CHAPTER 5
FINANCES
FINANCES
ARTICLE 5
TELEPHONE OCCUPATION TAX
TELEPHONE OCCUPATION TAX
| Section 5-5-1. | Definitions |
| Section 5-5-2. | Tax Levied--Amount |
| Section 5-5-3. | Effective Date--Schedule of Payment |
| Section 5-5-4. | Initial and Annual Statement of Company Lines |
| Section 5-5-5. | Failure to Pay--Penalty--City Action to Collect |
| Section 5-5-6. | Inspection of Records |
| Section 5-5-7. | Tax Not on Interstate Commerce--Not a Franchise |
| Section 5-5-8. | Tax in Lieu of Certain Other Consideration |
| Section 5-5-9. | Violation of Section 5-5-4--Penalty |
| Section 5-5-10. | Offenses and Liabilities to Continue |