[CC 1991 §22-54; Ord. No. 725 §1, 9-9-1986; Ord.
No. 891 §5, 8-20-1991; Ord. No. 2006-1524 §2, 10-17-2006]
A. Every person engaged in the business of supplying or furnishing exchange telephone service in the City shall, at the time of filing a statement under Section
610.010, pay to the City Collector as a license or occupational tax an amount equal to:
1. One-half of one percent (0.5%) of the gross receipts of such business
derived from all users who are residential customers.
2. Eight percent (8%) of the gross receipts of such business derived
from all users who are not residential customers.
B. Definition. As used in this Chapter, the following terms
shall have these prescribed meanings:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities
or services hereinabove described in the City of Frontenac during
any period less discounts, credits, refunds, sales taxes and uncollectible
amounts actually charged off.
RESIDENTIAL CUSTOMER
A customer subject to the residential service rate tariff
as approved by the Missouri Public Service Commission.