§ 40-361. Same—Emergency tax.

(a)

Imposition; amount. Every telephone company and every corporation, company, association, joint stock company or association, partnership and person, and their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, leasing, controlling or managing any telephone line or part of telephone line used in the conduct of the business of affording telephonic communication for hire, shall, in addition to all other taxes, payments or requirements now or hereafter required by law or city ordinance, pay to the city an emergency license tax as follows: an emergency license tax of a sum equal to three percent of the gross receipts derived for service rendered to residential users within the city, at the same times, for the same periods, in advance, but otherwise based upon the same computations and subject to the same conditions and penalties as provided in section 40-360; and an emergency license tax of a sum equal to four percent of the gross receipts derived from such operations of the licensee within the city for services rendered to commercial, industrial and all other users of such service, at the same times, for the same periods, in advance, but otherwise based upon the same computations and subject to the same conditions and penalties as provided in section 40-360.

(b)

Payment. The first payment under this section to the city will be due and payable on or before July 31, 1981. No occupation license, however, shall be issued to any telephone company until and unless such company shall have paidto the city the full amount of the normal license tax of six percent of the gross receipts of the licensee under section 40-360, in addition to the emergency license tax imposed by this section.

(Code of Gen. Ords. 1967, § 21.457; Ord. No. 33853, 4-14-67; Ord. No. 36641, 4-18-69; Ord. No. 38104, 4-17-70; Ord. No. 39509, 4-16-71; Ord. No. 41070, 4-21-72; Ord. No. 42554, 4-19-73; Ord. No. 43974, 4-19-74; Ord. No. 45273, 4-18-75; Ord. No. 46457, 4-9-76; Ord. No. 47666, 4-15-77; Ord. No. 48988, 4-14-78; Ord. No. 52604, 4-10-81)