07/26/2016 Ordinances 9593I �
I �
L_J
ORDINANCE NO. 9593
An ordinance to amend Chapter 23, Article III, Section 23-21, of the Grand Island
City Code pertaining to an occupation tax for telephone and telecommunications companies; to
provide for an effective date; to repeal any ordnance or parts of ordinances in conflict herewith;
and to provide for publication and the effective date of this ordinance, said effective date is
September 1, 2016.
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 amended 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 (3)
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.
(B) Effective September 1, 2016, in addition to the three (3) percent occupation tax provided
by §23-21 (A) above, all telephone companies and mobile telecommunications services
doing business in the City are required to pay a supplemental occupation tax to the City
in an amount equal to two (2) percent, resulting in a total occupational tax of five (5)
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.
The revenue received from the two (2) percent supplemental occupation tax shall be
placed in a segregated account and shall be appropriated solely for payment of bonds for
construction of a new primary 911 Emergency Operating facility and for other public
safety purposes.
(C) The supplemental occupation tax imposed pursuant to § 23-21(B) shall terminate on
August 31, 2036, at which time the occupational tax rate imposed by this Article shall be
three (3) percent as provided by §23-21(A), above.
Approved as to Form x
July 25, 2016 City rney
ORDINANCE NO. 9593 (Cont.)
(D) 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.
(E) 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, ar any of either of their departments.
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 September 1, 2016.
Enacted: July 26, 2016.
Attest:
�������
RaNae Edwards, City Clerk
-2-
�u �
Jere y. Jen n, a
��o� GRAND /s�'L
� �eoRar� o
.* .�. • +• �t
�� 10���
NFB R AS'��