City of Neosho, MO
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2023-08-15
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Title VI Business and Occupation
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Chapter 640 License Tax on Utilities
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Article II Telephone Companies' License Tax
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Charter
- Ch C The Charter
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 City Council
- Ch 110 Officers and Employees
- Ch 115 Personnel
- Ch 120 Finances
- Ch 125 Committees and Boards
- Ch 130 (Reserved)
- Ch 135 Municipal Court
- Ch 140 Taxation
- Ch 145 Airport
- Ttl II Public Health, Safety and Welfare
- Ch 200 Police Provisions
- Ch 205 Fire Department
- Ch 210 Animals and Fowl
- Ch 215 Offenses and Miscellaneous Provisions
- Ch 220 Nuisances
- Ch 225 Fair Housing
- Ch 230 Garbage, Trash and Refuse
- Ch 235 Parks and Recreation
- Ch 240 Emergency Management
- Ttl III Traffic Code
- Ttl III Notes Traffic Code
- Ch 300 General Provisions
- Ch 305 Administration and Enforcement
- Ch 310 Enforcement and Obedience to Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets
- Ch 335 Stop and Yield Intersections, Railroad Crossings
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Traffic Regulations Concerning Drugs and Alcohol
- Ch 345 Pedestrians' Rights and Duties
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing and Parking Prohibited in Specified Places
- Ch 360 Stopping for Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited on Certain Streets
- Ch 370 Traffic Violations Bureau
- Ch 375 Procedure on Arrest
- Ch 380 Railroads
- Ch 385 Motor Vehicle Equipment
- Ch 390 Licensing Requirements
- Ch 395 Bicycles
- Ttl IV Land Use
- Ch 400 Planning and Zoning Commission
- Ch 405 Zoning Regulations
- Ch 410 Subdivision Regulations
- Ch 415 Cluster Developments and Condominiums
- Ch 420 (Reserved)
- Ch 425 Flood Damage Prevention
- Ch 430 Stormwater Runoff Management
- Ch 435 Deannexation/Detachment of Territory From Corporeal Boundaries
- Ttl V Building Code
- Ch 500 Buildings and Building Regulations
- Ch 505 Electrical Code
- Ch 510 Plumbing
- Ch 515 Mechanical Code
- Ch 520 International Property Maintenance Code
- Ch 521 International Existing Building Code
- Ch 522 International Residential Code
- Ch 523 (Reserved)
- Ch 524 International Fuel Gas Code
- Ch 525 Dangerous Buildings and Structures
- Ch 530 Moving of Buildings
- Ch 535 Streets, Sidewalks and Public Places
- Ch 540 Poles and Wires
- Ch 545 Excavations
- Ch 550 Housing Rehabilitation Grant Guidelines
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Licenses and Miscellaneous Business Regulations
- Ch 610 Amusements
- Ch 615 Peddlers, Solicitors and Canvassers
- Ch 617 Private Detectives, Private Investigators and Security Guards
- Ch 620 Pawnbrokers and Secondhand Dealers
- Ch 625 Vehicles for Hire - Taxicabs
- Ch 630 Yard and Garage Sales
- Ch 635 License Tax on Cigarettes
- Ch 640 License Tax on Utilities
- Ch 640 Art II Telephone Companies' License Tax
- § 640.080 Levied — Amount.
- § 640.090 Annual Statement of Gross Receipts — When Tax Paid — Certain Receipts Exempt — Credit for Services Rendered City.
- § 640.100 To Be in Lieu of Other Taxes.
- Ttl VII Utilities
- Ch 700 Water, Sewers and Sewage Disposal
- Ch 705 Sewers and Sewage Disposal
- Ch 710 Water
- Ch 715 Recoupment for Extension of Water and Sewer Mains
- Cross Reference
- Ch CR Cross Reference
[1]
Editor's note — Ordinance number 247-2006 was adopted April 18, 2006 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 Section 640.080 was reinstated as referenced below.
[Code 1962 §15-18; CC 1979 §15-44; Ord. No. 247-2006 §§1 — 2, 4-18-2006]
Every person engaged in the business of furnishing exchange
telephone service in the City shall pay to the City, as an annual
license tax, an amount equal to five percent (5%) of the gross receipts
derived from the furnishing of such service within the City, as set
forth by this Article.
[Code 1962 §15-19; CC 1979 §15-45]
All persons mentioned in Section 640.080 shall file with the City Clerk on or before the fifteenth (15th) day of March of each calendar year a sworn statement of gross receipts derived by such person from the furnishing of exchange telephone service in the City during the preceding calendar year. At the time of filing any such statement, the person involved shall pay to the City Collector five percent (5%) of such gross receipts. Gross receipts derived from the furnishing of such service to the City or any other municipal or governmental unit located in the City shall not be included in the foregoing statement, nor shall any tax be due on such gross receipts. The telephone company shall have the privilege of crediting such sums as may be due under this Article with any unpaid balance due such company for telephone service rendered or facilities furnished to the City.
[Code 1962 §15-20; CC 1979 §15-46]
The payments required by the provisions of this Article shall be in lieu of all other excises, charges, exactions, rentals, impositions or other license or occupation taxes heretofore imposed upon any person engaged in the business described in Section 640.080, but nothing contained in this Article shall be construed to exempt such person from any general or special ad valorem tax imposed upon the public generally by the City.
