§ 14-206. Tax levied.

Unless otherwise prohibited by relevant state or federal statutes, every person, now or hereafter engaged in the business of furnishing telephone or communication services in the city, shall pay to the city as a license or occupational tax, an amount equal to 3.38 percent, which rate is revenue neutral to the city, of the gross receipts derived from such business within the city.

To the extent required by law, the city administrator of the city is hereby authorized and directed to promulgate and publish the revenue neutral rates to be applied in the City of Ballwin 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 RSMo 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 communications services which are subject to taxation under RSMo 144.010 and 144.020.

To the extent required or permitted by law, for bills rendered on and after July 1, 2006, the tax rate shall be seven percent or the revenue neutral rates as promulgated and published herein, whichever is lower.

To the extent required by law, for bills rendered on and after July 1, 2007 the tax rate shall be adjusted based on information promulgated and published by the Director of the Department of Revenue for the State of Missouri pursuant to RSMo 92.086. 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 RSMo 92.086.

(Code 1973, § 13-184; Ord. No. 2501, § 1, 2-12-96; Ord. No. 00-6, § 1, 2-14-00; Ord. No. 06-26, § 1, 5-8-06; Ord. No. 08-22, § 1, 7-14-08)