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ORDINANCE DEFINING "PERSONS", PROVIDING 2% OF GROSS RECEIPTS
CHARGE, PROVIDING FOR REPORTS OF GROSS RECEIPTS, PROVIDING
FOR EXAMINATION OF BOOKS, PROVIDING FOR RECEIPTS OF PAYMENT
AND PROVIDING CHARGE DOES NOT CONSTITUTE A TAX.
BE IT ORDAINED by the City Council of the City of Georgetown, Texas as
follows:
1.
As the term "Person" is used in this Ordinance same shall include any person, firm,
company, corporation, association of persons, receiver or trustee.
2.
On the first day of August of each and every year, every person occupying or
using the streets, highways, easements, alleys, parks or other public places in the
City, with poles, pipes and other fixtures, whether under a franchise or without franchise
from the City of Georgetown hereinafter referred to as "City", shall, as a condition
to such further occupancy, pay to the City annually for such privilege, a rental equal to
2% of the gross receipts received by such person, assocation, organization, or corporation
from its business conducted in the corporate limits of the City for the preceding year which
sum shall be paid to the City.
3.
This Ordinance shall not apply to any person presently or in the future who is
obligated by contract to pay a greater rate than that specified herein.
4.
Every person using or maintaining any telegraph, telephone, electric light or other
pole, gas and water pipelines, pipes and any other fixtures in any of the streets, highways,
easements, alleys, parks or other places within the corporate limits of the City shall,
on the 12th day of July of each year, file with the City Secretary a sworn report showing
the gross receipts from the business conducted by such person or within the corporate
limits of the City for the preceding year, ending the 13th day of June.
5.
The City Council may, when it sees fit, have the books and records of any person
required to pay the rental charge imposed by this article examined by a representative
of the City to ascertain whether the statement filed in accordance with this ordinance is
accurate, but nothing contained in this paragraph shall be construed to prevent the City
from ascertaining the facts by other methods.
6.
Upon receipt of the rental charge imposed by this ordinance the City Secretary shall
deliver to the person paying the same a receipt therefor, which receipt shall authorize
such person to use and occupy the streets, highways, easements, alleys, parks and other
public ways of the City in carrying on its business for 12 months from said date.
7.
The rental charge provided for in this article is not charged as a tax, but is made
for the privilege enjoyed by the persons upon whom it is imposed of using the streets,
easements, alleys and other public ways of the City in the conduct of their businesses
and such charge is additional to al ad valorem and franchise taxes and to all taxes of
every nature imposed on such persons.