[R.O. 2011 §5.84.010; Prior Code §18-68; Ord. No. 4318 §1; Ord. No. 4516 §1; Ord. No.
4858 §1; Ord. No. 4928 §1; Ord. No. 5177 §1]
Every person engaged in the business of supplying or furnishing
telephone or telegraph service in the City shall pay to the City as
a license or occupational tax nine percent (9%) of the gross receipts
derived from such business within the City, effective August 1, 1979.
[R.O. 2011 §5.84.011; Ord. No. 6633 §1, 2006]
A.
Every
person engaged in the business of supplying or furnishing telecommunications
service in the City shall pay to the City as a license or occupational
tax four and thirty-five-hundredths percent (4.35%) of the gross receipts
derived from such business within the City, or the telecommunications
business license revenue neutral tax rate specified in Section 92.086,
RSMo., if not four and thirty-five-hundredths percent (4.35%), effective
July 1, 2006.
B.
The Municipal
Telecommunications Business License Tax Simplification Act, Sections
92.074 to 92.098, RSMo., shall govern the interpretation and enforcement
of the provisions of this Section.
C.
The tax in this Chapter on every person engaged in the business of supplying or furnishing mobile telecommunications service shall be imposed as provided in the Mobile Telecommunications Sourcing Act, 4 U.S.C. Sections 116 through 124.
D.
Every person who shall pay the tax imposed in this Section shall receive a credit in the amount paid against the tax imposed in Section 615.110 of this Chapter, and shall not be liable for the balance that would otherwise be due under Section 615.110 unless and until a court of competent jurisdiction enters a final judgment on the merits that is not subject to appeal and that declares the Municipal Telecommunications Business License Tax Simplification Act unconstitutional or unenforceable.
[R.O. 2011 §5.84.015; Ord. No. 6305 §1, 2001]
A.
"Telephone service", as used in Section 615.110, means the service ordinarily and popularly ascribed to it including, without limitation, the transmission of messages and conversations through use of local, toll and wide area telephone service; private line services; land line services; cellular telephone services; and maritime and air-to-ground telephone service. Telephone service includes the transmission of information over telephone lines and other telephonic media for facsimile transfers. Telephone service does not include value-added services including computer processing applications used to act on the form, content, code and protocol of the information for purposes other than transmission.
B.
A subscriber
of telephone service is any individual, business, corporation or other
entity who uses, or maintains for use, equipment necessary to transmit
information over telephone lines. Telephone lines refers to any means
of transmitting telephone messages, including, but not limited to,
wire, radio transmission, microwave and optic fiber technology.
[R.O. 2011 §5.84.020; Prior Code §18-69; Ord. No. 4117 §1; Ord. No. 4693 §1]
Every person engaged in any business set forth in Section 615.110 in the City is required to file with the Director of Finance of the City a sworn monthly statement showing the gross receipts derived from the operation of such business during every month of each calendar year, which statement shall be filed within thirty (30) days after the close of each such period, and the tax imposed by this Chapter shall be paid at the time of the filing of such statement.
[R.O. 2011 §5.84.030; Prior Code §18-70; Ord. No. 3772 §1]
Any person engaged in any business set forth in Section 615.110 within the City making any payment to the City under any ordinance heretofore enacted shall receive credit for such payments on the tax set forth by this Chapter.
[R.O. 2011 §5.84.040; Prior Code §18-71; Ord. No. 3772 §1]
The Director of Finance or the Director's representatives are
authorized to investigate the correctness and accuracy of any statement
filed pursuant to this Chapter and for that purpose shall have access
at all reasonable times to the books, documents, papers and records
of any person making such return in order to ascertain the accuracy
thereof.
[R.O. 2011 §5.84.050; Prior Code §18-72; Ord. No. 3772 §1]
Nothing contained in this Chapter shall be so construed as to
exempt any person to whom this Chapter is applicable from the payment
to the City of the tax which the City levies upon the real or personal
property belonging to any such person.
[R.O. 2011 §5.84.060; Ord. No. 6306 §1, 2001]
If any person engaged in the business of supplying or furnishing
telephone or telegraph service in the City shall fail or refuse to
pay the tax imposed by this Chapter, such person shall be charged
and it shall be the duty of the Director of Finance to collect and
account for a penalty of two percent (2%) per month or fractional
part thereof of the delinquent tax until paid.
