[1]
Editor's Note — Ord. No. 2006-1498 and 2006-1499 were 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. Subsequently ord. no. 2006-1524 adopted October 17, 2006, repealed said ordinances and reenacted the previous provisions in §§ 610.010 and 610.080.
[CC 1991 §22-54; Ord. No. 725 §1, 9-9-1986; Ord. No. 891 §5, 8-20-1991; Ord. No. 2006-1524 §2, 10-17-2006]
A. 
Every person engaged in the business of supplying or furnishing exchange telephone service in the City shall, at the time of filing a statement under Section 610.010, pay to the City Collector as a license or occupational tax an amount equal to:
1. 
One-half of one percent (0.5%) of the gross receipts of such business derived from all users who are residential customers.
2. 
Eight percent (8%) of the gross receipts of such business derived from all users who are not residential customers.
B. 
Definition. As used in this Chapter, the following terms shall have these prescribed meanings:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities or services hereinabove described in the City of Frontenac during any period less discounts, credits, refunds, sales taxes and uncollectible amounts actually charged off.
RESIDENTIAL CUSTOMER
A customer subject to the residential service rate tariff as approved by the Missouri Public Service Commission.