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business license tax simplification act shall be repealed or shall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.
[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.
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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.
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[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.
[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.
[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.
[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.
[Ord. No. 3742-06 §1, 4-26-2006]
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.
[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.
