All railroad companies, express companies, street railway companies, navigation companies, waterworks companies, power companies, light companies, telephone companies, telegraph companies and parlor, dining and sleeping car companies exercising the right and privilege of doing business or operating under the authority of any grant of authority or permission of this State, whether by direct enactment of the General Assembly or otherwise, and also foreign nonresident corporations engaged in like business and exercising similar rights and privileges, shall, in addition to the information required by Section 12-19-20, also state in such report to the Department of Revenue:
(1) The nature of the company or corporation and under the laws of what state it was organized;(2) In the case of express companies, the entire receipts, including all sums earned or charged, whether actually received or not, for business done in the State by each agent of such company doing business in this State, giving the name of the office for the fiscal year then next preceding for and on account of such company, including its proportion of gross receipts for business done by such company within the State in connection with other companies and also the total amount of such receipts for business done within the State;(3) In case of telegraph and telephone companies, the entire gross receipts including all sums earned or charged, whether actually received or not, for the fiscal year next preceding, from whatever source derived, whether messages, telephone tolls, rentals or otherwise, for business done within this State at each office within this State, giving the name of the office and the total receipts of the company for such period in this State from business done within this State;(4) In the case of each railroad or street railway situated wholly within the State, the gross earnings from its operation, and in case of each railroad or street railway located partly within and partly without the State, the gross earnings from the operation of the entire line for the fiscal year next preceding, with the number of miles of line within the State and the miles of line without the State; or(5) In the case of navigation companies, waterworks companies, power companies, light companies, the entire gross receipts of the company, including all sums earned or charged, whether actually received or not, for business done within this State for the fiscal year then next preceding, including the company's portion of gross receipts for business done by it within this State in connection with other companies.1993 Act No. 181, Section 1548, eff 7/1/1993; 1922 (32) 947; 1932 Code Section 2678; 1942 Code Section 2678; 1952 Code Section 58-12; 1962 Code Section 58-12.