§ 24-205. Periodic fees.

(1)

Periodic fee requirements. A telecommunications provider, who has entered into a telecommunications permit contract with the City of Tupelo and has been approved for right to access and to commence work as required by section 24-204 above, shall pay periodic fees as a "permittee" to be determined according to subsection (2). This fee is charged permittees for continuing access to and use of city or public rights-of-way and property, and shall defray ongoing costs to the city from administering, monitoring and regulating the maintenance, use and operation of the permittee of its facilities installed in city or public rights-of-way or property, including the expense of on-site inspection and traffic and safety precautions.

(2)

Calculation and payment of periodic fees. The permittee required to pay periodic fees according to subsection (1) shall pay to the City of Tupelo a quarterly fee of two percent of "gross receipts" as defined in section 24-201. The periodic fees becoming due hereunder shall be discounted by an amount equal to the amount paid by permittee for "permit process fee" under subsection 24-201(3). Gross receipts of "wholesale or discounted" revenue received from a reseller shall be accounted for separately and shall be subject to the quarterly fee of two percent. The periodic fee is not in lieu of any other city fees or taxes assessable to the permittee. The period fee shall be due and payable on the fifteenth day of the month following each quarter of the year. The permit contract shall contain uniform provisions for computing and paying the periodic fee, and for auditing gross receipts", and shall provide standard penalties for failure to timely furnish information or pay the periodic permit fees on gross receipts.

(3)

Exemption from fees.

(a)

Fees under subsection 24-203(3) and section 24-205 shall not be assessed to any telecommunications provider who is legally operating in city or public rights-of-way or property and not under obligation to pay fees on the effective date of this article, but upon expiration or termination of its permit, franchise, or other right of access, this article and the fees required hereunder shall thereafter apply. This article and the fees provided hereunder shall be applicable to permit contracts for new, expanded or extended service facilities in city or public rights-of-way or public property where no permit contract is in effect under this article.

(b)

Incumbent Bell Company . To the extent that the Incumbent Bell Company is exempt from periodic fees on gross receipts required by this section by proper application of Southern Bell Telephone & Telegraph Company vs City of Meridian, 131 So. 2d 666 (Miss 1961) or by operation of state or federal law, it shall not be charged a fee under this article. This article shall not be interpreted to preclude the city from levying utility taxes of fees to the incumbent company that may be legally entitled to assess or impose without respect to this article.

(Ord. of 10-21-14)