[Ord. No. 08-01-02 § 1, 1-10-2008]
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.