§ 5-12. Street rental charges.

(a)

Street rental charge levied. Every person occupying or using the streets, avenues, highways, easements, alleys, parks or other public ways and places in the city with gas mains, supply pipes, laterals, appurtenances and fixtures for the distribution of gas, or with electric light and power poles, structures, wires, conduits, tunnels, towers, cables, crossarms, appurtenances and fixtures for the distribution of electrical power or telephonic communications or video or audio signals shall, as a condition to such further occupancy, pay to the city annually for such privilege a rental charge equal to two percent of the gross receipts received by such person from its sale of gas, electric power, telephonic, video and audio cable usage to consumers located within the corporate limits of the city. Such charge shall be paid on or before the 30-first day of April of each year and shall be based upon such gross receipts during the preceding 12-month period ending April first.

(b)

Filing report of gross receipts. All persons described in subsection (a) above shall, within 30 days after the first day of April of each year, file with the city secretary a report, sworn to by the auditor of such person, showing the gross receipts from the sale of gas, electric power, telephonic, video and audio cable usage to consumers located within the corporate limits of the city for the 12 months preceding said date.

(c)

Examination of books and records of payor. The city council may, when it may see fit, have the books and records of any person rendering the statement required in subsection (b) above, examined by a representative of the city to ascertain whether such statement is accurate, but nothing in this subsection shall be construed to prevent the city from ascertaining the facts by any other method.

(d)

Receipt for payment of street rental charges. Upon receipt by the city of the payment of the rental charge imposed by this section, the tax collector shall deliver to the person paying the same a receipt therefor, which receipt shall authorize such person to use and occupy the streets, avenues, highways, easements, alleys, parks and other public ways and places in the city in carrying on its business for 12 months from April first of such year.

(e)

Street rental charge is additional to other taxes. The rental charge imposed by this section is not charged as a tax, but is made for the privilege now enjoyed by the persons upon whom it is imposed, of using the streets, easements, alleys and other public ways of the city in the conduct of their business, and such charge is additional to all ad valorem and franchise taxes and to all taxes of every nature whatsoever against such persons.

(f)

These provisions grant no relief from other laws and ordinances. Nothing in this section is intended to relieve any person of any condition, restriction or requirement imposed by any law or ordinance of the city.

(g)

These provisions do not grant franchise. This section does not grant a franchise to any utility or person to use the streets, easements, alleys and other public ways and shall never be so construed by the courts or otherwise, and the city reserves the right to cancel the privileges granted hereunder and refund the unearned rentals paid to the city.

(Code 1968, Ch. 21, Art. IV)