HomeMy WebLinkAbout2007-122 - Settling Class Action with Verizon WirelessBILL N0.2007-122 ORDINANCE N0.2007-122
AN ORDINANCE APPROVING A CLASS ACTION SETTLEMENT WITH VERIZON
WIRELESS, LLC, VERIZON WIRELESS SERVICES, 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, et al. v. Bell Atlantic
Cellular Holdings LLP, et al. (the "Class Action Suit") in which plaintiffs contend that Verizon
Wireless, LLC and Verizon Wireless Services, LLC ("Verizon") 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 Verizon 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:
1. The Board of Aldermen determines that the proposed settlement of the Class
Action Suit with Verizon 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 Settlement
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, and to designate a part of the past tax payment to the Missouri Municipal League in
recognition of the contribution of the Missouri Municipal League to the settlement.
3. This Ordinance shall take effect immediately. 12
PASSED by the Board of Aldermen of the City of Riverside, Missouri, this // flay of
November, 2007.
ayor
A TE
[seal]
l
11/08/2007 13:56
3144213525
KDREIN TILLERY
rX/~• A
Ta:
IN THE CIRCUR COURT OF 9T. LOUIS COUNTY
STATE OF MI880uR1
Coe No. 01-CC-0D4464
NoTiCti OF CLASS ACTION SETTLEMENT AND APPROVAL HEARING
City of Riverefde
2950 NW Vlvbn Road
Riwnide, MO ti41b2
City of Uniwrsiry Chy, Missouri, et al„ as
IndNiduela, and on behalf or ell other! similsriy
situetad and tns panorel public,
Pialmlifa,
Bell AaantlC Cellular Holdings L.P., dell AtlantlC
Personal Communicedons, IrrG, Cellco
Partnership, ~bertel Cellylpr T'laphane
Company, OT Coneumar tiarvlaa
Incorporated, GTE Wireless Incorporeted, OTE
Winless of Ohio rneerponhd, dTE Wlnlass of
the 6outh Incorporeted, JV PartnerCa, LLC,
NYNEX PCS, Ina., PCSCO Partnerehlp,l'CS
NuCIlu6, L.P., St. Joseph CAIITaIeo, Varizdn
Wireless (VAW) LLC, and Verizon 1Mreless
Ser+ras, LLC, at el.,
Defendants.
What is this lawtuk about?
This nadce explains the setlement of ^ class ecticn lawsuit concerning
businesb ibenae tax that rrxrnbipel%las sought to impose on Verizon
Wireless, The sedkmenl has t>aen prNlminarlly approval by the Court
and provides for the payment of peat tsxes and fuluro texas to those
municipalitlea.
PLEASE TAKE NDTICB THAT on Dewmbar 2D, 2007, in Division 4 of
the Cirouk Court of St. Louis County, StaG of Missouri, 7g00
Grondelet Avenue, Clayton, Missouri 83105, of 9:00 am, a hearing
shall be oonducbd to dabrmina whether to gent Mal approval to
the aeltlement, aomkler any timely dbJaadens to the sattlomsn, and
NN OA the he And expMa applkatlon fuhmMNd by aHomsya for
the plaintitTs.
No paymem of pact taxes from Vorlaorr WlnUss well ba mods
available to municipalkia under the setsemant a(Ireement umil attar
gn aaltlement has become flnel and non•appeUabla
Reed this no8ca carefully. You may ba erditlcd to sterna In the settement
proceeds of stile IaweuiL Your dghq to a monetary award may be
e8ected.
Plairrti8s contend that Vedmn Wireleea did not pay taxes on gross reoeipte derh+ed from providing commeroel mobile radio
ssrNces (collacthroy, •CMRS'), sexes tar malrrtalnkrp antennas or other fadlitlee, end flat taxes with reepeat to providing such
sarvicas, and }ar intarast andlor panaldas an any such taxes not dm.y paid. Vedmn Wireless hoe denkd these allepetlone end
argued that these tnlas did not apply to CMRS attired by V®dmn Winless.
saead On the 1MOmIatlOn evallebla to both sides, and fhe d8ke imrolved in a UI81, attorneys for the Baas Nava CIXICluded that the
proposed settlement a fair, reasonable, and adequate, and that It serves the beat interosts of aloes members.
