(a) Commencing November 11, 2006, there is hereby levied upon every person, firm, partnership, corporation or association engaged in the business of offering or providing telecommunication services to the public for hire in the City an occupation tax of 3% on the gross receipts resulting from any toll services and charges on basic local exchange services; inter-exchange services; mobile services; and other telecommunication services as follows:
(1) Basic local exchange services shall include the access and transmission of two-way switched communications within the City, including local telephone and telecommunication services;
(2) Inter-exchange services shall mean the access and transmission of communications between two or more local exchange areas, provided that such inter-exchange service either originates from an end user within the City or terminates with an end user within the City, and is charged to a service address within the City regardless of where the charges are actually paid;
(3) Mobile services shall include any radio or similar communication services provided pursuant to license or authority granted by the Federal Communications Commission, charged to a service address within the City regardless of where the charges are actually paid, including cellular, radio paging, and mobile radio services; and
(4) Any other similar telecommunication services involving any electronic or electromagnetic transmission of messages originating and terminating in the State of Nebraska and charged to a service address in the City, regardless of where the charges are actually paid.
(b) Exceptions:
(1) Gross receipts shall not include any toll services and charges and no part or portion of the tax provided for in this chapter shall be levied or assessed for services noted below:
A. For interstate telecommunications between persons in this City and persons outside of this State;
B. For local carrier access charges, transmission facilities and switching services provided to telecommunications companies;
C. From accounts charged to the United States government or any of its departments, or the State, or any of its agencies, subdivisions or departments.
(3) The payment of such tax shall be made four times a year using the calendar quarter-year as a basis for computing the amount due. Each quarterly payment shall be due within forty-five days after the end of each calendar quarter-year.
(4) Such tax shall be paid to the Clerk-Treasurer as prescribed herein and he or she shall furnish a proper receipt upon payment. The amount of payment shall be recorded and shall be credited by the Clerk-Treasurer to the General Fund.
(5) A payment of such tax, as provided for herein, which is made after the due date as prescribed in subsection (b)(3) hereof, shall be subject to a penalty of one percent of the amount due for each month or fraction of a month past due. Such penalty shall be paid in addition to the tax which is due.
(6) The payment of such tax shall be accompanied by a statement of the gross receipts subject to such tax. Such statement shall be certified by an authorized representative of the paying company.
(7) Each succeeding payment of such tax may include any adjustment which is shown on the statement provided for in subsection (b)(6) hereof. Such adjustment may include uncollectible amounts or other amounts which cause an increase or decrease in the amount of tax paid in any previous quarter.
(8) The City shall have the right, at any reasonable time, to require any telephone company to produce all books and records necessary to verify any statement submitted pursuant to subsection (b)(6) hereof.
(Ord. 1046. Passed 9-25-84; Ord. 1576. Passed 10-24-06.)