[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.
