HomeMy WebLinkAbout2008-003 Us Cellular Settlement Claim FormBILL NO.2008- D,~
ORDINANCE N0.2008- 0.3
AN ORDINANCE APPROVING A CLASS ACTION SETTLEMENT WITH UNTTED
STATES CELLULAR CORPORATION, UNITED STATES CELLULAR OPERATING
COMPANY, LLC, AND USCOC OF GREATER MISSOURI, LLC, AND THEIR
RELATED ENTITIES CONCERNING GROSS RECEIPT TAX ON WIRELESS
SERVICE
WHEREAS, Section 705.010 of the Municipal Code of the City of Riverside, Missouri
imposes a five percent (5%) tax on gross receipts from telephone services; and
WHEREAS, a class action is pending in the Circuit Court of St. Louis County, Missouri,
Case No. Ol-cc-004454, captioned City of University City, Missouri, as individuals, and on
behalf of all other similarly situated and the general public, v. Peace Valley Cellular Telephone
Company, United States Cellular Corporation, United States Cellular Operating Company, LLC,
and USCOC of Greater Missouri, LLC, et al. (the "Class Action Suit") in which plaintiffs
contend that United States Cellular Corporation, United States Cellular Operating Company,
LLC, and USCOC of Greater Missouri, LLC, ("U S Cellular") did not pay taxes on gross
receipts as required by the municipal code of the City of University City, Missouri and other
similarly situated municipalities; and
WHEREAS, based on the information available to both sides, and the risks involved in a
trial, the attorneys for the class have concluded that a settlement proposed by U S Cellular is fair,
reasonable, and adequate, and that it serves the best interests of the class members.
NOW, THEREFORE, be it ordained by the Board of Aldermen of the City of Riverside,
Missouri as follows:
1. The Board of Aldermen determines that the proposed settlement of the Class
Action Suit with U S Cellular is fair, reasonable, and in the best interests of the City and its
citizens.
2. The settlement agreement as described in the Notice of Class Action and
Approval Hearing attached hereto as Exhibit A is hereby approved. The Mayor is hereby
authorized to execute the settlement claim form attached hereto as Exhibit B on behalf of the
City.
3. This Ordinance shall take effect immediately.
Passed and approved by the Board of Aldermen of the City of Riverside this ~~ ~3ay of
January, 2008. D
a~-~
Ka Teen L. Rose, ayor
ATTEST:
[seal]
Louise Rusick, City Clerk
li'
EXHIBIT A
IN THE CIRCUIT COURT OF SL LOUIS COUNTY
STATE OF MISSOURI
Case No. 01-CC-004454
NOTICE OF CLASS ACTION SETTLEMENT AND APPROVAL HEARING
To: Finance Director
Riverside
2950 NW Vivion Road
Riverside, MO 04152
City of Univerelry City, Missouri, as Indlvlduais,
and on behalf of all others similarly sauated and
the general public,
PlainOffs,
Peace Valley Cellular Telephone Company,
Urdted States Cellular Corporatlon, United States
Cellular Operating Company, LLC, and USCOC
of Greater Missouri, LLC, et aI,
Defendants.
Thts notice explains the settlement of a class action lawsuit concerning
business license tax that munidpalities sough to impose on U 3
Celldar. The settlement has been prelimlrrarity approved by the Coud
and provides for the payment of past taxes and future taxes to these
municipalities.
PLEASE TAKE NOTICE THAT on February 21, 2006, in Division 4 of
the grcult Court of St. Louie County, State of Mtasourl, 7900
Carondelet Avenue, Clayton, Missouri 63105, at 9:00 a.m., a
hearing shall be conducted to determine whether io Brent final
approval to the selilamont, consider any timely objections to the
settlement, and rule on the fee end expense applEcadon aubmttled
by attorneys for the plaintiffs.
No payment of pest taxes from U S Cellular will be made available to municipalities under the settlement agreement until
after the aetdement hea become final and non~appealabb.
