1021.07  PERMIT FEES AND AUDITING. 
   (a)   Except for any fees associated with street openings, as set forth in subsection (e) hereof, franchise permittees 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 chapter. 
   (b)   General permittees shall pay an annual fee, for each calendar year, of five percent of that permittee's prior year's gross revenues. 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, general permittees shall pay the annual fee specified in subsection (c) hereof.
   (c)   Special permittees shall pay an annual fee per linear foot of right-of-way used or occupied. Such fee shall be paid in advance for each year prior to January 31 of such year. 
   (d)   Residential permittees shall pay no annual fee. 
   (e)   In addition to the annual fees set forth in subsections (b) and (c) hereof, general and special permittees shall pay a work permit fee plus a daily work fee per linear foot of right-of-way in which construction, maintenance or other activities take place. All permittees shall pay an additional work permit fee for each street opening or cut. Said fees are payable at the time the notice set forth in Section 1021.08 hereof is filed. Fees for work done without prior notice pursuant to Section 1021.08 shall be made within seven business days of the initiation of any such work. 
   (f)   The fees set forth in subsections (c) and (e) hereof shall be specified in the regulations. 
   (g)   All fees required by this chapter shall be paid by check, money order or wire transfer to the appropriate Village official as the regulations require. 
   (h)   Each permittee shall maintain books (exclusive of a residential permittee), records, maps, documents and other evidence directly pertinent to its gross revenues and the 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 subsection (b) hereof is accurate and that each permittee fully complies with the provisions of this chapter and its permit. 
(Ord. 97-01.  Passed 1-21-97.)