Chapter 23.34
TELEPHONE COMPANY ALTERNATIVE TAX

23.34.010 Telephone companies to pay tax.

Every person now or hereafter engaged in a general telephone business in the City, providing both exchange, or local, and toll or long distance, telephone service to its customers shall pay to the city a tax as hereinafter provided in this chapter. (1948 C. Ch. 55 § 83: 1960 C. § 154.010.)

23.34.020 Gross receipts tax.

Every telephone company shall pay to the City a tax equaling ten percent of the gross receipts of any such company obtained from its customers within the City for any services there provided, except such receipts as represent charges for message rate toll, or long distance, telephone service, charges for message rate interzone telephone service, charges for exclusive interstate service of any kind, charges for Morse, telegraph or radio program transmission facilities, or for other services furnished exclusively and permanently in connection with services extending beyond the boundaries of the City, charges for the billing and collecting for telegrams, charges for the sale of telephone directories, charges for Yellow Pages advertising, charges for the rental of plant facilities or other property not currently used by any such company in furnishing its telephone services, and charges which combine both receipts which are herein taxed and which are herein excepted in all cases in which the demonstrable cost to any such telephone company in making a separation between the revenues taxed and those excepted shall exceed the evident revenue to be derived therefrom by the City hereunder. "Gross receipts" does not include an amount equal to all discounts, credits, refunds, overcharges or overpayments, sales taxes and uncollectible accounts actually charged off, returned, or given credit for by such telephone company to its subscribers during the period for which the return is made, and all discounts, credits, refunds, overcharges or overpayments, sales taxes, and uncollectible accounts actually charged off, returned or given credit for by such telephone company to its subscribers in a prior return period but not previously claimed as a deduction from prior reported gross receipts. (Ord. 56071 § 1, 1971: prior Ord. 55965 § 1 (part), 1971: Ord. 54726 § 1 (part), 1967: 1948 C. Ch. 55 § 84: 1960 C. § 154.020.)

23.34.030 Statement of gross receipts.

Every telephone company on or before the second last day of each month commencing October, 1969, shall file with the Comptroller a verified statement of its gross receipts upon which the gross receipts tax is laid for the next preceding month, and shall pay the tax at the same time as the filing of the report. (Ord. 55393 § 1, 1969: 1948 C. Ch. 55 § 85: 1960 C. § 154.030.)

23.34.040 Comptroller’s powers.

Should the Comptroller be not satisfied of the accuracy of any statement required in Section 23.34.020, he may require officers and employees of the corporation concerned to appear before him and submit themselves and its books and papers to his examination. Should he ascertain therefrom or from any other information that the gross revenue herein taxed of such corporation during the specified time was greater than the amount stated, such corporation, notwithstanding such statement, shall pay into the City Treasury ten percent of its gross revenues so taxed herein as ascertained by the Comptroller. The Comptroller is authorized and directed to place to the credit of the "Unimproved Street Fund," established by Ordinance 55852, from the proceeds of the gross receipts tax herein provided, an amount equal to 0.15% of the gross so taxed. (Ord. 55965 § 1 (part), 1971: prior Ord. 54726 § 1 (part), 1967: 1948 C. Ch. 55 § 86: 1960 C. § 154.040.)

23.34.050 Companies to furnish space for police and fire alarm system.

Every such telephone company which shall accept the provisions of this chapter as hereinafter provided shall furnish for the use of the City, such wire space as may be required from time to time by the City for the use of the City police and fire alarm systems on the aerial or in the underground facilities now owned or hereafter erected, acquired or installed by such telephone company in the City; provided, that the required wire space shall not exceed the reasonable necessity of the police or fire alarm systems. The location on the aerial and in the underground facilities of this fire and police wire space shall be determined on specific application for the space at the time the applications are received from the City, and will be allotted in accordance with the requirements and recommendations for electrical construction of the Bureau of Standards of the United States Department of Commerce. In its construction of facilities on or in telephone company facilities, the City will follow the requirements and recommendations laid down for wire construction in the Rules and Regulations of the Bureau of Standards of the United States Department of Commerce, and such wires shall further be constructed, maintained and operated in such manner as not to interfere with nor create undue hazard in the operation of the telephone system of any such telephone company. If any such telephone company shall no longer have use for any such poles or conduits as may also be used by the City for its police or fire alarm systems, the telephone company shall no longer be under obligation to maintain the same for the benefit of the City, providing any such telephone company shall convey, or offer to convey, the same to the City free of charge. (1948 C. Ch. 55 § 87: 1960 C. § 154.050.)

23.34.060 Acceptance of chapter.

The above-mentioned cash payments to the City and the availability of plant facilities for the use of the City, in the case of every such telephone company which shall accept the provisions of this chapter shall be taken, received and accepted by the City for a term of ten years from the effective date hereof [December 29, 1942], in lieu of all other licenses, charges, fees, impositions and special taxes (other than the usual general or special ad valorem taxes and such other taxes, licenses, fees or exactions as are imposed against the public generally) which might be imposed by the City upon or against any such telephone company, so accepting the provisions hereof, because of its engagement in its occupation, because of its use of the streets, alleys and public places of and in the City, because of its ownership or use of poles, wires, cables, conduits and associated telephone structures and appurtenances, or because of the exercise in the City of any of its other rights or privileges. (1948 C. Ch. 55 § 88: 1960 C. § 154.060.)

23.34.070 Agreement automatically renewed unless notice given.

In the case of any telephone company so accepting the provisions of this chapter, the agreement thereby affected shall automatically be extended and renewed from the expiration of the original term for successive terms of like duration unless within four months before the expiration of the original or any successive term either the City or any such telephone company shall give sixty days’ notice in writing to the other of its intention to terminate such agreement at the end of the then current term. Such notice shall be given by the City by service of an ordinance on any such telephone company, and by any such telephone company by delivery of such notice to the Comptroller of the City. (1948 C. Ch. 55 § 89: 1960 C. § 154.070.)

23.34.080 Effect of chapter.

Neither this chapter, nor any agreement effected by acceptance hereof, nor any provisions hereof, shall be held or construed as a waiver, relinquishment, modification or termination of any rights the City may already possess to use the poles and conduits, or other plant of any such telephone company, or as a waiver, relinquishment, modification or termination of any rights any such telephone company may possess to conduct its business as presently conducted in the City. (1948 C. Ch. 55 § 90: 1960 C. § 154.080.)

23.34.090 Acceptance of chapter.

Every such telephone company now or hereafter doing business in the City, and desiring to accept the provisions of this chapter shall do so by filing its acceptance in writing with the City Register. (1948 C. Ch. 55 § 91: 1960 C. § 154.090.)

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