[Ord. No. 11-01 §1, 6-6-2011]
Consistent with Sections 67.1830 to 67.1846, RSMo., the City hereby establishes a business license fee of five percent (5%) of the local service revenues to the City, effective June 1, 2011, to be paid semi-annually, in arrears and such payments shall be made by the thirtieth (30th) day of July and January each year of the period covered during the term of this Section. This payment shall be in lieu of any general or special license tax, occupation tax, or any other such tax for the period covered during the term of this Section. This Section incorporates and extends the provisions of United Telephone Company of Missouri's Ordinance No. 537 which was effective in January 1990. For purposes of this Section, and consistent with the definition in Sections 67.1830 to 67.1846, RSMo., "local service revenues" shall include all revenues received by grantee for the provision of basic local exchange telecommunications service, including those mandatory services which expand the basic local calling scope of the customer or subscriber, but shall not include charges for special services, long distance calls, access charges, or services not considered basic local exchange telecommunications service. The City further agrees that to the extent allowed by Missouri law, the grantee may pass through and collect this payment amount from its customers.
[Ord. No. 13-05 §§1 — 4, 2-4-2013]
A. 
Every person, firm or corporation engaged in the business of furnishing telephone service, telecommunication services and Internet service for residential, commercial, business, manufacturing, industrial, or for any other purpose in the City, who shall furnish the services within the City, shall pay to the City a customer use fee equal to five percent (5%) of the gross receipts solely derived from the charges for customer use of local telephone, telecommunication services and Internet service in the City as a license tax for conducting such business within the City.
B. 
It is hereby made the duties of those persons, firms or corporations mentioned above to file with the City Clerk, on or before the fifteenth (15th) 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 Section of such person from charges for actual use of local telephone, telecommunication services and internet service. Such statement shall be verified by the affidavit of an individual person, or in the case of a firm or corporation, by the principal officer thereof. At the time of filing the monthly statement required, the person, firm or corporation shall pay to the City the use fee required.
C. 
The fee imposed by this Section shall be a license tax authorized by Sections 71.610, 94.110 and 94.270, RSMo., and amendments thereto.
D. 
With respect to persons providing telephone or telecommunication service these shall be deemed to include all communication services (e.g., telegraph, mobile telephones, cellular, wireless, pager services, etc.) and not limited to the above regardless of the supplier. All funds received from the use fee imposed by this Section shall be deposited in the General Revenue Fund and be appropriated by the Board of Aldermen in the annual City budget. Should any person, firm or corporation engaged in the business of furnishing local telephone, telecommunication services or internet service fail to file the statement or pay the use fee as provided for in this Section 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. Other persons violating the provisions of this Section shall be guilty of a misdemeanor. Each ten (10) days that violations continue shall constitute a separate offense.