§ 605.010. License Required — Amount of License Tax — Exceptions.

Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the City of Lake Tapawingo, Missouri, shall pay the said City a semi-annual license tax, of five percent (5%) of the gross receipts derived and collected from its or their customers located within the City, and any services there provided, except such receipts as represent charges for message rate toll, or long distance telephone service, charges for exclusive interstate service of any kind, charges for Morse, telegraph, television or radio program transmission facilities, or for other services furnished exclusively and permanently in connection with services extending beyond the boundaries of the City, charges for the billing and collecting for telegrams, charges for the sale of and advertising in telephone directories, charges for the rental of plant facilities or other property not currently used by any such company in furnishing its telephone services, and charges which combine both receipts which are herein taxed and which are herein excepted in all cases in which the demonstrable cost to any such telephone company, in making a separation between the revenues taxed and those excepted, shall exceed the evident revenue to be derived therefrom by the City hereunder.

Ord. No. 283 §1, 7-2-1970