(A) Upon the first day of August of each and every year, every person or entity, occupying and using the streets, highways, easements, alleys, parks or other public places, with poles, pipes, lines, wires, cables or other similar fixtures or equipment shall, as a condition to such further occupancy, pay to the city annually for this privilege a minimum rental equal to 2% of the gross receipts received by the person or entity, from its operations conducted within the corporate limits of the city, for the preceding year, which sums shall be paid to the city.
(B) Each such person or entity shall on August 1 of each year file with the City Secretary a sworn report showing the gross receipts from its operations conducted within the city, ending on June 30 of the same year.
(C) The City Council may require an audit of the books and records of any such person or entity, as it deems necessary, and engage the services of any such engineers, attorneys, accountants or other persons, professionals, or experts it deems necessary, to determine the correct amount of receipts from operations, and whether the amounts reported are correct. The cost of any such persons, professionals and experts shall be borne by the utility, business, person, or entity being audited.
(D) This section shall apply to existing cable television, gas, electric, telephone, private water or sewer, refuse, or other companies, persons, or entities, providing utility, quasi utility, franchised or similar services within the city. The city may contract with any such person or entity for different terms for payment to the city of a fee, such as a different rate to be collected, method of calculation, time for payment or other term, which contract shall take precedence over the terms of this section.
(E) The amounts collected hereunder, or under any contract with any such person or entity, are not a tax, but is a rental and privilege charge, for the use of the streets, alleys, parks, easements, and other public places in the city, and is in addition to any ad valorem, franchise, sales, use, and other taxes collected by or paid to the city.
(Ord. 14-81, passed 9-21-1981)