Chapter 12.40
PRIVILEGE TAX UPON TELECOMMUNICATIONS CARRIERS
Sections:
12.40.010 Privilege tax imposed.
12.40.040 Interest on late payments.
12.40.060 Additional requirements.
12.40.070 Penalty for violations.
12.40.010 Privilege tax imposed.
A privilege tax of seven percent is imposed on the gross revenues of any telecommunications carrier that has equipment in rights-of-way within the city. (Ord. 14-2006 § 1)
12.40.020 Definitions.
A. “Equipment” is any tangible component, whether referred to singly or collectively, installed, maintained, or operated by a telecommunications carrier.
B. “Gross revenues” are revenues earned within the boundaries of the city from exchange access services, as defined in ORS 401.710, less net uncollectibles.
C. “Rights-of-way” are the spaces in, upon, above, along, across, over or under the public streets, roads, highways, lanes, courts, ways, alleys, boulevards, sidewalks, bicycle lanes, and places used or intended to be used by the general public for travel.
D. “Telecommunications carrier” is a telecommunications utility as defined in ORS 759.005 or a cooperative corporation organized under ORS chapter 62 that provides telecommunications services. (Ord. 14-2006 § 1)
12.40.030 Payment dates.
The privilege tax imposed in this chapter is due quarterly on or before the fifteenth day after the end of the preceding quarter (April 15th, July 15th, September 15th, and January 15th). The privilege tax must be paid to the city on or before the due date for each quarter and must be accompanied by a written report. The written report must be verified and executed by an officer or other authorized representative of the telecommunications carrier. The report must contain an accurate statement of the gross revenues from exchange access services for the period covered by the payment. (Ord. 14-2006 § 1)
12.40.040 Interest on late payments.
If the privilege tax is not paid on or before the due date, eight percent interest must be paid on the tax from the date due to the date on which payment is received by the city, compounded daily. (Ord. 14-2006 § 1)
12.40.050 Audits.
A. The city has the right to conduct or have conducted an audit of gross revenues as defined in this chapter to determine if the tax required by this chapter has been paid by a telecommunications carrier.
B. Upon receipt of a written request, a telecommunications carrier must provide the city copies of documents requested by the city that are necessary to conduct an audit. If the telecommunications carrier believes the requested documents contain confidential information that is not subject to public disclosure, the telecommunications carrier may mark the documents as confidential and exempt from public disclosure. The city will not disclose such documents to third parties unless such disclosure is required to comply with state law.
C. After an audit, any undisputed under tax payment due the city or over tax payment due the telecommunications carrier is payable 30 days after written notice of the amount due. (Ord. 14-2006 § 1)
12.40.060 Additional requirements.
A. Nothing in this chapter excuses a telecommunications carrier from the obligation to obtain any permit required by the Fairview Municipal Code or any other law, ordinance or resolution. Acceptance of privilege tax payments under this chapter is not a waiver by the city of any other legal requirements.
B. If a telecommunications carrier fails to pay the privilege tax under this chapter, fails to obtain any permit or fails to comply with any other law, ordinance or resolution, the city may demand that the telecommunications carrier make the payment, obtain the permit or comply with the law, ordinance or resolution, or remove its equipment from city rights-of-way. (Ord. 14-2006 § 1)
12.40.070 Penalty for violations.
A telecommunications carrier that violates any provision of the chapter may be ordered to pay a fine of up to $5,000 for each day of the violation. The telecommunications carrier may also be ordered to remove its equipment from city rights-of-way after the city gives written notice of the violation and 30 days to remedy the violation. In the alternative, the telecommunications carrier may enter into a compliance agreement with the city. The city retains authority to initiate legal action to enforce the requirements of this chapter. (Ord. 14-2006 § 1)
12.40.080 Appeals.
A telecommunications carrier that receives notice of a violation or that receives notice that a fine has been imposed may appeal to the city council by filing a written appeal with the city manager within 10 days of receipt of the notice of violation or fine. The appeal must state the reasons the telecommunications carrier does not believe a violation has occurred or the reason it believes the fine is unreasonable. Upon receipt of a timely appeal, the city manager will schedule an appeal hearing before the city council. The hearing will be set no less than 10 days after the timely appeal is filed. The city council will affirm the determination that a violation occurred and impose a penalty or reverse that determination. If the appeal challenges a penalty, the city council will affirm or modify the penalty. (Ord. 8-2021 § 1; Ord. 14-2006 § 1)
12.40.090 Severability.
If any provision of this chapter is held invalid, pre-empted or found unconstitutional by a state or federal court, such portion is a separate, distinct and independent provision and the holding does not affect the validity of the remaining provisions of the chapter. (Ord. 14-2006 § 1)