City of Maryville, MO
Nodaway County
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Table of Contents
Table of Contents
Editor's Note — Ord. nos. 6819 and 6825 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. Consequently, these ordinances were not codified. Ord. no. 6867 subsequently returned ch. 625 to its original wording.

Section 625.010 Person Construed.

[R.O. 2008 §635.010; Ord. No. 4960 §1, 3-11-1991]
The word "person", when used in this Chapter shall include any individual, corporation, firm, partnership, association, trustee or receiver, or any other group or combination of individuals acting as a unit, in the plural as well as in the singular number.

Section 625.020 License Tax.

[R.O. 2008 §635.020; Ord. No. 4960 §1, 3-11-1991]
Every person now or hereafter engaged in the business of operating for compensation a telephone communicating system, together with plant and facilities, and through wires and cables upon poles or in conduits along, upon, over or under the streets, alleys, parkways or other publicly owned premises within the City, and other telephonic communication equipment, shall pay to the City as a license tax and fee a sum equal to five percent (5%) of the gross amount received by such person as charges for all services supplied by said person within the limits of the City.

Section 625.030 Statement — Filing.

[R.O. 2008 §635.030; Ord. No. 4960 §1, 3-11-1991]
A. 
It shall be the duty of every person engaged in the business described in Section 625.020 to file with the City Clerk, on or before the tenth (10th) day of May, 1963, and on or before the tenth (10th) day of November, 1963, and on or before the tenth (10th) day of May and November thereafter, a statement of the total gross receipts derived from charges for services received for telephone service and facilities during the preceding month. The billing period of such preceding month will be the sixteenth (16th) through the fifteenth (15th) and shall relate to the calendar month in which the billing period begins. Such statement is to be properly signed, certified and sworn to by an authorized representative of the person making such statement.
B. 
Any duly designated representative of the City shall have the right to investigate the correctness of such statement and shall have access to the books and records of such person, his/her trustees or successors in interest, for such purpose. The City shall have the right, acting through the City Manager, to require such person to file a statement to cover such period other than for the months set forth above in Subsection (A), provided that any of the following should occur; any major change in the corporate limits of the City, or unusual growth in the number of telephone connections; or if such person should receive from the Public Service Commission of the State of Missouri authority to revise its rate schedule.

Section 625.040 Payment Date.

[R.O. 2008 §635.040; Ord. No. 4960 §1, 3-11-1991]
Every person engaged in the business described in Section 625.020 shall pay to the City Clerk, on or before the tenth (10th) day of May, 1963, and the tenth (10th) day of each and every month thereafter, a sum equal to five percent (5%) of the total gross receipts of such person received, based on the latest statement filed by said person with the City Clerk as referred to in Section 625.030. There shall be attached to each payment a statement showing the month for which the tax is being paid, the gross receipts for the month as shown by such last statement filed, and the amount of the tax being paid.

Section 625.050 Payments in Lieu of Other Taxes.

[R.O. 2008 §635.050; Ord. No. 4960 §1, 3-11-1991]
The payments herein required to be made shall be in lieu of all other occupation licenses, taxes or fees, charges, or special taxes (other than the usual general or ad valorem taxes, and such other taxes, licenses or fees as are imposed against the public generally), which have been or may hereafter be imposed by the City under authority conferred by law against any person by reason of engagement in the telephone business as set out in this Chapter.

Section 625.060 Penalty.

[R.O. 2008 §635.060; Ord. No. 4960 §1, 3-11-1991]
Any person operating any business described in this Chapter pertaining to telephone communication systems, who shall fail to file the reports as herein required, or who shall fail to pay the license tax and fee herein provided for when due, shall, for such failure, pay as a penalty to the City ten percent (10%) of the fee and tax due and unpaid for the first thirty (30) days, or any part thereof, and for each succeeding thirty (30) days or any part thereof such person shall pay as a penalty three percent (3%) of such fee and tax as long as the fee and tax shall remain unpaid.