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BULLET St. Louis City Revised Code Chapter 23.32 DIVISION II Telephone and Telegraph Companies Gross Receipts Tax

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



DIVISION II. TAXATION

Chapter 23.32
Telephone and Telegraph Companies Gross Receipts Tax

Sections:

23.32.010 Annual reports.
23.32.020 Examine books--Deficiencies.
23.32.030 Generally.
23.32.040 Statement of gross receipts.
23.32.050 Gross receipts tax.
23.32.060 Bond.
23.32.070 Comptroller's powers.
23.32.080 Penalty for violation of Sections 23.32.060 and 23.32.070.

For exclusion from taxes, see Ch. 23.29.

23.32.010 Annual reports.

The Director of Public Utilities shall report to the Comptroller on or about July 1 of each year the extent of streets, alleys and public places over and along which are erected pole lines and wires, tubes and cables of each telegraph and telephone corporation not paying ten percent of its gross receipts into the City Treasury, all the wires, tubes or cables on housetops or on poles not owned by the wire owner and the number of the crossings or intersections of lines carried on poles of other corporations.
(Ord. 55964 1 (part), 1971: prior: Ord. 54725 1 (part), 1967: 1948 C. Ch. 55 78: 1960 C. 153.010.)

23.32.020 Examine books--Deficiencies.

Should the Comptroller not be satisfied of the accuracy of any statement required in Section 23.32.010, he may require officers and employees of the corporation concerned to appear before him and submit themselves and its books and papers to his examination. Should he ascertain from any of this material or from any other information that such statement is not accurate he shall order such corporation to pay him forthwith the ascertained deficiency.
(Ord. 55391 1 (part), 1969: 1948 C. Ch. 55 79: 1960 C. 153.020.)

23.32.030 Generally.

No telegraph or telephone corporation shall be privileged to use the streets, alleys and public places of the City provided in this chapter, except upon the following conditions set forth in this chapter.
(1948 C. Ch. 55 80 (part): 1960 C. 153.030.)

City Counselor Ops.: 10460

23.32.040 Statement of gross receipts.

Each corporation about to commence business shall file with the Register, at the time the application is made for the use of the streets, alleys, or public places its written acceptance of privilege granted by this code and having agreed in such application that it will on or before the second last day of each month commencing October, 1969, file with the Comptroller a statement of its gross receipts from its telephone and telegraph business within the City for the next preceding month. This statement shall be verified by the affidavit of its president or secretary.
(Ord. 55391 1 (part), 1969: 1948 C. Ch. 55 80 (a): 1960 C. 153.040.)

23.32.050 Gross receipts tax.

Such corporation shall, at the time of filing such statement, pay into the City Treasury ten percent on the amount of such gross receipts. This amount shall be in addition to all other taxes imposed by law. From the proceeds of the above payments, the Comptroller is authorized and directed to place to the credit of the "Unimproved Street Fund," established by Ordinance 55852, an amount equal to .15% of the amount of the gross receipts.

For the purpose of this chapter the term "gross receipts" means the aggregate amount of all sales and charges of any company engaged in the telephone and telegraph business obtained from its customers within the City for any services, there provided during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.
(Ord. 56070 1, 1971: prior: Ord. 55964 1 (part), 1971: Ord. 54725 1 (part), 1967: 1948 C. Ch. 55 80 (b): 1960 C. 153.050.)

Cases:

A ten percent charge on gross receipts imposed against telegraph company pursuant to this section was a rent rather than a tax and was invalid for (1) impairment of contractual rights, (2) violation of equal protection guarantees, and (3) violation of the Commerce Clause of the United States Constitution. City of St. Louis v. Western Union, 760 S.W. 2d 577 (Mo. App. 1988).

23.32.060 Bond.

Each corporation shall, at the time of such filing, also file with the register a good and sufficient penal bond in the sum of twenty thousand dollars. This bond shall be conditioned as follows:

A. The corporation will comply with all the provisions of this section and of all ordinances which may hereafter be enacted relating to telephone and telegraph corporations;

B. The corporation will pay into the City Treasury the percentage of its gross receipts as provided by this chapter.
(1948 C. Ch. 55 80 (c): 1960 C. 153.060.)

23.32.070 Comptroller's powers.

Should the Comptroller not be satisfied of the accuracy of any statement required by this chapter; he may require officers and employees of the corporation concerned to appear before him and submit themselves and its books and papers to his examination. Should he ascertain from any of this material or from any other information that the gross receipts of such corporation during the time specified were greater than the amount stated, such corporation, notwithstanding such statement, shall pay into the City Treasury ten percent of its gross receipts as ascertained by the Comptroller.
(Ord. 55964 1 (part), 1971: prior: Ord. 54725 1 (part), 1967: 1948 C. Ch. 55 81: 1960 C. 153.070.)

23.32.080 Penalty for violation of Sections 23.32.060 and 23.32.070.

Any telegraph or telephone corporation or any president, manager, superintendent or local officer in charge thereof who shall violate or fail to comply with any of the provisions of Sections 23.32.060 and 23.32.070 shall be guilty of a misdemeanor; and each day's refusal or neglect to pay the amount due for any six months, as provided in Sections 23.32.030--23.32.060 within ten days after the same becomes due and payable, shall constitute a separate offense.
(1948 C. Ch. 55 82: 1960 C. 153.080.)

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