[Ord. No. 11-01 §1, 6-6-2011]
Consistent with Sections 67.1830 to 67.1846, RSMo., the City
hereby establishes a business license fee of five percent (5%) of
the local service revenues to the City, effective June 1, 2011, to
be paid semi-annually, in arrears and such payments shall be made
by the thirtieth (30th) day of July and January each year of the period
covered during the term of this Section. This payment shall be in
lieu of any general or special license tax, occupation tax, or any
other such tax for the period covered during the term of this Section.
This Section incorporates and extends the provisions of United Telephone
Company of Missouri's Ordinance No. 537 which was effective in January
1990. For purposes of this Section, and consistent with the definition
in Sections 67.1830 to 67.1846, RSMo., "local service revenues" shall
include all revenues received by grantee for the provision of basic
local exchange telecommunications service, including those mandatory
services which expand the basic local calling scope of the customer
or subscriber, but shall not include charges for special services,
long distance calls, access charges, or services not considered basic
local exchange telecommunications service. The City further agrees
that to the extent allowed by Missouri law, the grantee may pass through
and collect this payment amount from its customers.
[Ord. No. 13-05 §§1 —
4, 2-4-2013]
A. Every
person, firm or corporation engaged in the business of furnishing
telephone service, telecommunication services and Internet service
for residential, commercial, business, manufacturing, industrial,
or for any other purpose in the City, who shall furnish the services
within the City, shall pay to the City a customer use fee equal to
five percent (5%) of the gross receipts solely derived from the charges
for customer use of local telephone, telecommunication services and
Internet service in the City as a license tax for conducting such
business within the City.
B. It
is hereby made the duties of those persons, firms or corporations
mentioned above to file with the City Clerk, on or before the fifteenth
(15th) day of each calendar month, a statement of the gross receipts
of such person for the calendar month immediately preceding the date
of the statement, clearly showing the gross receipts as calculated
under this Section of such person from charges for actual use of local
telephone, telecommunication services and internet service. Such statement
shall be verified by the affidavit of an individual person, or in
the case of a firm or corporation, by the principal officer thereof.
At the time of filing the monthly statement required, the person,
firm or corporation shall pay to the City the use fee required.
C. The
fee imposed by this Section shall be a license tax authorized by Sections
71.610, 94.110 and 94.270, RSMo., and amendments thereto.
D. With
respect to persons providing telephone or telecommunication service
these shall be deemed to include all communication services (e.g.,
telegraph, mobile telephones, cellular, wireless, pager services,
etc.) and not limited to the above regardless of the supplier. All
funds received from the use fee imposed by this Section shall be deposited
in the General Revenue Fund and be appropriated by the Board of Aldermen
in the annual City budget. Should any person, firm or corporation
engaged in the business of furnishing local telephone, telecommunication
services or internet service fail to file the statement or pay the
use fee as provided for in this Section by the date due, such person
shall be penalized in an amount equal to ten percent (10%) of the
fee when due, which penalty shall be payable to the City. Other persons
violating the provisions of this Section shall be guilty of a misdemeanor.
Each ten (10) days that violations continue shall constitute a separate
offense.