[Ord. No. 709 § 2, 6-13-1960; Ord.
No. 2407 § 1, 3-30-2006]
A.
Every person now or hereafter engaged in the business of supplying
electricity, gas or water for compensation for any purpose in the
City and every manufacturing corporation now or hereafter engaged
in the manufacture of gas for compensation for any purpose in 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.
B.
Telecommunications License Tax.
1.
Effective July 1, 2006 and as authorized and provided for by the
Municipal Telecommunications Business License Tax Simplification Act,
being Section 92.074 through Section 92.095, RSMo. (hereafter "the
Act"), every telecommunications company now or hereafter engaged in
the business of providing telecommunications service within the corporate
limits of the City shall pay, as a license tax, a municipal business
license tax sum equal to five percent (5%) of the gross receipts from
the retail sale of telecommunications service provided by each such
telecommunications company within the corporate limits of the City
that are subject to taxation pursuant to the provisions of the Act.
2.
The City Administrator is hereby authorized and directed to promulgate
and publish, when necessary, the revenue-neutral municipal business
license tax rates on the gross receipts from the retail sale of telecommunications
service provided by telecommunications companies, based on tax rate
information supplied by the Director of the Missouri Department of
Revenue.
3.
Effective July 1, 2006, as provided by the Act, the Director of the Missouri Department of Revenue is directed to collect, administer and distribute telecommunications business license tax revenues and therefore tax returns filed by telecommunications companies with the Director of the Missouri Department of Revenue, business license tax payments made by such telecommunications companies to the Director of the Missouri Department of Revenue pursuant to the Act and following any other such procedural requirements pursuant to the Act shall take the place of the procedures to be followed as set forth in Section 16-23 through Section 16-25.
4.
Definitions of terms in this Subsection (B) that are defined in the
Act shall be construed to have the meanings set forth in the Act.
5.
The provisions of this Subsection (B) shall be interpreted, construed
and applied consistent with the provisions of the Act.
6.
The City Clerk shall promptly mail a certified copy of this Section
to the Director of the Missouri Department of Revenue to notify the
Missouri Department of Revenue about the municipal business license
tax rate and other ordinance provisions.
7.
In the event that any provision or part of the Act shall be repealed or shall be declared unconstitutional, unenforceable or invalid by the final judgment on the merits of a court of competent jurisdiction when such final judgment on the merits is not subject to any appeal or any further appeal, then in such event it is the express intent and declaration of the City of Centralia, Missouri, through the Board of Aldermen that the provisions of Section 16-22 as the Section existed prior to March 30, 2006, when Centralia City Ordinance Number 2407 was adopted shall be reinstated, unaffected by the provisions of the Act, to the greatest extent possible to allow the City to receive all the license tax revenue as provided in the wording of Section 16-22 in effect before March 30, 2006, including the business license tax on supplying telephone service. Neither the telecommunications companies nor the City shall be entitled to any reimbursement or be required to pay any reimbursement for any sums paid after July 1, 2006, in good faith belief in the validity and constitutionality of the Act.
[1]
State Law Reference — For similar provisions, see RSMo.,
§§ 92.074 — 92.095.
Editor's Note — Ord. no. 2410 was passed in compliance
with HB209 of the 2006 Missouri legislative session. Provisions contained
in HB209 were subsequently deemed unconstitutional by the Missouri
Supreme Court on August 8, 2006 in City of Springfield, Appellant
V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently,
this ordinance was not codified and the provisions of ord. no. 2407
were retained.
[Ord. No. 709 § 3, 6-13-1960]
The tax required to be paid by this Article shall be in lieu of any other occupation tax required of any person engaged in the business described in Section 16-22, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, or the tax required of merchants or manufacturers for the sale of anything other than the services described in such Section, nor shall the tax herein required exempt any such person from the payment of any other tax which may lawfully be required, other than an occupation tax on the businesses described in Section 16-22.
[Ord. No. 709 § 5, 6-13-1960]
Every person engaged in any of the businesses described in Section 16-22 shall pay to the City Collector, on the fifteenth (15th) day of January, April, July and October, an amount equal to five percent (5%) of such person's gross receipts from such businesses for the preceding three (3) calendar months.
[Ord. No. 709 § 4, 6-13-1960]
It is hereby made the duty of every person engaged in any of the businesses described in Section 16-22 to file with the City Clerk on the fifteenth (15th) day of each January, April, July and October, a sworn statement of the gross receipts from such businesses for the three (3) calendar months preceding the filing of such statement. The City Clerk, or his duly authorized deputy, is hereby authorized to investigate the correctness and accuracy of the statement required, and for that purpose, shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[Ord. No. 2649 § 1, 9-19-2011]
As authorized by Section 393.275, RSMo., the City shall maintain
the tax rate of all its business license taxes on the gross receipts
of all utility corporation persons now or hereafter engaged in the
business of supplying electricity, gas or water for compensation for
any purpose in the City and every manufacturing corporation now or
hereafter engaged in the manufacture of gas for compensation for any
purpose in the City, without reduction, notwithstanding any increases
in any tariffs of such utility corporation or manufacturing corporation.
[1]
State Law Reference — See RSMo., § 393.275.
