Article I In General

Pursuant to the provisions of Section 190.305 of the Revised Statutes of the State of Missouri, there is hereby established an emergency telephone service.

The mayor of the City of Rolla, Missouri is hereby authorized and directed to execute in behalf of the City of Rolla, Missouri a certain agreement with the United Telephone Company for the leasing and use of equipment to implement and operate such emergency telephone service, a copy of said agreement being attached hereto and made a part hereof as if more specifically set forth herein.

There is hereby levied and imposed a tax in the amount of one-half percent (0.5%) of the tariff, as defined in Section 190.300 RSMo, 1978 upon each service user as defined in said Section for a period of one (1) year beginning September 1, 1982.

Section 37-4 Extension of tax levy to fund emergency telephone service.

The city clerk is directed to notify every service supplier of the tax rate herein levied.

[Ord. 2579, §§1-2]

That the special tax levy for emergency telephone service approved by the voters in September of 1982 be continued in force until September 1989 and further that the council does hereby ratify and approve the continuance of said levy during the period of 1983 through 1987.

Section 37-5 When taxes delinquent; penalty.

That the mayor of the City of Rolla, Missouri be and he is hereby authorized to execute on behalf of the City of Rolla, Missouri a certain agreement in which the City of Rolla, Missouri and United Telephone Company are parties and which has as its subject matter the furnishing of emergency telephone service, a copy of which agreement is attached hereto and made a part hereof and marked "Exhibit A".

[Ord. 881, §5; Ord. 2632, §1]

All city taxes shall become delinquent on the first day of January. A penalty of eighteen percent (18%) of each year's delinquency shall be charged in addition to the amount of tax delinquent on each tract of land. Provided, however, that the penalty on lands redeemed prior to sale shall not exceed two percent (2%) per month or fractional part thereof.

Section 37-6 When taxes delinquent.

[Ord. 271, §1; repealed by Ord. 2702, §1]

Section 37-7 Abolishment of ad valorem tax.

[Ord. 1887, §1; Ord. 2309, §1]

From after February 10, 1975, the city shall not levy and collect and no merchant shall be required to pay an ad valorem tax.

Section 37-8 Abolishment of personal property tax.

Pursuant to Section 144.030. (23) Revised Statutes of Missouri, the tax shall not apply to sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil sold for domestic use. "Domestic use" means that portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal, or home heating oil which an individual purchaser uses for nonbusiness, noncommercial or nonindustrial purposes.

[Ord. 2554, §§1-3; Ord. 3060, §1]

That as of the effective date of this Ordinance, the City of Rolla, Missouri shall cease levying and collecting personal property taxes from the owners of personal property within the City of Rolla, Missouri for taxes assessed for the year 1987 and thereafter.

Section 37-9 Municipal telecommunications taxes.

Nothing contained in this Ordinance shall in any way affect, alter, modify or change the authority or ability of the City of Rolla, Missouri to levy and collect real property taxes, nor does it in any way prevent or impair the lawful right of the City of Rolla, Missouri to collect personal property taxes assessed for the year 1986 and all prior years.

[Ord. 3735, §§1-5]

That the City Council of Rolla, Missouri hereby adopts pursuant to the Municipal Telecommunications Business License Simplification Act (hereinafter referred to as "HB 209") and more particularly the requirement of Section 92.086.6, RSMo, two and two-tenths percent (2.2%) of gross receipts as its effective telecommunication tax rate, from and after July 1, 2006 unless HB 209 is declared to be invalid by the Missouri Supreme Court or other Court of competent jurisdiction, or HB 209 is amended to change the rate a city is to use, or the Missouri Department of Revenue informs the City that a different tax rate should be used. In the event a different tax rate may be used under state law whether determined by the Missouri Department of Revenue or as a result of an amendment to HB 209 or such legislation being declared invalid, than that adopted herein, such different tax rate shall be utilized by the Director of Finance in collection of said tax from and after July 1, 2006, or other date if applicable.

Should this Section be repealed as a result of HB 209, or any part thereof, being declared invalid by a court of law, or repealed in whole or in part in any other manner relating to said tax rate, or for any other reason HB 209 is no longer applicable to the City of Rolla, Missouri, all provisions of Section 16-84 and 16-126 of the Rolla City Code shall remain in force and effect.

Savings Clause. 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 affected by this section.

The City Council hereby authorizes the City Administrator and the City Counselor to take all steps deemed necessary in their respective opinions and discretion to protect the interests of the City with respect to this Section and HB 209 as presently codified and the validity of any action of this Council pursuant thereto.

Section 37-10 Approving settlement agreement with U.S. Cellular.

The City Council finds and declares that this section constitutes an emergency because it pertains to the fixing and levying of a tax rate. Therefore this section shall be in full force and effect on April 29, 2006.

[Ord. 3847, §§1-5]

The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and US Cellular, and as if the City of Rolla, Missouri was an original signatory thereto.

The City of Rolla, Missouri further approves the Total Past Tax Consideration of five hundred eighty-four dollars and seventy-nine cents ($584.79) as shown on the U.S. Cellular Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against US Cellular as provided for in the Settlement Agreement.

The City of Rolla, Missouri further assigns to the Municipal League eleven dollars and seventy cents ($11.70) two percent (2%) of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League's member municipalities.

The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the U.S. Cellular Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.

Section 37-11 Approving settlement agreement with AT&T Mobility.

The City of Rolla, Missouri, reserves the right to conclude settlement agreements with other wireless telecommunications service providers in the Lawsuit depending upon the circumstances of each case.

[Ord. 3848, §§1-5]

The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and AT&T Mobility, and as if the City of Rolla, Missouri was an original signatory thereto.

The City of Rolla, Missouri further approves the Total Past Tax Consideration of four hundred twenty-nine thousand one hundred sixty-five dollars and seven cents ($429,165.07) as shown on the AT&T Mobility Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against AT&T Mobility as provided for in the Settlement Agreement.

The City of Rolla, Missouri further assigns to the Missouri Municipal League four thousand two hundred ninety-one dollars and sixty-five cents ($4,291.65) or one percent (1%) of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League's member municipalities.

The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the AT&T Mobility Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.

Section 37-12 Approving settlement agreement with Sprint.

[Ord. 3849, §§1-5]

The City of Rolla, Missouri hereby approves, accepts, and adopts all terms and provisions of the Settlement Agreement as a binding and enforceable agreement between the City of Rolla, Missouri and Sprint, and as if the City of Rolla, Missouri was an original signatory thereto.

The City of Rolla, Missouri further approves the Total Past Tax Consideration of twenty-nine thousand seven hundred forty-one dollars and forty-two cents ($29,741.42) as shown on the Sprint Municipal Tax Settlement Claim Form, along with the other relief provided in the Settlement Agreement, as adequate consideration for the release of claims by the City of Rolla, Missouri against Sprint as provided for in the Settlement Agreement.

The City of Rolla, Missouri further assigns to the Missouri Municipal League five hundred ninety-four dollars and eighty-three cents ($594.83) or two percent (2%) of its Total Past Tax Consideration, which amount shall be used for the public purpose of reimbursing the League for revenues expended in its legislative and settlement efforts relating to the Lawsuit and to fund future services performed on behalf of the League's member municipalities.

The Mayor of the City of Rolla, Missouri, on behalf of the Plaintiff, is hereby authorized and directed to execute the Sprint Municipal Tax Settlement Claim Form and any other documents necessary under the Settlement Agreement.