3-4-1: TELEPHONE UTILITY COMPANIES TAX:
A. The tax herein provided is upon occupations and businesses on the performance of local functions and is not a tax upon those functions relating to interstate commerce. It is expressly understood that none of the terms of this section be construed to mean that any telephone utility company is issued a franchise by the town.
B. There is hereby levied on and against each telephone utility company operating within the town a tax on the occupation and business of maintaining a telephone exchange and lines connected therewith in the town and of supplying local exchange telephone service to the inhabitants of the town. The amount of the tax levied hereby shall be:
1. For the time period from June 1976 through December 1978, the sum of twelve thousand eight hundred thirty-eight dollars and eleven cents ($12,838.11); and
2. For the calendar year 1979, the sum of six thousand five hundred dollars ($6,500.00); and
3. For each subsequent calendar year, commencing January 1980, six dollars and seventy-five cents ($6.75) per telephone account for which local exchange telephone service is provided within the corporate limits of the town, and on the anniversary of the date on which the tax begins to accrue as provided in subsection C of this section.
C. The taxes levied by this section shall be due and payable as follows:
1. Those taxes levied by subsection B1 of this section for the period from June 1976 through December 1978 shall be paid from sums heretofore paid to the town under protest by the telephone utility company.
2. Those taxes levied by subsection B2 of this section, from the calendar year 1979 shall be due and payable in four (4) equal quarterly installments to be paid on the last business days of the months of March, June, September and December.
3. Those taxes levied by subsection B3 of this section, for all subsequent calendar years commencing January 1980, shall be due and payable in four (4) equal quarterly installments to be paid on the last business days of the months of March, June, September and December.
D. Within thirty (30) days after the date on which the tax begins to accrue, as provided in subsection C of this section, each telephone utility company subject to this section shall file with the town clerk, in such form as the clerk may require, a statement showing the total telephone accounts for which local exchange telephone service was provided within the corporate limits of the town on said date. Such statement shall be filed within thirty (30) days after each anniversary of the date on which the tax begins to accrue, showing such accounts on the anniversary date.
E. If any telephone utility company subject to the provisions of this section shall fail to pay the taxes as herein provided, the full amount thereof shall be due and collected from such company, and the same together with an addition of ten percent (10%) of the amount of taxes due shall be and hereby is declared to be a debt due and owing from such company to the town. The town attorney, upon direction of the town council, shall commence and prosecute to final judgment and determination in any court of competent jurisdiction an action at law to collect the said debt.
F. The town, its officers, agents or representatives shall have the right at all reasonable hours and times to examine the books and records of the telephone utility companies which are subject to the provisions of this section and to make copies of the entries or contents thereof.
G. The tax herein provided shall be in lieu of all other occupation taxes or taxes on the privilege of doing business in the town on any telephone utility company subject to the provisions of this section, and in addition shall be in lieu of any free service furnished the town by any said telephone utility.
H. All offenses committed and all liabilities incurred prior to the effective date of the ordinance codified in this section shall be treated as though all prior applicable ordinances and amendments thereto were in full force and effect for the purpose of sustaining any proper suit, action or prosecution with respect to such offenses and liabilities.
I. If any officer, agent or manager of a telephone utility company which is subject to the provisions of this section shall fail, neglect, refuse to make or file the annual statement of accounts provided in subsection D of this section, the said officer, agent, manager or person shall, on conviction thereof, be punished by a fine not less than twenty-five dollars ($25.00) nor more than three hundred dollars ($300.00); provided, that each day after said statement shall become delinquent during which the said officer, agent, manager or person shall so fail, neglect or refuse to make and file such statement shall be considered a separate and distinct offense. (Ord. 30, Series 2021)