City of Eureka, MO Division 2 Telephone or Telegraph Service [1]

[1] Editor's Note — Ord. no. 1907 was passed in compliance with HB209 of the 2006 Missouri Legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently, this ordinance was not codified.

Editor's Note — Ord. No. 1129 §1 adopted on 10-4-1994 repealed §12-29 which originally derived from Ord. No. 600 §1.

Section 12-6 License Tax Levied.

[Ord. No. 38, §1; Ord. No. 338, §§1-2]

Every person engaged in the business of supplying or furnishing exchange telephone service or telegraph service in the city shall pay to the city as a license or occupational tax, five percent of the gross receipts derived from such business within the city.

The word "person" as used in this section and in sections 12-7, 12-8, 12-9 and 12-10 shall be construed to include every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the city.

The term "exchange telephone service" shall be construed to include all of the following:

(a) Monthly charges:

(1) For flat or measured rate exchange service.

(2) For station equipment used in exchange service (including data sets, teletypewriters and other equipment used in data-phone service.)

(3) For tie line terminating equipment.

(4) For mileage in connection with exchange services within the local service area.

(5) For enterprise service.

(6) For nonpublished and nonlisted services.

(7) For three hundred series key systems.

(8) For connection of customer provided data or voice transmitting and receiving equipment.

(9) For connecting arrangements.

(10) For supplemental items of service, e.g., touch-tone trimline, princess, bell chimes, etc.

(11) For subscribers' station monthly recurring revenues not provided for in preceding.

(b) Message charges, including revenues from local telephone messages charged for on a measured rate basis.

(c) Nonrecurring charges, including:

(1) Service connection charges, moves and changes.

(2) Installation and move charges for auxiliary equipment associated with exchange service.

(3) Charges for termination or restoration of service.

(4) One-time charges for supplemental items of equipment, e.g., color, princess.

(5) Maintenance of service charge.

(6) Initial installation charges, including connecting arrangements.

(d) Public telephone service including all exchange service revenue from public telephone service.

(e) Local private line services, including interconnection of customer-provided equipment to the private line network when the private line channels involved are with the local service area.

Section 12-7 Filing Statement of Gross Receipts; Exemption of Receipts From Governmental Consumers.

[Ord. No. 38, §2; Ord. No. 41]

Every person engaged in the business set forth in this division is hereby required to file with the city clerk on or before March 1, 1956, a sworn statement showing the grossreceipts derived from the transaction of such business in the city from September 6, 1955 through December 31, 1955, and a similar report on or before September 1, 1956, for the preceding six months period ending June 30, 1956, on or before March 1, 1957, for the preceding six months period ending December 31, 1956, and a similar report on March 1 and September 1 of each successive year thereafter, and at the same time pay to the collector of the city the tax levied by this division; provided, that it shall not be required to include in such statement nor calculate the tax upon any receipts derived from any such services furnished the city or any other governmental unit in the city.

Section 12-8 Credit for Tax to be Given on Payments Made to City Under Contract.

[Ord. No. 38, §3]

Any person engaged in the business set forth in this division, making any payment to the city under any ordinance or contract pursuant thereto heretofore enacted shall receive credit for such payments on the tax set forth in this division.

Section 12-9 Investigation of Accuracy of Statement of Gross Receipts.

[Ord. No. 38, §4]

The city collector or his deputies shall investigate the correctness and accuracy of the statement of gross receipts filed under this division and for that purpose shall have access at all reasonable business hours to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.

Section 12-10 Division Not to Affect Property Taxes.

[Ord. No. 38, §5]

Nothing contained in this division shall be so construed as to exempt any person to which this division is applicable from the payment to the city of the tax which the city levies upon the real or personal property belonging to any such person.