Who an the parNa in thin class acdon7
The named plaintiffs in this does eatbn are the Gry of Blue Sprinpa, Missouri, City of Cepe Oirerdeeu, Missouri, Ciy of
Chesterfield, Missouri, C%y of Dexter, Missouri, Cily of ElOsville, Missouri, Ciy of Ferguson, Missouri, Cky of Florissant, Missouri,
City of Gladstone, Missouri, Cily of Independence, Missouri, Ciy of Jennings, Missouri, Cny of Kirksville, Missouri, Ciy of
10rkwood, Missouri, Ciy of Menchastar, Mesouri, C%y of Maplewood, Mescal, City a Maryland Hafghh, Missouri, City of
Northwoods, Missoul, Gilt' of O'Fallon, Missouri, Gly of 9t, Joseph, Missouri, Cly of Vlnita Park, Misaoul, G%y of Waroon
wocde, Miaseouri, City of Waliston, Mesoul, City of Winoheetet Mescal, and C%y of UnNeroky Ciy, Misaoul. PlaMtiffa fled the
lawsu%ae a Gass actlon to assert their own indlvldual claims and to reproeeM a oleos M munidpeNies who have similar claims.
The defendentb ere Verimn Wireless LLC, Verizon Wireless Sarviaes LLC and their related enfitbs Bell Atlandc Celktlar
Hobinge, L.P., Bell Atlentlc Personal Communicstlom, Ina, Celbo Partnership, Cyberiel CNIWer Telephone Corn ny, GTE
Consumer services Incorporated, t3T6 Wireless Incorporated, OTE Wiroleas of ONO Irroorporoted, i3TE Winless of the South
Incorporated, JV PannarCo, LLC, NYNEX PCS, Inc., PCSCO Pertrrarahy, PCS Nucleus, L.P., end St. Joseph CeOTemo.
Other wireless senrioe providers ere dstendenta in this class eoean. The municipalitks' claims aappafrut thaaa otlrar
defendants are not bNng aetDed end will not be aMscted by the satBemeM agreement wkh Varlaon Wlnlwa
The laarault a penditp in the Cirouk Court fix St Louis County, State of Missouri before Judge Bemhant Drumm.
Whit companaat~n or bsnaflta will !hs sattlameM provlde4
Tha settlement, If k Is Onaly epprarad by the Court, provides For the payment of past taxes and future taxes es ddcribed M maro
detail below, In addi0on,lo the silent Chet Vedmn 1Mrekss ties paid any sexes under protest end has initlated arty tax protest
actions against you, those protest actions w10 be demesed end the proteatad tax released uneonditlonally to you upon the
affadtw data ottee sattlamant:
a, P%ymq(d of Past Taxes, Tha 6etdemenl apedDes a past tax peymeni with respect to each munbipeliy, end your past tax
payment Is shown below. The payment was determined es idlaws:
(1) If you hnposa a business Iloerua tax on prole roeolpte, the payment Ineluda the amount d sox that would have
been paid on hs gross receipts from providing teletbmmuniceuona servwe for the perbd beginning 3eptembar 7,2006 end
ending August 31, 2007, w%hout regercl ro any frltareat or penally (which shell na be consMered in detefmininp the
paymenk). Thee payment amount is based on srt esOmaU for Auguel 1007 lhM assumes the sex owed for stela month
equated the amours of tax far Juy 2007. If the actual lax la moro In August 2D07, Verimn Wkalass w%I pay the dtlferance
to you later. If the echral tax u less, Verizon Wheless will stilt pay the anaunt based an Juty 2007.
Notice of Class AcDon Settlement and Approval Neartrlg -Page 1 of 4
PAGE 04107
11/08/2007 13:56 3144213525 KOREIN TILLERY PAGE 05/07
PLUS
(2) It you impose a hat tax on an annual or other perbdb balls, a impose a tax for maintaining en antenna or other
feoitibr, then Ute payment includes the amount of these texw tltat wmtld have bean paM tar any tax period that indudea, In
wiwle a In pmt, the period beglnNng Saptambx 1, 2005 and ending AuglNt 3i, 2007, wihout regard to any interoat or
penally (whbh 8heq not be eoraidarsd in detenntning the peymatq.
MINUS
3) The sum of (i) arty &tainew Ltcwwa Tez, excluding Probated Taxes, eotually paid 4t' Vernon Wirelew b you
or the period beginnktp September 1,2005, and ending August 31,2007, shove, pkre (Iq tlta arraunt or Protasbd Tax Por
that pedad that will be rabwed b you by reason of tlw dkmkaals of amfeln related tax protest adores.
