[Ord. No. 429 § 1, 8-17-1948]
As used in this Article, the following terms shall have the
meanings indicated:
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.
