Chapter 26 TAXATION*
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
(Ord. 19044, Amended, 05/15/2006, Prior Text)