6.92.100 Bus operators.


Every person carrying on the business of transporting persons for hire or compensation by or upon a bus upon or over any street in this City, which business includes the loading or discharging of passengers on the streets of this City; and every person who furnishes any bus for such transportation of persons under a lease or rental agreement when, pursuant to the terms thereof, the person operates the bus furnished or exercises any control of, or assumes any responsibility for, or engages either in whole or in part in such transportation of persons in the bus furnished; shall pay an annual license fee of two percent of the gross receipts of such business during the fiscal year July 1, 1947, to June 30, 1948, and each such successive fiscal year. The tax shall be computed on all gross receipts received on and after July 1st, 1947.
The license fee due hereunder shall be paid to the City by the operator in January, April, July and October of each year for the three months immediately preceding the month in which payment is made. For the year 1947 the first payment shall be made in October, 1947.
In the event any payment due hereunder is not made prior to the 15th day of the month next succeeding when it is due, there shall be added thereto a ten percent penalty.
The tax shall be computed on that proportion of the total quarter annual gross receipts of the operator which the revenue-producing mileage operated in streets within this City during the four base weeks bears to the total revenue-producing mileage operated in said base weeks.
In determining the amount of the first payment to be made by the operator pursuant to this Section, the apportionment of the total gross receipts of the operator for the period involved shall be based upon the proportion which the number of bus revenue miles operated by the operator within the City during the base week in July, 1947, bears to the total number of bus revenue miles operated during said week.
For the purpose of determining the amounts of the second and third payments to be made by the operator, there shall be made a similar apportionment based upon, respectively, the first two and the first three base weeks.
For the purpose of determining the amounts of payments to be made pursuant to this Section, the full cash value of any consideration received by the operator in a form other than cash, shall be included in the gross receipts. Receipts from the sale of tokens, tickets and passes and from all contracts by the terms of which the operator agrees to furnish transportation, shall be receipts arising from the transportation of persons or property as the case may be; regardless of whether such transportation actually be furnished.
In determining the gross receipts of any business described herein, there shall be deducted from its receipts of operation all amounts paid by the business for bridge, highway, freeway or ferry tolls in connection with the operation of its busses.
Any monies paid to the City pursuant to a franchise granted to any such person by the City may be credited to the amount due hereunder; such credit shall be on a yearly basis and the amount due under this Code shall be the difference between the amount paid pursuant to the franchise and the amount due under this Code.
Nothing in this Section shall be construed as requiring a license or the payment of a license fee which this City is prohibited from imposing under the Constitution or laws of the United States, or the Constitution or laws of the State. (Prior code Sec. 6909)