Any fees, charges or civil penalties provided for in this title or imposed by a right-of-way use agreement issued pursuant to this title and any reimbursement or other compensation required herein, whether fiduciary or in-kind, are separate from, and in addition to, any and all federal, state, local, and city taxes as may be levied, imposed or due from a telecommunications carrier or provider, its customers or subscribers or on account of the lease, sale, delivery or transmission of telecommunications services. (Ord. 5061 § 2, 1998.)