[CC 1989 §6-30]
Every light and power company, their successors and assigns
generating, manufacturing, selling, distributing, transmitting, supplying
and furnishing electricity, electric power, electric energy and electric
service ("licensee") in the City shall for the privilege of doing
business and engaging in said occupation therein pay to the City a
license and occupation tax.
[CC 1989 §6-31]
The license and occupation tax herein provided shall be a sum
equal to four and seven hundred sixty-two thousandths percent (4.762%)
of the gross receipts derived from the transaction of licensee's business
within the City.
[CC 1989 §6-32]
A.
The term "gross receipts", when used in this Article, shall mean:
1.
Except
as provided in Section 144.012, RSMo., means the total amount of the
sale price of the sales at retail including any services other than
charges incident to the extension of credit that are a part of such
sales made by the businesses herein referred to, capable of being
valued in money, whether received in money or otherwise; except that,
the term "gross receipts" shall not include the sale price of property
returned by customers when the full sale price thereof is refunded
either in cash or by credit. In determining any tax due under Sections
144.010 to 144.525, RSMo., on the gross receipts, charges incident
to the extension of credit shall be specifically exempted. For the
purposes of Sections 144.010 to 144.525, RSMo., the total amount of
the sale price above mentioned shall be deemed to be the amount received.
2.
It shall
also include the lease or rental consideration where the right to
continuous possession or use of any article of tangible personal property
is granted under a lease or contract and such transfer of possession
would be taxable if outright sale were made and, in such cases, the
same shall be taxable as if outright sale were made and considered
as a sale of such article, and the tax shall be computed and paid
by the lessee upon the rentals paid
C.
The term "light and power company", when used in this Article, shall
include every corporation, company, association, firm and individual
which is an "electrical corporation" owning and operating
an "electric plant" as a "public utility" within the meaning of and as defined in the Gas, Electric, Water,
Heating and Sewer Companies Law (Chapters 386 and 393, RSMo.).
[CC 1989 §6-33]
A.
The licensee
shall pay the tax herein provided monthly or quarterly, said tax to
be computed upon the basis of gross receipts collected and received
by licensee which are subject to said tax from the first (1st) day
through the last day of each month or quarter during which licensee
is doing business and engaged in said occupation.
B.
The exact
date after the end of each month/quarter on which licensee shall pay
the tax herein provided, the form and contents of reports filed by
licensee with the City showing the gross receipts which are subject
to said tax and the date on which said reports are due shall be as
mutually agreed upon by the City and the licensee.
C.
The license
and occupation tax herein provided shall be in addition to all other
taxes, payments or fees now or hereafter required by law or ordinance.
[1]
Editor's Note—Ord. no. 7223 appears to have been 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. The
sections in this article may be affected by the above action.
[Ord. No. 7223 §1, 4-24-2006]
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.
B.
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.
C.
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.
[Ord. No. 7223 §1, 4-24-2006]
A.
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, two and one-half
percent (2.5%) of the gross receipts from such business in the City.
B.
To the
extent required by law, the City Clerk of the City is hereby authorized
and directed to promulgate and publish the revenue neutral rates to
be applied in the City of Webb City 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.
C.
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.
D.
To the
extent required or permitted by law, for bills rendered on and after
July 1, 2006, the tax rate shall be two and one-half percent (2.5%)
or the revenue neutral rates as promulgated and published herein,
whichever is higher.
E.
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. 7223 §1, 4-24-2006]
A.
All persons
engaged in the businesses described in this Article in the City are
hereby required to file with the Finance Director 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 Webb City at the rate set forth herein. 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.
[Ord. No. 7223 §1, 4-24-2006]
The tax required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 620.050 and 620.060. 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.
[Ord. No. 7223 §1, 4-24-2006]
The Finance Director and such other persons may be designated
by the City Council, from time to time, is and are hereby authorized
to investigate the correctness and accuracy of any statement filed
under the provisions of this Article 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.
[Ord. No. 7223 §1, 4-24-2006]
A.
Any person engaged in any of the businesses described in this Article who shall violate any of the provisions of this Article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be subject to punishment as provided in Section 100.110 of this 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.
[Ord. No. 7223 §1, 4-24-2006]
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. It is hereby declared to be the
intention of the City Council that each and every part, Section and
Subsection of this Article shall be separate and severable from each
and every other part, Section and Subsection hereof and that the City
Council intends to adopt each said part, Section and Subsection separately
and independently of any other part, Section and Subsection. In the
event that any part of this Article shall be determined to be or to
have been unlawful or unconstitutional, the remaining parts, Sections
and Subsections shall be and remain in full force and effect. In the
event that the Municipal Telecommunications Business License Tax Simplification
Act shall be repealed or shall be declared unconstitutional in total
or in substantial part, it is the intent of the City to continue in
effect the provisions of the Municipal Code as they existed prior
to the effective date of the Act, unaffected by the provisions of
the Act to the greatest extent possible without preventing the City
from receiving tax revenues under this Article.
