A. There is hereby levied upon the business of every entity or person engaged in the business in West Point City, Utah, of supplying basic local exchange telephone services, as defined in WPCC 3.10.010 in competition with any person or entity supplying public utility service, an annual license tax equal to six percent of the gross revenue derived from the sale and use of such competitive services sold, used or delivered within the corporate limits of West Point City, after January 1, 2001. The annual license tax imposed by this section shall not apply to any entity or person subject to the public utility license tax imposed by WPCC 3.10.010 or to municipal bodies or entities created thereby.

B. Definitions.

C. Remittance Date. Within 45 days after the end of each month in a calendar year, any company or person taxed hereunder shall file with the city manager of West Point City a report of its gross revenue derived from the sale and use of its services specified hereunder rendered in competition with public utilities in West Point City, together with a computation of the tax levied hereunder against such business. Coincidental with the filing of such report, the said company or person shall pay to the city the amount of the tax due for the calendar month which is the subject of the said report. [Code 2000 § 4-5-2].