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<br />Section 1. Chapter 5.84 of the University City Municipal Code, relating to telephone and telegraph <br />companies, is hereby amended by enacting therein a new section to be known as "Section 5.84.011 <br />Telecommunications License Tax Imposed-Amount," which shall read as follows: <br /> <br />5.84.011 Telecommunications License Tax Imposed-Amount. <br /> <br />A. Every person engaged in the business of supplying or furnishing telecommunications service in the <br />city shall pay to the city as a license or occupational tax, four and thirty-five hundredths percent <br />(4.35%) ofthe gross receipts derived from such business within the city, or the telecommunications <br />business license revenue neutral tax rate specified in Section 92.086 RSMo if not four and thirty-five <br />hundredths percent (4.35%), effective July 1,2006. <br /> <br />B. The Municipal Telecommunications Business License Tax Simplification Act, Sections 92.074 to <br />92.098 RSMo, shall govern the interpretation and enforcement of the provisions of this section. <br /> <br />C. The tax in this chapter on every person engaged in the business of supplying or furnishing mobile <br />telecommunications service shall be imposed as provided in the Mobile Telecommunications <br />Sourcing Act, 4 U.S.C. Sections 116 through 124. <br /> <br />D. Every person who shall pay the tax imposed in this section shall receive a credit in the amount paid <br />against the tax imposed in Section 5.84.010, and shall not be liable for the balance that would <br />otherwise be due under Section 5.84.010 unless and until a court of competent jurisdiction enters a <br />final judgment on the merits that is not subject to appeal and that declares the Municipal <br />Telecommunications Business License Tax Simplification Act unconstitutional or unenforceable. <br /> <br />Section 2. This ordinance shall not be construed so as to relieve any person, firm or corporation from <br />any penalty heretofore incurred by the violation of Chapter 5.84, nor bar the prosecution for any such <br />violation. <br /> <br />Section 3. An emergency is hereby declared to exist in that the business license revenue neutral tax <br />rate must be promulgated at this time in order to meet the deadlines imposed in the Municipal <br />Telecommunications Business License Tax Simplification Act, Sections 92.074 to 92.098 RSMo. <br /> <br />Section 4. This ordinance shall take effect and be in force from and after its passage as provided by <br /> <br />law. <br /> <br />2 <br />