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2129COUNCIL MEMBER SCHEVE INTRODUCED THE FOLLOWING ORDINANCE: AN ORDINANCE OF THE CITY OF BLAIR, NEBRASKA, TO REPEAL SECTION 10 -1814 REGARDING AN OCCUPATION TAX ON TELEPHONE COMPANIES, PROVIDING FOR THE REPEAL OF CONFLICTING ORDINANCES, AND PROVIDING FOR AN EFFECTIVE DATE AND PROVIDING FOR PUBLICATION OF THIS ORDINANCE IN PAMPHLET FORM. BE IT ORDAINED BY THE MAYOR AND CITY 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 repeal section 10 -1814 which was passed on December 11, 2007: (See Attached Exhibit 1 which reflects the section being repealed.) Section 2. That any other ordinance or section passed and approved prior to the passage, approval, and publication or posting of this ordinance which conflicts with the provisions of this ordinance is herewith repealed. Section 3. 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: (SEAL) PASSED AND APPROVED this 8TH day of January, 2008. .a /p art, NDA R. WHEELER, CITY CLERK ORDNANCE NO. 2129 THE CITY OF BLAIR, NEBRASKA 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 8th day of January, 2008. NDA B R. WHEELER, CITY CLERK § 10 -1814 Occupation Tax; Telephone Companies and Telecommunications Companies A. Revenue Measure. The provisions of this section are enacted solely as a revenue measure of the city. B. 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. C. 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; D. 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; E. 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; F. 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; G. 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. H. 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; I. Quarterly 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. J. 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. K. 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. L. 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. M. 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. N. 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. 0. Disposition of receipts. The occupation taxes paid under the provisions of this article shall be credited to the general fund of the city.