(A) Title. This section shall be known and cited as the “Seiling Telephone Exchange Ordinance”.
(Prior Code, § 3-3-1)
(B) Fee and charge imposed; amount. There is hereby levied an annual inspection fee and service charge upon each entity operating a telephone exchange in the town in an amount equal to 5% of the gross revenues for each current year for exchange telephone transmission service rendered wholly within the limits of the town to compensate the town for the expenses incurred and services rendered incident to the exercise of its police power, supervision, police regulation and police control of the construction of lines and equipment of such telephone company in the town.
(Prior Code, § 3-3-2)
(C) Due date; disposition of moneys. The inspection fee and charge shall be due and payable to the town on or before March 1 of each year and shall be paid into and appropriated and expended from the General Revenue Fund of the town.
(Prior Code, § 3-3-3)
(D) Charge in lieu of other license tax. During continued substantial compliance with the terms of this section by the owner of any telephone exchange, the charge levied hereby shall be and continue to be in lieu of all concessions, charges, excise, franchise, license, privilege and permit fees or taxes or assessments, except ad valorem taxes; provided, however, that, it is not intended hereby to extinguish or abrogate any existing arrangement whereby the town is permitted to use underground conduit, duct space or pole contacts of the company for the fire alarm and/or police call systems of the town.
(Prior Code, § 3-3-4)
(E) Failure to pay fee and charge. Any person, firm or corporation failing or refusing to pay such inspection fee and service charge when levied shall be regarded as a trespasser and may be ousted from the town and, in addition thereto, an action may be maintained against such person, firm or corporation for the amount of the tax, and all expenses of collecting same, including attorney fees.
(Prior Code, § 3-3-5)
(F) Lien imposed. The inspection fee and service charge so imposed shall constitute a first and prior lien on all the assets located within the town of any person, firm or corporation engaged in the exchange telephone transmission service within the town limits.
(Prior Code, § 3-3-6)
(G) Provisions cumulative. The provisions hereof shall be cumulative and in addition to any and all other taxing provisions of ordinances of the town.
(Prior Code, § 3-3-7)
(Ord. 2014-2, passed 4-14-2014)