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)