Chapter 3.30
CABLE TELEVISION UTILITY TAX

Sections:

3.30.010    Imposed—Payment.

3.30.020    Payment—Delinquencies—Penalties.

3.30.030    Violation—Penalty.

3.30.010 Imposed—Payment.

There is levied upon and shall be collected from any person, partnership, association, firm or corporation engaged in or carrying on the business of selling and distributing of cable television in the city of Shelton, a utility tax equal to six percent of the total gross receipts of such business activity within the city. The utility tax shall be in addition to any franchise fee or other fees imposed. (Ord. 1333-1291 § 1, 1991)

3.30.020 Payment—Delinquencies—Penalties.

The city manager shall adopt reasonable rules and regulations for the enforcement of this chapter, including mode of payment, delinquencies and late payment penalties, and may designate the collection and enforcement of this chapter to other city personnel. (Ord. 1921-0518 (part), 2018; Ord. 1333-1291 § 2, 1991)

3.30.030 Violation—Penalty.

Any person, partnership, association, firm or corporation who wilfully violates, disobeys, omits, neglects or refuses to comply with or resists enforcement of this chapter or its provisions shall be deemed guilty of a misdemeanor and conviction thereof shall be punished by a fine not in excess of one thousand dollars or by imprisonment in jail for a period of not more than ninety days or both such fine and imprisonment. (Ord. 1333-1291 § 3, 1991)