[CC 1990 § 27-16; Ord. No. 123 § 1, 6-20-1988]
The following terms, wherever used or referred to in this Chapter,
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 uncollectible 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 telephone service in the City.
[CC 1990 § 27-17; Ord. No. 123 § 2, 6-20-1988; Ord. No. 2668 § 1, 9-19-2011]
A.
Every public utility shall pay to the City an annual license or occupational
tax in an amount equal to five percent (5%) of the gross receipts
derived from such business.
B.
The gross receipts tax imposed upon public utilities, including,
but not limited to, Ameren Missouri, pursuant to this Chapter of the
City of Chesterfield Code shall be maintained, without reduction,
at the existing rate of five percent (5%), despite the tariff increase
of seven and eleven hundredths percent (7.11%) awarded by the PSC
to Ameren Missouri effective on July 31, 2011, or any other fluctuations
in the tariffs of public utilities.
C.
The
gross receipts tax imposed upon public utilities, including, but not
limited to, Missouri-American Water Company, pursuant to this Chapter
of the City of Chesterfield Code shall be maintained, without reduction,
at the existing rate of five percent (5%), despite the tariff increase
in excess of seven percent (7%) awarded by the PSC to Missouri-American
Water Company, effective on May 11, 2023.
[Ord. No. 3245, 7-17-2023]
[CC 1990 § 27-18; 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 20th 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.
[CC 1990 § 27-19; 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.
[CC 1990 § 27-20; Ord. No. 123 § 5, 6-20-1988]
The City Clerk shall prescribe all incidental rules and regulations
for the enforcement of this Chapter.
[CC 1990 § 27-21; 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.
[CC 1990 § 27-22; Ord. No. 123 § 7, 6-20-1988]
Any person, persons, firm, association or corporation violating
any of the provisions of this Chapter or any employee, agent or other
person taking part in, joining or aiding in a violation of any provision
of this Chapter 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.
[CC 1990 § 27-23; Ord. No. 1815 § 1, 1-23-2002]
A.
"Telephone service," as used in Ordinance No. 123, means the service
ordinarily and popularly ascribed to it, including, without limitation,
the transmission of messages 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. 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.
B.
A subscriber of 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.
[CC 1990 § 27-24; Ord. No. 2254 § 1, 4-17-2006]
A.
As used in this Chapter, 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.
B.
GROSS RECEIPTS
TELEPHONE SERVICE, TELECOMMUNICATIONS SERVICE, TELECOMMUNICATIONS,
LOCAL EXCHANGE SERVICE, LOCAL TELEPHONE TRANSMISSION SERVICE, TELEPHONE
SERVICE
a.
b.
c.
d.
Effective July 1, 2006, to the extent required by Section 92.083,
RSMo., as used in this Chapter the following terms shall have these
prescribed meanings:
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; and
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:
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.
C.
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 Chapter.
[CC 1990 § 27-25; Ord. No. 2254 § 1, 4-17-2006]
A.
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 percent (2.4%) of the gross receipts from
such business in the City.
B.
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.
C.
Effective July 1, 2006, to the extent required by law, notwithstanding
the provisions of any municipal business license tax (as defined in
Section 92.077, RSMo.) 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 Sections 144.010 and
144.020, RSMo.
D.
To the extent required or permitted by law, for bills rendered on
and after July 1, 2006, the tax rate shall be five percent (5%) or
the revenue neutral rates as promulgated and published herein, whichever
is higher.
E.
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 Section 92.086, RSMo. 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 Section 92.086,
RSMo.
[CC 1990 § 27-26; Ord. No. 2254 § 1, 4-17-2006]
A.
All persons engaged in the businesses described in Sections 615.090 and 615.100 in the City are hereby required to file with the Director of Finance 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 615.100. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
B.
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 and
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.
[CC 1990 § 27-27; Ord. No. 2254 § 1, 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 Sections 615.010 and 615.020. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Chapter shall be construed to exempt any person to which this Chapter 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.
[CC 1990 § 27-28; Ord. No. 2254 § 1, 4-17-2006]
The Director of Finance and such other persons as 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 Section 615.110, 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 Sections 92.074 to 92.098, RSMo., shall be conducted pursuant to such Statutes and any rules promulgated thereunder.
[CC 1990 § 27-29; Ord. No. 2254 § 1, 4-17-2006]
A.
Violations of this Chapter shall be punishable by a fine as set out in Section 100.080 of this Code. A separate offense shall be deemed committed each day during or on which a violation occurs or is committed.
B.
Delinquent taxes under this Chapter 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.
C.
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 Chapter shall be the same as those
provided in Chapter 144, RSMo.
[CC 1990 § 27-30; Ord. No. 2254 § 1, 4-17-2006]
To the extent required by law, in all respects this Chapter
shall be interpreted, construed and applied consistent with the requirements
of Sections 92.074 to 92.098, RSMo.
