§ 15.08.010. Purpose.

The rental for the privilege of using the streets, alleys, highways, easements and public places of the city provided for in this chapter is not charged as a tax but is made for the privilege now enjoyed and to be enjoyed by such persons of using the streets, easements, alleys and other public ways of the city in the conduct of their respective businesses; and such charges are additional to all ad valorem and franchise taxes and to all taxes of every nature whatsoever against the persons mentioned herein, and are additional to any payments provided for in the franchise of any such persons, and to any payments or free service now being supplied to the city by any such persons, whether provided for by franchise or by contract or agreement, express or implied, or by the provisions of any law or ordinance requiring the same; but such charges are not additional to any occupation tax paid to the city based on a percentage of the gross receipts of any such persons, nor additional to any gross receipts tax now being paid to the city by any such persons, whether by ordinance, contract or agreement, but the amount of the rental charge herein provided for shall be such that when added to the amount of any such occupation tax measured by a percentage of gross receipts or by gross receipts tax or charge being paid by any such persons shall amount to a total of two percent of the gross receipts received by such person from its business conducted in the city for the preceding year.

(Prior code § 21-25)