(A) The Board of Aldermen adopt, pursuant to the Municipal Telecommunications Business License Simplification Act (hereinafter referred to as “HB209”), and more particularly in requirement of RSMo. § 92.086, paragraph 6, 0.6% of gross receipts as it’s effective tax rate, from and after July 1, 2006 for the tax imposed on telecommunications companies doing business in the city, for the retail sale of telecommunication services which are subject to taxation under RSMo. §§ 144.010 and 144.020 unless HB209 is declared to be invalid by the State Supreme Court or other court of competent jurisdiction, or HB209 is amended to change the rate the city is to use, or the state’s Department of Revenue informs the city that a different tax rate should be used. In the event a different tax may be used under state law, whether determined by the state’s Department of Revenue or as a result of an amendment to HB209 or such legislation being declared invalid, than that adopted herein, such different tax rates shall be utilized in collection of said tax from and after July 1, 2006, or other date if applicable.
(B) Nothing in this section shall be construed to affect any suit or proceeding now pending in any court or any rights acquired or liability incurred, nor any cause or causes of action occurred or existing under any act or ordinance repealed hereby. Nor shall any right or remedy of any character be lost, impaired, or effected by this section.
(C) The Board of Aldermen hereby authorizes the Mayor and the City Attorney to take all steps deemed necessary in their respective opinions and discretion to protect the interest of the city with respect to this section, HB209, and Ordinance 283 of the city and the validity of any action of this Board pursuant thereto.
(Ord. 360, passed 5-6-2006)