Read this notice carefully. You may be entitled to share in the settement proceeds of tMs lawsuit. Your rights to a monetary award
may be affected.
Whet la Ihls lawsuit about?
Plalydttls contend that U S Cellular did not pay taxes on gross receipts derived from proWding commercial mobile radio
services (collectively, "CMRS~, taxes br maiMeining antennas or other facilities, and Nat taxes with reaped to providing such
services, erxl for interest and/or penalties on any such taxes not timety paid. U S Cellular has dented these allegations and
argued that these taxes did not appty to CMRS offered by U S Cellular.
Based on iha information available to both sides, and the risks involved in a Utal, aliomeys tar the class have concluded that
the proposed settlement is fair, reasonable, end adequate, and that N serves the best interests of doss members.
2. Who are the parties in this class action?
The named plainligs In this lass adlon are the City of Blue Springs, Missouri, City of Cape Girerdeau, Missouri, City of
Chestefield, Missouri, qty of Dexter, Missouri, qty of Ellisville, Missouri, qty of Ferguson, Missouri, qty of Florissant,
Missouri, qry of Gladstone, Missouri, City of Independerxre, Missouri, qty of Jennings, Missouri, qty of IOrksviNe, Missouri,
qty of IOrirwood, Missouri, qty of Manchester, Missouri, qty of Maplewood, Missouri, City of Maryland Heights, Missouri, qty
of Northwoods, Missouri, qty of O'Falbn, Missouri, City of SL Joseph, Missouri, City of Vinite Park, Missouri, City of Warson
Woods, Missouri, Cily of Wellston, Missouri, City of Winchester, Missouri, and qty of University City, Missouri. Piaintifls filed
uds lawsuit as a class action to assert their own indhriduet claims and to represent a class of municipalities who have similar
claims.
The defendants invdved In this Settlement are Peace Valley Cellular Telephone Company, United States Cellular Corporetion,
United States Cellular Operating Company, LLC, and USCOC of Greater Missouri, LLC.
Other wireless service providers ere defendants in this lass edlon. The ortunicipalittea' claims against these dher
detendania are not being seuied, or have been separatety settled, and will not be affected by the settlement
agreement with U S Celhrlar.
The lawsuit Is pending in the grcuit Court for St. Louis County, State of Missouri before Judge Barnhardt Drumm.
3. What compensation or benefits wilt the setttement provWe?
The settlement, if h fs Nnelly approved by the Court, provides for the payment of past taxes and luture taxes as described in
more detail below. In addition, to the extent that U S Cellular has paid any taxes under protest end has initiated any tax
protest actions against you, those protest actions will be dismissed and the protested tax released unconditlonelly to you upon
the effective date of the settlement:
a. Payment of Past Taxes. The Settlement specifies a past tax paym~i with respect to each municipality, and your past
tax payment is shown below. This payment was determined as tallowa:
Notice of Ciesa Action Settlement end Approves Hearing -Page 1 of 5
(1) If you Impose a business license tax on gran receipts, the payment depends on whether you are M the St.
Louie market ea defined In the Setttemenl AgreemeMl Because U S CeNwar has been In business for such a shod ttme
fn the St. Louis market, the payment is based on a percentage d its badr lazes.
(e) In the St. Louts Merlael, the payment krcludea the amount d tax Chef wwkt have been paid on 2696 of tle
gross rerreipta from providkrg ielerxanmuntatbns aeMas for the period bagtnnkrg Jury 1, 2006 end ending
June 30, 2007 plus 62.696 of sudr gross receipts to Ore month of Jury, 2007, plus 100% d srx;trr gross
receipts fa the period from August 1, 2007 through October 31, 2007, ail wtOrout regaad to ayr inlereat or
penegy (which shall -rot be arrddered in delemdMng Ifre payment). This payment amount to based on an
eadmele for October 2007 fhet assumes the tax owed to this rrrordh equaled the amount d tax fa September
2007. tl the actual tax H more b October 2007, U 3 Cellular wiN pay the difference to you later. It the actual
fax k leas, U S Ceguler wgl still pay Ore amount based on September 2007.
