Section 26-121 Tax levied.
Prior to the adoption of Ord. 19044 on 05/15/2006, Section 26-121 read as follows.
(a) Every person engaged in the business of
supplying telephone service in the city for
compensation for any purpose shall pay to the city a license tax in an amount equal to seven (7)
per cent of the annual gross revenue received by such person for local exchange service from
telephones located within the city limits.
(b) The telephone company shall pay the license
tax required in paragraph (a) of this section
for each month within thirty (30) days after the last day of each month.
(c) The tax required to be paid by this article
shall be in lieu of any other occupation tax
required of any person engaged in the business described in paragraph (a) of this section, but
nothing herein contained shall be so construed as to exempt any such person from the payment to
the city of the tax which the city levies on the real or personal property belonging to any such
person, nor the tax required of merchants or 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 paragraph (a) of this section.
(a) Every telecommunications company engaged in the
business of providing
telecommunications service within the city shall pay a business license tax in an amount equal to
three percent (3%) of the gross receipts from such business.
(b) Every telecommunications company subject to this
tax shall file quarterly returns and pay
the amount of the tax to the director of the Missouri Department of Revenue in accordance with
the Municipal Telecommunications Business License Tax Simplification Act, Secs. 92.074 to
92.098 RSMo., and regulations promulgated under the Act.
(c) The director of finance is authorized to audit
any telecommunications company providing
telecommunications service in the city.
(Code 1964, § 11.320)