This section provides the process to be used to administer and collect a franchise fee on city-owned water and sanitary sewer utilities.
(A) Fee established. There is hereby established a franchise fee upon municipally-owned and operated water and sanitary sewer utilities operating within the public rights-of-way in and outside the city.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS REVENUE. Includes any revenue earned within and without the city (after adjustment for the write-off of uncollectable accounts) from the sale of water and sanitary sewer disposal and/or treatment services. The term does not include proceeds from the sale of bonds or other evidence of indebtedness, interest earnings, system development charges and connection fees and other related fund activities.
MUNICIPAL UTILITY. Includes only municipally-owned and operated water and sanitary sewer facilities operating within and without the city.
(C) Fees and payment.
(1) Basis for fee calculation. Those city departments charged with the responsibility of operating a “municipal utility”, as defined herein, shall pay a fee of 2% of gross revenues received by the utility to the city General Fund for the privilege of operating within city-owned rights-of-way.
(2) Calculation fee. The municipal utility shall compute the fee by multiplying the applicable percentage by the gross revenues received during the reporting period.
(3) Payment of fees. Fees payable by City Water and Sanitary Sewer Departments shall be paid monthly, at the end of each calendar month of operations. The fee shall be paid to the City Treasurer.
(D) Report of gross revenues. Concurrent with payment of the fee, the municipal utility shall file with the City Treasurer a report of the gross revenues of the utility setting forth the revenues according to their accounting subdivisions and any deductions claimed for the period upon which the fee is computed.
(E) Effective date. This is section retroactive to July 1, 2004.
(Prior Code, § 35.001) (Ord. 1174, passed 5-6-2002; Ord. 1195, passed 9-20-2004)