[CC 1978 §620.010; Ord. No. 539 §1, 8-27-1951]
The word "person", when used in this Title,
shall include any individual, firm, co-partnership, joint partnership,
joint adventure, association, corporation, estate, business trust,
trustee, receiver, syndicate or any other group or combination acting
as a unit, in the plural as well as the singular number.
[CC 1978 §620.020; Ord. No. 539 §2, 8-27-1951]
After the first (1st) day of April, 1949, no person shall carry
on, conduct or engage in the business of supplying telephone service
for compensation in the City of Chaffee without first having obtained
a license to do so.
[CC 1978 §620.030; Ord. No. 539 §3, 8-27-1951]
Every person who, after the first (1st) day of April, 1949,
shall carry on, conduct or engage in the business of supplying telephone
service for compensation in the City of Chaffee shall pay to said
City, as a license tax, a sum equal to five percent (5%) per centum
of the gross receipts from such business in said City, to be determined
as hereinafter provided, during the period for which such license
shall be obtained.
[CC 1978 §620.040; Ord. No. 539 §4, 8-27-1951]
A.
Every
such person shall, on or before the first (1st) day of April, 1949,
or on or before the date upon which such person first engages in any
such business in said City, and on or before the first (1st) day of
each succeeding April, file with the City of Chaffee an application,
in writing, for a license to conduct such business in said City for
a period ending on the first (1st) day of April then next following.
Such application shall be made in a form to be prescribed by the City
Clerk.
B.
If such
application shall be made for a license to carry on, conduct or engage
in the business of supplying telephone service for compensation, such
application shall contain a statement setting forth an estimate of
the gross receipts from such business in said City during the period
for which such license shall be applied for.
C.
At the time of the filing of such application, every such person shall pay or cause to be paid to the City Collector of said City the license tax provided for in Section 615.100 hereof. Upon payment thereof the City Clerk shall issue to such person a license entitling such person to conduct such business in said City for the period of time ending on the first (1st) day of April the next following.
D.
On or
before the twentieth (20th) day following the date upon which any
such license shall expire, the person holding a license to carry on,
conduct or engage in the business of supplying telephone service for
compensation in the said City shall file with the City Clerk of the
City of Chaffee a sworn statement setting forth the gross receipts
from such business in said City for and during the period when such
license was in effect.
E.
If in
any case such sworn statement shall show that such person has paid
a license tax hereunder, based upon an estimate theretofore filed,
which is in an amount less than the amount of such tax based upon
the sworn statement of actual gross receipts, then such person shall,
at the time of filing such sworn statement, pay or cause to be paid
to the City Collector of said City the balance due as shown by such
sworn statement.
F.
If in
any case such sworn statement shall show that such person has paid
a license tax hereunder, based upon an estimate theretofore filed,
which is in excess of the amount of such tax based upon the statement
of actual gross receipts, then the City shall refund to such person
a sum equal to such excess as shown by such sworn statement.
[CC 1978 §620.050; Ord. No. 539 §5, 8-27-1951]
The City Clerk of the City of Chaffee, or any other person authorized by the City Council of said City, shall have free access at all reasonable times to the books and records of any person carrying on, conducting or engaging in any business described in this Chapter for the purpose of verifying the correctness and accuracy of the statements required to be made by the provisions of Section 615.110 hereof.
[CC 1978 §620.060; Ord. No. 539 §§6—7, 8-27-1951]
A.
Every
such person who shall fail, neglect or refuse to apply for license,
or who shall fail, neglect or refuse to pay the license tax herein
provided for, or who shall fail, neglect or refuse to file the sworn
statement herein provided for, or who shall make any false or fraudulent
statement under the provisions of this Title, or who shall interfere
with the City Clerk or any other person delegated by the City Council
of the City of Chaffee in the performance of any of the duties herein
provided for shall be guilty of an ordinance violation and, upon conviction
thereof, shall be fined not less than twenty-five dollars ($25.00)
nor more than one hundred dollars ($100.00), and each day of such
failure, neglect or refusal in any such case shall constitute a separate
offense.
B.
In addition
to the penalties herein provided, the license of any person who shall
have been convicted of violating any of the provisions of this Title
may, at the option of the City Council of the City of Chaffee, be
revoked by said City Council without notice.
[CC 1978 §620.070; Ord. No. 539 §8, 8-27-1951]
The tax herein levied shall be in lieu of any other occupational tax required of any person engaged in any of the businesses described in Section 615.090 of this Title, but nothing herein contained shall be construed to exempt any such person from the payment to the City of Chaffee to the tax which said City may now or hereafter levy upon the real or personal property belonging to any such person, nor any tax now or hereafter levied upon anything other than telephone service, nor shall the payment of the tax herein levied exempt any such person from the payment of any other tax which may lawfully be levied, other than the occupational tax on any of the businesses described in said Section 615.090.
