§ 6.13.020. Quarterly license fee—Telecommunications service.  


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  • (a) Every public utility providing any telecommunications service to any customer located within the county must have a valid unexpired business license issued pursuant to this code and remit to the department a quarterly license fee that it has collected from its customers, except as provided for in Section 6.13.050 of this chapter.

    (b)

    The quarterly license fee required in subsection (a) of this section will be:

    (1)

    Due not later than sixty calendar days after the end of each calendar quarter.

    (2)

    Five percent of the gross revenue earned during the calendar quarter from customers located within the county. This rate is comprised of a four percent business license fee and a one percent right-of-way fee. Effective October 1, 2005, this rate will be comprised of a five percent business license fee.

    (c)

    "Gross revenue," for the purposes of this section, means all revenue earned directly or indirectly from the provision of intrastate telecommunications services to customers located within the county, except for revenue earned from the provision of services to other telecommunications carriers holding a certificate of public convenience and necessity from the Public Utilities Commission of Nevada or to sellers or resellers of personal wireless service.

    (d)

    Every public utility providing any telecommunications service to any customer located within the county that is subject to a franchise agreement with the county may subtract one-fourth of the amount paid in July, pursuant to the provisions of NRS 709.110, 709.230 or 709.270 from each of the four succeeding quarterly payments of business license fees due. The subtraction is limited to the total fees due under this chapter.

    (e)

    Every public utility that provides any telecommunications service that has an agreement with a third party for billing and/or collecting revenue and the fees pursuant to this chapter and does not receive these fees must provide the department with a copy of the agreement with the third party and is required to pay a quarterly administrative charge of twenty-five dollars that is due not later than sixty calendar days after the end of the calendar quarter.

(Ord. 3189 § 2, 2005: Ord. 2734 § 2, 2002: Ord. 2093 § 2, 1998: Ord. 1963 § 5, 1997)