City of Warson Woods, MO Chapter 630 Gross Receipts Tax On Telephone Service

Editor's Note — Ord. no. 1354, enacted April 18, 2006, stated that "Based on information received from the Director of Revenue of the State of Missouri, the City business license tax on gross receipts of telecommunications services as described in HB 209 (93rd General Assembly) is hereby promulgated by the City at the rate of 4.2% effective on and after July 1, 2006 as provided therein; provided that in the event that the tax rate authorized by HB 209 is amended by final enactment and effectiveness of SB 582, or an equivalent legislative bill amending the tax base set forth in Section 92.086 in the manner provided for in SB 582, then such promulgated rate shall be automatically deemed 6.0% pursuant thereto effective July 1, 2006, or if such bill is not effective prior to that date, then on the first date thereafter permitted by law."

Section 630.010 Gross Receipts — Defined.

[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.

Section 630.020 License Tax — Percentage of Gross Receipts.

[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.

Section 630.030 Statement of Gross Receipts.

[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.

Section 630.040 Investigation of Statements.

[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.

Section 630.050 License Tax in Lieu of Other Taxes.

[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.

Section 630.060 Right To Trim Trees, Etc.

[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.

Section 630.070 Penalty For Violations.

[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.