To

Mayor and Council

Subject

Public Service Telephone Company Occupation Tax

Initiator

Finance Department

Recommendation

Adopt an Ordinance providing for the payment of an occupational license tax in \n \n the amount of three percent (3%) of recurring local service revenues, less \n \n uncollectibles, received by such company from subscribers located within the \n \n City of Columbus, Georgia.

Approval

Approved

Background

Public Service Telephone Company was incorporated on March 30, 1954 resulting

in the consolidation of five exchanges known as the Reynolds Telephone Company,

the Roberta Telephone Company, the Lizella Telephone Company, the Butler

Telephone Company and the Culloden Telephone Company.



In 1978, Public Service Telephone Company acquired Utelwico, Inc. which was a

privately owned telephone company serving territory partially adjoining the

area served by Public Service Telephone Company. The 1978 acquisition resulted

in Public Service Telephone Company providing telephone service to Geneva,

Talbotton as well as a portion of the panhandle of Muscogee County.



The home office of Public Service Telephone Company is in Reynolds, Georgia.

Don E. Bond is the President of the company and his family has been involved in

providing telephone service to middle Georgia since 1912.



The terms of this agreement are the same as the ones that we have in place with

BellSouth and Knology.

Analysis

Public Service Telephone Company presently serves 22 customers in Muscogee

County in the area of Cartledge Road. The terms of this Ordinance are the same

as agreements that we have with BellSouth and Knology.

Financial Considerations

The estimated annual occupational tax revenue will be$136 per the company's

gross receipts based on 22 customers.

Projected Annual Fiscal Impact Statement

Legal Considerations

O.C.G.A. 48-5-420 permits the imposition of this tax.

Recommendations/ Actions

Adopt an Ordinance providing for the payment of an occupational license tax in

the amount of three percent (3%) of recurring local service revenues, less

uncollectibles, received by such company from subscribers located within the

City of Columbus, Georgia.





AN ORDINANCE



AN ORDINANCE PROVIDING FOR THE PAYMENT BY PUBLIC SERVICE TELEPHONE COMPANY OF

AN OCCUPATIONAL LICENSE TAX IN THE AMOUNT OF THREE PERCENT (3%) OF RECURRING

LOCAL SERVICE REVENUES, LESS UNCOLLECTIBLES, RECEIVED BY SUCH COMPANY FROM

SUBSCRIBERS LOCATED WITHIN THE CITY OF COLUMBUS, GEORGIA.



THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS AS FOLLOWS:



Section 1.

Public Service Telephone Company shall pay an occupational license tax in the

amount of three percent (3%) of recurring local service revenues, less

uncollectibles, received by such company from subscribers located within the

City of Columbus, Georgia.

Section 2.

Said occupational license tax 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 calendar quarter and shall be based on recurring local service

revenues billed during such calendar quarter.



Section 3.

The first payment under this Ordinance shall be based on revenues billed

between the effective date of this Ordinance and the end of the calendar

quarter in which such effective date falls. Any amount of license tax

previously paid and absorbed by Public Service Telephone Company 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 4.

?Recurring local service revenues? shall mean:



A. Monthly charges for local exchange service, including:



1. Charges for additional listings and joint users;



2. The guarantee portion of the charge for semi-public pay station

services; and



3. Charges for local message rate service, including mobile service

local messages.



B. Charges for signaling, data trasmission, remote metering and

supervisory control, where both terminal points are within the City limits.



C. All charges for local private line services (except audio and video

program transmission service) where both terminals of the private line are

within the City limits.



D. Nothing in this definition shall preclude the charging of a separate

franchise fee for the transmission of audio or video programs to customers by

CATV companies.



Section 5.

All Ordinances or parts of Ordinances in conflict herewith are hereby expressly

repealed.



INTRODUCED at a regular meeting of the Council of Columbus, Georgia,

held on the 5th Day of February, 2002; introduced a second time at a regular

meeting held on the 12th Day of February, 2002 and adopted at said meeting by

the affirmative vote of _____ members of said Council.



Councilor Allen voting _______________

Councilor Henderson voting _______________

Councilor Hunter voting _______________

Councilor McDaniel voting _______________

Councilor Poydasheff voting _______________

Councilor Rodgers voting _______________

Councilor Smith voting _______________

Councilor Suber voting _______________

Councilor Turner Pugh voting _______________

Councilor Woodson voting _______________





______________________________ _______________________

Tiny Washington, Clerk of Council Bobby G. Peters, Mayor

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