Section 107-322; Ord. 19044; Amending Chapter 26 of the City Code as it relates to taxation of telephone companies and telecommunications companies


Ordinance No. 19044                            Council Bill No. B 192-06

     AN ORDINANCE

amending Chapter 26 of the City Code as it relates to taxation of telephone companies and telecommunications companies to conform with the Municipal Telecommunications Business License Tax Simplification Act enacted by the Missouri General Assembly in 2005; providing for revival of the current telephone tax if the Act is declared invalid; and fixing the time when this ordinance shall become effective.

BE IT ORDAINED BY THE COUNCIL OF THE CITY OF COLUMBIA, MISSOURI, AS FOLLOWS:

    SECTION 1.    Chapter 26 of the Code of Ordinances of the City of Columbia, Missouri, is hereby amended as follows:

Material to be deleted in strikeout; material to be added underlined.

  DIVISION 3.   TELEPHONE TELECOMMUNICATIONS

Sec. 26-121. Tax levied Telecommunications business license tax.

    (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.

Sec. 26-122. Annual statement.

It is hereby made the duty of every person engaged in the business described in section 26-121 to file with the city clerk on the first day of September of each year a sworn statement of the gross receipts of such person from such business for the twelve (12) months ending on the thirtieth day of June preceding the filing of such statement. The director of finance of the city shall be, and is hereby authorized to investigate the correctness and accuracy of the statement required, and for that purpose shall have access at all times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.

Secs. 26-12 32--26-130. Reserved.

    SECTION 2.    If the Municipal Telecommunications Business License Tax Simplification Act is declared unconstitutional or invalid by the Missouri Supreme Court or other appellate court, this ordinance shall be null and void and the repealed sections 26-121 and 26-122 shall be revived.

    SECTION 3.    This ordinance shall be in full force and effect from and after July 1, 2006.

PASSED this 15th day of May, 2006.