(b) In the rest of Miasard the peymerrt inductee the amount of lax That wowd have been paid on ga gran
recclpts from providing teteconxnunbatlorrs serve fa Ore period beginning September 1, 2005 and ending
October 31,2007, vrNhout regard to any Interest a penalty (wNch shag not be considered In determining the
payment). This payment amount U based on an eettmate for October 2007 Oral aeawnes the tax owed br Oris
month equaled the amount d lax for September 2007. It the ecirml lax is more In October 2007, U 3 Cellular
wNl pay the dlgererxre to you later. It the actual lax is lase, U 3 Celkdar wNl ettN pay the amount based on
September 2007.
PLUS
(2) If you impose a flat lax on an anrwal a other pedodk basis, a impose a tax for maintaining an antenna or
other fecNTy, then the payment inductee the amount of these taxes chat would Crave been paki for arty tax perod that
inckides, in wtale a in pert, the period begiming September 1, 2005 and erxOng Odober3l, 21107, without regard to any
interest or penally (wMch shah not be considered to delerminng Ore payment).
MINUS
(3) The sum d p) arty Business Ucenae Tax, excluding Protested Taxes, aduaNy pant by U S Cellular to you for
the period bagfnn(rg September 1, 2005, and carding Ocober 31,2007, above, plus (N) the amount of Protested lax for
that period that wNt be released to you ader Final Approval d the Seltlem~L.
The amount d the Past Tax Payment for you pursuant to the Settlement fs:
Bualneas Ucense7axon grossrece(pts through iQr31r1007atRate SO
Business LicenseTaxat Ilat-ate of per yearf'oitV1/2006 through iN91/1007 $D
BuslnessLicenaeTaxon 0 antenna(a)for9V1/100bfhrough1W31/2007 0
subtotal $0
LESS tau paid and Protested Tax paid by U 3 Copular that wigbe released foyou $0
PAST TAX PAYMENT $0
b. Payment of Fwure Taxes. U S Ceguiar has agreed to pay the ~pNcable Buairress Lkrense Tax for tax perods and
paNal tax periods commencing on and agar November 1, 2007. Fa such taxes that ffie imposed with rasped to gross
receipts derived Irom CMRS Ihet ere subject to the federal Mobile Telecommunications Souroing Ad ('MTSA~, U 3
CelMar wig pay such taxes at the tax rates sd forth in your ordinance on aq receipts from providing Telecommunications
Service Oral are sourced to you under Ore federal Mobile TelecomrtnrMCatlars Sourcing Ad, Including receipts from arty
retail customer now or herea0er exempt from the state sales tax, but excluding ar~y class d users excluded urMer your
Bruinees License Tax.
IF YOU ARE A MEMBER OF THE CLASS FiECEIVINQ THIS NOTICE AND DO NOT FlLE A CLAIM FORM, YOU WILL NOT BE
ENTITLED TO RECEIVE ANY PAYMENT FOR PAST TAXES THAT ARE THE SUBJECT OF TFIIS LAWSUIT.
4. Are you a member of the dasat!
This notice has ban sent to you because you may be a member d a group of mun~ipalittes (a class) for whom a aetttemenl
wgh U S Cellular has been reached. The class rwrrsists d ell Missouri munldpeNdea (except Clayton and Jetlerson City,
Missouri) who have imposed a business gcensa tax an or before October 31, 2007, on providers d telephone service,
exchange telephone service, a arty other type of lelewmmunicettons serve, inckrding gross receipts taxes, gat•arrrount
annual or other periodic taxes, arrd antenna taxes.
The SL Louis market is defined In the Settement Agreement as the City of St. Louts and ell Municipelittes vrithkr the Counties of
Callaway, Franklin, Jeffereon, Lkrcokt, Montgomery, St. Chades end St. Lows.
