[1]
Editors' Note—To the extent permitted by the 2007 Video
Services Providers Act, the Council of the City of Olivette, Missouri,
hereby ratifies all existing agreements, franchises, code provisions
and ordinances regulating cable television operators and other video
service providers, including the imposition of a franchise fee of
five percent (5%) imposed on the gross revenues of all such providers,
and further declares that such agreements, franchises and ordinances
shall continue in full force and effect until expiration as provided
therein, or until pre-empted by the issuance of video service authorizations
by the Missouri Public Service Commission or otherwise by law, but
only to the extent of said pre-emption. Previous Article V. Cable
and Communications Services Code still remains in force and effect
to the extent permitted by this note and not superseded by the new
material set out in this article.
[Ord. No. 2375 §1, 6-24-2008]
As used in this Article, the following terms shall have the
following meanings unless otherwise defined by context:
The aggregate amount of all sales and charges relative to
the business of supplying telecommunications service for compensation
in the City during any period, less discounts, credits, refunds, sales
taxes and uncollectible accounts actually charged off during the period.
Knowledge or intelligence represented by any form of writing,
signs, signals, pictures, sounds or any other symbols.
The transmission of information by wire, radio, optical cable,
coaxial cable, electronic impulses or other similar means including,
but not limited to, telephone service, local exchange service, local
exchange telephone transmission service, exchange telephone service,
data transmission service and wireless telephone service, but "telecommunications service" does not include the following
if such services are separately stated on the customer's bill or on
records of the seller maintained in the ordinary course of business:
Access to the Internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunications service used to provide such access;
Answering services and one-way paging services;
Private mobile radio services which are not two-way commercial
mobile radio services such as wireless telephone, personal communications
services or enhanced specialized mobile radio services as defined
pursuant to Federal law; or
Cable or satellite television or music services.
[Ord. No. 2375 §1, 6-24-2008]
Every person now or hereafter engaged in the business of selling
telecommunications service for compensation for any purpose in the
City shall pay to the City, as a license or occupation tax, ten percent
(10%) of the gross receipts from such business in the City, which
tax shall be lieu of any other occupation tax required of any person
engaged in any of the businesses described in this Article.
[Ord. No. 2375 §1, 6-24-2008]
A.
All persons
engaged in the businesses described in this Article are required to
file with the Finance Director a sworn statement showing the gross
receipts of such business within the City. For the business transacted
and the gross receipts each month, a statement shall be due and filed
by the last day of the following month. At the same time the statement
is required to be filed, payment of the tax due on the gross receipts
reported in the statement shall be made. The payment shall be a license
to operate for the month immediately succeeding the month in which
the payment is made.
B.
The Finance
Director 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 gross receipts statement and for that
purpose shall have access at all reasonable times to the books, documents,
papers and records of any person filing such statement.
[Ord. No. 2375 §1, 6-24-2008]
A.
Any person who shall violate any of the provisions of this Article shall be subject upon conviction to punishment as provided in Section 100.180 of this Code.
B.
Delinquent
taxes under this Article shall be subject to the penalties as provided
for by other ordinances of the City, now or hereafter enacted, relating
to penalties upon delinquent taxes.
