[Ord. No. 367, 3-27-2006]
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 uncollectible accounts actually charged off during the period.
Effective July 1, 2006 to the extent required by Section 92.083, RSMo., as used in this Article: (a) the term "gross receipts" shall be construed to mean all receipts from the retail sale of the telecommunications service taxable under Section 144.030, RSMo., and from any retail customer now or hereafter exempt from State sales tax; and (b) the terms "telephone service", "telecommunications service," "telecommunications", "local exchange service", "local exchange telephone transmission service", "exchange telephone service", 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:
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;
Answering services and one-way paging services;
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
Cable or satellite television or music services.
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.
Every person now or hereafter engaged in the business of providing telecommunications service for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, five percent (5%) of the gross receipts from such business in the City, however, nothing contained herein shall be construed as unilateral change in the tax rate in effect pursuant to any agreement between the City and a telecommunications provider until the expiration of such an agreement or until the agreement is deemed no longer effective by reason of changes in State law.
Effective July 1, 2006, to the extent required by law, notwithstanding the provisions of any municipal business license tax (as defined in Section 92.077, RSMo.) ordinance, this tax shall be based solely and exclusively on those gross receipts of telecommunications companies (being any company doing business in the State of Missouri that provides telecommunications service) for the retail sale of telecommunications services which are subject to taxation under Sections 144.010 and 144.020, RSMo.
To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be five percent (5%) or the revenue neutral rates as hereafter promulgated and published, whichever is higher.
To the extent required by law, for bills rendered on and after July 1, 2007, the tax rate shall be adjusted as promulgated and published by the Director of the Department of Revenue for the State of Missouri pursuant to Section 92.086, RSMo. The City shall notify the Director of the Department of Revenue in writing within thirty (30) days of any change in the tax rate to the extent required by Section 92.086, RSMo.
Intent Of This Provision. It is hereby declared to be the intention of the Board of Aldermen that each and every part, Section and Subsection of this Section shall be separate and severable from each and every other part, Section and Subsection hereof and that the Board of Aldermen intends to adopt each said part, Section and Subsection separately and independently of any other part, Section and Subsection. In the event that any part of this Section shall be determined to be or to have been unlawful or unconstitutional, the remaining parts, Sections and Subsections shall be and remain in full force and effect. In the event that the Municipal Telecommunications Business License Tax Simplification Act shall be repealed or shall be declared unconstitutional in total or in substantial part, it is the intent of the City to continue in effect the provisions of the Municipal Code prior to the effective date of the Act, unaffected by the provisions of the act to the greatest extent possible without preventing the City from receiving tax revenues under Article I, Chapter 620 of the Municipal Code.