HomeMy WebLinkAboutOccupational Business Tax On Bellsuth Telecommunications,Inc.
~ugusta Richmond GA
DOCUMENT NAME: OCUJ\X^\\CXlOJ illS\ DeS ~ -ta'f.. 0'\\ re\ \ sOJ\m .
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DOCUMENT TYPE: ~e~\L~trl
YEAR: O{6
BOX NUMBER:oLl
FILE NUMBER: \~ \5
NUMBER OF PAGES: '1
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RESOLUTION
A RESOLutION EXTENDING TO THE CONSOLIDATED
GOVERNMENT THE APPLICATION OF CITY OF
AUGUSTA ORDINANCE NO. 4271 IMPOSING AN
OCCUPATIONAL BUSINESS TAX ON BELLSOUTH
TELECOMMUNICATIONS, INC.
WHEREAS, The City Council of Augusta enacted Ordinance
No. 4271 on July 19, 1971, requiring inter alia that each telephone
company operating in the City of Augusta to pay an occupational
business tax in the amount of three (3%) percent of the recurring
local service revenues received by such company from subscribers
located within the City of Augusta; and
WHEREAS, there was to be credited against such amounts
any amounts paid during the preceding calendar year as a franchise
fee for the placing of poles and electric conductors on or under
the public streets of the City of Augusta; and
WHEREAS, pursuant to 1995 Ga. Laws, p. 3648, as amended,
Augusta, Georgia, a political subdivision of the State of Georgia,
is the successor by consolidation to The City Council of Augusta;
and
WHEREAS, said three (3%) percent occupational business
tax on the recurring local service revenues should be applied
county-wide, excluding the incorporated areas of the City of
Hephzibah and the Town of Blythe;
NOW, THEREFORE, effective January I, 1998, said Ordinance
No. 4271 enacted by The City Council of Augusta shall be applied to
the consolidated government and area of Augusta, Georgia and
BellSouth Telecommunications, Inc. shall pay an occupational
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business tax in the amount of three (3%) percent of the recurring
local service revenues received by such company from subscribers
located within Augusta, Georgia, excluding the incorporated area of
the City of Hephzibah and Town of Blythe.
BE IT FURTHER PROVIDED that there shall be credited
against the amounts payable during each calendar year under said
ordinance, any amounts paid during the preceding calendar year as
a fee or charge as consideration for the placing of poles and
electric conductors on or under the public streets of Augusta,
Georgia, and in particular, any payments made during the preceding
calendar year pursuant to Ordinance No. 2219, adopted July 7, 1952,
by The City Council of Augusta.
Duly resolved by the Augusta-Richmond County Commission
this ~ day of January, 1998.
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1.2-J 8"'97 II: 53AM ; FROM .7703912812
TO 917067225984
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ORDINANCE NO. 4.').. 7 J
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AN ORDINANCE TO REQUIRE EACH TELEPHONE COMPANY OPERA TING
IN THE CITY OF AUGUSTA TO PI'. Y AN .:>CCUPA TIONAL BUSrNESS
TAX. TO FIX THE AMOUNT AND TIME OF PAYMENT THEREOF;
AND FOR OTHER PURPOSES.
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The Ci.ty Council of Augusta hereby ordains:
.
Section 1. Imposition of: tax. Each telephone company operating
in the City of Augusta shall pay an occupational business tax in the
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amount of 30/. of the recurring local service revenues received by
such company !rom subscribers located within the City of Augusta..
Section l. Time of payment. Said occupational bU6ineBB t~x
shall be paid in quarterly installments, each of,which shall be due
on or before the last day of the second month following the end of
each calenda.r quarter and shall be baaed on recurring loclll service
revenues biUed during such calendar quarter. The nut payment
under this Ordinance shall be based on revenues billed between the
effective da.te of thill Ordinance a.nd the end oC the calendar quarter
in which such effective date falls. There, shall be credited against
'the amounts payable during each calendar year, under tbis or sub.
