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City of Chesterfield, MO
St. Louis County
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Table of Contents
Table of Contents
Cross reference — Department of Finance and Administration, § 2-121 et seq.
State law reference — Taxation in cities of third class, RSMo. § 94.010 et seq.
[Ord. No. 123, § 1, 6-20-1988]
The following terms wherever used or referred to in this article shall have these respective meanings unless a different meaning clearly appears from the context:
The City Clerk of the City of Chesterfield, Missouri, or any other duly authorized financial officer of the City.
The aggregate amount of all sales and charges of the commodities or services described in "public utility" below, made by a public utility in the City during any period less discounts, credits, refunds, sales taxes and uncollectable accounts actually charged off during the period.
Every individual, firm, corporation, partnership, joint venture, business trust, receiver and any other person, group, combination or association of any of them who shall be engaged in the business of supplying or furnishing electricity, electric power, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone service in the City.
Cross reference — Exchange telephone service defined, § 27-23.
[Ord. No. 123, § 2, 6-20-1988; Ord. No. 2668 § 1, 9-19-2011]
Every public utility shall pay to the City an annual license or occupational tax in an amount equal to five (5) percent of the gross receipts derived from such business.
The gross receipts tax imposed upon public utilities, including, but not limited to Ameren Missouri, pursuant to Chapter 27, Article II, Section 27-16 to Section 27-30 of the City of Chesterfield Code shall be maintained, without reduction, at the existing rate of five percent (5%), despite the tariff increase of 7.11 percent awarded by the PSC to Ameren Missouri effective on July 31, 2011 or any other fluctuations in the tariffs of public utilities.
[Ord. No. 123, § 3, 6-20-1988]
Each public utility shall, on forms designed and furnished by the City, make and file a verified return with the City Clerk covering the prior month, on or before the twentieth day following the close of each such month and at that time shall pay the tax for the period covered by the return; the first return shall be due September 20, 1988, for the period ending August 31, 1988.
[Ord. No. 123, § 4, 6-20-1988]
Should the City Clerk not be satisfied with the accuracy of any return filed hereunder or any statement required in support thereof, any such public utility shall submit its books and records to examination by the duly authorized representatives of the City. Should it be ascertained that the gross receipts herein taxed of any such public utility during the specified period is greater than the amount reported, such public utility, notwithstanding its return, shall pay the tax hereunder on its gross receipts as ascertained by the City Clerk.
[Ord. No. 123, § 5, 6-20-1988]
The City Clerk shall prescribe all incidental rules and regulations for the enforcement of this article.
[Ord. No. 123, § 6, 6-20-1988]
In the event that any public utility hereunder fails to pay the tax or to discharge any liability hereunder, suit may be filed in any court of competent jurisdiction to enforce the payment of the tax and liability.
[Ord. No. 123, § 7, 6-20-1988]
Any person, persons, firm, association or corporation violating any of the provisions of this article or any employee, agent or other person taking part in, joining or aiding in a violation of any provision of this article may be prosecuted as provided by law for the violation of ordinances of the City and, upon conviction thereof, shall be subject to the penalties provided for violation of City ordinances. Each day a violation continues shall constitute a separate offense.
[Ord. No. 1815, § 1, 1-23-2002]
"Exchange telephone service", as used in Ordinance 123, means the service ordinarily and popularly ascribed to it including, without limitation, the transmission of message 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. Exchange 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.
A subscriber of exchange 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.
[Ord. No. 2254, § 1, 4-17-2006]
As used in this article, the term "gross receipts" means the aggregate amount of 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 uncollectible accounts actually charged off during the period.
Effective July 1, 2006, to the extent required by RSMo § 92.083, as used in this article: (a) the term "gross receipts" shall be construed to mean all receipts from the retail sale of telecommunications service taxable under RSMo. § 144.020, and from any retail customer now or hereafter exempt from state sales tax; and (b) the terms "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 RSMo § 92.077, which as of the date of adoption hereof provides that "telecommunications service" has the same meaning as such term is defined in RSMo § 144.010, 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:
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;
Answering services and one-way paging services;
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
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. 2254, § 1, 4-17-2006]
Every person or business now or hereafter engaged in the business of selling telephone or telegraph service, for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, two and four-tenths (2.4) percent of the gross receipts from such business in the City.
To the extent required by law, the City Administrator of the City is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City 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.
Effective July 1, 2006, to the extent required by law, notwithstanding the provisions of any municipal business license tax (as defined in RSMo § 92.077) 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 telecommunications services which are subject to taxation under RSMO §§ 144.010 and 144.020.
To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be five (5) percent or the revenue neutral rates as promulgated and published herein, whichever is higher.
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 RSMo § 92.086. 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 RSMo § 92.086.
[Ord. No. 2254, § 1, 4-17-2006]
All persons engaged in the businesses described in Sections 27-24 and 27-25 in the City are hereby required to file with the Finance Director 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 filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City at the rate set forth in Section 27-25. 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 RSMo §§ 92.074 and 92.098 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. 2254, § 1, 4-17-2006]
The tax required to be paid under Section 27-25 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 27-16 and 27-17. Except as otherwise required by RSMo §§ 92.074 to 92.098, 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. 2254, § 1, 4-17-2006]
The Finance Director and such other persons may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of RSMo § 27-26, and for that purpose shall have access to 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 RSMo §§ 92.074 to 92.098 shall be conducted pursuant to such statutes and any rules promulgated thereunder.
[Ord. No. 2254, § 1, 4-17-2006]
Violations of this article shall be punishable by a fine of not less than five dollars ($5.00) and not more than one thousand dollars ($1,000.00) or by imprisonment for a period of time not to exceed three (3) months or by both such fine and imprisonment. A separate offense shall be deemed committed each day during or on which a violation occurs or is committed.
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 the penalties upon delinquent taxes.
To the extent required by law, unless specifically stated otherwise in RSMo §§ 92.074 to 92.098, 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 RSMo Ch. 144.
[Ord. No. 2254, § 1, 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 RSMo §§ 92.074 to 92.098.