Sec. 770.327. - Telephone systems.

Every person engaged in the business of owning or operating telephone systems in the General Services District for profit shall pay a license tax according to the following schedule: The fees listed below can be found electronically on the following Tax Collector webpage: http://apps.coj.net/BusinessTaxReceiptCalculator/Default.aspx (a) On the first 1,000 phones or instruments, or fraction of 1,000 an amount for each phone or instrument operated or installed. (b) On the second 1,000 phones or instruments, or fraction over 1,000— an amount for each phone or instrument operated or installed. (c) On all phones or instruments over 2,000— an amount for each phone or instrument operated or installed. However, a telephone company paying a franchise fee to the City shall pay a license tax according to the following schedule: (a) On the first 1,000 phones or instruments, or fraction of 1,000— an amount for each phone or instrument operated or installed. (b) On the second 1,000 phones or instruments, or fraction over 1,000— an amount for each phone or instrument operated or installed. (c) On all phones or instruments over 2,000— an amount for each phone or instrument operated or installed. Owners or managers of telephone systems operated or having installed less than 100 phones or instruments shall not be required to pay a license tax. (Ord. 80-765-409, § 1; Ord. 82-662-295, § 12; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4; Ord. 2017-665-E , § 38) Note— Former § 803.327.