under division (B) above and permit revocation pursuant to § 115.32. Each day that a person fails to correct an untrue statement of a material fact or the omission of a material fact necessary to make the information not misleading shall constitute a separate violation of this subchapter.
(Prior Code, § V-2.05)  Penalty, see § 115.99