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BULLET St. Louis City Revised Code Chapter 23.34 DIVISION II Telephone Company Alternative Tax

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DIVISION II. TAXATION

Chapter 23.34
Telephone Company Alternative Tax

Sections:

23.34.010 Telephone companies to pay tax.
23.34.020 Gross receipts tax.
23.34.030 Statement of gross receipts.
23.34.040 Comptroller's powers.
23.34.080 Effect of chapter.

23.34.010 Telephone companies to pay tax.

Every person now or hereafter engaged in a general telephone business in the City, providing both exchange, or local, and toll or long distance, telephone service to its customers shall pay to the city a tax as hereinafter provided in this chapter.
(1948 C. Ch. 55 83: 1960 C. 154.010.)

23.34.020 Gross receipts tax.

Every telephone company shall pay to the City a tax equaling seven and one-half percent of the gross receipts of any such company obtained from its customers within the City for any services there provided, except such receipts as represent charges for message rate toll, or long distance, telephone service, charges for message rate interzone telephone service, charges for exclusive interstate service of any kind, charges for Morse, telegraph or radio program transmission facilities, or for other services furnished exclusively and permanently in connection with services extending beyond the boundaries of the City, charges for the billing and collecting for telegrams, charges for the sale of telephone directories, charges for Yellow Pages advertising, charges for the rental of plant facilities or other property not currently used by any such company in furnishing its telephone services, and charges which combine both receipts which are herein taxed and which are herein excepted in all cases in which the demonstrable cost to any such telephone company in making a separation between the revenues taxed and those excepted shall exceed the evident revenue to be derived therefrom by the City hereunder. "Gross receipts" does not include an amount equal to all discounts, credits, refunds, overcharges or overpayments, sales taxes and uncollectible accounts actually charged off, returned, or given credit for by such telephone company to its subscribers during the period for which the return is made, and all discounts, credits, refunds, overcharges or overpayments, sales taxes, and uncollectible accounts actually charged off, returned or given credit for by such telephone company to its subscribers in a prior return period but not previously claimed as a deduction from prior reported gross receipts.

In determining the applicability of any tax of the City to telephone companies, the term "telephone company" means an entity providing telephone or telecommunications or similar services, whether through wire or wireless transmissions, to customers in the City of St. Louis for a fee directly to the public, or to such classes of users as to be effectively available directly to the public.

In determining the applicability of any tax of the City to telephone companies:

A. The term "gross receipts obtained from its customers within the City" means gross receipts derived from a service to the extent that service is charged to a service address in the City, unless otherwise provided by applicable federal law;

B. "Telephone or telecommunications or similar services" does not include video service that is subject to a cable television franchise fee or video service provider fee;

C. Any such tax shall not be applicable to gross receipts from charges for Internet access, as that term is used in the Federal Internet Tax Freedom Act, P.L. 105-277, as amended.

Neither this section, nor any provision hereof, shall be deemed or construed as a waiver, relinquishment, creation, expansion, modification or termination of any rights which the City may already have with respect to any telephone company, nor shall it be deemed or construed to alter, amend or modify in any way the settlement agreement entered into between the City of St. Louis and Southwestern Bell Telephone Company and its successors on September 3, 1998.
(Ord. 67717 1--4, 2007: prior: Ord. 56071 1, 1971: Ord. 55965 1 (part), 1971: Ord. 54726 1 (part), 1967: 1948 C. Ch. 55 84: 1960 C. 154.020.)

23.34.030 Statement of gross receipts.

Every telephone company on or before the second last day of each month commencing October, 1969, shall file with the Comptroller a verified statement of its gross receipts upon which the gross receipts tax is laid for the next preceding month, and shall pay the tax at the same time as the filing of the report.
(Ord. 55393 1, 1969: 1948 C. Ch. 5 85: 1960 C. 154.030.)

23.34.040 Comptroller's powers.

Should the Comptroller be not satisfied of the accuracy of any statement required in Section 23.34.020, 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 therefrom or from any other information that the gross revenue herein taxed of such corporation during the specified time was greater than the amount stated, such corporation, notwithstanding such statement, shall pay into the City Treasury ten percent of its gross revenues so taxed herein as ascertained by the Comptroller. The Comptroller is authorized and directed to place to the credit of the "Unimproved Street Fund," established by Ordinance 55852, from the proceeds of the gross receipts tax herein provided, an amount equal to 0.15% of the gross so taxed.
(Ord. 55965 1 (part), 1971: prior: Ord. 54726 1 (part), 1967: 1948 C. Ch. 55 86: 1960 C. 154.040.)

23.34.080 Effect of chapter.

Neither this chapter, nor any agreement effected by acceptance hereof, nor any provisions hereof, shall be held or construed as a waiver, relinquishment, modification or termination of any rights the City may already possess to use the poles and conduits, or other plant of any such telephone company, or as a waiver, relinquishment, modification or termination of any rights any such telephone company may possess to conduct its business as presently conducted in the City.
(1948 C. Ch. 55 90: 1960 C. 154.080.)

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