[Ord. No. 401, 7-11-2022[1]]
A.
GROSS RECEIPTS
TELEPHONE SERVICE, TELECOMMUNICATIONS SERVICE, TELECOMMUNICATIONS,
LOCAL EXCHANGE SERVICE, LOCAL EXCHANGE TELEPHONE TRANSMISSION SERVICE,
EXCHANGE TELEPHONE SERVICE
1.
2.
3.
Definitions. To the extent required
by Section 92.083, RSMo., the following terms shall have the meanings
set forth below:
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 the State sales tax.
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 the adoption hereof provides that
"telecommunications service" means the transmission of information
by wire, radio, optical cable, coaxial cable, electronic impulses
or other similar means and 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 "telecommunication services" does not include
the following if such services are separately stated on the customer's
bill on records of the seller maintained in the ordinary course:
Access to the Internet, access to interactive computer services
or electronic publishing services, except the amount paid for the
telecommunication service used to provide such access;
Answering services and one-way paging services; or
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.
B.
Tax
Levied. Every person engaged in the business of supplying telephone
service for compensation for any purpose in the City shall pay to
the City as a license tax a sum equal to five percent (5%) of the
gross revenue received by such person for local exchange service from
telephones located within the City limits.
[Ord. No. 401, 7-11-2022]
A.
GROSS RECEIPTS
Definition.
The following terms shall have the meanings set forth below:
The aggregate amount of all sales and charges from the business
of supplying or furnishing electricity, electrical power, electrical
service, furnishing gas or gas service, furnishing water or water
service during any period, less discounts, refunds, sales taxes and
uncollectible accounts.
B.
Tax
Levied. Every person engaged in the business of supplying or furnishing
electricity, electrical power, electrical service, gas, gas services,
water, water services, sewer, sewer services, or other utility in
the City shall pay to the City as a license tax a sum equal to five
percent (5%) of the gross receipts derived from such business within
the City limits
[Ord. No. 401, 7-11-2022]
A.
Every
person engaged in the business described in this Chapter within the
City limits shall file with the Clerk of the City on the first day
of September of each year a sworn statement of the gross receipts
received by such person for such business within the City limits during
the preceding twelve-month period, beginning on the first day of July
of the preceding year and ending on the 30th day of June preceding
the filing of such statement. 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 Collector of the City at the
rate set forth herein.
B.
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. 401, 7-11-2022]
The tax herein required to be paid shall be in lieu of any other
occupation tax required to any person engaged in the business described
above, but nothing herein contained shall be so construed as to exempt
any such person from the payment to the City of the tax which the
City levies on the real or person property belonging to any such person,
nor the tax required of merchants or manufacturers for the sale of
any other 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 an occupation tax on the business described above.
[Ord. No. 401, 7-11-2022]
The Clerk of the City shall be and is hereby authorized to investigate
the correctness and accuracy of any statement filed under the provisions
set forth herein and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person making
such statement in order to ascertain the accuracy thereof. Any audit
of a telephone company or a telecommunications company for purposes
of Sections 92.074 to 92.098, RSMo., shall be conducted pursuant to
such Statutes and any rules promulgated thereunder.
