[R.O. 1988 § 37-3; Ord. No. 2344§§ 1 — 4, 9-7-1982]
(a)
Pursuant to the provisions of Section 190.305, RSMo., there is hereby established an emergency telephone service.
(b)
The Mayor of the City of Rolla, Missouri, is hereby authorized and directed to execute in behalf of the City of Rolla, Missouri, a certain agreement with the United Telephone Company for the leasing and use of equipment to implement and operate such emergency telephone service, a copy of said agreement being attached hereto and made a part hereof as if more specifically set forth herein.
(c)
There is hereby levied and imposed a tax in the amount of one-half percent (0.5%) of the tariff, as defined in Section 190.300, RSMo., upon each service user as defined in said Section for a period of one (1) year beginning September 1, 1982.
(d)
The City Clerk is directed to notify every service supplier of the tax rate herein levied.
[R.O. 1988 § 37-4; Ord. No. 2579 §§ 1 — 2, 1-4-1988]
(a)
That the special tax levy for emergency telephone service approved by the voters in September of 1982 be continued in force until September 1989 and further that the Council does hereby ratify and approve the continuance of said levy during the period of 1983 through 1987.
(b)
That the Mayor of the City of Rolla, Missouri, be and they are hereby authorized to execute on behalf of the City of Rolla, Missouri, a certain agreement in which the City of Rolla, Missouri, and United Telephone Company are parties and which has as its subject matter the furnishing of emergency telephone service, a copy of which agreement is attached hereto and made a part hereof and marked "Exhibit A."[1]
[1]
Editor's Note: Said exhibit is on file in the City offices.
[R.O. 1988 § 37-5; Ord. No. 881 § 5; Ord. No. 2632 § 1, 9-6-1988]
All City taxes shall become delinquent on the first day of January. A penalty of eighteen percent (18%) of each year's delinquency shall be charged in addition to the amount of tax delinquent on each tract of land; provided, however, that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof.
[R.O. 1988 § 37-7; Ord. No. 1887 § 1; Ord. No. 2309 § 1, 2-15-1982]
(a)
From after February 10, 1975, the City shall not levy and collect and no merchant shall be required to pay an ad valorem tax.
(b)
Pursuant to Section 144.030, Subdivision (23), RSMo., the tax shall not apply to sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil sold for domestic use. "Domestic use" means that portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil which an individual purchaser uses for non-business, non-commercial or non-industrial purposes.
[R.O. 1988 § 37-8; Ord. No. 2554 §§ 1 — 3, 8-3-1987; Ord. No. 3060 § 1, 6-5-1995]
(a)
That as of the effective date of this Section, the City of Rolla, Missouri, shall cease levying and collecting personal property taxes from the owners of personal property within the City of Rolla, Missouri, for taxes assessed for the year 1987 and thereafter.
(b)
Nothing contained in this Section shall in any way affect, alter, modify or change the authority or ability of the City of Rolla, Missouri, to levy and collect real property taxes, nor does it in any way prevent or impair the lawful right of the City of Rolla, Missouri, to collect personal property taxes assessed for the year 1986 and all prior years.
[R.O. 1988 §§ 16-84, 16-126; Ord. 2113 § 12, 9-11-1978; Ord. 2716 § 11, 1-8-1990; Ord. No. 3376 § 1, 6-5-2000]
(a)
United Telephone Service Agreement — License Payments. In consideration for rights and privileges granted in the agreement (held on file in the City offices), the said telephone company shall pay five percent (5%) of local service revenues to the City of Rolla effective January 1, 1990, and such payments shall be made quarterly for each year of the period covered during the term of this Franchise. Same shall be in lieu of any general or special license tax, occupation tax, or any other such tax for the period covered during the terms of this Ordinance.
(b)
Fidelity Communications Franchise — License Fee Payments. As part of the consideration for the rights and privileges conferred by this license (held on file in the City offices), FCSI hereby agrees to and shall pay the City an amount equal to five percent (5%) of its local service revenues and all recurring and/or non-recurring charges designed to recover the cost of facilities which are physically located within the City of Rolla. Such payments shall be made quarterly for each year during which the license granted by this ordinance is in effect. FCSI shall calculate the amount of the fee monthly, and within sixty (60) days of the end of each calendar quarter file a statement with the City showing the basis of the calculation of the fee and submit the payment shown by the calculation. The fee payment shall be in addition to any other applicable taxes. Any payment not made on a timely basis shall be subject to a late payment fee at an interest charge, computed from such due date on such amount due, at the annual rate equal to twelve percent (12%) on any unpaid balance and a sum of money equal to expenses, costs, and attorney's fees, if any, incurred by the City by reason of delinquent payment. The late payment fee shall be in addition to any other remedies available to the City for FCSI's breach. The City shall have full audit rights for all fee statements.
[1]
Editor's Note: Former Section 37-9, Municipal Telecommunications Taxes, originally contained Ord. No. 3735, enacted 5-1-2006, passed in compliance with HB209 of the 2006 Missouri legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006, in "City of Springfield, Appellant" v "Sprint Spectrum, L.P., Respondent" Case No. SC87238, therefore all provisions of the former Section were removed from the Code during the 2025 recodification and replaced with the material herein.