[Code 1962, §§ 29-6, 29-12; amended by Ord.
of 11-27-2000]
The following words and phrases, when used in this division,
shall have the following respective meanings, except where the context
clearly indicates a different meaning:
The owner or tenant of property used for commercial or industrial
purposes, including apartment buildings, who pays for utility service
for such property.
Every person who purchases a utility service.
The owner or tenant of private residential property who pays
for utility service in or for such property.
Every person, whether a public service corporation or the
City, or not, who sells or furnishes utility service.
Local exchange telephone service and water service, except
bottled water, furnished in the corporate limits of the City.
[Code 1962, §§ 29-7, 29-16; amended by Ord. No. 228, 6-10-1985; Ord. of 5-11-1987; Ord. of 11-27-2000]
(a)
There is hereby imposed and levied by the City, upon each and every
purchaser of a utility service, a tax in the amount of 20% for a residential
user and 16 1/2% for a commercial or industrial user of the charge
(exclusive of any federal tax thereon) made by the seller against
the purchaser with respect to each utility service.
(b)
There is excluded from the tax imposed and levied by this section
so much of the charge (exclusive of any federal tax thereon) made
by the seller against a residential user of any utility service which
is in excess of $15 for any month or part of a month.
(c)
There is excluded from the tax imposed and levied by this section
so much of the charge (exclusive of the federal tax thereon) made
by the seller against a commercial or industrial user of any utility
service which is in excess of $1,000 for any month or part of a month.
[Code 1962, § 29-11; amended by Ord. of 11-27-2000]
The tax imposed and levied by this article on purchasers with
respect to local exchange telephone service shall apply to all charges
made for local exchange telephone service, except local messages which
are paid for by inserting coins in coin-operated telephones.
[Code 1962, § 29-10; amended by Ord. of 11-27-2000]
The United States of America, the state and the political subdivisions,
boards, commissions and authorities thereof are hereby exempted from
the payment of the tax imposed and levied by this article with respect
to the purchase of utility services used by such governmental agencies.
[Code 1962, § 29-13; amended by Ord. of 11-27-2000]
In all cases where the seller collects the price for utility services periodically, the tax imposed and levied by this article may be computed on the aggregate amount of purchases during such period; provided that the amount of the tax to be collected shall be the nearest whole cent to the amount computed, and such tax shall not exceed the maximum amounts per month as set forth in § 27-79 multiplied by the number of months covered by the bill.
[Code 1962, §§ 29-7, 29-8; amended by Ord.
of 11-27-2000; Ord. No. 2005-4, 2-28-2005; 2-22-2010]
It shall be the duty of every seller, in acting as the tax collection
medium or agency for the City, to collect from the purchaser, for
the use of the City, the tax imposed and levied by this article at
the time of collecting the purchase price charged for the utility
service. The taxes collected during each calendar month shall be reported
and remitted by each seller to the Treasurer on or before the last
day of the first calendar month thereafter. The required report shall
be in such form as may be prescribed by the Treasurer.
[Code 1962, § 29-9; amended by Ord. of 11-27-2000]
Each and every seller shall keep complete records showing all
purchases of utility service in the City, which records shall show
the price charged against each purchaser with respect to each purchase,
the date thereof, the date of payment thereof and the amount of tax
imposed under this article. Such record shall be kept open for inspection
by the duly authorized agents of the City at reasonable times, and
the duly authorized agents of the City shall have the right, power
and authority to make transcripts thereof during such times as they
may desire.
[Code 1962, § 29-15; amended by Ord. of 11-27-2000; Ord. No. 2005-4, 2-28-2005; 2-22-2010]
The Treasurer shall be charged with the power and duty of collecting
the taxes imposed and levied by this article and shall cause the same
to be paid into the general treasury of the City.
[Code 1962, § 29-14]
Any purchaser failing, refusing or neglecting to pay the tax
imposed and levied by this article and any seller violating any of
the provisions of this article, and any officer, agent or employee
of any seller violating any of the provisions of this article shall
be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than $5 nor more than $500. Each failure, refusal,
neglect or violation and each day's continuance thereof shall constitute
a separate offense. Such conviction shall not relieve any such person
from the payment, collection and remittance of such tax as provided
in this article.
[Ord. of 11-23-1987; amended by Ord. of 7-22-1996; Ord. of 11-27-2000; Ord. of 5-29-2001; Ord. No. 2005-4, 2-28-2005; 2-22-2010]
(a)
E-911 SYSTEM
LOCAL TELEPHONE SERVICE
PUBLIC SAFETY AGENCY
PUBLIC SAFETY ANSWERING POINT
When used in this section, the following words shall have the following
meanings, except where the context clearly indicates that a different
meaning is intended:
A telephone service which utilizes a computerized system
to automatically route emergency telephone calls placed by dialing
the digits "911" to the proper public safety answering point serving
the jurisdiction from which the emergency telephone call was placed.
An E-911 system includes selective routing of telephone calls, automatic
telephone number identification, and automatic location identification
performed by computers and other auxiliary control center communications
equipment.
Switched local exchange access service.
A functional division of a public agency which provides firefighting,
police, medical, or other emergency services or a private entity which
provides such services on a voluntary basis.
A communications facility operated on a twenty-four-hour
basis which first receives E-911 calls from persons in an E-911 service
area and which may, as appropriate, directly dispatch public safety
service or extend, transfer, or relay E-911 calls to appropriate public
safety agencies.
(b)
There is hereby imposed, in addition to any tax imposed and levied
by this article upon every purchaser of local telephone service, a
tax in the amount of $3 per month per separate telephone or trunk
line. This tax shall be paid by the purchaser to the telephone company
selling local telephone service (hereinafter referred to as "seller")
in order for the City to pay for the receiving, operating and maintenance
cost of the E-911 system.
(c)
It shall be the duty of every seller in acting as the tax collection medium or agency for the City to add the amount of the tax imposed hereinabove under Subsection (b) of this section to all periodic bills it renders to nonexempt purchasers of local telephone service. The seller shall accept remittances of tax from purchasers at the time it collects the charges for local telephone service and shall report and pay over all tax collected in any calendar month to the Treasurer on or before the last day of the first calendar month thereafter. At that time, the seller shall notify the Treasurer of the name and address of all purchasers who refuse to pay the tax imposed by this section.
(d)
The seller shall keep records showing all purchasers of local telephone
service in the City. These records must show the dates of bills for
local telephone service and the amount of tax appearing on each bill.
These records shall be kept at the seller's offices for a period of
three years for inspection by the duly authorized agents of the City
at reasonable times during normal business hours. The duly authorized
agents of the City shall have the right, power and authority to make
copies thereof.
(e)
The United States of America, the commonwealth, and the political
subdivisions, agencies, boards, commissions, and authorities of the
United States and commonwealth are hereby exempted from payment of
the tax imposed and levied by this section.
(f)
This tax shall not apply to any local telephone service where a periodic
bill is not rendered.
(g)
Whenever the tax levied by this section is collected by the seller acting as a tax collecting medium or agency for the City in accordance with Subsection (c) hereinabove, such seller shall be allowed, as compensation for the collection and remittance of this tax, 3% of the amount of tax due and accounted for. The seller shall deduct this compensation from the payments made to the Treasurer in accordance with Subsection (c) hereinabove.
