ARTICLE XII


ESSENTIAL UTILITY FRANCHISE FEE


SEC.

12-200.00 Fee For Franchises On Essential Utilities


    A uniform annual franchise fee of two percent (2%), as evidenced by the attached table and fee schedule, [shall] be imposed on all new and renewed franchises established and hereinafter to be granted and/or established by the St. Tammany Parish Police Jury pursuant to Louisiana Revised Statute 33:4361(A) 1, 2, 3 and 4; said franchise fee is being imposed due to financial emergency that exist[s] in the Parish General Fund as a result of state mandated costs; said franchise fee of two percent (2%) shall be computed on the gross sales or revenue derived from that portion of St. Tammany Parish being, lying and situated outside the corporate limits of any village, town or municipality. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.01 Quarterly Payments Of Fee


    The franchise fee shall be payable quarterly on or before April 15 for the first quarter, July 15 for the second quarter, October 15 for the third quarter, and January 15 for the fourth quarter for the year of 1990. Attached to the payment of the franchise fee will be a statement showing the gross sales or revenue derived from the unincorporated portions of St. Tammany Parish for the months reported. Delinquent balances shall accrue interest at twelve percent (12%) per annum beginning on the first day following the due date of the payment of said franchise fee. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.02 Duty Of Franchisee


    A.    It shall be the duty of every franchisee required to make a report and pay any fee under this Article to keep and preserve suitable records of the gross sales or revenue subject to this Article, and such other books of account as may be necessary to

determine the amount of tax due hereunder, and other information as may be required by the Parish Treasurer; and it shall be the duty of every such franchisee, moreover, to keep and preserve for a period of three (3) calendar years, in addition to the current year, all records of gross sales or revenue subject to this Article; and all such books or other records shall be open to examination at all reasonable hours by the Parish Treasurer or any of his authorized agents.

    B.    Any information required during the conduct of the audit shall be furnished to the Parish Treasurer or his duly authorized agent without cost. Such information may include, but is not limited to specialized reports accumulating data from electronic data processing records.

SEC.

12-200.03 Failure To Report


    In the event any franchisee fails to make a report and pay the franchise fee as provided by this Article, or in case the franchisee makes a grossly incorrect report or a report that is false or fraudulent, it shall be the duty of the Parish Treasurer to make an estimate for the delinquent reporting period of gross sales or revenue of such franchisee and assess and collect the fee and interest, plus penalty, if such have accrued, on the basis of such assessment, which shall be considered prima facie correct, and the burden to show the contrary shall rest upon the franchisee. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.04 Fraudulent Return Of Franchisee


    Any franchisee, its agent or employee, required to make, render, sign or verify any return as aforesaid, who makes a false or fraudulent return with intent to evade a fee hereby imposed, or fails to comply with any provision of this Article shall be guilty of a misdemeanor, and upon conviction shall be fined not more than TWO HUNDRED DOLLARS ($200.00), or be imprisoned in jail for not more than sixty (60) days, or shall be punished by both fine and imprisonment, at the discretion of the court. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.05 Authority Of Parish Treasurer


    The Parish Treasurer shall be authorized to enter into a formal installment payment agreement with a taxpayer for the collection of past due fee, penalty and interest, when in his opinion it is in the best interest of the Parish to do so. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.06 Exemption Defined


    Any public or governmental entity supported by tax dollars is hereby exempt from this annual fee. (Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-200.08 Schedule Of Franchise Fees


If Amount of Gross Receipts
are As Much As:
$            0
        50,000
        100,000
        150,000        200,000
        250,000
        500,000
        750,000
     1,000,000    
     1,250,000
     1,500,000
     1,750,000
     2,000,000
     2,250,000
     2,500,000
     3,000,000
     3,500,000
     4,000,000
     4,500,000
     5,000,000
     5,500,000
     6,000,000
     6,500,000
     7,000,000
     7,500,000
     8,000,000
     8,500,000
     9,000,000
     9,500,000
    10,000,000
    11,000,000
    12,000,000
    13,000,000
    14,000,000
    15,000,000
    16,000,000
    17,000,000
    18,000,000But Less Than:        

$         50,000
     100,000    
        150,000
        200,000
        250,000
        500,000
        750,000
     1,000,000    
     1,250,000
     1,500,000
     1,750,000
     2,000,000
     2,250,000
     2,500,000
     3,000,000
     3,500,000
     4,000,000
     4,500,000
     5,000,000
     5,500,000
     6,000,000
     6,500,000
     7,000,000
     7,500,000
     8,000,000
     8,500,000
     9,000,000
     9,500,000
     10,000,000
     11,000,000
     12,000,000
     13,000,000
     14,000,000
     15,000,000
     16,000,000
     17,000,000
     18,000,000
     19,000,000
    
    The Annual Fee Shall Be:

$        1,000
        2,000
        3,000
        4,000
        5,000
     10,000
     15,000
     20,000
     25,000
     30,000
     35,000
     40,000
     45,000
     50,000
     60,000
     70,000
     80,000
     90,000
     100,000
     110,000
     120,000
     130,000
     140,000
     150,000
     160,000
     170,000
     180,000
     190,000
     200,000
     220,000
     240,000
     260,000
     280,000
     300,000
     320,000
     340,000
     360,000
     380,000

         19,000,000
     20,000,000
     25,000,000
     30,000,000     35,000,000
     20,000,000
     25,000,000
     30,000,000
     35,000,000
     40,000,000
    

    
    
     400,000
     500,000
     600,000
     700,000
     800,000(Ord. No. 89-1207, adopted 12/21/89)

SEC.

12-201.00 Service Monitoring Fee


    1. A uniform service monitoring fee of two percent (2%) on gross sales derived from the unincorporated portions of St. Tammany Parish is hereby imposed on all municipally owned utility companies currently operating in the Parish without a valid, written service agreement, on all renewed service agreements with municipal utility companies currently operating in the Parish with a valid, written service agreement, and on all publicly owned utility companies that wish to establish a franchise service area in unincorporated portions of St. Tammany in the future pursuant to La. R.S. 33:4361, said service agreement fee is being imposed to fund the monitoring of all activities associated with the placement and location of public utilities in Parish rights-of-way.

    2. The service agreement fee will be computed according to the two percent (2%) schedule listed in Sec. 12-200.08 and payable quarterly on or before April 15 for the first quarter, July 15 for the second quarter, October 15 for the third quarter, and January 15 for the fourth quarter. Attached to the payment of the franchise fee will be a statement showing the gross sales or revenue derived from the unincorporated portions of St. Tammany Parish for the months reported. Delinquent balances shall accrue interest at twelve percent (12%) per annum beginning on the first day following the due date of the payment. (Ord. No. 97- 2710, adopted 08/21/97)

Cross Reference: Sec. 2-009.00(F), Sec. 20-020.02, and Appendix A



ST. TAMMANY PARISH
CODE OF ORDINANCES