Section 26-121 Tax levied.

    (a)     Every person engaged in the business of supplying telephone service in the city for compensation for any purpose shall pay to the city a license tax in an amount equal to seven (7) per cent of the annual gross revenue received by such person for local exchange service from telephones located within the city limits.

    (b)     The telephone company shall pay the license tax required in subsection (a) of this section for each month within thirty (30) days after the last day of each month.

    (c)     The tax required to be paid by this article shall be in lieu of any other occupation tax required of any person engaged in the business described in subsection (a) of this section, but nothing herein contained shall be so construed as to exempt any such person from the payment to the city of the tax which the city levies on the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in subsection (a) of this section.

(Code 1964, § 11.320)

    Editors Note: At the direction of the city, Ord. No. 19044, adopted May 15, 2006, was removed from the Code of Ordinances and restored § 26-121 as it appeared prior to that ordinance.


(Ord. 19044, Amended, 05/15/2006, Prior Text)