sequent ordinances, any amounts paid during the preceding ca lendar
year as a Cee or charge as consideration for the placing of poles and
electric conductors on and under the public streets of the City of Augusta,
Georgia, and particularly any payments made during the preceding
'calenda.r year pursua.nt to Ordinance No. ZZ19, adopted July 7, 195Z,
extending the terms of an ordinall.e entitled "An Ordinance to Authori:l.e
the Southern Bell Telephone and Telegraph Company to use the public
streets of the City of Augusta, Georgia, for the pur-pose of placing
poles and electrical conductors thereon and subways for electrical
conductors under the same", adopted October 6, 1902 and an Agrce-
ment made between the City of Augusta, Georgia and the Southern
Bell TelepholH' and Tnlograph COlIJp..IlY m...de pursuant to said
1.2-.18:"97 11: 53AM
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Ordinance of October 6, 1902 and dated October 28, 1902; Any amount of
business tax previously paid by a telephone compa.ny or of any payment
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or the kind referred to in the preceding sentence, which is applicable to
any period subsequent to the effective date of this Ordinance shall be
.
credited against the amounts imposed herein or by subsequent Ordinance.
Section 3. 'Definitions. "Recurring local service revenues" shall
meaD:
A. Mont.hly charges lor local ex'c:bange service, including:
1.' Charges for additionaL listings and joint users;
Z. The guarantee portion o! the charge for semi-public pay
, station services;
3. Charg,ell lor loca.l message rate service, including mobile
service local messa.ges; a'nd
4. Subscriber station revenues from teletypewriter exchange
service.
B. Charges for Morse transmission, signaling, data transmission,
I
r,emote metering and supervisory control, where both terminal points
are within the City limits.
C. All charges lor local private line.services (except a.udio and
video-program' transmission services) where both terminaie DC the private
line are within the City limi ts.
D. Nothing in this deCinUion shall preclude the charging of a
separate lranchise lee Cor audio and video pro'gram transmission service:!.
Section 4. Effective date. This Ordinance shall be retroactive to
the ca.lendar quarter beginning July I, 1971.
Section 5. Repealer. All Ordina.nces and parts of Ordinances in
conilict herewith a.rc h~rcby repealed.
Done in Open Council under the Common Seal thereoC, this Ill'!!!
day of July, 1971.
Approved this ~ day of July, IQ71.
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1~-.18'-97 11:53AM . FROM ,:]7039\2812
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, ATTEST:
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CLERK OF COUNCIL
Published in the Augusta Herald
.9~ ~'1
1971. '
CElt TIFICA TION:
I, Charles O. Phillips" Clerk of Council, here'by certify that the
above is a. true and correct copy of Ordinance No. Jf? 7/ adopted
by the City Council DE Augusta in meeting 1""7/ /9, /7 ''11
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CLERK OF CO;~
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d, . 12;;-18-1997 2: 33AM ,FROM AUG RIC FINANCE 706 821 2520
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BELL SOUTH
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1 155 ~I':achtrce Slreel. N E,
MAnl;). GI)Orgi.:l 30309.3Gl(l
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November 28. 1995
Mr. Stuart Walker
City of Augusta
City Council of Augusta
Room 108 City-County Building
Augusta. Georgia 30911-3199
Dear Mr. Walker:
As discusse<\ during our recent telephone conversation, Bel1South
Telecommunications, Inc. d/b/a Southern Bell has overpaid its quarterly license tax
due to the C',ty of Augusta. According to the license agreement. BeJlSouth is entitled
to a license tax deduction for the franchise paid to the city. This deduction was not
taken on the 1st Quarter and 2nd Quarter 1995 payments. Therefore. the 3rd Quarter
. payment (en:\osed) has been reduced to correct the overpayment error. As
information. the license tax due to Augusta for the 3rd Quarter 1995 is $94,235.91
minus the franchise deduction for the 1st. 2nd. and 3rd Quarters ($29.618.51 per'
quarter or a cumulative amount of $88,855.53) leaving a payment amount of
$5.380.38. In addition. an error was made in the calculation of the February 1995
payment which resulted in an overpayment of $8,333.33. This amount will be
corrected on the February 1996 license payment.
Also attached is BellSouth's annual franchise tax check in the amount of $124.540.53.
This amount will serve as the basis for the license tax deduction on future BellSouth
remittances.
Thank you for your help in this matter. If I can provide further information, please call
me at (404) 249-3551.
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