(A) The occupation tax paid by gas companies pursuant to this chapter shall be in lieu of, and gas companies shall be exempt from, all other fees, charges, taxes or assessments which the city may impose for the privilege of doing business within the city, including, without limitation, excise taxes, franchise fees, licensing fees, or right-of-way permit fees, and in the event the city imposes any such fee, charge, tax or assessment, the payment to be made by gas companies in accordance with this chapter shall be reduced in an amount equal to any such fee, charge, tax or assessment imposed upon the gas companies.
(B) Ad valorem property taxes imposed generally upon all real and personal property within the city shall not be deemed to affect gas companies' obligations herein.
(C) Gas companies shall report and pay any amount payable in accordance with this chapter on an annual basis. Such payment shall be made no more than 30 days following the close of the period for which payment is due. Initial and final payments shall be prorated for the portions of the periods at the beginning and end of any franchise granted by the City of Schuyler, Nebraska, to a gas company.
(D) Gas companies may collect the occupation tax from their customers, commonly known as a pass through. If collected from a customer, gas companies shall list the franchise fee collected as a separate item on bills for utility service issued to their customers. If at any time the Nebraska Public Service Commission or other authority having proper jurisdiction prohibits such recovery from the customer, gas companies shall be obligated to pay the occupation tax.
(E) Each occupation tax payment shall be accompanied by a statement of gross receipts supporting the payment amount.
(F) The city shall have access to and the right to examine, during normal business hours, such of a gas company’s books, receipts, files, records and documents as is reasonably necessary to verify the accuracy of payments due hereunder; provided, that the city shall not exercise such right more than twice per calendar year. If it is determined that a mistake was made in the payment of any occupation tax required herein, such mistake shall be corrected promptly upon discovery such that any under-payment by a gas company shall be paid within 30 days of recalculation of the amount due, and any over-payment by a gas company shall be deducted from the next payment of such occupation tax due by such gas company to the city; provided, that neither party shall have the obligation to correct a mistake that is discovered more than one year after the occurrence thereof.
(Ord. 2024-10, passed 7-16-2024)