[CC 2000 §3-6-1; CC 1974 §§9-24 — 9-25; Ord. No. 681, 3-17-1986]
For the purposes of this Chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this Section:
EXEMPT CONSUMER
Any consumer who owns or leases residential property located
within the City, who occupies the same as his/her customary place
of residence and who, on the first (1st) day of any calendar month,
is sixty-five (65) years of age or sixty-two (62) years of age and
retired or disabled. When any such residential property is owned or
leased by two (2) or more persons jointly, the requirement for exemption
shall be deemed satisfied if any one (1) such owner or lessee is sixty-two
(62) years of age and retired or disabled or sixty-five (65) years
of age or older on the first (1st) day of any calendar month.
GROSS RECEIPTS
The aggregate amount of all sales and charges of commodities
or services as herein described from the business as herein described
in the City during any period less discounts, credits, refunds, sales
taxes and uncollectible accounts actually charged off during the period.
PERSON
Includes any individual, firm, co-partnership, joint partnership,
joint venture, association, corporation, estate, business trust, trustee,
receiver, syndicate or any other group or combination acting as a
unit, in the plural as well as the singular number.
[CC 2000 §3-6-2; CC 1974 §9-25; Ord. No. 664, 6-27-1985; Ord. No. 687, 6-16-1986; Ord. No. 802A, 10-19-1992; Ord. No. 1101 §1, 4-17-2006; Ord. No. 1350, 4-16-2018]
A. A license
tax of seven and one-half percent (7.5%) is imposed on the gross receipts
of companies engaged in the business of supplying or furnishing electricity,
electrical power, electrical service, gas, gas service, or water or
water service to non-residential customers.
B. A license
tax of five percent (5%) is imposed on the gross receipts of companies
engaged in the business of supplying or furnishing gas or gas service
or water or water service to residential customers.
C. A license
tax of four and one-half percent (4.5%) is imposed on the gross receipts
of companies engaged in the business of supplying electricity, electrical
power, or electrical service to residential customers.
[Ord. No. 1200 §1, 9-19-2011; Ord. No. 1350, 4-16-2018]
Pursuant to Section 393.275 RSMo., and any successive similar
legislation, the Board of Aldermen reaffirms that it will maintain
the tax rate of its business license tax on the gross receipts of
utility corporations as provided herein, without reduction, regardless
of the amount of any tariff increase. Therefore, the rates for business
license taxes set forth in this Chapter shall be maintained, without
reduction, regardless of the amount of any tariff increase.
[CC 2000 §3-6-3; CC 1974 §9-27; Ord. No. 638, 5-21-1984]
A. Filing Statement — Payment Of Tax — License Term.
1. Every person described in Sections
615.010 and
615.020 of this Chapter shall file with the City Clerk a verified statement of gross receipts of such person and at the same time pay to the City Collector the tax thereon as set forth in Section
615.020 of this Chapter and a license granted upon the payment of such tax shall be a license for a one (1) month period.
2. Thereafter, such statements and payments shall be due and made either
on the fifteenth (15th) day of each month or the final day of each
month from and after the effective date hereof for gross receipts
derived during the preceding month. Such payments shall be for a license
to operate in the month in which the payment is made.
B. Investigation Of Statements. The City Clerk and such other
persons as may be designated by the Board of Aldermen from time to
time are hereby authorized to investigate the correctness and accuracy
of the statement so filed and, for that purpose, shall have access
at all reasonable times to the books, documents, papers and records
of any person making such return in order to ascertain the accuracy
thereof.
[CC 2000 §3-6-4; CC 1974 §9-28]
Nothing contained in this Chapter shall be so construed as to
exempt any person to which this Chapter is applicable from the payment
to the City of the tax which the City levies upon the real or personal
property belonging to such person.
[CC 2000 §3-6-5; Ord. No. 681, 3-17-1986; Ord. No.
952, 4-20-1998]
A. Refund Authorized. The amount of any license fee paid to
the City pursuant to City ordinances by a person engaged in the business
of selling, supplying or distributing water service, electric service,
gas service or telephone service on account of sales of such person
to an "exempt consumer", as herein defined, for utility services rendered
to such consumer's residence shall be refunded by the City directly
to such exempt consumer.
B. Refund Procedure. No later than August thirty-first (31st)
of any year, any person claiming to be entitled to a refund pursuant
to this Chapter for taxes paid on account of sales during the twelve
(12) months prior to August thirty-first (31st) of any given year
shall submit a request for such refund to the City Clerk or his/her
delegate, together with such proof of claim as may be required by
the City Clerk. Such proof of claim may, at the discretion of the
City Clerk, include proof of age, copies of utility bills and proof
of payment of such bills.
