[CC 1989 §6-30]
Every light and power company, their successors and assigns generating, manufacturing, selling, distributing, transmitting, supplying and furnishing electricity, electric power, electric energy and electric service ("licensee") in the City shall for the privilege of doing business and engaging in said occupation therein pay to the City a license and occupation tax.
[CC 1989 §6-31]
The license and occupation tax herein provided shall be a sum equal to four and seven hundred sixty-two thousandths percent (4.762%) of the gross receipts derived from the transaction of licensee's business within the City.
[CC 1989 §6-32]
A. 
The term "gross receipts", when used in this Article, shall mean:
1. 
Except as provided in Section 144.012, RSMo., means the total amount of the sale price of the sales at retail including any services other than charges incident to the extension of credit that are a part of such sales made by the businesses herein referred to, capable of being valued in money, whether received in money or otherwise; except that, the term "gross receipts" shall not include the sale price of property returned by customers when the full sale price thereof is refunded either in cash or by credit. In determining any tax due under Sections 144.010 to 144.525, RSMo., on the gross receipts, charges incident to the extension of credit shall be specifically exempted. For the purposes of Sections 144.010 to 144.525, RSMo., the total amount of the sale price above mentioned shall be deemed to be the amount received.
2. 
It shall also include the lease or rental consideration where the right to continuous possession or use of any article of tangible personal property is granted under a lease or contract and such transfer of possession would be taxable if outright sale were made and, in such cases, the same shall be taxable as if outright sale were made and considered as a sale of such article, and the tax shall be computed and paid by the lessee upon the rentals paid
B. 
"Gross receipts" shall not include:
1. 
Late charges and interest collected and received by licensee.
2. 
All monies collected and received by licensee from the following customers of licensee: churches, schools and church schools.
C. 
The term "light and power company", when used in this Article, shall include every corporation, company, association, firm and individual which is an "electrical corporation" owning and operating an "electric plant" as a "public utility" within the meaning of and as defined in the Gas, Electric, Water, Heating and Sewer Companies Law (Chapters 386 and 393, RSMo.).
[CC 1989 §6-33]
A. 
The licensee shall pay the tax herein provided monthly or quarterly, said tax to be computed upon the basis of gross receipts collected and received by licensee which are subject to said tax from the first (1st) day through the last day of each month or quarter during which licensee is doing business and engaged in said occupation.
B. 
The exact date after the end of each month/quarter on which licensee shall pay the tax herein provided, the form and contents of reports filed by licensee with the City showing the gross receipts which are subject to said tax and the date on which said reports are due shall be as mutually agreed upon by the City and the licensee.
C. 
The license and occupation tax herein provided shall be in addition to all other taxes, payments or fees now or hereafter required by law or ordinance.
[1]
Editor's Note—Ord. no. 7223 appears to have been 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. The sections in this article may be affected by the above action.
[Ord. No. 7223 §1, 4-24-2006]
A. 
As used in this Article, the term "gross receipts" means the aggregate amount of all sales and charges, exclusive of sales and charges for the commodities or services relative to the business of supplying telephone or telephone service for compensation in the City during the period, less credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
B. 
Effective July 1, 2006, to the extent required by Section 92.083, RSMo., as used in this Article:
1. 
The term "gross receipts" shall be construed to mean all receipts from the retail sale of telecommunications service taxable under Section 144.020, RSMo., and from any retail customer now or hereafter exempt from State sales tax; and
2. 
The terms "telephone service", "telecommunications service", "telecommunications", "local exchange service", "local exchange telephone transmission service", "exchange telephone service" and similar terms shall be construed to mean telecommunications service as defined in Section 92.077, RSMo., which as of the date of adoption hereof provides that "telecommunications service" has the same meaning as such term is defined in Section 144.010, RSMo., which in turn as of the date of adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means, further provides that as used in this definition, "information" means knowledge or intelligence represented by any form of writing, signs, signals, pictures, sounds or any other symbols and further provides that "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:
a. 
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;
b. 
Answering services and one-way paging services;
c. 
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
d. 
Cable or satellite television or music services.
C. 
The phrase "to the extent required by law" shall mean that the action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under this Article.
[Ord. No. 7223 §1, 4-24-2006]
A. 
Every person now or hereafter engaged in the business of selling telephone or telegraph service for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, two and one-half percent (2.5%) of the gross receipts from such business in the City.
B. 
To the extent required by law, the City Clerk of the City is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Webb City for bills to be rendered on or after July 1, 2006, based on the rate information supplied by the Director of Revenue of the State of Missouri.
C. 
Effective July 1, 2006, to the extent required by law, notwithstanding the provisions of any municipal business license tax (as defined in Section 92.077, RSMo.) ordinance, this tax shall be based solely and exclusively on those gross receipts of telecommunications companies (being any company doing business in the State of Missouri that provides telecommunications service) for the retail sale of telecommunications services which are subject to taxation under Sections 144.010 and 144.020, RSMo.
D. 
To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be two and one-half percent (2.5%) or the revenue neutral rates as promulgated and published herein, whichever is higher.
E. 
To the extent required by law, for bills rendered on and after July 1, 2007, the tax rate shall be adjusted as promulgated and published by the Director of the Department of Revenue for the State of Missouri pursuant to Section 92.086, RSMo. The City shall notify the Director of the Department of Revenue in writing within thirty (30) days of any change in the tax rate to the extent required by Section 92.086, RSMo.
[Ord. No. 7223 §1, 4-24-2006]
A. 
All persons engaged in the businesses described in this Article in the City are hereby 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 to the City of Webb City at the rate set forth herein. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
B. 
Effective July 1, 2006, to the extent required by law, the Director of the Department of Revenue for the State of Missouri shall collect, administer and distribute telecommunications business license tax revenues in accordance with the provisions of Sections 92.074 to 92.098, RSMo., and returns filed by telecommunications companies with the Director and tax payments made by such companies to the Director pursuant to such Statutes shall take the place of the statements and payments described above.
[Ord. No. 7223 §1, 4-24-2006]
The tax required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 620.050 and 620.060. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[Ord. No. 7223 §1, 4-24-2006]
The Finance Director and such other persons may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of this Article and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. Effective July 1, 2006, any audit of a telecommunications company for purposes of Sections 92.074 to 92.098, RSMo., shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[Ord. No. 7223 §1, 4-24-2006]
A. 
Any person engaged in any of the businesses described in this Article who shall violate any of the provisions of this Article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be subject to punishment as provided in Section 100.110 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.
C. 
To the extent required by law, unless specifically stated otherwise in Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement mechanisms, tax refunds, tax protests, assessments and all other procedures regarding the tax imposed by this Article shall be the same as those provided in Chapter 144, RSMo.
[Ord. No. 7223 §1, 4-24-2006]
To the extent required by law, in all respects this Article shall be interpreted, construed and applied consistent with the requirements of Sections 92.074 to 92.098, RSMo. It is hereby declared to be the intention of the City Council that each and every part, Section and Subsection of this Article shall be separate and severable from each and every other part, Section and Subsection hereof and that the City Council intends to adopt each said part, Section and Subsection separately and independently of any other part, Section and Subsection. In the event that any part of this Article shall be determined to be or to have been unlawful or unconstitutional, the remaining parts, Sections and Subsections shall be and remain in full force and effect. In the event that the Municipal Telecommunications Business License Tax Simplification Act shall be repealed or shall be declared unconstitutional in total or in substantial part, it is the intent of the City to continue in effect the provisions of the Municipal Code as they existed prior to the effective date of the Act, unaffected by the provisions of the Act to the greatest extent possible without preventing the City from receiving tax revenues under this Article.