Notice of CMsa Adlon Settlement and Approval Hearing -Page 2 of 6
If the 'subtotal' amount for you sfrown in Section 3 above is zero (0), it signifies That according to records avaUable to U S
Cellular end class counsel you either do not have a Business License Tax or U S Cellular dtd not do business fn your
Municipality on or before OcWher 31, 2007. U you disagree with this, you can submit en explenetbn for the basis of your
disagreement along with your claim form ~ descdbed in Section 8(b) below.
What do you have to do W rocelve compensation or benegts from the aetllement?
in order to recehre compensation o- benelils from the aeiUement, your duly authorized representative must Umety submit the
attached claim form providing: (1) your name and address; (2} the name, address and telephone number of your duty
auUadzed representative(s), to whom all inrprfries regaNirg the Claim Form and your Business Ucense Tax may be directed;
(3) copies of the ordinances or municipal code proWskms knpastng your Business License Tax between September 1, 2005
end October 31, 2007 (or between July 12005 and October 31, 2007 if you are in the St. Louts market); (4) ceplea of an
ordinance enacted by you accepting and finding you to atl terms and provisions of the Settlement Agreement or~f you can
bind yourself to the Settlement Agreement without enacting an ordinance end choose to do so instead of enacting an
ordinance--some other ecknovdedgment binding you to the lemrs of the Settlement Agreement tf the agreement is approved
by Ufa Court; and (5) the name and address t0 which your Past Tax Payment shall ba made and malted by U S Cellular. If you
choose to acknowledge that you are bound by the Settlement Agreement without enacting an onUnance, then you will also
need to provide en opinion ~ counsel, addressed to U S Cellular, that you are bound by the SelUement Agreement.
The deadline for filing a claim is ~ days from the date of ihts Notice. Any claim that (e postmarked after this dale will
be rejected and you will not be entitled to any class relief.
What are your options?
If you are a member of the class and have received this notice, you will have the follwving options:
• Fife a claim it you meet the cdleria set out in Section 5 above.
• Do notMng, thereby foregdng the possibitlty aF receiving any class relief.
• Stay in the class and Ule en objection it you disagree with arty part of the settlement or the request for attorneys' fees or
expenses.
• Exclude yourself from the class, which means you will not partidpate In arty of the Unanctal beneUts from the proposed
settlement, will not be bound by the releases made orjudgmeM entered in connection with the settlement, and unit not be
permitted to object to any part of the settlement.
The following sections explain the consequences of pursuing each option.
a. What happens it you file a claim?
If you are a class member and you complete and mail the enclosed claim form, and i(the mailed claim form is approved
by U S Cellular, you will receive the payments descrUred above once the settlement has become Unal. Addidonalty, if
your claim forth is approved, any tax protest actions brought by U S Cellular against you for the tax period from
September t, 2005 through October 31, 2007, shall, upon Fkral Approval of the settlement, be dismissed, and such
protested amounts released to you.
Any Business License Tex payments made by U S Cellular for the intedm tax padad between November 1,2007 end the
Final Approval of this settlement will deemed to be made under protest and,each class member must hold any such
payments in a segregated account until Final Approval of this seUlement at which pdni, U you have filed en approved
Balm form, all of these payments will be released to you.
Unless you submit a Request br Exclusion (see Section 6(e) below), you wtll be prohibited from bringing a lawsuit
against U S Cellular based on or related to any of the claims asserted by the plainUlfs.
If you ills a claim form, altomeys for the class will act as your representatives while your claim is processed at no cost to
you.
b. Whet happens if the Municipality disagrees with the amount of the Past Tax Payment?
