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Telephone Utility Tax - 5.16

5.16.010 Levied

There is levied against every telephone utility which is engaged in the business of furnishing local exchange telephone service within the Town, a tax on the privilege of engaging in such business. The amount of such tax shall for each telephone account for which local exchange service is provided within the Town four dollars and fifty cents (.50) annually for each such telephone account, as provided in Section 5.16.020 Payment--Statement of this Chapter.

5.16.020 Payment—Statement

The tax levied by this Chapter shall be payable in twelve (12) equal monthly installments due on the last business day of each calendar month. Each telephone utility subject to the tax imposed in this Chapter shall file with the Town manager, in such form as he may require, a statement within fifteen (15) days after January 1st, showing the total number of such accounts on January 1st.

5.16.030 Inspection of records

The Town, its officers, agents or representatives, shall have the right, at any reasonable time, to examine the books and records of any telephone utility which is subject to the tax imposed by this Chapter, and to make copies of the entries or contents thereof. 5.16.040 Applicability. The tax provided in this Chapter is upon the affected occupations and businesses in their performance of local functions and is not a tax upon those functions relating to interstate commerce.

5.16.050 Failure to pay or file
  1. If any telephone utility subject to this Chapter fails to pay the taxes as provided herein, the full amount thereof shall be due and collected from such company, and the same, together with an addition of ten percent (10%) of the amount of taxes due, shall be and is declared to be a debt due and owing from such utility to the Town.
  2. It shall be an offense if any officer, agent or manager of a telephone utility which is subject to the provisions of this Chapter fails, neglects or refuses to make or file any quarterly statement required by this chapter in the manner and within the time herein prescribed, and each day after such statement becomes delinquent during which the officer, agent or manager so fails, neglects or refuses, to file such statement shall be considered a separate offense.
5.16.060 Tax in lieu of other occupation taxes

The tax herein provided shall be in lieu of all other occupation taxes or taxes on the privilege of doing business within the Town on any telephone utility subject to the provisions of this Chapter.