[R.O. 2012 §630.010; CC 1988 §650.010; Ord. No. 119 §3, 8-9-1957]
The term "gross receipts", as used in this
Chapter, means, with respect to any calendar period, the amount collected
during such period by such person, firm, company or corporation from
such business, excepting, however, amounts collected from said City
or any other governmental agency therein, less credits, allowed or
refunded during each such period on account of telephone service actually
furnished.
[R.O. 2012 §630.020; CC 1988 §650.020; Ord. No. 328 §§1 — 4, 7-16-1974; Ord. No. 494 §2, 10-21-1980; Ord. No. 603 §2, 9-17-1985; Ord. No. 1246 §2, 6-19-2001]
A. Tax Imposed. Every provider of telephone service in the
City of Warson Woods shall pay to the Collector a monthly license
fee, on or before the last day of each month for the preceding month,
the rate being nine percent (9%) of the gross receipts derived from
the transaction of such business in the City for each monthly period.
B. Definitions.
1. The
term
"provider of telephone service", as used in this Section
630.020, means every individual, firm, corporation, partnership, joint venture, business trust, receiver and any other person, group, combination or association of any of them who shall be engaged in the business of supplying or furnishing telephone service to persons residing in the City of Warson Woods, St. Louis County, Missouri, or having a place of business in such City.
2. "Telephone service", as used in this Section
630.020, means the service provided to transmit data, information, messages or conversation through conventional telephone lines, cellular or wireless telephone services, radio transmission, microwave, optic fiber technology or any other method to transmit data, information, messages or conversation.
[R.O. 2012 §630.030; CC 1988 §650.030; Ord. No. 119 §2, 8-9-1957; Ord. No. 280 §§1 —
2, 3-21-1972; Ord. No.
494 §2, 10-21-1980; Ord. No. 603 §4, 9-17-1985; Ord. No. 966, 6-16-1992]
All such persons, firms, companies or corporations described in Section
630.020 hereof, shall file with the City Clerk of the City of Warson Woods on or before the thirtieth (30th) day after the end of each calendar month, a verified statement of the local exchange gross receipts of such person, firm, company or corporation derived from the furnishing of telephone service to customers within the City during the preceding month. Such person, firm, company or corporation shall at the time of such statement, pay to the Collector nine percent (9%) of such gross receipts as shown by such statement.
[R.O. 2012 §630.040; CC 1988 §650.040; Ord. No. 118 §5, 8-9-1957]
The City Clerk of the City of Warson Woods shall be and is hereby
authorized to investigate the correctness and accuracy of said statements
so filed, and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person, firm,
company or corporation making such return in order to ascertain the
accuracy thereof.
[R.O. 2012 §630.050; CC 1988 §650.050; Ord. No. 119 §4, 8-9-1957]
The tax required to be paid by the provisions of this Chapter shall be in lieu of all other excise, license or occupation taxes or franchise payments upon any person, firm, company or corporation engaged in the business described in Section
630.020 hereof; provided however, that nothing herein contained shall be construed to exempt such person, firm, company or corporation from the payment to the City of Warson Woods of any tax levied by or for the benefit of said City upon any real or personal property belonging to any such person, firm, company or corporation.
[R.O. 2012 §630.060; CC 1988 §650.060; Ord. No. 119 §5, 8-9-1957]
The right is hereby granted to all such persons, firms, companies or corporation mentioned in Section
630.020 to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of said City, so as to prevent such foliage from coming in contact with telephone wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties may have been or may be delegated.
[R.O. 2012 §630.070; CC 1988 §650.070; Ord. No. 119 §7, 8-9-1957; Ord. No. 909, 11-19-1991]
Any person, firm, company or corporation referred to in Section
630.020 hereof who continues any business herein mentioned without complying with the requirements of this Chapter shall be guilty of an ordinance violation. Each day of such operation in violation of this Chapter shall constitute a separate offense.