[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.