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City of Pasadena Hills, MO
St. Louis County
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Table of Contents
Table of Contents
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Editor's Note — Ordinance No. 813 shall be in full force and effect from and after its passage and approval by the Mayor. Also, in light of the decision of the Missouri Supreme Court in City of Springfield v. Sprint Spectrum, Case No. SC87238 (August 8, 2006) and the provisions of the ordinances repealed hereby to the effect that the provisions of the Municipal Code in effect prior to the adoption of said ordinances were to continue in effect if the Statutes requiring their adoption was declared unconstitutional, the repeal and affirmation of prior provisions shall be deemed retroactive to the date of adoption of Ordinances 799 and 800.
[R.O. 2009 §605.060; Ord. No. 283 §1, 6-14-1982]
The following terms, whenever used or referred to in this Article, shall have these respective meanings unless a different meaning clearly appears from the context:
GROSS RECEIPTS
The aggregate amount of all sales and charges from the business of supplying telephones or telephone service made by any person in the City of Pasadena Hills during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
PERSONS
Includes any individual, firm, co-partnership, association, corporation, trust, trustee, receiver, syndicate or any other group or combination acting as a unit in the plural as well as the singular number.
[R.O. 2009 §605.070: Ord. No. 283 §2, 6-14-1982; Ord. No. 813 §§1 — 2, 10-9-2006]
Every person now or hereafter engaged in the business of supplying telephones or telephone service for compensation for any purpose in the City of Pasadena Hills shall pay to the City of Pasadena Hills, as a license tax, a sum equal to five percent (5%) of the gross receipts derived from such business within the City of Pasadena Hills.
[R.O. 2009 §605.080; Ord. No. 283 §3, 6-14-1982]
Every person engaged in any business described in Section 605.060 hereof shall file with the City Clerk of the City of Pasadena Hills, on the last day of November, 1982, a sworn statement of the gross receipts of such persons derived from the transaction of such business from October 1, 1982, to the last day of October, 1982, and thereafter a similar statement of the last day of each month for the preceding month and shall pay the tax at the time of filing the statement. The City Clerk of the City of Pasadena Hills, or such other City Official as may be authorized by the Board of Aldermen, shall be and is hereby authorized to investigate the correctness and accuracy of such statement and for that purpose shall have access at all reasonable times during normal business hours to examine the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[R.O. 2009 §605.090; Ord. No. 283 §4, 6-14-1982]
The tax herein required to be paid shall be in lieu of any other occupation or license tax required of any person engaged in any of the businesses described in Section 605.060 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Pasadena Hills of the tax which the City of Pasadena Hills levies upon the real and personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of anything other than telephones or telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than any occupation tax on any of the businesses described in Section 605.060 hereof.