Article I Electric, Gas and Water Services
Article II Telecommunications Services
Section 615.110 Statement of Gross Receipts Required — Payment of Tax — Credit for Service Rendered City.
[CC 2000 §3-6-1; CC 1974 §§9-24 — 9-25; Ord. No. 681, 3-17-1986]
For the purposes of this Chapter, the following words and phrases shall have the meanings respectively ascribed to them by this Section:
- EXEMPT CONSUMER
- Any consumer who owns or leases residential property located within the City, who occupies the same as his/her customary place of residence and who, on the first (1st) day of any calendar month, is sixty-five (65) years of age or sixty-two (62) years of age and retired or disabled. When any such residential property is owned or leased by two (2) or more persons jointly, the requirement for exemption shall be deemed satisfied if any one (1) such owner or lessee is sixty-two (62) years of age and retired or disabled or sixty-five (65) years of age or older on the first (1st) day of any calendar month.
- GROSS RECEIPTS
- The aggregate amount of all sales and charges of commodities or services as herein described from the business as herein described in the City during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
- Includes any individual, firm, co-partnership, joint partnership, joint venture, association, corporation, estate, business trust, trustee, receiver, syndicate or any other group or combination acting as a unit, in the plural as well as the singular number.
[CC 2000 §3-6-2; CC 1974 §9-25; Ord. No. 664, 6-27-1985; Ord. No. 687, 6-16-1986; Ord. No. 802A, 10-19-1992; Ord. No. 1101 §1, 4-17-2006; Ord. No. 1350, 4-16-2018]
A license tax of seven and one-half percent (7.5%) is imposed on the gross receipts of companies engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, or water or water service to non-residential customers.
A license tax of five percent (5%) is imposed on the gross receipts of companies engaged in the business of supplying or furnishing gas or gas service or water or water service to residential customers.
A license tax of four and one-half percent (4.5%) is imposed on the gross receipts of companies engaged in the business of supplying electricity, electrical power, or electrical service to residential customers.
[Ord. No. 1200 §1, 9-19-2011; Ord. No. 1350, 4-16-2018]
Pursuant to Section 393.275 RSMo., and any successive similar legislation, the Board of Aldermen reaffirms that it will maintain the tax rate of its business license tax on the gross receipts of utility corporations as provided herein, without reduction, regardless of the amount of any tariff increase. Therefore, the rates for business license taxes set forth in this Chapter shall be maintained, without reduction, regardless of the amount of any tariff increase.
Editor's Note: The title was also changed from "Reaffirming the Gross Receipts Tax" to "Tax To Be Maintained."
[CC 2000 §3-6-3; CC 1974 §9-27; Ord. No. 638, 5-21-1984]
Filing Statement — Payment Of Tax — License Term.
Every person described in Sections 615.010 and 615.020 of this Chapter shall file with the City Clerk a verified statement of gross receipts of such person and at the same time pay to the City Collector the tax thereon as set forth in Section 615.020 of this Chapter and a license granted upon the payment of such tax shall be a license for a one (1) month period.
Thereafter, such statements and payments shall be due and made either on the fifteenth (15th) day of each month or the final day of each month from and after the effective date hereof for gross receipts derived during the preceding month. Such payments shall be for a license to operate in the month in which the payment is made.
Investigation Of Statements. The City Clerk and such other persons as may be designated by the Board of Aldermen from time to time are hereby authorized to investigate the correctness and accuracy of the statement so filed 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.
[CC 2000 §3-6-4; CC 1974 §9-28]
Nothing contained in this Chapter shall be so construed as to exempt any person to which 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 such person.
[CC 2000 §3-6-5; Ord. No. 681, 3-17-1986; Ord. No. 952, 4-20-1998]
Refund Authorized. The amount of any license fee paid to the City pursuant to City ordinances by a person engaged in the business of selling, supplying or distributing water service, electric service, gas service or telephone service on account of sales of such person to an "exempt consumer", as herein defined, for utility services rendered to such consumer's residence shall be refunded by the City directly to such exempt consumer.
Refund Procedure. No later than August thirty-first (31st) of any year, any person claiming to be entitled to a refund pursuant to this Chapter for taxes paid on account of sales during the twelve (12) months prior to August thirty-first (31st) of any given year shall submit a request for such refund to the City Clerk or his/her delegate, together with such proof of claim as may be required by the City Clerk. Such proof of claim may, at the discretion of the City Clerk, include proof of age, copies of utility bills and proof of payment of such bills.
Computation Of Refund. The amount of refund owing to each exempt consumer shall be the amount of the license tax imposed by City ordinance as a result of such consumer's payments during the preceding twelve (12) months. No payments shall be made to exempt persons, except for months in which such exempt persons fully occupy the premises, from the first (1st) to the end of the month.
Payment Of Refunds — Service. Refunds shall be made during the last week of September in each calendar year. Refunds herein required to be made shall be paid from funds collected by the City from the tax imposed by the City ordinances pertaining to the provisions set forth in Subsection (A) of this Section. The City shall set aside from the license taxes collected each twelve (12) months an amount sufficient to pay such refunds as may be authorized by this Chapter.
Interpretation And Application Of Provisions. Nothing contained herein shall in any way alter or diminish the obligation of any person licensed pursuant to City ordinances to pay a license tax computed on the full amount of his/her gross sales to consumers within the City or otherwise to comply with the provisions of said ordinance. The exemption herein provided shall inure to the benefit of the exempt consumers only and shall be administered by the City for their benefit.