Under the terms of the seltiement, a Muntdpelity that disagrees wish the Pest Tax Payment amount may submit e
detailed explanation as to why U believes the Past Tax Payment was incorrectly calculated with its Claim Form. in the
event that U S Cellular disagrees wUh the Municipality's contention, U S Cellular Is obligated to meet and conter in good
faith with Class Counsel and representatives ctthe Muntcipality in question in en effort to resolve the issue. It after such
consultation, the Municipality and U S Cellular cannot agree on the Past Tax Payment, the Past Tax Payment centained
to this Notice shell be the amount the Municipality is engtled to receive pursuant to the Settlement. If the Munidpality
does not agree with the amount of the Pest Tax Payment, it may either opt~out of the SelUement as set forth in Section
e(e} of this Notice, or nonetheless accept the amount of the Past Tex Payment as calculated by U S Cellular. Theopt-
out deadline shell be extended for such Munfdpallty for a pedod of 30 days to resolve disputes related solely to the
amount of the Past Tax Payment. If the parties are unable to resolve a disagreement as to the amount of the Past Tex
Payment attar the consuttaUon set forth above, such disagreement shall not be subject to other challenge or appeal.
Notice of Ciaes Action Settlement and Approval Hearing -Page 3015
(T
c. Whet happens H you do not Hle a claim?
Under the terms d the settlement, if you do not fge a claim Corm, you will not receive any payment fw past taxes or tulure
taxes. Assuming the Court approves the selUemsnt, and tf you do not Ole a claim, bu! do not submit a request for
exclusion, you nevertheless will be prohibited from bringing or jdntng arty lawsuit against U 3 Cellular based on or
related to any of the daima asserted by the plairrUlls.
d. How do I tib an objection?
Yau must state your objection in venting and Ole U with the Court postmarked no later than February 11, 2008. The
objection should be addressed to Iha Honorable Bernhardt Drumm, Division 4 d the grcult Court d SI. Louis County,
State of Missouri, 7900 Carondelet Avenue, Clayton, Missaud 03105, end marked to indicate °objeCUons to proposed
settlement In City o/Unh~erslty City, Missouri v. U S Cellular, Case No. 01-CC-004454'
You must simultaneously mall your objection to platntiHa' atlorneye:
John W. Hoffman John F. Mulligan, Jr.
Douglas R. Sprang 7700 Bonhomme Ave., Suite 200
Koreln Tilery, LLC Clayton, MO 03105
505 N. 7s Sheet, Suite 3800
51. Louis, MO 83101
Howard Papemer
0322 Manchester Road
St. Louis, MO 83119
and to U S Cellular's attorneys:
Scott Sitbn
Blackwell Senders LLP
720 Olive
Suite 2400
St. Louis, MO 03101.
Included in any such objection must be a statement d the basis for your objec0on and a dectaredon stating that you ere a
member d the class as described in Section 4 above. If you do not propedy Ole and serve an objection by the required
date, any objecgons you have to the setlement will be waived.
e. How do 1 exclude myself from the class?
You can exclude yourself from the lass, which means you wOl not participate In any aspect of the settlement and you
may pursue your own claims, if arty, at your own expense agahat the defendants. To exclude yourself, you must state
your request to be excluded in writing end deliver or postmark your request no later than February 1i, 2008 to:
U S CeSular Missouri Munidpal Tax Settlement Administrator
John ReUly
Senior Manager•Tax CompOance and Planning
U. S. Celkrlar
8410 W. Bryn Mawr Avenue
CNcago, Illinola 60831
You must atmultaneoualy mall your exclusion request to pbinllHa' attorneys:
John W. Hdfman John F. Mulligan, Jr.
Dcuglas R. Sprang 7700 Bonhomme Ave., Suite 200
Korein Tillery, LLC Clayton, MO 63105
5D5 N. 7h Street, Suite 3500
St. Louis, MO 83101
Howard Papemer
9322 Manchester Road
St. Louis, MO 63119
and to U S Cellular' attorneys:
Scott Sillon
Blackwell Sanders LLP
720 Olive
Suite 2400
St. Louis, MO 63101.
