City of Florissant, MO
St. Louis County
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Table of Contents
Table of Contents
[1]
Cross Reference — Definitions and rules of construction generally, §100.020.
Editor's Note — Ord. no. 7298 §1, adopted May 11, 2006, repealed sections 605.327 — 605.343 and enacted new provisions set out herein. Former sections 605.327 — 605.343 derived from Code 1980 §§14-73 — 14-79; CC 1990 §§14-601 — 14-607; ord. no. 5356, 6-22-1992; ord. no. 5520, 8-9-1993; ord. no. 5925, 2-10-1997; ord. no. 5968, 5-27-1997; ord. no. 7077 §1, 10-27-2004.
[Ord. No. 7298 §1, 5-11-2006; Ord. No. 7667 §1, 12-1-2009]
A. 
Definition. "Gross receipts", as used herein, shall be construed to mean the aggregate amount of all sales and charges from the business of supplying or furnishing electricity, electrical power, electrical service, furnishing gas or gas service, furnishing water or water service during any period, less discounts, refunds, sales taxes and uncollectible accounts.
B. 
Tax Levied. Any person engaged in the business of supplying or furnishing electricity, electrical power, electrical service, furnishing gas or gas services, furnishing water or water service in the City shall be subject to paying the City a license or occupational tax of seven percent (7%) of the gross receipts derived from such business within the City. However, effective June 1, 1997 through October 31, 2004, the license or occupational tax imposed hereunder shall be reduced to three percent (3%) of the gross receipts derived from such businesses within the City and effective on November 1, 2004 and until such time as the City Council makes an adjustment to the tax rate, the license or occupational tax shall be reinstated to five percent (5%) of the gross receipts derived from such business within the City. Effective January 1, 2010, and until such time as the City Council makes an adjustment to the tax rate, the license or occupational tax shall be reinstated to seven percent (7%) of the gross receipts derived from such business within the City.
[Ord. No. 7298 §1, 5-11-2006; Ord. No. 7667 §2, 12-1-2009]
A. 
Definitions. Effective July 1, 2006 to the extent required by Section 92.083, RSMo., the following terms shall have the meanings set forth below:
GROSS RECEIPTS
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 the State sales tax.
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 the adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means and 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 "telecommunication services" does not include the following if such services are separately stated on the customer's bill on records of the seller maintained in the ordinary course:
1. 
Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunication service used to provide such access;
2. 
Answering services and one-way paging services;
3. 
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
4. 
Cable or satellite television or music services.
TO THE EXTENT REQUIRED BY LAW
The action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under this Section.
B. 
Tax Levied.
1. 
Effective January 1, 2010, every person within the City engaged in the business of furnishing telephone service shall pay to the City a license or occupation tax of seven percent (7%) of the gross receipts derived from such business within the City.
2. 
To the extent required by law, the Mayor is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Florissant 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.
3. 
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 telephone and telecommunications services which are subject to taxation under Sections 144.010 and 144.020, RSMo.
4. 
To the extent required or permitted by law and based on the rate information supplied by the Director of Revenue of the State of Missouri, for bills rendered on and after July 1, 2006, the tax rate shall be three percent (3%) or the revenue neutral rates as promulgated and published, whichever is higher.
5. 
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. 7298 §1, 5-11-2006]
A. 
All persons engaged in the businesses described in this Article within the City are hereby required to file with the Director of Finance 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 Florissant 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. 7298 §1, 5-11-2006]
The payments required by this Article shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupational taxes heretofore imposed upon any person engaged in such business but does not exempt such person from City real or personal property or ad valorem taxes.
[Ord. No. 7298 §1, 5-11-2006]
The Director of Finance and such other persons may be designated by the Director of Finance from time to time is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions set forth herein 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 telephone company or 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.