12/19/2006 Ordinances 9098
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ORDINANCE NO. 9098
An ordinance to calculate an occupation tax for telephone and
telecommunications companies and creating an enforcement and reporting system for telephone
company and telecommunications company occupation taxes and rates; provide for an effective
date; and to repeal any ordinance or parts of ordinances in conflict herewith; and to provide for
publication and the effective date of this ordinance, said effective date is March 1, 2007.
BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF
GRAND ISLAND, NEBRASKA:
SECTION 1. That Chapter 23, Article III, Section 23-21 of the Grand Island City
Code shall be added to read as follows:
Article III. Telecommunication Tax
~23-21. Occupation Tax; Exemption
(A) All telephone companies and mobile telecommunications services doing business in the City are
required to pay an occupation tax to the City in an amount equal to three percent of the gross receipts from the
legally established basic monthly charges collected for local exchange telephone service to subscribers within the
City, intrastate message toll telephone service and mobile telecommunications services for revenue in the City.
There shall be excepted from the provisions of this article all receipts for telephone service to the United States
government or any of its departments, and all receipts from the state or any of its departments, and no part or portion
of the tax provided for in this article shall be levied upon or assessed against or taken from the United States
government, the government of the state, or any of either of their departments.
(B) As used in this section, mobile telecommunications services shall mean a wireless communication
service carried on between mobile stations or receivers and land stations, and by mobile stations communicating
among themselves, and includes:
(i) Both one-way and two-way wireless communications services;
(ii) A mobile service which provides a regularly interacting group of base, mobile, portable and associated
control and relay stations, whether on an individual, cooperative, or multiple basis for private one-way or
two-way land mobile radio communications by eligible users over designated areas of operation; and
(iii) Any personal communications service.
SECTION 2. Any ordinances or parts of ordinances in conflict herewith be, and
hereby are, repealed.
SECTION 3. This ordinance shall be in force and take effect from and after its
passage and publication, on March 1, 2007.
Approved as to Form C
December 14. 2006 C City Attorney
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ORDINANCE NO. 9098 (Cont.)
Enacted: December 19,2006.
Margaret Homady, Mayor
Attest:
RaNae Edwards, City Clerk
Ordinance No. 9098 was referred to the January 16, 2007 Study Session by
the City Council at their December 19, 2006 Regular Meeting.
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