Notice of Clesa Action Settlement and Approval Hearing - Paga 4 of 5
it
7. When will the Court conduct the Approval Hearing?
The Court wNl conduct a pubNc hearing to detemdne whether to approve the proposed setdemern, and determine the amount
of fees and expenses to be awarded to the adomeys (or the plaintiffs end the class, on February 21, 2008 at 9:00 a.m.
Nihough the hearing writ be open to the pubNc, you will not be permitted to speak kr opposition b the tssuea above at the
hearing unless you have filed a dmety objection to the settement or the atomeys' fees and expenses in the manner described
above. If you have tiled an objection, you may appear vrith your own counsel and be heard at the hearing.
& How much money will the attorneys be paid and who will pay It?
The attomeys for the plaintiffs and the class w~l submit to the Coud for approval a request for attomeys' fees and expenses In
the amount of $1,120,000, to be paid by defendants. In addition, adomeys for the plaintiffs will submit to the Court for approval
a request for an additional amount of $27,300 for partial reimbursement of the expenses of some plainiffs in initiating the
litigation.
U S Ceduler has agreed not to oppose an award of fees and expenses in the amount set forth in this Notice. The Court writ
determine the amount of arty fees and expenses awarded to plalntfs' counsel, which will not be deducted from the credits or
refund payments made to the class. The amount of money that arty indNidual class member may receive writ not depend upon
the amount of fees or expenses awarded to counsel or the number of claim forms submitted.
9. Assignment to the Mlesourl Municipal League or St. Louis County Municipal League
The settlement allows you to assign a portion of your Past Tax Payment, not to exceed five peroern (59b) of the'subtotal'
amount for you as shown in Section 3 above, io the Missouri Municipal League or the St. Louis County Municipal League (a
you are kxmted within St. Louis County). N you wish to make such assignment, you may drecc the applkrable box on the
Claim Form. Add'dionally, the ordinarx:e or other action that you take making the seitiemern enforceable against you must
speci6calty auttadze the making of this assignment. The amount of the past tax payment that you receive will be reduced
by the amount of this assignment.
10. Where can you get additional information?
TNa notice provides only a summary of matters regarding the lawsuit. The documents, setNemern agreement, and orders In
the lawsuit provide greater detail and may clarity matters chat are described only in generel or summary terms in this note.
Copies of the settlement agreement, other documents, court orders, and other information related to the lawsuit may be
examined al hdpJ/www.mociNse.com.
You may also examine the seftlement agreement, the Court orders and the other papers tiled M the lawsuit at the Office of the
Clerk of the Clrcuft Court of St. Louis County, Missouri at 7900 Carondelet Avenue, Clayton, Missouri 63105, during regular
business hours. If you wish, you may seek the advice and guidance of your own altomey, at your own expense.
If you wish to communicate with or obtain irnormation from attorneys for the class, you may d0 so by letter at the addresses
listed bebw. You should direct any such'inquirias concerning a claim or other mattere descnbed in this notice to plaintiffs'
alkxneys:
JoM W. Hoffman John F. Madigan, Jr.
Douglas R. Sprung 7700 Bonhomme Ave., Suite 200
Korein Tillery, LLC gaylon, MO 63105
505 N. is Street, Suite 3600
St. Louis, MO 63101
Howanl Papemer
9322 Manchester Road
St. Louis, MO 63119
Please do not confect the Court, Counsel for U S Cellular, or any U S Cellular ropresenlet'rve for Information.
Dated: December 7, 2007 By order of the Cirouit Court of St. Louis County, State of Missouri
Honorable Bernhardt Orumm
Notice of Class Action Settlement and Approval Hearing -Page 6 of 5
EXHIBIT B
U S Cellular Municipal Tax Settlement Claim Form
Finance Director
Riverside
2050 NW Vivton Road
Riverside, MO 64152
if you want to participate in the Settlement, you must compisls this form and submit it along wRh the necessary
claim information to the address below. postmarked by February 5, 2008, after Aret reading the attached NOTICE.
