City of Hazelwood, MO
St. Louis County
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Table of Contents
Table of Contents
Editor's Note—Ord. no. 3742-06 §2, dated April 26, 2006 stated "in the event that any part of this ordinance 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 In the event that the municipal telecommunications business license tax simplification act shall be repealed or shall be declared unconstitutional in total or in substantial part, it is the intent of the city to continue in effect the provisions of its ordinances as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".
Additionally, ord. No. 3743-06 §1, dated April 26, 2006, stated that for bills rendered on and after July 1, 2006, the revenue neutral tax rate shall be three and ninety-seven hundredths percent (3.97%). The City Manager shall publish the tax rate and shall notify the Director of the Department of Revenue of the State of Missouri in writing prior to May 15, 2006.

Section 645.010 Definitions.

[Ord. No. 3742-06 §1, 4-26-2006]
A. 
As used in this Chapter, 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 telegraph or local telephone exchange service for compensation in the City during the period, less credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
Effective July 1, 2006, to the extent required by Section 92.083, RSMo., as used in this Chapter:
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.
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 Chapter.

Section 645.020 Tax Levied.

[Ord. No. 3742-06 §1, 4-26-2006]
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, six percent (6%) of the gross receipts from non-residential users from such business in the City.
B. 
To the extent required by law, the City Manager of the City is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Hazelwood 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 six percent (6%) 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.

Section 645.030 Statement of Gross Receipts Required — Payment of Tax — Credit For Service Rendered City.

[Ord. No. 3742-06 §1, 4-26-2006]
A. 
All persons engaged in the businesses described in Sections 645.010 and 645.020 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 Hazelwood at the rate set forth in Section 645.020. 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.

Section 645.040 Other Occupational Taxes.

[Ord. No. 3742-06 §1, 4-26-2006; Ord. No. 4267-13 §1, 3-20-2013]
A. 
The tax required to be paid under Section 645.020 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 645.010 and 645.020. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Chapter shall be construed to exempt any person to which this Chapter is applicable from payment to the City of any other applicable taxes.
B. 
If such person is also engaged in activities or has facilities within the City which make it subject to a business license tax upon merchants, manufacturers and miscellaneous service providers under Chapter 605 of this Code, then, effective March 1, 2013, such person's business license tax under Chapter 605 shall not exceed three hundred thousand dollars ($300,000.00) per year.

Section 645.050 Investigation of Gross Receipts Statement.

[Ord. No. 3742-06 §1, 4-26-2006]
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 statement filed under the provisions of Section 645.030 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.

Section 645.060 Violations — Penalties.

[Ord. No. 3742-06 §1, 4-26-2006]
A. 
Any person engaged in any of the businesses described in Sections 645.010 and 645.020 who shall violate any of the provisions of this Chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be subject to punishment as provided in Section 100.130 of this Code.
B. 
Delinquent taxes under this Chapter 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 Chapter shall be the same as those provided in Chapter 144, RSMo.

Section 645.070 Construction.

[Ord. No. 3742-06 §1, 4-26-2006]
To the extent required by law, in all respects this Chapter shall be interpreted, construed and applied consistent with the requirements of Sections 92.074 to 92.098, RSMo.