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(1) Subject to the provisions of Chapter 6.24 of the Provo City Code and individually negotiated franchise agreements, there is hereby levied on all persons, businesses, public utilities and other entities using the public streets, alleys, sidewalks, parkways, poles, wires, cables or other equipment or public property of the City of Provo, a franchise fee or tax equal to six percent (6%) of the gross revenue attributable to the sale and use of the services provided by such person, business, public utility, or other entity.

(2) Within forty-five (45) days after the end of each month in a calendar year, any business taxed hereunder shall file with the City Treasurer a report of its gross revenue attributable to the sale and use of services specified hereunder rendered in competition with public utilities in the City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the business shall pay to the City Treasurer the amount of the tax due for the calendar month which is the subject of the said report.

(Enacted 1990-66, Am 1993-61, Am 1999-17)