Chapter 3.30 PRIVILEGE TAX ON PRIVATELY OWNED UTILITIES

Chapter 3.30
PRIVILEGE TAX ON PRIVATELY OWNED UTILITIES

Sections:

3.30.040 Penalty for violation of provisions of chapter.

3.30.010 Privilege tax levied.

The city of Creswell hereby levies upon every privately owned public utility operating for a period of 30 days within the corporate limits of the city of Creswell without a franchise from the city of Creswell, and actually using the streets, alleys and/or highways in the city of Creswell for other than travel on such streets or highways, a privilege tax for the use of said public streets, alleys and/or highways in the city of Creswell in the amount of five percent of the gross revenue of such utility concurrently earned within the limits of the city of Creswell; provided, however, that gross revenues earned in interstate commerce or in the business of the United States Government shall be exempt from the provisions of this statute; provided further, that the privilege tax herein levied shall be for each year or part of each year such utility shall operate without a license.

The privilege tax shall commence on the first day of January, 1953, and shall be due and payable as hereinafter provided, and so long as such utility continues to operate without a franchise. [Ord. 126 § 1, 1953].

3.30.020 Report of gross earnings.

It shall be the duty of every privately owned public utility operating within the corporate limits of the city of Creswell, subject to the privilege tax provided for in CMC 3.30.010, to furnish the city recorder a statement, verified under oath, of the president, secretary, treasurer, general manager, or other officer or agent having general control, management or supervision of its business in the city of Creswell, of the gross revenue of such utility earned within the corporate limits of the city for each month’s period, said monthly revenue to be computed between monthly meter reading dates.

The first monthly report shall be filed on or before February 15, 1953, covering the period of time from January 1, 1953, to February 1, 1953, meter reading date, and subsequent monthly reports shall be filed on or before the fifteenth of each month thereafter for the prior month’s gross revenue computed as hereinbefore set forth, and as long as the utility operates without a license. [Ord. 126 § 2, 1953].

3.30.030 Time of payment of tax.

The first monthly payment of the privilege tax levied under CMC 3.30.010 shall be made for the period ending on the meter reading date for January 1953, and shall be due and payable on or before February 15, 1953, and subsequent monthly payments shall be made on or before the fifteenth of each month thereafter.

In the event the utility fails to pay the privilege tax within the time fixed, the said tax, together with six percent interest per annum from date of delinquency, may be collected by an action in the circuit court of the state of Oregon for Lane County against such private utility by order of the city council. [Amended during 2016 codification; Ord. 126 § 3, 1953].

3.30.040 Penalty for violation of provisions of chapter.

A violation of any of the provisions of this chapter shall be punished by the imposition of a fine of not less than $100.00, and each additional day’s violation of the terms of this chapter shall be taken and held to be a separate and distinct offense of the same and subject to the maximum fine of $100.00 on each day’s violation of the terms of this chapter. [Ord. 126 § 4, 1953].