Town of Carrollton, MO
Carroll County
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Table of Contents
Table of Contents
[Ord. No. 429 § 1, 8-17-1948]
As used in this Article, the following terms shall have the meanings indicated:
PERSON
Includes any individual, firm, copartnership, joint-partnership, joint adventure, 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.
[Ord. No. 429 § 2, 8-17-1948; Ord. No. 429A § 2, 4-24-2006]
Every person now or hereafter engaged in the business of supplying telephone service/telecommunication service for the purpose of, but not limited to, voice and/or data transmission for compensation for any purpose in the Town of Carrollton, Missouri, shall pay to the Town of Carrollton, Missouri, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business.
[Ord. No. 429 § 3, 8-17-1948]
It is hereby made the duty of every person engaged in the business described in the foregoing Section hereof, not later than March 1st and September 1st, respectively, in each year, to make a report to the Governing Body of the Town of Carrollton, Missouri, of its gross earnings from said business within the corporate limits of said Town for the six (6) months' period ending on December 31st and June 30th, respectively; and at the time of making such reports, pay into the Town Treasury a sum equal to five percent (5%) of the gross earnings from said business within the corporate limits of the Town of Carrollton, Missouri, subsequent to the effective date of this Article. The Clerk of the Town of Carrollton, Missouri, or other duly authorized representative of the Town of Carrollton, Missouri, shall be and is hereby authorized to investigate the correctness and accuracy of the reports or statements required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such reports or statements in order to ascertain the correctness and accuracy thereof.
[Ord. No. 429 § 4, 8-17-1948]
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business described in Section 625.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the Town of Carrollton, Missouri, of the tax which the Town of Carrollton, Missouri, levies upon the real and personal property belonging to any such person, nor the tax required of merchants and manufacturers for the sale of anything other than telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on the business described in Section 625.020 hereof.
[Ord. No. 429 § 5, 8-17-1948]
Any person engaged in the business described in Section 625.020 hereof who shall violate any of the provisions of this Article shall be deemed guilty of an ordinance violation and upon conviction shall be fined not less than twenty-five dollars ($25.00) nor more than ninety dollars ($90.00), and every day's violation of this Article shall constitute a separate offense.