[R.O. 2006 §§ 705.010, 705.035; Ord. No. 5-2006, 4-18-06]
A.
Every person, firm, company or corporation now or hereafter engaged
in the business of furnishing telecommunications service in the City
of Greenfield, Missouri, 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 said City as hereinafter set forth.
B.
Definitions. As used in this Chapter, 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 telecommunications
services for compensation in the City during the period, less credits,
refunds, sales taxes and uncollectible accounts actually charged off
during the period.
1.
The term "gross receipts" shall be construed
to mean all receipts from the retail sale of telecommunications service
taxable under Chapter 144, 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 services" has the same meaning as such term
is defined in Chapter 144, 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 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.
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The phrase "to the extent required by law" shall
mean that the action is required or permitted by State law in order
to receive municipal telecommunications tax revenues under this Chapter.
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[R.O. 2006 § 705.020]
All such persons, firms, companies or corporations mentioned in Section 705.010 hereof shall file with the City Collector of said City on or before the first (1st) day of September, 1952, 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, 1952 to June 30, 1952, inclusive, and on or before April 1, 1953, 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 July 1, 1952 to December 31, 1952, inclusive, and on or before the first (1st) day of September and April of each calendar year thereafter a similar statement of gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the preceding six-month period. At the time of filing any such statement, the person, firm, company or corporation involved shall pay to the City Collector of said City five percent (5%) of such gross receipts. Gross receipts derived from the furnishing of such service to said City, or any other municipal or governmental unit in said City, shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The telecommunications service company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for telecommunications service rendered or facilities furnished to the City.
[R.O. 2006 § 705.030]
The payments required by the provisions of this Chapter shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupation taxes heretofore imposed upon any person, firm, company or corporation engaged in the business described in Section 705.010 hereof; but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by said City.
[R.O. 2006 § 705.040]
All such persons, firms, companies or corporations mentioned in Section 705.010, 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. 2006 § 705.050]
The right is hereby granted to all such persons, firms, companies or corporations mentioned in Section 705.010 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 telephone wires or 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.
