§ 2. [Statement of gross receipts, filing; payment of tax.]

All such persons, firms, companies or corporations mentioned in Section 1 hereof shall file with the City Finance Director of said city on or before the 15th day each calendar month, a sworn statement of the gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the preceding calendar month. At the time of filing all such sworn statements, the person, firm, company or corporation filing such sworn statement shall pay to the City Finance Director of the said City five percent (5%) of such gross receipts. Gross receipts derived from the furnishing of such service to said City shall not be included in any such sworn statements, nor shall any tax be due on such gross receipts. The telecommunications company shall have the privilege of crediting such sums as may be due hereunder with any unpaid balance due said company for telephone service or facilities furnished to said City.

Effective July 1, 2006, to the extent required by law, the Director of the Department of Revenue for the State of Missouri shall collect, administer, and distribute telecommunications business license tax revenues in accordance with the provisions of Sections 92.074 to 92.095 RSMo. and returns filed by telecommunications companies with the Director and tax payments made by such companies to the Director pursuant to such statutes shall take the place of the statements and payments described above.

The Finance Director, and such other persons, may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of this section, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement. Effective July 1, 2006, any audit of a telecommunications company for purposes of sections 92.074 to 92.095 [RSMo.] shall be conducted pursuant to such statutes and any rules promulgated thereunder.

(Ord. No. 10700, § 1, 12-16-85; Ord. No. 11753, 4-26-2006)

Editor's note

See note Art. IV.