[R.O. 2007 §18-76; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
A.
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. Effective July 1,
2006, to the extent required by Section 92.083, RSMo., as used in
this Article:
1.
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
2.
The terms "telephone service", "telecommunications
service", "telecommunications", "local exchange service", "local exchange telephone transmission service", "exchange telephone transmission service", "exchange telephone service" and similar terms shall be
construed to mean telecommunications service as defined in Section
92.077, RSMo., which as of the date of adoption hereof provides that
"telecommunications service" has the same meaning as such term is
defined in Section 144.010, RSMo., which in turn as of the date of
adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable,
coaxial cable, electronic impulses or other similar means, further
provides that as used in this definition, "information" means knowledge or intelligence represented by any form of writing,
signs, signals, pictures, sounds or any other symbols and further
provides that "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:
a.
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;
b.
Answering services and one-way paging services;
c.
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
d.
Cable or satellite television or music services.
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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 Article.
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[R.O. 2007 §18-77; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
A.
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.
[Ord. No. 22-10, 2-22-2022]
B.
To
the extent required by law, the City Manager of the City is hereby
authorized and directed to promulgate and publish the revenue neutral
rates to be applied in the City for bills to be rendered on or after
July 1, 2006, based on the rate information supplied by the Director
of Revenue of the State of Missouri.
C.
Effective
July 1, 2006, to the extent required by law, notwithstanding the provisions
of any municipal business license tax (as defined in Section 92.077,
RSMo.) ordinance, 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.
D.
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 herein, whichever
is higher.
[Ord. No. 22-10, 2-22-2022]
E.
To
the extent required by law, for bills rendered on and after July 1,
2007, the tax rate shall be adjusted as promulgated and published
by the Director of the Department of Revenue for the State of Missouri
pursuant to Section 92.086, RSMo. The City shall notify the Director
of the Department of Revenue in writing within thirty (30) days of
any changes in the tax rate to the extent required by Section 92.086,
RSMo.
[R.O. 2007 §18-78; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
A.
All persons engaged in the businesses described in Sections 615.110 and 615.120 in the City are hereby required to file with the City Collector a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City at the rate set forth in Section 615.120. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
B.
Effective
July 1, 2006, to the extent required by law, the Director of the Department
of Revenue for the State of Missouri shall collect, administer and
distribute telecommunications business license tax revenues in accordance
with the provisions of Sections 92.074 to 92.095, RSMo., and returns
filed by telecommunications companies to the director pursuant to
such Statutes shall take the place of the statements and payments
described above.
[R.O. 2007 §18-79; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
The tax required to be paid under Section 615.120 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described by Sections 92.074 to 92.095, RSMo. Nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[R.O. 2007 §18-80; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
The City Collector and such other persons as may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 615.130 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. Effective July 1, 2006, any audit for a telecommunications company for purposes of Sections 92.074 to 92.095, RSMo., shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[R.O. 2007 §18-81; Ord. No. 6866 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
B.
Delinquent
taxes under this Article shall be subject to the penalties as provided
for by other ordinances of the City, now or hereafter enacted, relating
to penalties upon delinquent taxes.
C.
To
the extent required by law, unless specifically stated otherwise in
Sections 92.074 to 92.095, RSMo., taxpayer remedies, enforcement mechanisms,
tax refunds, tax protests, assessments and all other procedures regarding
the tax imposed by this Article shall be the same as those provided
in Chapter 144, RSMo.
[R.O. 2007 §18-82; Ord. No. 6866, 3-30-2006; Ord. No.
6880 §1, 4-25-2006]
To the extent required by law, in all respects this Article
shall be interpreted, construed and applied consistent with the requirements
of Sections 92.074 to 92.095, RSMo.
