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ARTICLE 913. TELEPHONE OR TELEGF~%PH SERVICE. Section 913.1. License tax. Section 913.2. Quarterly reports and payment of tax. Section 913.3. Authority of director of finance. Section 913.4. Credit for franchise or other payraents. Section 913.5. Not exempt from payment of other taxes. Section 913.6. Penalty. Section 913.1. License tax: Every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing telephone or tele- graph service in the city, shall pay to the city as a license or occupational tax 5% of the gross receipts derived from such business within the city. Section 913.2. Quarterly reports and payment of tax: Every person, firm._ or corporation engaged in the business hereinbefore set forth in the city is here~~ required to file with the director of finance of the city on or before February 15, 1960, a sworn statement showing the gross receipts derived from the transaction of such business in the city during the last three months of the calendar year 1959, and pay ~ne tax herein levied accruing during said three months' period. There- after, the tax shall be paid quarterly in the following manner: a statement shoo, in5 the gross receipts derived from the operation of suck business during the three monthsf period ending on the last day of March, June, September and December of each calendar year, shall be filed with the director of finance within forty-five days after the close of each such period~ and the tax shall be paid at the time of the filing of such statement. It shall not be necessary to include in such state- ments, nor calculate the tax upon, any receipts derived from any such service fur- nished the city or any other ~overnmental unit therein. Section 913.3. Authority of director of finance: The director of finance or his representatives shall be and are hereby authorized to investigate the correctness and accuracy of the statement so filed and for that purpose shall have access at all reasonable times to the books, documents, papers, and records of any person making such return in order to ascertain the accuracy thereof. Section 913.4. Credit for franchise or other payments: Any person, firm or corporation engaged in the business hereinbefore set forth within the c~ty ~king any payment to the city under any ordinance [~eretofore e~acted,Shall receive credit for such payments on the tax set forth herein. Section 913.5. Not exempt from payment of other taxes: Nothing contained in this article shall be so construed as to exempt any person, firm, or corporation to which this article is applicable from the payment to the city of the tax which the city levies upon the real or personal property belonging to any such person, firm, or corporation. Section 913.6. Penaltyi fmy person, firm or corporation violating any of the provisions of this article shall, upon conviction thereof, be subject to a fine not exceeding the su~ of five hundred dollars for each such violation.