Cartersville |
Code of Ordinances |
CODE OF ORDINANCES |
Chapter 10. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. OCCUPATION TAX |
§ 10-117. Telephone companies.
(a)
Each telephone company operating in the city shall pay an occupational license fee in the amount of three (3) percent of the recurring local service revenues received by such company from subscribers located within the city. Such occupational license fee shall be paid in quarterly installments, each of which shall be due on or before the last day of the second month following the end of each calendar quarter and shall be based on recurring local service revenues billed during such calendar quarter. The first payment under this section shall be based on revenues billed between the effective date of this section and the end of the calendar quarter in which such effective date falls. Any amount of the license fee previously paid and absorbed by a telephone company which is applicable to any period subsequent to the effective date of this section shall be credited against the amounts imposed herein or by subsequent ordinance.
(b)
For the purposes of this section, "recurring local service revenues" shall mean:
(1)
Monthly charges for local exchange service, including:
a.
Charges for additional listings and joint users.
b.
The guarantee portion of the charge for semipublic pay station services.
c.
Charges for local message rate service, including mobile service local messages.
d.
Subscriber station revenues from teletypewriter exchange service.
(2)
Charges for Morse transmission, signaling, data transmission, remote metering and supervisory control, where both terminal points are within the city limits.
(3)
All charges for local private line services (except audio and video program transmission services) where both terminals of the private line are within the city limits.
(4)
Nothing in this definition shall preclude the charging of a separate franchise fee for the transmission of audio or video programs to customers by community antenna television companies.
(Ord. No. 43-94, 10-27-94; Ord. No. 49-95, 12-6-95)