Hallsville Telephone and Telecommunication Companies ordinance (§ 620.010)

A. Definitions. To the extent required by Section 92.083, RSMo., the following terms shall have the meanings set forth below:

GROSS RECEIPTS: All receipts from the retail sale of telecommunications service taxable under Section 144.020, RSMo., and from any retail customer now or hereafter exempt from the State sales tax.

TELEPHONE SERVICE, TELECOMMUNICATIONS SERVICE, TELECOMMUNICATIONS,: LOCAL EXCHANGE SERVICE, LOCAL EXCHANGE TELEPHONE TRANSMISSION SERVICE, EXCHANGE TELEPHONE SERVICE And similar terms shall be construed to mean telecommunications service as defined in Section 92.077, RSMo., which as of the date of adoption hereof provides that "telecommunications service" has the same meaning as such term is defined in Section 144.010, RSMo., which in turn as of the date of the adoption hereof provides that "telecommunications service" means the transmission of information by wire, radio, optical cable, coaxial cable, electronic impulses or other similar means and further provides that as used in this definition, "information" means knowledge or intelligence represented by any form of writing, signs, signals, pictures, sounds or any other symbols and further provides that "telecommunication services" does not include the following if such services are separately stated on the customer's bill on records of the seller maintained in the ordinary course:

1. Access to the Internet, access to interactive computer services or electronic publishing services, except the amount paid for the telecommunication service used to provide such access;

2. Answering services and one-way paging services; or

3. Private mobile radio services which are not two-way commercial mobile radio services such as wireless telephone, personal communications services or enhanced specialized mobile radio services as defined pursuant to Federal law.

B. Tax Levied. Every person engaged in the business of supplying telephone service for compensation for any purpose in the City shall pay to the City as a license tax a sum equal to five percent (5%) of the gross revenue received by such person for local exchange service from telephones located within the City limits.