3772 - Laserfiche WebLink

Home Browse Search

ARTICLE 914. NATER SEKVICE. Section 914.1. License tax, Section 914.2. Quarterly reports and payment of tax. Section 914.3. Authority of director of finance. Section 914.4. Credit for franchise or other payrmnts. Section 914.5. Not exeupt from pa~ent of other taxes. Section 914.6. Penalty. Section 914.1. License tax: Every person, fir~, or corporation now or hereafter engaged in the business of supplying or furnishing water or water 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 914.2. Quarterly reports and payment of tax: Every person, firm, or corporation engaged in the business hereinbefore set forth in the city is here- by required to file with the director of finance of the city on or before February 15, 1950, 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 the tax herein levied accruing during said three months' period. Thereafter. the tax shall be paid quarterly in the following manner: a statement showing the gross receipts derived from the operation of such business during the three months' period ending on the last day of ~rch, June, September and December of each calen- dar year, shall be filed with the director of finance within forty-five days afte~ 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 statements, nor calculate the tax upon, any receipts derived from any such service furnished the city or any other governmental unit therein. Section 914.3. 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 914.4. Credit for franchise or other payments: In the event that any person, firm, or corporation engaged in the business hereinbefore set forth within the city is required by the terms of any franchise contract heretofore entered into with the city to make any payments to the city, such person, firm, or corporation shall receive a credit on such payments equal to the amount of tax pro- vided for in this article, and should the tax herein provided for exceed the pay- ments provided for in such franchise contracts, then the payments required to be made by such person, firm, or corporation shall be as set forth in this article. Section 914.5. 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 914,6. Penalty~ Any person, firm or corporation violating any of the provisions of this article shall, upon conviction thereof, be subject to a fine not exceeding the sum of five hundred dollars for each such violation.