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An ordinance providing for a license or occupation tax to be paid by persons, firms,
companies or corporations engaged in the business of furnishing telecommunications
service in the City of Kirksville, Missouri.
The following definitions shall be additional language to this Article:
Gross receipts.
The aggregate amount of all 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. Effective
July 1, 2006, to the extent required by Section 92.083 RSMo., as used in this article,
the term shall be construed to mean 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.
Telecommunications service.
Exchange telephone service, telephone service, local exchange telephone transmission
service and similar terms shall be construed to mean telecommunications service as
defined in Section 92.077 RSMo. As of the date of adoption, this has the same meaning
as such term as 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:
(a) 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;
(b) Answering services and one-way paging services;
(c) 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
(d) Cable or satellite television or music services.
"To the extent required by law".
The action is required or permitted by State law in order for the City to continue
to receive municipal telecommunications tax revenues under this Article.
(Ord. No. 11753, 4-26-2006)
Editor's note—
See note Art. IV.
Be it ordained by the council of the City of Kirksville, Missouri, as follows:
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