§ 39-19. Annual inspection fee on telephone companies.

(a)

There is hereby levied an annual inspection fee and service charge upon each and every person operating a telephone exchange in the city in an amount equal to two percent of the gross revenues for each current year for exchange telephone transmission service rendered wholly within the city to compensate the city for the expense incurred and service rendered incident to the exercise of its police power, supervision, and regulation, and police control of the construction of lines and equipment of the telephone company in the city. Such inspection fee and charge shall be due and payable to the city on or before January 1 of each year, and shall be deposited in the city's general fund.

(b)

The fee levied in subsection (a) of this section shall be in lieu of all concessions, charges, excise, franchise, license, privilege, and permit fees or taxes or assessments, except ad valorem taxes.

(c)

This section is not intended to extinguish or abrogate any arrangement whereby the city is permitted to use underground conduit, duct space, or pole contacts of the company for fire alarm and/or police call systems.

(d)

Failure to pay the tax levied by the provisions of this section shall be a Class B offense.

(Code 1966, §§ 5-14, 5-42, 5-43; Code 1982, § 28-1; Ord. No. 1645, § 7, 6-21-1976)