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<br />ORDINANCE NO. 624 <br /> <br />AN ORDINANCE CONCERNING REVENUE; IMPOSING <br />A BUSINESS AND OCCUPATION TAX ON TELEPHONE <br />UTILITY COMPANIES OPERATING WITHIN THE CITY <br />OF LOUISVILLE; PROVIDING FOR THE COLLECTION <br />OF SAID TAXES; AND FOR PENALTIES WITH RES- <br />PECT THERETO. <br /> <br />WHEREAS, the City Council of the City of Louisville had entered into <br /> <br />an agreement with the Mountain State Telephone and Telegraph Company, whereby <br /> <br />said Company had agreed to pay to the City an amount equal to two per cent of <br /> <br />gross revenue received by said Company for local telephone service furnished <br /> <br />within the City; and, <br /> <br />WHEREAS, through litigation, it has been established that such an <br /> <br />agreement created an income tax upon the utility and was thereby invalid; and, <br /> <br />WHEREAS, the City Council of the City of Louisville has determined <br /> <br />that an Occupation Tax on telephone utility companies operation with the City is <br /> <br />therefore necessary. <br /> <br />NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE <br /> <br />CITY OF LOUISVILLE: <br /> <br />Section 1. That the Title 3 of the Louisville Municipal Code be <br /> <br />amended by adding the following Chapter 3.26 and the included sections thereof: <br /> <br />3.26.010 Tax Imposed. <br /> <br />There is hereby levied on and against each telephone utility company <br /> <br />operating within the City, a tax upon the occupation and business of maintaining <br /> <br />a telephone exchange and line connected therewith within the City and upon <br /> <br />supplying local exchange telephone service to the inhabitants of the City. The <br /> <br />annual amount of tax levied hereby shall be equal to $4.00 per telephone account <br /> <br />for which local exchange telephone service is provided within the corporate <br /> <br />limits of the City on the effective date as provided in Section 3.26.020 and upon <br /> <br />each anniversary thereof. <br /> <br />3.26.020 Effective Date. <br /> <br />The tax levied by this Ordinance shall commence on January 1, 1979, <br /> <br />and shall be due and payable in twelve (12) equal monthly installments with the <br /> <br />first such installment due thirty (30) days after said effective date. <br /> <br />3.26.030 Filing Statement of Service. <br /> <br />Within thirty (30) days after the effective date as provided in <br /> <br />Section 3.26.020, each telephone utility company subject to this ordinance shall <br /> <br />file with the City Clerk, in such form as the Clerk may require, a statement show- <br /> <br />ing the total telephone accolmts for which local exchange telephone service <br />