[Ord. No. 1766 §1, 7-6-1948]
The word "person", when used in this Chapter,
shall include any individual, firm, co-partnership, joint partnership,
joint venture, association, corporation, estate, business trust, trustee,
receiver, syndicate or any other group or combination acting as a
unit, in the plural as well as the singular number.
[Ord. No. 1766 §2, 7-6-1948]
After the first (1st) day of August, 1948, no person shall carry
on, conduct or engage in the business of supplying telephone service
for compensation in the City of Salem, Missouri, without first having
obtained a license so to do.
[Ord. No. 1766 §3, 7-6-1948]
Every person who after the first (1st) day of August, 1948,
shall carry on, conduct or engage in the business of supplying telephone
service for compensation in the City of Salem, Missouri, shall pay
to said City as a license tax a sum equal to five per centum (5%)
of the gross receipts from such business in said City, to be determined
as hereinafter provided.
[Ord. No. 1766 §4, 7-6-1948]
A.
Every
such person shall, on or before the first (1st) day of August, 1948,
and on or before the first (1st) day of each succeeding January and
July, file with the City Clerk of the City of Salem, Missouri, an
application in writing for a license to conduct such business in said
City for a period ending on the first (1st) day of January or the
first (1st) day of July then next following, as the case may be. Such
application shall be made in such form as the City Clerk may prescribe.
Such application shall contain a statement setting forth an estimate
of the gross receipts from such business in said City during the period
for which such license shall be applied for.
B.
At the time of the filing of such application every such person shall pay or cause to be paid to the City Collector of said City the license tax provided for in Section 617.030 hereof, upon payment thereof the City Clerk shall issue to such person a license entitling such person to conduct such business in said City for the period of time ending on the first (1st) day of January or the first (1st) day of July then following, as the case may be.
C.
On
or before the twentieth (20th) day following the date upon which any
such license shall expire, the person holding a license to carry on,
conduct or engage in the business of supplying telephone service for
compensation in said City shall file with the City Clerk of the City
of Salem a sworn statement setting forth the gross receipts from such
business in said City for and during the period within which such
license was in effect.
D.
If
in any case such sworn statement shall show that such person has paid
a license tax hereunder, based on an estimate theretofore filed, which
is in an amount less than the amount of such tax based upon the sworn
statement of actual gross receipts, then such person shall, at the
time of filing such sworn statement, pay or cause to be paid to the
City Collector of said City the balance due as shown by such sworn
statement.
E.
If
in any case such sworn statement shall show that such person has paid
a license tax hereunder, based on an estimate theretofore filed, which
is in excess of the amount of such tax based upon the statement of
actual gross receipts, then the City shall refund to such person a
sum equal to such excess as shown by such statement.
[Ord. No. 1766 §5, 7-6-1948]
The City Clerk of the City of Salem, Missouri, or any other person authorized by the Board of Aldermen of said City, shall have free access at all reasonable times to the books and records of any person carrying on, conducting or engaging in any business described in this Chapter for the purpose of verifying the correctness and accuracy of the statements required to be made by the provisions of Section 617.040 hereof.
[Ord. No. 1766 §6, 7-6-1948]
Every such person who shall fail, neglect or refuse to apply for such license, or who shall fail, neglect or refuse to pay the license tax herein provided for, or who shall fail, neglect or refuse to file the sworn statement herein provided for, or who shall make any false or fraudulent statement under the provisions of this Chapter, or who shall interfere with the City Clerk or other person delegated by the Board of Aldermen of the City of Salem, Missouri, in the performance of any of the duties herein provided for, shall be guilty of an ordinance violation and, upon conviction thereof, shall be penalized as set forth in Section 100.230, and each day of such failure, neglect or refusal, in any such case, shall constitute a separate offense.
[Ord. No. 1766 §7, 7-6-1948]
In addition to the penalties herein provided, the license of
any person who shall have been convicted of violating any of the provisions
of this Chapter may, at the option of the Board of Aldermen of the
City of Salem, Missouri, be revoked by said Board of Aldermen without
notice.
[Ord. No. 1766 §8, 7-6-1948]
The tax herein levied shall be in lieu of any other occupational tax required of any person engaged in any of the businesses described in Section 617.020 of this Chapter, but nothing herein contained shall be construed to exempt any such person from the payment to the City of Salem, Missouri, of the tax which said City may now or hereafter levy upon the real or personal property belonging to any such person, nor any tax now or hereafter levied upon anything other than telephone service, nor shall the payment of the tax herein levied exempt any such person from the payment of any other tax which may lawfully be levied, other than an occupational tax on the business described in said Section 617.020.
