[Ord. No. 102080 §§1-4, 10-20-1980]
A.
Every
telephone company and every other person, firm or corporation, their
successors and assigns, engaged in the business of supplying telephone
service within the corporate limits of the City of Peculiar, for compensation,
and for any purpose, shall, in addition to all other taxes, payments
or fees now or hereafter required by law or ordinance, pay to the
City of Peculiar, Missouri an occupation tax in an amount equal to
five percent (5%) of the gross receipts derived from the sale of telephone
services within the present or future limits of the City of Peculiar,
Missouri, during the period of such occupation.
B.
That
said occupation tax shall be based upon the sale of telephone services
for domestic and commercial consumption and not for resale, but not
including any revenue for telephone services to the City of Peculiar,
Missouri.
C.
Said
telephone services supplier shall file with the City Clerk of the
City of Peculiar, Missouri, within a period of seventy-five (75) days
from and after each thirtieth (30th) day of June, and within a period
of seventy-five (75) days from and after each thirty-first (31st)
day of December, a sworn statement of the gross receipts of such supplier
from such business conducted within the City of Peculiar for the six
(6) month period preceding the filing of such statement. The telephone
services supplier shall provide to the City Clerk of the City of Peculiar
any and all books, documents, papers and records necessary to verify
the accuracy of the sworn statement, as the City Clerk may specify
and require.
D.
Said
telephone services supplier shall pay the occupation tax herein provided
to the City Clerk of the City of Peculiar on or before the fifteenth
(15th) day of each September and on or before the fifteenth (15th)
day of each March an amount equal to five percent (5%) of such telephone
services supplier's gross receipts from such business conducted within
the corporate limits of the City of Peculiar for the preceding six
(6) month period, respectively, as indicated by the statement previously
filed and required by this Section for the respective period.
