7.12.060 Payment of Privilege Tax Required.
(Substituted by Ordinance No. 164761, effective Oct. 23, 1991.)
A. For the purposes of Section 7.12.060 through Section 7.12.120,
“utility” shall mean any electric cooperative, people’s utility district,
privately-owned public utility, or heating company.
B. Any utility using or occupying a street, alley, or highway within
the corporate limits of the City without a franchise shall pay a privilege tax
for the use and occupancy of any street, alley or highway.
1. The privilege tax imposed under this Subsection shall be in an
amount of 5 percent of the utility’s gross revenues earned within the
corporate limits of the City for each consecutive 3 month period. the
privilege tax shall be computed as of the commencement of business or upon the
expiration of any franchise under which the utility formerly operated.
The privilege tax shall be due and payable so long as the utility operates
with the City and uses or occupies the streets, alleys or
highways.
C. Any telecommunications utility using or occupying a street, alley
or highway within the corporate limits of the City shall pay a privilege tax for
the use and occupancy of any street, alley or highway.
1. The privilege tax imposed under this Subsection shall be in any
amount of 7 percent of the telecommunications utility’s gross revenues earned
within the corporate limits of the City for each consecutive 3 month
period. For the purposes of this paragraph, “gross revenues” shall mean
all revenues derived from exchange access services, as defined in ORS 401.710,
less uncollectibles from such revenues. The privilege tax shall be
computed as of the commencement of business or upon the expiration of any
franchise under which the telecommunications utility formerly operated.
The privilege tax shall be due and payable so long as the telecommunications
utility operates within the City and uses or occupies the streets, alleys or
highways.
D. In the event a franchise is granted to any utility subject to the
privilege tax herein required and the franchise becomes effective, then the
privilege tax shall cease to apply from the effective date of the
franchise. The franchise holder shall pay the proportionate earned amount
of the privilege tax for the current quarterly period. The privilege tax
shall in all such cases become immediately due and payable, and if not paid,
collectible as provided in Section 7.12.080.
7.12.090 Time Payment of the Privilege Tax.
(Substituted by Ordinance No. 164761, effective Oct. 3, 1991.)
A. Payment under Section 7.12.060 shall be made quarterly on or before
July 20, October 20, January 20, and April 20 of each year.
B. If a utility or telecommunication utility fails to pay the
privilege tax as required in Section 7.12.060 through Section 7.12.120, the City
Attorney is authorized to institute an action in the Circuit Court of the State
of Oregon for
Multnomah
County to recover the amount of the
privilege tax due the City.
7.12.210 Additional Annual Report.
Each person, firm or co‑partnership operating a public utility in the City
or, if such utility be an association or corporation, then the president and/or
secretary and/or general manager or other officer or agent of such association
or corporation having general control, management, or supervision of its
business in the City, shall file with the Auditor a statement verified under
oath containing the following information:
A. Type of corporation, if any;
B. List of officers and directors, and corporation control, including
list of security holders and voting powers;
C. A balance sheet, supported by schedules showing in detail physical
equipment or property, and adjustments, advances and investments, special funds,
securities acquired or disposed of, itemized assets, losses and expenses,
capital stock, notes and accounts payable, taxes, interest, reserves, capital
surplus, income of various types, salary schedules, and information on important
changes of organization;
D. As to plant or operating equipment, schedules showing its
classification and changes therein, construction or acquisition, and progress
report on property being constructed or acquired, depreciation and amortization
and information to support the base therefor;
E. Revenues received from operation, including sources;
F. Operating expenses;
G. Rate base; and
H. Method by which it is determined.
This report shall cover the year ending the preceding December 31st and shall
be filed on or before September 1, 1945, and June 1st thereafter, except as the
Commissioner In Charge may extend the time for filing. This report shall
be in addition to any and all other reports required by the Charter and
ordinances of the City, including franchises and permits. It shall be
sufficient hereunder if a copy of the report filed with the Commissioner of
Public Utilities of Oregon, with the Interstate Commerce Commission, or with the
Federal Communications Commission is filed with the Auditor.
