[R.O. 2011 § 615.150; R.O. 2009 § 113.40; CC 1981 § 16-142; Ord. No. 3493, 7-6-1967; Ord. No. 3765, 7-14-1970; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977; Ord. No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991; Ord. No. 04-7, 1-7-2004; Ord. No. 11-227 § 3, 11-4-2011]
A. 
Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the City shall pay the City as a license tax a sum equal to:
1. 
Eight percent (8%) of the gross receipts from such business;
2. 
Effective July 1, 2004, seven and eight-tenths percent (7.8%) of the gross receipts from such business;
3. 
Effective July 1, 2005, seven and six-tenths percent (7.6%) of the gross receipts from such business;
4. 
Effective July 1, 2006, seven and four-tenths percent (7.4%) of the gross receipts from such business;
5. 
Effective July 1, 2007, seven and two-tenths percent (7.2%) of the gross receipts from such business;
6. 
Effective July 1, 2008, seven percent (7.0%) of the gross receipts from such business;
7. 
Effective January 1, 2012, six and seven-tenths percent (6.7%) of the gross receipts from such business.
B. 
"Gross receipts" means the aggregate amount of all sales and charges of the commodities or services as herein described from the business of furnishing exchange telephone service in the City during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period. Gross receipts derived from the furnishing of such service to the City shall not be included in gross receipts, nor shall any tax be due on such gross receipts.
[1]
Note: Ord. No. 11-194 continued in effect the provisions of Ord. No. 04-07 which set this license tax at 7%, as required and allowed by Section 393.275, RSMo. Subsequently, Ord. No. 11-227 lowered the tax rate on this utility as set out above. Section 4 of said ordinance stated that it was not the intent of said ordinance to be construed to be a rollback or reduction of the 7% business license tax on gross receipts for purposes of the Hancock Amendment (Art. X, §§ 18, 23, Missouri Constitution).
[R.O. 2011 § 615.160; R.O. 2009 § 113.41; CC 1981 § 16-143; Ord. No. 3493, 7-6-1967; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977; Ord. No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991; Ord. No. 04-7, 1-7-2004]
Every person now or hereafter engaged in the business as described in Section 615.150 shall pay to the Director of Finance on or before the last day of each month an amount equal to the applicable percentage listed in Section 615.150(A) of such person's gross receipts from such business for the preceding month.
[R.O. 2011 § 615.170; R.O. 2009 § 113.42; CC 1981 § 16-144; Ord. No. 3493, 7-6-1967; Ord. No. 3765, 7-14-1970; Ord. No. 75-54, 9-17-1975; Ord. No. 77-45, 9-21-1977]
It is made the duty of every person engaged in furnishing exchange telephone service as described in Section 615.150 to file with the City Clerk on or before the last day of each month a sworn statement of the gross receipts from such business for the calendar month preceding the filing of such statements. The City Clerk or his/her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access to, at all reasonable times, the books, documents, papers and records of such person or persons to ascertain the accuracy thereof.
[R.O. 2011 § 615.180; R.O. 2009 § 113.43; CC 1981 § 16-145; Ord. No. 3493, 7-6-1967]
All such persons, firms, companies or corporations mentioned in Section 615.150 on the request of any person shall remove or raise or lower their wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires and payment in advance may be required. Not less than forty-eight (48) hours' notice shall be given to arrange for such temporary wire changes.
[R.O. 2011 § 615.190; R.O. 2009 § 113.44; CC 1981 § 16-146; Ord. No. 3493, 7-6-1967]
The right is hereby granted to all such persons, firms, companies or corporations mentioned in Section 615.150 to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of the City, so as to prevent such foliage from coming in contact with telephone wires and cables, all of such trimming to be done under the supervision and direction of the Governing Body of the City or any City Official to whom such duties have been or may be delegated.
[R.O. 2011 § 615.200; R.O. 2009 § 113.45; CC 1981 § 16-147; Ord. No. 3493, 7-6-1967]
The payments required by the provisions of this Chapter shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupation taxes heretofore imposed upon any person, firm, company or corporation engaged in the business described in 615.150, but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by the City.
[R.O. 2011 § 615.210; R.O. 2009 § 113.46; CC 1981 § 16-148; Ord. No. 84-11, 2-1-1984; Ord. No. 91-127, 7-1-1991]
The percentage of license tax in Section 615.160 shall be reduced annually on January 1, 1993 and each January first thereafter to yield an amount equal to the prior year's gross revenue adjusted for changes in the St. Louis area cost of living, increased costs for telephone usage, increased population and increased City area.