[R.O. 2012 §630.010; Ord. No. 170 §1, 2-1-1960; Ord.
No. 741 §1, 3-28-2006; Ord. No. 742 §1, 4-18-2006]
Every person now or hereafter engaged in the business of selling
telephone service, telecommunications service, telecommunications,
local exchange service or local exchange telephone transmission service
or any telegraph for compensation or any purpose in the City shall
pay to the City, as a license or occupation tax, five percent (5%)
of the gross receipts from such business in the City.
[1]
Editor's Note — Ord. nos. 741 and 742 were 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. Consequently, we have returned the tax rate to the previous rate of 5% as set out in ord. no. 170, we have retained the additional material from ord. no. 741 set out in Sections 630.015 through 630.050.
[R.O. 2012 §630.015; Ord. No. 741 §1, 3-28-2006]
A.
As
used in this Article, 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.
Effective July 1, 2006, to the extent required by Section 92.083,
RSMo., as used in this Article:
1.
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
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 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:
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
for the City to continue to receive municipal telecommunications tax
revenues under this Article.
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[R.O. 2012 §630.020; Ord. No. 741 §1, 3-28-2006]
A.
All persons engaged in the businesses described in Sections 630.010 and 630.015 in the City are hereby required to file with the City Clerk a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City of Knob Noster at the rate set forth in Section 630.010. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
B.
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.
[R.O. 2012 §630.025; Ord. No. 741 §1, 3-28-2006]
The tax required to be paid under Section 630.010 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 630.010 and 630.020. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[R.O. 2012 §630.030; Ord. No. 741 §1, 3-28-2006]
The City Administrator or other such person(s) as may be designated by the Knob Noster 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 Section 630.040, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. 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.
[R.O. 2012 §630.035; Ord. No. 741 §1, 3-28-2006]
All such persons, firms, companies or corporations mentioned in Section 630.020, 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 expenses 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. 2012 §630.040; Ord. No. 741 §1, 3-28-2006]
The right is hereby granted to all such persons, firms, or companies or corporations mentioned in Section 630.020 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 and cables, all of said trimming to be done under the supervision and direction of the Street Superintendent of said City to whom said duties have been or may be delegated.
[R.O. 2012 §630.045; Ord. No. 741 §1, 3-28-2006]
A.
Any person engaged in any of the businesses described in Sections 630.010 and 630.020 who shall violate any of the provisions of this Article shall be deemed guilty of an ordinance violation, and upon conviction thereof shall be subject to punishment as provided in Section 100.220 of the Knob Noster Municipal Code.
B.
Delinquent
taxes under this Article shall be subject to the penalties as provided
for by other ordinances of the City, now or hereafter enacted, relating
to penalties upon delinquent taxes.
C.
To
the extent required by law, unless specifically stated otherwise in
Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement mechanisms,
tax refunds, tax protests, assessments, and all other procedures regarding
the tax imposed by this Article shall be the same as those provided
in Chapter 144, RSMo.
[R.O. 2012 §630.050; Ord. No. 741 §1, 3-28-2006]
To the extent required by law, in all respects this Article
shall be interpreted, construed and applied consistent with the requirements
of Sections 92.074 to 92.098, RSMo.
