Hallsville Statement of Gross Receipts Required: Payment of Tax: Credit for Service Rendered by City ordinance (§ 620.030)

A. Every person engaged in the business described in this Chapter within the City limits shall file with the Clerk of the City on the first day of September of each year a sworn statement of the gross receipts received by such person for such business within the City limits during the preceding twelve-month period, beginning on the first day of July of the preceding year and ending on the 30th day of June preceding the filing of such statement. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the Collector of the City at the rate set forth herein.

B. 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 92.098, 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.