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BILL NO. ~:~ <br /> <br />ORDINANCE NO. <br /> <br />AN ORDINANCE AMENDING CHAPTER 5.84 OF THE UNIVERSITY CITY <br />MLq~CIPAL CODE, RELATING TO TELEPHONE AND TELEGRAPH <br />COMPANIES, BY ENACTING THEREIN A NEW SECTION TO BE KNOWN AS <br />"SECTION 5.84.015 TELEPHONE SERVICE DEFINED;" CONTAINING~A <br />SAVING CLAUSE. <br /> <br /> WHEREAS, Section 5.84.010 of the University City Municipal Code imposes a license or <br />occupational tax, on every person engaged in the business of supplying or furnishing telephone <br />service, in the amount of nine percent of the gross receipts derived from such business within <br />University City, Missouri; and <br /> <br />WHEREAS, "telephone service" is not defmed in Section 5.84.010; and <br /> <br /> WHEREAS, cellular and wireless telephone companies maintain that they do not provide <br />telephone service within the meaning of Section 5.84.010; and <br /> <br /> WHEREAS, the plain and ordinary meaning of telephone service includes cellular and <br />wireless telephone service; and <br /> <br /> WHEREAS, in Mo. Code Regs. Title 12, Section 10-3.188 the Missouri Director of Revenue <br />defines telephone service to include cellular and wireless service for sales tax purposes; and <br /> <br /> WHEREAS, the University City legislative intent with respect to Section 5.84.010 at all <br />times has been that cellular and wireless telephone service is subject to the tax therein; and <br /> <br /> WHEREAS, this ordinance is intended to clarify the meaning of telephone service as used <br />in Section 5.84.010; and <br /> <br />WHEREAS, this ordinance is not intended to impose a new tax, license or fee. <br /> <br /> NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF <br />UNIVERSITY CITY, MISSOURI, AS FOLLOWS: <br /> <br /> Section 1. Chapter 5.84 of the University City Municipal Code, relating to telephone and <br />telegraph companies, is hereby amended by enacting therein a new section to be known as "Section <br />5.84.015 Telephone service defined," which shall read as follows: <br /> <br />Section 5.84.015 Telephone service defined. <br /> <br />"Telephone service," as used in Section 5.84.010, means the service ordinarily and <br />popularly ascribed to it including, without limitation, the transmission of messages <br />and conversations through use of local, toll and wide area telephone service; private <br /> <br /> <br />