City of Harrisonville, MO
Cass County
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Table of Contents
Table of Contents

Section 665.010 Tax Imposed — Amount.

[Ord. No. 3119 §1, 12-7-2009]
A license tax of five percent (5%) of the taxable gross receipts of any telephone company rendering telephone service and operating within the City of Harrisonville, Missouri, is hereby imposed. For purposes of this Chapter, a telephone company rendering telephone service and operating within the City of Harrisonville, Missouri, shall include every person or entity providing any telephone, telegraph and other telecommunications services within the City as are permitted by law to be subject to this gross receipts tax.

Section 665.020 Payments.

[Ord. No. 3119 §1, 12-7-2009]
Every person now or hereafter engaged in any of the businesses described in Section 665.010 hereof shall pay to the City Collector no later than the twenty-fifth (25th) day of each month an amount equal to five percent (5%) of the gross receipts from such business for the preceding calendar month.

Section 665.030 Sworn Statement — Deficiencies.

[Ord. No. 3119 §1, 12-7-2009]
It is hereby made the duty of every person engaged in any of the businesses described in the foregoing Section hereof to file or cause to be filed with the City Clerk no later than the twenty-fifth (25th) day of each month a sworn statement of the gross receipts subject to the tax set forth in Section 665.010 for the prior calendar month. The Clerk or his duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof. Should it be determined by the City that any business has failed to pay all of the tax due pursuant to Section 665.010, the person engaged in such business shall pay all such deficiencies plus interest thereon at nine percent (9%) per annum compounded monthly.

Section 665.040 Status of Tax.

[Ord. No. 3119 §1, 12-7-2009]
Nothing herein contained shall be so construed as to exempt any such person subject to Section 665.010 from the payment to the City of levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers for the sale of any services not subject to the tax in Section 665.010, nor shall the tax herein required exempt any such persons from the payment of any other tax which may be lawfully required. Nothing herein shall be deemed to increase any levy or alter any tax in any manner that may be deemed prohibited by law.

Section 665.050 Penalty For Violation.

[Ord. No. 3119 §1, 12-7-2009]
Any person engaged in any business described in Section 665.010, who shall violate any of the provisions of this Article, shall be deemed guilty of an offense and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00). Each day's violation shall constitute a separate offense.