§ 1. [License or occupation tax.]

Every person, firm, company or corporation now or hereafter engaged in the business of furnishing telecommunications service in the City of Kirksville, Missouri, shall pay the said City as an annual license or occupation tax, five percent (5%) of the gross receipts derived from the furnishing of such service within said City, as hereinafter set forth.

To the extent required by law, the City Manager of the City is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Kirksville for bills to be rendered on or after July 1, 2006, based on the rate information supplied by the Director of Revenue of the State of Missouri.

Effective July 1, 2006, to the extent required by law, notwithstanding the provisions of any municipal business license tax (as defined in Section 92.077 RSMo.) ordinance, this tax shall be based solely and exclusively on those gross receipts of telecommunications companies (being any company doing business in the State of Missouri that provides telecommunications service) for the retail sale of telecommunications services which are subject to taxation under sections 144.010 and 144.020 RSMo.

To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be five percent (5%) or the revenue neutral rates as promulgated and published.

To the extent required by law, for bills rendered on and after July 1, 2007 the tax rate shall be adjusted as promulgated and published by the Director of the Department of Revenue for the State of Missouri pursuant to Section 92.086 RSMo. The City shall notify the Director of the Department of Revenue in writing within 30 days of any change in the tax rate to the extent required by Section 92.086 RSMo.

(Ord. No. 11753, 4-26-2006)

Editor's note

See note Art. IV.