C. Computation Of Refund. The amount of refund owing to each
exempt consumer shall be the amount of the license tax imposed by
City ordinance as a result of such consumer's payments during the
preceding twelve (12) months. No payments shall be made to exempt
persons, except for months in which such exempt persons fully occupy
the premises, from the first (1st) to the end of the month.
D. Payment Of Refunds — Service. Refunds shall be made during the last week of September in each calendar year. Refunds herein required to be made shall be paid from funds collected by the City from the tax imposed by the City ordinances pertaining to the provisions set forth in Subsection
(A) of this Section. The City shall set aside from the license taxes collected each twelve (12) months an amount sufficient to pay such refunds as may be authorized by this Chapter.
E. Interpretation And Application Of Provisions. Nothing contained
herein shall in any way alter or diminish the obligation of any person
licensed pursuant to City ordinances to pay a license tax computed
on the full amount of his/her gross sales to consumers within the
City or otherwise to comply with the provisions of said ordinance.
The exemption herein provided shall inure to the benefit of the exempt
consumers only and shall be administered by the City for their benefit.
[CC 2000 §3-6-6; CC 1974 §9-30]
The right is hereby granted to all such persons mentioned in Sections
615.010 and
615.020 of this Chapter to trim trees, brush or hedges upon and overhanging streets, alleys, sidewalks and public places of the City so as to prevent such foliage from coming in contact with telephone wires and cables and electric wires, all of said trimming to be done under the supervision and direction of the Governing Body of the City or of any City Official to whom said duties have been or may be delegated.
[CC 2000 §3-6-7; CC 1974 §11-23]
Persons maintaining electrical or telephone wires shall, on
the request of any person, 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 raising or lowering of wires 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.
[CC 2000 §3-6-8; Ord. No. 637, 5-21-1984]
Any person engaged in any business to which this Chapter is applicable who shall violate any of the provisions hereof shall be, in addition to any fine and court costs assessed, responsible for interest at the rate of one and one-half percent (1.5%) per month on any funds not paid by the fifteenth (15th) of the month, pursuant to Section
615.030(A) of this Chapter.
[Ord. No. 1101 §1(3-6-2(a)), 4-17-2006]
A. As
used in this Article, 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 uncollectable
accounts actually charged off during the period.
B.
Effective July 1, 2006, to the
extent required by Section 92.083 RSMo., as used in this Article:
GROSS RECEIPTS
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.
TELEPHONE SERVICE, TELECOMMUNICATIONS SERVICE, TELECOMMUNICATIONS,
LOCAL EXCHANGE SERVICE, LOCAL EXCHANGE TELEPHONE TRANSMISSION SERVICE
AND EXCHANGE TELEPHONE SERVICE
These terms 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:
1.
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;
2.
Answering services and one-way paging services;
3.
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
4.
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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[Ord. No. 1101 §1(3-6-2(b)), 4-17-2006; Ord. No. 1350, 4-16-2018]
A. Every
person now or hereafter engaged in the business of selling telephone,
telecommunication services, or telegraph service to non-residential
customers shall pay to the City, as a license or occupation tax, seven
and one-half percent (7.5%) of the gross receipts from such business
in the City.
B. Every
person now or hereafter engaged in the business of selling telephone,
telecommunication, or telegraph service to residential customers 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. 1101 §1(3-6-2(c)), 4-17-2006]
A. All persons engaged in the businesses described in Sections
615.090 and
615.100 in the City are hereby required to file with the 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 of Vinita Park at the rate set forth in this Article. 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 92.098, RSMo., and returns
filed by telecommunications companies with the Director and tax payments
made by such companies to the Director pursuant to such Statutes shall
take the place of the statements and payments described above.
[Ord. No. 1101 §1(3-6-2(d)), 4-17-2006]
The tax required to be paid under Section
615.100 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Chapter
605 of the Code of Ordinances. Except as otherwise required by Sections 92.074 to 92.098 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.
[Ord. No. 1101 §1(3-6-2(e)), 4-17-2006]
The Collector and such other persons may be designated by the Board of Aldermen, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section
615.110, 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 of a telecommunications company for purposes of this Article shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[Ord. No. 1101 §1(3-6-2(f)), 4-17-2006]
A. Any person engaged in any of the businesses described in Section
615.090 and
615.100 who shall violate any of the provisions of this Article shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be subject to fine not to exceed one thousand dollars ($1,000.00) in addition to back fees due.
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 92.098, 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.
[Ord. No. 1101 §1(3-6-2(g)), 4-17-2006]
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 92.098, RSMo.