Series 107 2006 ORDINANCES/RESOLUTIONS
Section 107-322; Ord. 19044; Amending Chapter 26 of the City Code as it relates to taxation of telephone companies and telecommunications companies
Bill No. B 192-06
amending Chapter 26 of the City Code as it relates to taxation of telephone companies
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
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.
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
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
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.
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
SECTION 3. This ordinance shall be
in full force and effect from and after July 1, 2006.
PASSED this 15th day of May, 2006.