[R.O. 2003 § 610.010; Ord. No.
19.300 § 1, 2-21-1955; Ord. No. 06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006; Ord. No. 06-10.02, 11-21-2006]
Every person, firm, company or corporation now or hereafter
engaged in the business of furnishing exchange telephone service in
the City of Marceline shall pay the said City as an annual license
tax five percent (5%) of the gross receipts derived from the furnishing
of such service within the City as hereinafter set out.
[R.O. 2003 § 610.020; Ord. No.
19.300 § 2, 2-21-1955; Ord. No. 06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006; Ord. No. 06-10.02, 11-21-2006]
All such persons, firms, companies or corporations mentioned in Section 610.010 hereof shall file with the City Clerk of the said City on or before the 15th day of March, 1950, a sworn statement of the gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the period from January 1, 1949 to December 31, 1949 and on or before the 15th day of March of each calendar year thereafter a similar statement of gross receipts derived by such person, firm, company or corporation during the preceding calendar year. At the time of filing any such statement, the person, firm, company or corporation involved shall pay to the City Collector of the said City five percent (5%) of such gross receipts. Gross receipts derived from the furnishing of such services to said City or any other municipal or governmental unit located in said City shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The telephone company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for telephone service rendered or facilities furnished to said City.
[R.O. 2003 § 610.030; Ord. No.
06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006]
The tax required to be paid under Section 610.010 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 610.010 and 610.080. Except as otherwise required by Sections 92.074 to 92.095, RSMo., nothing contained in this Chapter shall be construed to exempt any person to which this Chapter 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.
[R.O. 2003 § 610.040; Ord. No.
06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006]
The City Manager and such other persons as may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 610.020 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 Sections 92.074 to 92.095, RSMo., shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[R.O. 2003 § 610.050; Ord. No.
06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006]
B.
Delinquent taxes under this Chapter 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 92.095, 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.
[R.O. 2003 § 610.060; Ord. No.
06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006]
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 92.095, RSMo.
[1]
Editor's Note: Former Section 610.070, Savings Clause, adopted
3-31-2006 by Ord. No. 06-03.1, as amended, was repealed 11-21-2006
by Ord. No. 06-10.2.
[R.O. 2003 § 610.080; Ord. No.
06-03.1, 3-31-2006; Ord. No. 06-05.1, 5-8-2006]
A.
GROSS RECEIPTS
As used in this Chapter, the following term shall have the prescribed
meaning:
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.
B.
Effective July 1, 2006, to the extent required by Section 92.083,
RSMo., as used in this Chapter:
1.
The term "gross receipts" shall be construed to mean 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; and
2.
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.
a.
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;
b.
Answering services and one-way paging services;
c.
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
d.
Cable or satellite television or music services.
3.
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 Chapter.
[R.O. 2003 § 610.090; Ord. No.
19.300 § 5, 2-21-1955; Ord. No. 06-03.1, 3-31-1996]
All such persons, firms, companies or corporations mentioned in Section 610.010 on the request of any person shall remove or 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 or parties 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.
[R.O. 2003 § 610.100; Ord. No.
19.300 § 6, 2-21-1955; Ord. No. 06-03.1, 3-31-2006]
The right is hereby granted to all such persons, firms, companies or corporations mentioned in Section 610.010 to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of said City so as to prevent such foliage from coming in contact with the telephone wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties have been or may be delegated.
