[Ord. No. 08-01-02 § 1, 1-10-2008[1]]
A. 
Every supplier of telephones, and every person engaged in the business of providing telephone service and every person engaged in the business of providing telecommunications service or similar services, whether through wire or wireless transmissions, but excluding direct broadcast satellite services and any similar services which local governments are preempted or prohibited from taxing under applicable Federal or State law, in the City shall pay to the City Collector a monthly license fee on or before the 25th of each month for the preceding month at the rate of five percent (5%) of the gross receipts derived from the transaction of business in the City for each monthly period beginning May 1, 2008.
B. 
It is hereby made the duty of those persons supplying telephones and furnishing telephone services and telecommunications services or similar services to file with the City Collector, on or before the 25th day of each calendar month, a statement of the gross receipts of such person for the calendar month immediately preceding the date of the statement, clearly showing the gross receipts as calculated under this Article of such person from charges for all telephones and telephone service and telecommunications services or similar services furnished within the City. Such statement shall be verified by the affidavit of an individual person, or by the principal officer or authorized officer thereof. At the time of filing the monthly statement required, the person shall pay to the City the license fee required. The payment of the fee due shall be a license to operate for the month immediately succeeding the month in which the payment is made.
C. 
The City Collector and such other person or persons as may be designated by the Board of Aldermen from time to time is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Subsection (B) above, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement or of any person required to pay the fee and file such statement. Any audit of a provider for purposes of this Article shall be conducted pursuant to such State or Federal Statute.
D. 
The fee imposed by this Section shall be a license fee authorized by Sections 71.610 and 94.270, RSMo. To the extent required by law, in all respects this Article shall be interpreted, construed and applied consistent with the requirements of Sections 71.610 and 94.270, RSMo., as now enacted or as later amended.
E. 
As used in this Article, the following terms shall have the following meaning:
CITY
The City of Salisbury, Missouri.
GROSS RECEIPTS
The aggregate amount of all sales and charges received by the person supplying telephones and telephone services and telecommunications services during the period for which the fee is calculated, exclusive of any tax, fee, or assessment of general applicability collected by the business which it collects from its customers for pass-through to a governmental agency.
PERSON OBLIGATED TO PAY FEES AS PROVIDED IN THIS ARTICLE
Any individual, business, or entity, including, but not limited to, firms, corporations, partnerships, associations, joint-stock companies, trusts, limited-liability companies, and any other type of business organization authorized to do business in the State of Missouri.
F. 
All funds received from the fee imposed by this Article shall be deposited in the General Revenue Fund and shall be appropriated by the Board of Aldermen in the annual City budget.
G. 
The fee required to be paid under this Article shall be in lieu of any other occupation fee required of any person engaged in any of the businesses subject to this Article. Nothing contained in this Article shall be construed to exempt any person to whom this Article is applicable from payment to the City of any taxes, other than occupation license fees, levied by the City upon such business or the real or personal property of such business.
H. 
Should any person engaged in the business of furnishing telephones or telephone or telecommunications services or similar services fail to file the statement or pay the fee as provided for in this Article by the date due, such person shall be penalized in an amount equal to ten percent (10%) of the fee when due, which penalty shall be payable to the City. Persons may, in addition, be considered to be in violation of the provisions of this Article and shall be guilty of an ordinance violation punishable under City Code Section 100.220. Each ten (10) days that a violation continues shall constitute a separate offense.
[1]
Editor's Note: Section 2 of this ordinance provided, "This ordinance shall not apply to the gross receipts of services assessed to providers of such services by separate agreement with the City, but it is intended to include gross receipts for any telecommunications services or other similar services provided through wireless transmissions which are not included in the definition of gross receipts in separate agreements with the City."
Editor's Note: Section 3 of this ordinance provided an effective date of May 1, 2008.