~j-' -` - ~ ~ .._...Y_~...s ......~d ae .vvshlw to veu Is as iO110We:
,110 ~ Aaa .rw. -~...~..~...-. _- • ~
Business License Tax on gross receipts for through 10/31/Z007 at Rate (sae Notice for
SO
datalis
Business Lkense Tax of flat rate of r for 0/1/ZOOti throe h 10/31/2007 ap
0
Business License Tax on 0 antenna s for gH/2006 throb h 10/31!2007 SO
aubto I
LESS tax id and Protested Tax a!d b U S Cellular fhat wJll be released to u s0
s0
PAST TAX PAYMENT
.~.• JJ_„.J ~..w1a..aH nn ww 4n WI1V V~u believe
If you disagree with the amount of the Past i ax raymeny yvu o~uaa ewv111,1 ,1 ...•..--- ---.•-••----- -- -
the amount was incorrectly calculated. If you are unable t0 agree with U 3 Cellular on the amount of the Psat Tax Payment,
you may either optaut of the settlement or accept the amount of the Past Tax Payment a8 calculated by U S Cellular.
Please Indicate where your Past Tax Payment should be sent by checking 49~ of the following two options:
^ OPTION 1: Make the chedt payable In the name of the Munidpality listed above and maU it to the duly authorized
rep sentaUve listed below; OR s~,~, ^,,~
rA~OPTION 2: Make the Pa~Tax Payment ~aI'~'°: ~
Make Chedt Payable To:~,=
Mail Check to the Attention of:,
City, State, Zlp Code: v : - , ~~~~ --°- W"'~
-er=g ~~~~-~-
If you wish to assign part of your Past Tax Payment to the Missouri Munidpal Lague or the SL Louis County Municipal
league (if o are I ed in SL Louis County), please mark ih~ box end enter the anmunt here:
8~pf ~ ~x~,p~~ ~G'/~ (the assigned amount may not exceed S<amount>)• Please Note: the amount of the
Past Tax Payment you receive wMl be directly reduced by the amount assigned to the Missouri Municipal League or 8t.
In order to obtain the benefits of the Settlement, you must attach BOTH of the fallowing to this Claim Form:
^ Copies of the ordinances or mun[cipal code provisions Imposing euainess Ucense Tax between September 1, 2006 and
October 31, 2007 (or, in you are In the St. Louis market, between July 1, 2005 and October 31, 2007).
^ Copies of an ordinance enacted by the Munidpality accepting all terms and provisions of the Seltement Agreement, or other
acknowledgment that the MunidpalNy agrees to be bound by the terms of the Settlement Agreement if approved by the Court as
well as an opinion of counsel, addressed to U S Cellular, that the Settlement Agreement, H approved by the Court, Is a binding
obligation of the Munidpalify. If you have elected to make an assignment to the Missouri Munidpal League or St. Louis County
Munidpal League, the ordinance or other adtnowledgment must expressly authorize the assignment. Sample acceptable
ordinances are attached; provided, however, you should consult with legal counsel to determine an appropriate ordinance for
you.
The Munici Iity's duly a orized re r sentative, to who all inqul a regarctJpa this Ctai F may bed acted, is:
Name: ~ ~~/ fj ~ i y~~/~
Address: "'"' i~ /~~
Telephone number. _ -
The Municipality's duty authorized representative, to whom aU inquiries regarding its Business License Tax maybe
directed, is:
^ Sa a as above Other: /
Name: .~~ %~~~/ti' ~.S
Address: ~~
Telephone number:
it
I certify tnat:
1. I am authorized to submit the Claim Form on behalf of the Municipality identifted above and to make the
representations set forth In this Claim Form on behalf of the Municipality;
Z. After due inquiry, the information contained In and submitted with this Claim Form is complete and accurate to the
best of my knowledge and that of the Munlc~pality;
3. The Municipality agrees to be bound by the terms of the Settlement Agreement if approved by the Court; and
4. Prior to tbmitting the Claim Form, the Municipality has taken all actions necessary for the Settlement Agreement to
be e~ bl~he M-talcip fit .
