2128COUNCIL MEMBER SCHEVE INTRODUCED THE FOLLOWING ORDINANCE:
AN ORDINANCE OF THE CITY OF BLAIR, NEBRASKA, CREATING SECTION 10 -1814
OF THE BLAIR MUNICIPAL CODE REGARDING AN OCCUPATION TAX ON
TELEPHONE COMPANIES, PROVIDING FOR THE REPEAL OF CONFLICTING
ORDINANCES, AND PROVIDING FOR AN EFFECTIVE DATE.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF BLAIR,
NEBRASKA:
Section 1. That Chapter 10 of the Municipal Code of the City of Blair, Nebraska be
amended to read as follows: (See Attached Exhibit (1) which is fully incorporated herein by
reference.)
Section 2. The calculation of the amount of occupation tax due under Exhibit (1) of
this ordinance shall commence March 1, 2008.
Section 3. That any other ordinance or section passed and approved prior to the passage,
approval, and publication or posting of this ordinance and in conflict with the provisions is
herewith repealed.
Section 4. This ordinance shall take effect and be in full force from and after its passage,
approval and publication or posting as required by law.
ATTEST:
BRENDA R. WHEELER, CITY CLERK
(SEAL)
ORDINANCE NO. 2128
PASSED AND APPROVED this 11th day of December, 2007.
CITY OF BLAIR, NEBRASKA
E. REALPH, MAYOR
STATE OF NEBRASKA )
) :ss:
WASHINGTON COUNTY )
BRENDA R. WHEELER, hereby certifies that she is the duly appointed, qualified and
acting City Clerk of the City of Blair, Nebraska, and that the above and foregoing Ordinance was
passed at a regular meeting of the Mayor and City Council of said City held on the 11th day of
December, 2007.
f1
MI
BRENDA R. WHEELER, CITY CLERK
Sec. 10 -1814 Occupation Tax: Telephone Companies and Telecommunications Companies
1. Revenue Measure. The provisions of this section are enacted solely as a revenue
measure of the city.
2. Telephone companies and Telecommunications Companies. An occupation tax is
hereby levied and imposed on every person, firm, partnership, corporation or
association engaged in the business of providing local exchange telephone service,
inter - exchange service, mobile telecommunications service and any other
telecommunications services to the public for hire in the City of Blair.
3, Local Exchange Telephone Services, defined. As used in this section, local
exchange telephone services shall include the access and transmission of two -way
switched communications within the city, including local telephone and
telecommunication services;
4. Inter - Exchange Services, defined. As used in this section, inter - exchange services
shall include the access and transmission of communications between two or more
local exchange areas, provided that such inter - exchange service either (a)
originates from an end user within the city or (b) terminates with an end user
within the city, and is charged to a service address within the corporate limits of
the city regardless of where the charges are actually paid;
5. Mobile Telecommunications Services, defined. As used in this section, mobile
telecommunications services shall mean a wireless communication service carried
on between mobile stations or receivers and land stations, and by mobile stations
communicating among themselves, and includes: (i) Both one -way and two -way
wireless communications services; (ii) a mobile service which provides a regularly
interacting group of base, mobile, portable, and associated control and relay
stations, whether on an individual, cooperative, or multiple basis for private one-
way or two -way land mobile radio communications by eligible users over
designated areas of operation; and (iii) any personal communications service;
provided that such mobile telecommunications service either (a) originates from an
end user within the city or (b) terminates with an end user within the city, and is
charged to a service address within the corporate limits of the city regardless of
where the charges are actually paid;
6. Other Telecommunications Services, defined. As used in this section, other
telecommunications services shall include any electronic or electromagnetic
transmission of messages originating and terminating in the State of Nebraska and
charged to a service address in the City of Blair, regardless of where the charges
are actually paid;
7. Amount of Tax. The occupation tax levied and imposed by the provisions of
section 10 -1814 shall be five percent (5 %) of the gross income received providing
local exchange telephone service, inter - exchange service, mobile
telecommunications service and any other telecommunications services.
8. Gross Receipts, defined. Gross receipts shall not mean (i) the gross income,
including division of revenue, settlements, or carrier access charges received on or
after January 1, 1984, from the sale of a telephone communication service to
a communication service provider for purposes of furnishing telephone
communication service, (ii) the gross income attributable to services rendered
using a prepaid telephone calling arrangement, (iii) any toll services and charges
for (a) interstate telecommunications between a person within the corporate limits
of the City of Blair and a person outside of this state, (b) accounts charged to the
United States government or any of its departments, or the State of Nebraska or
any of its agencies, subdivisions or departments;
9. Ouarterly payments: due dates. The payment of any occupation tax levied and
imposed by the provisions of this article shall be made four (4) times annually,
using the calendar quarter year as a basis for determining the due date. Each
quarterly payment shall be due thirty (30) days immediately following the
termination of each calendar quarter.
10. Statement to be filed. Every person coming within the provisions of this article
shall, on or before the fifteenth day of the month immediately following the
termination of each calendar quarter, file with the city clerk, in the case of those
persons taxed by section 10 -1814, a full, complete and detailed statement of the
income and gross receipts subject to such occupation tax for the preceding three
(3) calendar months, omitting there from the appropriate exceptions and
exemptions, if any. All statements shall be duly verified and sworn to by the
manager in charge of the business of the particular company in the City or by a
higher managerial employee of such company.
11. City's right to inspect. At any and all times during business hours the city shall
have the right to inspect, through its officers, agents or representatives, the books
and records of any business or person coming under the provisions of this article
for the purpose of ascertaining the accuracy of the required statement.
12. Failure to file statement; interest and penalty. In the event any person coming
under the provisions of this article shall refuse, fail or neglect to furnish or file the
required statement at the time or times as specified, the occupation tax for the
preceding reporting period shall draw interest at the rate of one percent (1 %) per
month or fraction of a month after due and payable, and in addition thereto, a
penalty of five percent (5 %) for the failure to file.
13. Interest and penalty on delinquent payments. All delinquent payments shall draw
interest at the rate of one percent (1 %) per month or fraction of a month past due;
and, if delinquent for ninety (90) days or more, a penalty of five percent (5 %) shall
be added thereto in addition to the interest charge.
14. Collection of tax by civil action. In case any person shall fail to make payment of
the occupation tax as required by this article, the city shall have the right and may
bring suit against any such company, person or persons in any court of competent
jurisdiction for the amount of the occupation tax due and payable and may recover
judgment against such person for the amount so due, together with interest and
penalties, and may have execution thereon, The forum for any legal action shall
be the Court system of Washington County Nebraska.
15. Disposition of receipts. The occupation taxes paid under the provisions of this
article shall be credited to the general fund of the city.