[CC 2000 §3-6-6; CC 1974 §9-30]
The right is hereby granted to all such persons mentioned in Sections 615.010 and 615.020 of this Chapter to trim trees, brush or hedges upon and overhanging streets, alleys, sidewalks and public places of the City so as to prevent such foliage from coming in contact with telephone wires and cables and electric wires, all of said trimming to be done under the supervision and direction of the Governing Body of the City or of any City Official to whom said duties have been or may be delegated.
[CC 2000 §3-6-7; CC 1974 §11-23]
Persons maintaining electrical or telephone wires shall, on the request of any person, remove, raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party requesting such raising or lowering of wires and payment, in advance, may be required. Not less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.
[CC 2000 §3-6-8; Ord. No. 637, 5-21-1984]
Any person engaged in any business to which this Chapter is applicable who shall violate any of the provisions hereof shall be, in addition to any fine and court costs assessed, responsible for interest at the rate of one and one-half percent (1.5%) per month on any funds not paid by the fifteenth (15th) of the month, pursuant to Section 615.030(A) of this Chapter.
Editors Note — It is hereby declared to be the intention of the Board of Aldermen that each and every part, section and subsection of this ordinance shall be separate and severable from each and every other part, section and subsection hereof and that the Board of Aldermen intends to adopt each said part, section and subsection separately and independently of any other part, section and subsection. In the event that any part of this ordinance shall be determined to be or to have been unlawful or unconstitutional, the remaining parts, sections and subsections shall be and remain in full force and effect. In the event that the Municipal Telecommunications Business License Tax Simplification Act shall be repealed or shall be declared unconstitutional in total or in substantial part, it is the intent of the City to continue in effect the provisions of Sections 615.020 and this Article II of the City Code as they existed prior to the effective date of the Act, unaffected by the provisions of the Act to the greatest extent possible without preventing the City from receiving tax revenues under these Sections.
[Ord. No. 1101 §1(3-6-2(a)), 4-17-2006]
As used in this Article, the term "gross receipts" means the aggregate amount of all sales and charges, exclusive of sales and charges for the commodities or services relative to the business of supplying telephone or telephone service for compensation in the City during the period, less credits, refunds, sales taxes, and uncollectable accounts actually charged off during the period.
Effective July 1, 2006, to the extent required by Section 92.083 RSMo., as used in this Article:
- 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 State sales tax.
- TELEPHONE SERVICE, TELECOMMUNICATIONS SERVICE, TELECOMMUNICATIONS, LOCAL EXCHANGE SERVICE, LOCAL EXCHANGE TELEPHONE TRANSMISSION SERVICE AND EXCHANGE TELEPHONE SERVICE
- These terms 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 adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses, or other similar means, 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 "telecommunications service" does not include the following if such services are separately stated on the customer's bill or on records of the seller maintained in the ordinary course of business:
- 1. Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunications 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.The phrase "to the extent required by law" shall mean that the action is required or permitted by State law in order for the City to continue to receive municipal telecommunications tax revenues under this Article.
[Ord. No. 1101 §1(3-6-2(b)), 4-17-2006; Ord. No. 1350, 4-16-2018]
Every person now or hereafter engaged in the business of selling telephone, telecommunication services, or telegraph service to non-residential customers shall pay to the City, as a license or occupation tax, seven and one-half percent (7.5%) of the gross receipts from such business in the City.
Every person now or hereafter engaged in the business of selling telephone, telecommunication, or telegraph service to residential customers shall pay to the City, as a license or occupation tax, five percent (5%) of the gross receipts from such business in the City.
Section 615.110 Statement of Gross Receipts Required — Payment of Tax — Credit for Service Rendered City.
[Ord. No. 1101 §1(3-6-2(c)), 4-17-2006]
All persons engaged in the businesses described in Sections 615.090 and 615.100 in the City are hereby required to file with the Collector 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 Vinita Park at the rate set forth in this Article. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
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. 1101 §1(3-6-2(d)), 4-17-2006]
The tax required to be paid under Section 615.100 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Chapter 605 of the Code of Ordinances. Except as otherwise required by Sections 92.074 to 92.098 RSMo, nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[Ord. No. 1101 §1(3-6-2(e)), 4-17-2006]
The Collector and such other persons may be designated by the Board of Aldermen, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 615.110, 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 telecommunications company for purposes of this Article shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[Ord. No. 1101 §1(3-6-2(f)), 4-17-2006]
Any person engaged in any of the businesses described in Section 615.090 and 615.100 who shall violate any of the provisions of this Article shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be subject to fine not to exceed one thousand dollars ($1,000.00) in addition to back fees due.
Delinquent taxes under this Article shall be subject to the penalties as provided for by other ordinances of the City, now or hereafter enacted, relating to penalties upon delinquent taxes.
To the extent required by law, unless specifically stated otherwise in Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement mechanisms, tax refunds, tax protests, assessments, and all other procedures regarding the tax imposed by this Article shall be the same as those provided in Chapter 144, RSMo.
[Ord. No. 1101 §1(3-6-2(g)), 4-17-2006]
To the extent required by law, in all respects this Article shall be interpreted, construed and applied consistent with the requirements of Sections 92.074 to 92.098, RSMo.