Editor's Note — Ord. no. 2006-63 §1, adopted May 2, 2006, states that for the purpose of complying with the Act until a final determination by the Missouri Supreme Court whether the Act is constitutional and enforceable with respect to any cost, fee or tax imposed by the City, the City Administrator is hereby authorized to promulgate and publish a revenue neutral tax rate, effective July 1, 2006, on all persons and companies engaged in the business of providing telecommunications services equal to four and nine-tenths percent (4.9%) of the gross receipts from the retail sale of domestic, commercial and industrial telecommunications services in the City which are subject to taxation under Sections 144.010 and 144.020, RSMo. Effective July 1, 2006, to the extent then required by the act, section 630.010 of this code shall be deemed to conform to the requirements of the act. Ordinance Number 369 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.
[R.O. 2011 §705.010; CC 1971 §12.17; Ord. No. 73-25 §§1 — 8, 7-17-1973; Ord. No. 77-7 §1, 5-3-1977; Ord. No. 78-1 §1, 1-3-1978; Ord. No. 90-3 §1, 1-2-1990; Ord. No. 1329 §1, 6-17-2014]
A. 
Every gas, electricity, water or telephone company and every corporation, company, association, joint stock company or association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever, owning, operating, managing, leasing or controlling a gas, electricity, water or telephone plant or system for the manufacture, distribution, sale or furnishing of gas (natural or manufactured), electricity, water or telephone service, shall, in addition to all other taxes, payments or requirements now or hereinafter required by law or City ordinance, pay to the City as a license fee a sum equal to five percent (5%) of the licensee's gross receipts from the sale of gas, electricity, water or telephone service sold for domestic, commercial and industrial purposes within the limits of the City under the licensee's applicable rate schedules on file with and approved by the Public Service Commission of Missouri. Provided, however, said gross receipts shall not include any receipts collected by the utility pursuant to the City's sales tax nor any receipts collected pursuant to this Chapter. This licensee shall, no later than February 1 and August 1, respectively, of each year make a report to the Governing Body of the City of its said gross receipts for the six-month period preceding December 31 and June 30, respectively, and at the time of making such reports shall pay into the City Treasury the aforesaid license fee based upon the gross receipts so reported. The acceptance of such fees shall not prejudice the right of the City to collect any additional fee thereafter found to be due upon its gross receipts for any period by reason of its inability to determine accurately the amount properly due. The licensee shall be entitled following a determination of the overpayment to deduct such overpayment and receive a credit therefor against the amount of license fee due for the next succeeding period or periods following the determination of the overpayment. The City, by its duly authorized representatives, shall have the right, at all reasonable times during business hours, to make such examinations and inspections of the books of such licensee as may be necessary to determine the correctness of such reports. The City shall have the right, at its own expense, to employ the same accountants who make the annual audit of the books, records and accounts of the business of the licensee, to audit, at the same time, the licensee's accounts and records and certify as to the correctness of any payments due and payable by the licensee to the City. The City may at its option employ independent accountants to inspect the books, records and accounts of the licensee.
B. 
The fee herein required to be paid shall not apply to gas, electricity or water service provided to the United States or to the State of Missouri or any agency or political subdivision thereof, educational institutions not operating for profit, churches and charitable institutions. The exemptions provided herein shall not apply to telephone service.
[R.O. 2011 §705.020; Ord. No. 1083 §1, 9-6-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of gas, electric and water utilities without reduction, notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof including, but not limited to, notice sent under Section 393.275, RSMo., as amended.