City of Chillicothe, MO
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2024-03-11
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Title VI Business and Occupation
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Chapter 635 Gross Receipts Tax
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Article I Telephone Companies
- Adopting Ordinance
- Ch AO Adopting Ordinance
- City Charter
- Ch C City Charter
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 Elections
- Ch 110 City Council and Mayor
- Ch 115 Administration
- Ch 120 Officers and Employees
- Ch 125 Personnel
- Ch 130 Courts
- Ch 135 Purchasing
- Ch 140 Boards and Commissions
- Ch 145 Taxation
- Ch 150 Economic Development
- Ttl II Public Health, Safety and Welfare
- Ch 200 Police Department
- Ch 203 Fire Prevention and Fire Protection
- Ch 205 Animals and Fowl
- Ch 210 Offenses
- Ch 215 Nuisances
- Ch 217 Abandoned Property
- Ch 220 Human Rights
- Ch 225 Emergency Management
- Ch 230 Parks and Recreation
- Ch 235 Garbage and Refuse
- Ch 240 Food Services Establishments
- Ch 245 Railroads
- Ch 246 Cargo Containers and Portable Storage Units
- Ttl III Traffic Code
- Ch 300 General Provisions
- Ch 305 Traffic Administration
- Ch 310 Enforcement and Obedience To Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets and Alleys
- Ch 335 Stop and Yield Intersections, Railroad Crossings
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Alcohol-Related Traffic Offenses
- Ch 345 Pedestrians' Rights and Duties
- Ch 347 Regulations Concerning Schools and School Buses
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing or Parking Prohibited in Specified Places
- Ch 360 Stopping For Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited On Certain Streets
- Ch 370 Vehicle Equipment
- Ch 375 Bicycles and Motorized Bicycles
- Ch 380 Licensing Requirements
- Ch 385 Abandoned Vehicles
- Ch 390 Weather Emergencies
- Sch I Speed Limits
- Sch II Stop and Yield Intersections
- Sch III Parking Restrictions
- Ttl IV Land Use
- Ch 400 Administration and Planning
- Ch 405 Zoning Regulations
- Ch 410 Subdivision Regulations
- Ttl V Building and Occupation
- Ch 500 Building Codes and Building Regulations
- Ch 505 Streets, Sidewalks and Other Public Places
- Ch 510 Storm Water Management
- Ch 515 Rights-Of-Way Management
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Business Licenses and Business Regulations
- Ch 610 Peddlers and Solicitors
- Ch 615 Cigarette Tax
- Ch 620 Pawnshops
- Ch 625 Adult Businesses
- Ch 630 Vehicles for Hire
- Ch 635 Gross Receipts Tax
- Ch 635 Art I Telephone Companies
- § 635.010 Tax Levied.
- § 635.020 Statement of Gross Receipts.
- § 635.030 In Lieu of Merchant's Tax.
- Ch 640 Junk Yards
- Ch 650 Marijuana
- Ttl VII Utilities
- Ch 700 General Provisions
- Ch 705 Board of Public Works
- Ch 710 Public Water Supply
- Ch 715 Sewer Use
- Ch 720 User Charge System
- Cross Reference
- Ch CR Cross Reference
[CC 1999 §15-61; Ord. No. 2006-77 §1, 6-26-2006; Ord. No. 2006-86 §1, 8-28-2006]
Every person engaged in the business of furnishing exchange
telephone or telecommunications service, as defined by the Revised
Missouri Statutes, in the City shall pay the City as an annual license
tax of three percent (3%) of the gross receipts derived from the furnishing
of such service within the City.
[CC 1999 §15-62; R.O. 1962 §1018]
All persons or entities coming under the provisions of this
Article shall file with the City Treasurer on or before the first
(1st) day of July a sworn statement of the gross receipts derived
by such person or entity from the furnishing of such service during
the period from May first (1st) to April thirtieth (30th) of each
fiscal year of the preceding fiscal year, except as otherwise provided
by this Article. At the time of filing of any such statement, the
person or entity involved shall pay to the City Treasurer three percent
(3%) of such gross receipts. Gross receipts derived from the furnishing
of such service to the City or any other municipal or governmental
unit located in the City shall not be included in the foregoing statement,
nor shall any tax on such gross receipts. Such person or entity shall
have the privilege of crediting such sums as may be due hereunder
with any unpaid balance due said person or entity for telephone service
rendered or facilities furnished to said City.
[CC 1999 §15-63]
The payments required by the provisions of this Article shall be in lieu of the merchants tax set forth in Chapter 605 above but nothing herein contained shall be construed to exempt such person from any general or special ad valorem tax imposed upon the public generally by the City or from obtaining a business license as set forth herein.
