§ 36.01 TELEPHONE EXCHANGE TAX.
   (A)   Fee levied on telephone exchanges. There shall be imposed a tax not to exceed 5% of the amount billed to a service user for the tariff charges for the 356 exchange telephone service within said county, this area lying outside of the corporate limits of the town, which tax shall remain in as such until a new vote of the electors of the county is conducted as authorized by law.
(Prior Code, § 7-301)
   (B)   Fee to be in lieu of other fees, taxes.
      (1)   During continued substantial compliance with the terms of this chapter by the owner of any telephone exchange, the charge levied hereby shall be and continue to be in lieu of all concessions, charges, excise, franchise, license, privilege and permit fees or taxes or assessments, except ad valorem taxes.
      (2)   However, it is not intended hereby to extinguish or abrogate any existing arrangement whereby the town is permitted to use underground conduit, duct space or pole contacts of the company for the fire alarm or police calls systems of the town.
(Prior Code, § 7-302)
(Ord. 10-6-94, passed 10-6-1994; Res. passed 1-3-1995)