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City of Park Hills, MO
St. Francois County
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Table of Contents
Table of Contents
Code
New Laws (20) Index
[R.O. 2016 § 660.010; CC 1994 § 4.100(2a,b); Ord. No. 594-04 §§ 1 — 2, 12-14-2004; Ord. No. 677-06 § 1, 3-27-2006; Ord. No. 1012-13 §§ 1 — 2, 1-8-2013; Ord. No. 1061-14 § 1, 1-14-2014]
A. 
Gross receipts tax shall be as follows:
1. 
Every person, firm, company or corporation now or hereafter engaged in the business of supplying or furnishing any electricity, water or gas for compensation to an end user within the City shall pay to the City, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business in said City, to be determined as hereinafter provided. This shall include any transportation or delivery of the services through the rental of the mode of transportation or the fee for transporting the electricity, water or gas bought outside of the City limits and transported to a place of business in the City.
2. 
Gross receipts tax on cable television and all other video service providers shall be as provided for in Chapter 655.
[1]
Editor's Note: Ord. No. 677-06 § 2, adopted 3-27-2006, repealed former § 660.020, Telephone Service Defined, which derived from Ord. No. 501-03 § 1, 12-9-2003.
[R.O. 2016 § 660.030; Ord. No. 502-03 § 1, 12-9-2003; Ord. No. 506-04 §§ 1 — 2, 1-13-2004; Ord. No. 677-06 § 3, 3-27-2006; Ord. No. 1061-14 § 2, 1-14-2014]
If any person, firm, company or corporation now or hereafter engaged in any business regarding which a gross receipts tax is imposed by this Chapter shall fail or refuse to pay said tax, except as otherwise provided by law, the interest provisions of Section 144.170, RSMo., and the penalty provisions of Section 144.250, RSMo., relating to delinquent sales taxes shall apply to any delinquent payments of the gross receipts tax.
[R.O. 2016 § 660.040; Ord. No. 677-06 § 4, 3-27-2006; Ord. No. 680-06 §§ 1 — 2, 4-25-2006; Ord. No. 726-07 § 1, 4-10-2007]
A. 
The term "telephone service" as used in Sections 660.040 through 660.100 of this Chapter means the service ordinarily and popularly ascribed to it including, without limitation, the transmission of messages and conversations through use of local, toll and wide area telephone service; private line services; land line services; cellular telephone services; and maritime and air-to-ground telephone service. Telephone service includes the transmission of information over telephone lines and other telephone media for facsimile transfers. Telephone service does not include value-added services including computer processing applications used to act on the form, content, code and protocol of the information for purposes other than transmission.
B. 
A subscriber of telephone service is any individual, business, corporation or other entity who uses, or maintains for use, equipment necessary to transmit information over telephone lines. Telephone lines refer to any means of transmitting telephone messages, including, but not limited to, wire, radio transmission, microwave and optic fiber technology.
[R.O. 2016 § 660.050; Ord. No. 677-06 § 5, 3-27-2006; Ord. No. 680-06 §§ 3 — 4, 4-25-2006; Ord. No. 726-07 § 2, 4-10-2007]
Every person now or hereafter engaged in the business of selling telephone service for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, five percent (5%) of the gross receipts from such business in the City.
[1]
Editor's Note: Ord. No. 726-07 §§ 3 — 4, adopted 4-10-2007 repealed the former §§ 660.060, Statement of gross receipts required — payment of tax — credit for services rendered City, and 660.070, Tax to be in lieu of other occupation taxes. Former §§ 660.060 and 660.070 derived from Ord. No. 677-06 §§ 6 — 7, 3-27-2006.
[R.O. 2016 § 660.080; Ord. No. 677-06 § 8, 3-27-2006; Ord. No. 680-06 §§ 5 — 6, 4-25-2006; Ord. No. 726-07 § 5, 4-10-2007]
The City Administrator and such other persons as may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any taxes paid under the provisions of Sections 660.040 through 660.100 of this Chapter, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person paying such tax.
[R.O. 2016 § 660.090; Ord. No. 677-06 § 9, 3-27-2006; Ord. No. 726-07 § 6, 4-10-2007]
A. 
Any person engaged in any of the businesses described in Section 660.040 who shall violate any of the provisions of Sections 660.040 through 660.090 of this Chapter shall be deemed guilty of a violation, and upon conviction thereof shall be punished pursuant to Section 100.200 of this Code.
B. 
If any person, firm, company or corporation now or hereafter engaged in the business of distributing, transporting, supplying or selling any telephone service for compensation in the City shall fail or refuse to pay the tax imposed by this Chapter, such person, firm, company or corporation shall be charged and it shall be the duty of the City Collector to collect and account for a penalty of two percent (2%) per month or fractional part thereof of the delinquent tax until paid.
[1]
Editor's Note: Ord. No. 726-07 § 7, adopted 4-10-2007, repealed former § 660.100, Construction," which derived from Ord. No. 677-06 § 10, 3-27-2006; Ord. No. 680-06 § 8, 4-25-2006.