Skip to main content
Loading…
This section is included in your selections.

There is levied and there shall be collected from every person, Vim or corporation engaged in the business activities hereinafter set forth, for the act or privilege of engaging in such activities within the city, a tax to be known as a “utility tax” in the amounts to be determined by the application of the rates herein stated against gross income, as follows:

A. Upon every person, firm or corporation engaged in or carrying on a telephone business a tax equal to six (6%) percent of the total gross operating income.

1. “Telephone business” means the business of providing access to a local telephone network, local telephone network switching service, toll service, cellular telephone services, coin telephone services, telephonic, video, data or similar communication, or transmission for hire, via a local telephone network, toll line or channel, cable, microwave, or similar communication or transmission system. The term includes cooperative or farmer line telephone companies or associations operating exchanges. “Telephone business” does not include the providing of competitive telephone service, or providing of cable television service, or other providing of broadcast services by radio or television stations;

B. Upon every person, firm or corporation engaged in or carrying on a telegraph business, a tax equal to six (6%) percent of the total gross income from such business in the city;

C. Upon every person, firm or corporation engaged in or carrying on a business of sale, delivery or distribution of electricity and electrical energy, a tax equal to six (6%) percent of the total gross income derived from the sales of such electricity to ultimate users in the city, provided that there shall not be any such tax levied upon installation charges for electrical units;

D. Upon every person, firm or corporation engaged in or carrying on the business of sale, delivery, distribution or furnishing of natural gas for domestic, business or industrial consumption, a tax equal to six (6%) percent of the total gross income derived from such sales to ultimate users in the city, provided, that there shall not be any such tax levied upon installation charges for gas energy units;

E. Upon every person, firm or corporation engaged in or carrying on the business of sale, delivery, distribution or furnishing of cable television or any other additional television channel service and for the privilege of carrying on such business, such tax to be equal to six (6%) percent of the total gross revenue derived from sales of such cable or television channels to ultimate users within the city; provided, however, that there shall not be any tax levied for the installation charges of television services.

F. Upon every person, firm or corporation engaged in or carrying on the business of sale, delivery, distribution or furnishing of sewer service, a tax equal to twenty percent (20%) of the total gross income from such utility in the city. (Ord. 1525, 1995).

G. Upon every person, firm or corporation engaged in or carrying on the business of sale, delivery, distribution or furnishing of solid waste collection, a tax equal to ten percent (10%) of the total gross income from such utility in the city. (Ord. 1525, 1995).