Chapter 5.22
UTILITY TAX ON CABLE TELEVISION BUSINESSES
Sections:
5.22.020 Schedule of payments.
5.22.030 Right of inspection and audit.
5.22.010 Tax levied.
From and after the effective date of the ordinance codified in this chapter, there is hereby levied upon, and there shall be collected from, every person, firm, or corporation engaged in carrying on a cable television business within or partly within the corporate limits of the city, a tax equal to six percent of the total gross receipts from each and every source located within the city limits. [Ord. 467B, 1992.]
5.22.020 Schedule of payments.
All payments of the utility tax imposed by this chapter shall be made by the cable television company to the city on a quarterly basis within 45 days of the last day of the quarters ending on March 31st, June 30th, September 30th, and December 31st in each year. [Ord. 467B, 1992.]
5.22.030 Right of inspection and audit.
The city shall have the right to inspect all records of any and all cable television companies serving the city to verify amounts due under this chapter and the right to audit and recompute any and all amounts payable under this chapter. The city may require that any reports or financial statements resulting from such audit or recomputation be certified by the chief financial officer or a certified public accountant retained by the person, firm, or corporation engaged in the carrying on of a cable television business. [Ord. 467B, 1992.]