Every corporation, partnership, or individual engaged in the
business of supplying electric, gas or water services for any purpose,
be it residential, commercial or industrial, to any consumer, user
or purchaser of any kind in the City shall pay to the City, as a license
tax a sum equal to six percent (6%) of the gross receipts from such
business; provided, however, that the license tax established herein
shall not apply to any business operating a natural pipe line in interstate
commerce, whose point of delivery is outside the City limits of the
City of Herculaneum, who sells directly to a consumer within the City
without passing through a general distribution within the City.
[1]
Editor’s Note: The title of this Section was also changed
from “Purpose” to “Tax Levied Electric, Gas And
Water Services.”
[Ord. No. 06-021 § 1.B, 3-27-2006]
A.
Definitions. As used in this Section, the following terms shall have
the meanings indicated:
1.
As used in this Section, 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.
2.
Effective July 1, 2006, to the extent required by Section 92.083,
RSMo., as used in this Section:
a.
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
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:
(1)
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;
(2)
Answering services and one-way paging services;
(3)
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
(4)
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 Section.
B.
Tax Levied.
1.
Every person now or hereafter engaged in the business of selling
telephone or telegraph service, for compensation for any purpose in
the City shall pay to the City, as a license or occupation tax, six
percent (6%) of the gross receipts from such business in the City.
2.
To the extent required by law, the City Administrator of the
City is hereby authorized and directed to promulgate and publish the
revenue neutral rates to be applied in the City of Herculaneum for
bills to be rendered on or after July 1, 2006, based on the rate information
supplied by the Director of Revenue of the State of Missouri.
3.
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.
4.
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 promulgated and published herein,
whichever is higher.
5.
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.
[Ord. No. 41-2011 §1, 9-12-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City of Herculaneum shall maintain the tax rate of
its business license taxes on the gross receipts of electric utilities
without reduction, notwithstanding any periodic fluctuations in the
tariffs of such utility corporations or any notice thereof including,
but not limited to, notice sent under Section 393.275, RSMo.
[Ord. No. 142 §2; Ord. No. 06-021 § 2, 3-27-2006]
It is hereby the duty of every individual, partnership or corporation engaged in any of the businesses described in Sections 615.010 through 615.013 hereof to file with the City Clerk of the City of Herculaneum on the 30th day of January, April, July,
and October of each year a sworn statement of the gross receipts from
such business or services rendered in the City of Herculaneum for
the calendar quarter immediately preceding the filing of such statement.
[Ord. No. 142 §3; Ord. No. 06-021 § 3, 3-27-2006]
The City Clerk or his/her duly appointed representative shall be and is hereby authorized to investigate the correctness and accuracy of the statement required in Section 615.020 hereof, and for such purposes shall have access to the books, documents, papers and records of any corporation making such statement at any reasonable time, except that effective July 1, 2006, any audit of 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.
[Ord. No. 142 §4; Ord. No. 06-021 § 4, 3-27-2006]
Every corporation, partnership or individual engaging in any
of the business described above shall pay to the City Collector on
the 30th day of January, April, July and
October of each year, the license tax provided for herein for the
preceding calendar quarter or fractional part thereof, as the case
may be. The calendar quarters of each year shall begin on the first
day of January, April, July and October, except that effective July
1, 2006, 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. 142 §5; Ord. No. 06-021 § 5, 3-27-2006]
The tax required by this Chapter shall be in lieu of any other
occupational tax required of any of the businesses described herein,
but nothing herein shall be construed so as to exempt any corporation
from the payment to the City of any tax levied on the real property,
personal property or mixed merchandise belonging to any business herein
described; any sales tax which may be imposed upon the sale of anything;
nor any tax which may legally be imposed, other than an occupational
tax.
[Ord. No. 142 §6]
Should any individual, partnership or corporation engaging in any business herein described fail to pay said tax on the date due as provided for in Section 615.040 hereof, the City of Herculaneum shall charge and collect from any business so failing to pay, interest at the rate of ten percent (10%) per annum on the amount of the tax period in which such taxes remain unpaid. Any individual, corporation, or partnership taxed hereby who shall fail to file the reports required in Section 615.020 hereof on the dates due shall pay a penalty to the City of Herculaneum of five dollars ($5.00) for each day thereafter such failure shall continue.
[Ord. No. 142 §7; Ord. No. 06-021 § 7, 3-27-2006]
A violation of this Chapter shall be a misdemeanor which upon
conviction shall be punishable by a fine not less than one dollar
($1.00) nor more than five hundred dollars ($500.00); each day such
violation shall continue shall constitute a separate offense hereunder.
