§ 94.007 PERMIT FEES AND AUDITING.
   (A)   Except for any fees associated with street openings as set forth in division (D) of this section, a franchise permittee shall not be liable for any additional permit fees over and above their franchise fees for uses of rights-of-way pursuant to such permittee’s franchise permit and this subchapter.
   (B)   General permittees shall pay an annual fee for each calendar year of a percentage of that permittee’s prior year’s gross revenues arising from services delivered within the municipality, as set forth in the village’s fee schedule, as adopted by reference in § 36.05. Estimated quarterly payments shall be made on or before April 15, July 15, and October 15 of the calendar year for that calendar year with a final payment, and true up, on February 15 for the prior calendar year. The final payment shall be accompanied by a statement of an independent certified public accountant attesting to the accuracy of the payment and the gross revenues upon which it was based. Should the payment required by this section ever be declared unlawful, void, or otherwise unenforceable for any reason whatsoever, the general permittee shall pay the annual fee specified in division (C) of this section.
   (C)   Special permittee shall pay an annual fee per linear foot of right-of-way used or occupied as set forth in the village’s fee schedule, as adopted by reference § 36.05. Such fee shall be paid in advance for each year prior to January 31 of such year.
   (D)   In addition to the annual fees set forth in divisions (B) and (C) of this section, general and special permittee shall pay a work permit fee plus a daily work fee as set forth in the village’s fee schedule, as adopted by reference in § 36.05, in which construction, maintenance, or other activities take place. All permittees shall pay an additional work permit fee for each street opening or cut per opening as set forth in the village’s fee schedule, as adopted by reference in § 36.05. The fees are payable at the time the notice set forth in § 94.008 hereof is filed. Fees for work done without a § 94.008 prior notice shall be made within seven business days of the initiation of any such work.
   (E)   The fees set forth in divisions (C) and (D) of this section shall be specified in the regulations.
   (F)   All fees pursuant to this subchapter shall be paid by check, money order, or wire transfer to the village as the regulations require.
   (G)   Each permittee shall maintain books, records, maps, documents, and other evidence directly pertinent to its gross revenues and calculation of payments to the municipality in accordance with generally accepted accounting principles. The municipality or its designated agents shall have reasonable access to such books, records, maps, documents, and other evidence for inspection, audit, and copying to the extent necessary to assure that the audited statement submitted pursuant to division (B) of this section is accurate and that each permittee fully complies with the provisions of this subchapter and its permit.
(Ord. 97-105, passed 2-3-1997; Ord. 97-168, passed 11-17-1997) Penalty, see § 94.999