§ 114.07 FRANCHISE PAYMENTS; ANNUAL REPORT.
   (A)   The grantee shall pay to the city for the use of the streets and other facilities of the city in the operation of the CATV system and for the municipal supervision thereof a fee in the amount of 3% of the monthly gross receipts to be paid on a quarterly basis, during each year, during the 15 years in which any franchise granted pursuant to this chapter is in effect. The grantee shall file with the city within 45 days after January 1 of each year during the period this franchise shall be in force, a financial statement showing in detail the annual gross receipts of a grantee during the preceding quarterly period. It shall be the duty of a grantee to pay to the city at the time of filing such statement the franchise fee prescribed herein. A grantee shall also file within 90 days following the conclusion of each fiscal year of grantee an annual report prepared by a certified public accountant, showing the yearly total gross receipts and payments to the city. Upon written request from the city, the grantee shall file with the city in its annual report a current list of its stockholders holding 5% or more of the outstanding stock of grantee.
   (B)   In the event any franchise granted pursuant to this chapter should be terminated or forfeited prior to the end of the basic 15-year term, grantee shall immediately submit to the city a financial statement prepared as before required, showing the grantee has paid to the city the required percentages of gross receipts, and grantee shall pay to the city not later than 30 days following the termination of any franchise, a like percentage of such gross receipts.
   (C)   In the event that any payment is not made on or before the applicable date fixed in divisions (A) and (B) above, interest on such payments shall apply from such date at the yearly rate of 8%, plus cost of collection.
   (D)   The city shall have the right to inspect grantee’s records showing the gross receipts from which its franchise payments are computed pursuant to division (A) of this section. The right of audit and recomputation of any and all amounts paid under this franchise shall be always accorded to the city until the third anniversary of any payment, after which such payment shall be deemed accepted as payment in full. No acceptance of any payment by the city shall be construed as a release of or an accord or satisfaction of any claim the city might have for further or additional sums payable under the terms of this chapter or for any other performance or obligation of a grantee hereunder.
   (E)   Payments of compensation made by a grantee to the city pursuant to the provisions of this chapter shall not be considered in the nature of a tax but shall be in addition to any and all taxes which are now or hereafter required to be paid by any law of the United States, the State of Illinois or the city.
(Ord. 94-0-6, passed 9-12-94)