City of Trenton, MO
Grundy County
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Table of Contents
Table of Contents
Cross Reference — As to property damage, §215.300 of this Code.
[R.O. 2011 §630.010; CC 1975 §17-40; Ord. No. 2488 §1, 12-3-1969; Ord. No. 06-9 §1, 3-27-2006; Ord. No. 2018-12, 3-12-2018]
Definition. As used in this Chapter, the term "gross receipts" means the aggregate amount of all sales and charges, exclusive of sales and charges for the commodities or services relative to the business of supplying telephone or telephone service for compensation in the City during the period, less credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
The term "gross receipts" shall be construed to mean all receipts from the retail sale of telecommunications service taxable under Section 144.020, RSMo., and from any retail customer now or hereafter exempt from State sales tax; and
To the extent required by law, the terms "telephone service," "telecommunications service," "telecommunications," "local exchange service," "local exchange telephone transmission service," "exchange telephone service" and similar terms shall be construed to mean the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means. As used in this definition, "information" means knowledge or intelligence presented by any form of writing, signs, signals, pictures, sounds or any other symbols. Telecommunications service does not include the following if such services are separately stated on the customer's bill or on records of the seller maintained in the ordinary course of business:
Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunications service used to provide such access;
Answering services and one-way paging services;
Private mobile radio services which are not two-way commercial mobile radio services such as wireless telephone, personal communications services or enhanced specialized mobile radio services as defined pursuant to Federal law; or
Cable or satellite television or music services.
The phrase "to the extent required by law" shall mean that the action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under this Chapter.
Every person now or hereafter engaged in the business of selling telephone or telegraph service for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, five percent (5%) of the gross receipts from such business in the City. This tax shall be based solely and exclusively on those gross receipts of telecommunications companies (being any company doing business in the State of Missouri that provides telecommunications service) for the retail sale of telecommunications services which are subject to taxation under Sections 144.010 and 144.020, RSMo. To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be five percent (5%) or the revenue neutral rates as promulgated and published by the Missouri Director of Revenue if so promulgated and published, whichever is higher.
[R.O. 2011 §630.020; CC 1975 §17-41; Ord. No. 2488 §2, 12-3-1969]
Every person required to obtain a license as provided in this Chapter shall file with the City Clerk, on or before the tenth (10th) day of August of each calendar year, a statement of gross receipts derived by such person from the furnishing of exchange telephone service during the period from January first (1st) to June thirtieth (30th) of such year, and on or before the tenth (10th) day of February of each calendar year, a similar statement of gross receipts derived by such person from the furnishing of exchange telephone service during the period from July first (1st) to December thirty-first (31st) of such year. At the time of filing any such statement, the person involved shall pay to the City Collector a license tax as provided in Section 625.010. The telephone company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due such company for telephone service rendered or facilities furnished to the City.
[R.O. 2011 §630.030; CC 1975 §17-42; Ord. No. 2488 §5, 12-3-1969]
The payments required by the provisions of this Chapter shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupation taxes heretofore imposed upon any person engaged in the business described in Section 625.010 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.
[R.O. 2011 §630.040; CC 1975 §17-43; Ord. No. 2488 §6, 12-3-1969]
Every person required to obtain a license pursuant to this Chapter, on the request of any person, shall remove, raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party requesting such removal, raising or lowering, and payment in advance may be required. Not less than forty-eight (48) hours advance notice shall be given to arrange for such temporary wire changes.
[R.O. 2011 §630.050; CC 1975 §17-44; Ord. No. 2488 §7, 12-3-1969]
The right is hereby granted to all persons required to obtain a license pursuant to this Chapter to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of the City, so as to prevent such foliage from coming in contact with telephone wires and cables, all of such trimming to be done under the supervision and direction of the City Council or of any City Official to whom such duties have been or may be delegated.