!!//
gn ot,D y hotized Repres ve ate
f ~.~ ~"
ted Name TIUe
MAIL YOUR COMPLETED CLAIM FORM TO
John Reilly
Senior Manager-Tax Compliance and Planning
8410 W. Bryn Mawr Avenue
Chicago, Illinois 130631
CHAPTER 705: UTILITY GROSS RECEIPTS TAX
-~ Editor's Note-Ord. no. 2006-63 §l, adopted May 2. 2006, states that for the purpose of
complying with the Act until a final determination by the Missouri Supreme Court
whether the Act is constitutional and enforceable with respect to any cost, fee or tax
imposed by the (airy, the tlity Administrator is hereby authorized to promulgate and
publish a revenue neutral tax rate, effective July 1, 2006, on all persons and
companies engaged in the business of providing telecommunications services equal to
four and nine-tenths percent (4.996) of the gross receipts from the retail sale of
domestic, commercial and industrial telecommunications services in the sty which are
subfeet to taxation under Sections 144.010 and 144.020, RSMo. Effective July 1,
2006, to the extent then required 6y the act, section 705.010 of this code shall be
deemed to conform to the requirements of the act. Orditutttce Number 369 was passed
in compliance with HB209 of the 2006 Missouri Legislative session. Provisions
contained in HB209 were subsequently deemed unconstitutional by the Missouri
Supreme Court on August 8, 2006 in tatty of Springfield; Appellant V Sprint Spectrum,
L.P., Respondent Case No. SC87238.
SECTION 705.010: UTILITY TAX
Every gas, electricity, water or telephone company and every corporation, company, association,
joint stock company or association, partnership and person, their lessees, trustees or receivers
appointed by any court whatsoever, owning, operating, managing, leasing or controlling a gas,
electricity, water or telephone plant or system for the matmfacture, distribution, sale or furnishing
of gas (natural or manufactured), electricity, water or telephone service, shall, in addition to all other
taxes, payments or requirertteats now or hereinafter required by law or City ordinance, pay to the
_.~• City as a license fee a sum equal to five percent (596) of the licensee's gross receipts from the sale
of gas, electricity, water or telephone service sold for domestic, commercial and industrial purposes
within the limits of the City under the licensee's applicable rate schedules on file with and approved
by the Public Service Commission of Missouri. Provided however, said gross receipts shall not
include any receipts wllected by the utility pursuant to the City's sales tax nor any receipts collected
pursuant to this Chapter. This licensee shall no later than February first (1st) and August first (1st)
respectively of each year make a report to the Governing Body of the City of its said gross receipts
for the six (6) month period preceding December thirty-fast (31st) and June thirtieth (30th)
respectively and at the time of making such reports shall pay into the City Treasury the aforesaid
license fee based upon the gross receipts so reported. The acceptance of such fees shall not
prejudice the right of the City to collect any additional fee thetuafter found to be due upon its gross
receipts for any period by reason of its inability to determine accurately the amount properly due,
licensee shall be entitled following a determination of the overpayment to deduct such overpayment
and receive a credit therefor against the amount of license fee due for the next succeeding period or
periods following the determination of the overpayment. The City, by its duly authorized
representatives, shall have the right, at all reasonable times daring business hours, to make such
examinations and inspections of the books of such licensee as tray be necessary to determine the
correctness of such reports. The City shall have the right, at its own expense, to employ the same
accountants who make the annual audit of the books, records and accounts of the business of the
licensee, to audit, at the same tittle, the licensce's accounts and records and certify as to the
correctness of any payments due and payable by the licensce to the City. The City may at its option
employ independent accountants to inspect the books, records and accounts of the licensee. (CC
1971 §12.17; Ord. No. 77-7 §l, 5-3-77; Otd. No. 78-1 §i, 1-3-78; Ord. No. 90-3 §l, i-2-90)
561
S1tpp.1122, 8/06