The amount ottee Past Tax Payment fOr you pureuam b tIN 8eflkmint k:
tius-nesa canes axoagrosa foP9/1lY003Mroughti/31/2007atb.00 21,139.42
tsarinas came axat nNol0.00peyMr/orarf/200larrouBh 7 0.~
8uahrws Lfcanse Tir on zero anMane(a) IW Ar1/2003 drr0ajlh N31/2007 OAO
a 21,133.42
LE39 bx paid and axW y ernon YIOnMSa fha! rvg! bs roJwsad to you 0.00
PAST7AXPAYMGNT 21,133.42
b. P~vme t of Future Texas. Vadzan Wirdew has agreed to pay the eppgcable Buatneea Licanae Tax tar tax periods end
partial tax perb~ commandng on and afbr September 1, 2007, For audl (exact that are impoasd wkh roapecl to gross
receipts dedwd hen CMRS that an suged b the federal MoWle Teleoanlmunloatlona Soumfng Ad ('MTSAy, Vedzan
Wheless wql pay such taxes et the tax ntw set }otlh in your ardinenoe on eq raoeiple from prpvlding 7alseanmurdcatbns
SeMce that aro sourced b you under the ha4etN Modk Telecommunbetlona Sourdng Aol, Indudkg rocsipts hom any
reteN customer now ar Iroroatter exempt from the state safes tax, but exdudlrg any deal of uaero excluded under year
Buailuw License Tex.
IF YOU ARE A MEMBER Of THE CLASS RECEMNO TNIS NOTICE AND DO NOT FILE A CLAIM fORM, YOU WILT. NOT BE
ENTITLED TO RiCGIVE ANY PAYMENT FOR PAST TAXES OR FUTURE TAXER THAT ARE THE SUBJECT OF THIS LAWSUR,
4. Ara you a rmmber o} the clwa?
Thb rectos has bean sent to you ttacauee you may be a member of a group of munlcipeNities (a dace} for whom a aatllement
wkh Varizon Wlrolew has been roached. The dew conebb of e0 Missouri munbipelkka (except Cleylon, M~ottrq who have
Imposed a businew license tax on or before August 31, 2007, on providers of tei~hone aervlde, exchange tebphone sandca, or
erry outer type of idseommunbetbns service, including groan ncNpb texas, flet"emount annual or other perbdb taxes, and
amenna taxes.
If the "subtotal' amount far you sitoNm in Sedlon 3 above k zero (0}, h signifies that accordlrp to records avatlable b Vedzon
Wireless and deal aounael yet e0her do na have a Buaktesa lbense Tax w Vedxon Wirokw did not do buainaw In your
Mudcipeiity during the period from September 1, 2006 throtph August 31, 2007, 6 you dkapree with this, you can atmrrit an
explanation for the beak of your dkaproement abltp wilh your claim farm as desortited in 9eoUon fi(b) below.
5. What do you have to do to racelw conlpanaatton or benefiu from the eeldam4M7
In order t0 receive compeneaport or berlelria iron the eeUkment, your duly auttutrizad ropnaama0ve must Omey aubrtNt the
attached Balm form providiep; (1) your name and address; (2) the name, eddroae and hlaptlona number of your day authorixad
reptgsentauve(s), bwhom ap Inqukles rogardirE the Grim Font and your Bualrtass Ucartae Tax may he dked«t; (3) copies of
the orcUnenow or murNdpel node provisions imposing your Btxlnew Lionise Tax bNween 9eplamber 1, 2005 and August 31,
2007; (4) copka of an ordinance enacted by You eoceptlng and binding you to atl tertna and proWakme of the Settlement
Agreement ar--if you care Mnd yourself ro the SeltiemeM Agreement whhoul enaotlng an ordlnanw and choose b do ao inatsad
of enadklg an orcUnenca--some other admowladgmaM dnding you to the tents of the Setgament Agreement x Uw agroen,ent
k approved by the Court; aM (5}the name and address b whldt your Paet Tax Peymerd shall be made and mailed by Vedzon
Wireless, If you choose to acknowledge that you ere bound by the SeUlement Agreement without enacting en ordinarroe, then
you wHl also need to provide en opinion of counsel, addressed b Vedaon Wheless, that you aro bound by the Seltlsment
Agreement
The dadline for filing a claim k ti0 days from the date of this Nodde. Any oUlm that is postmarked attar thb dare wl0
tw rojecbd and yea will not be enfkWd to ony claw nrlht.
9. Whet aw your opdons7
It you aro a member o} ttre ekes aml have raeaivad thin rrotice, you wNl have Ule fdlowkg apdons:
• Flk a claim a ycu meat the criteria set out in Section S above.
• Do nothing, thereby toregdng ~ posslbtiiry of receiving arty claw reflet.
• Stet' M the dale end file en objeatiort U you dapree with any part of the semement a the request for a0omsys' tees or
expenses,
• Exclude youndf from the okae, which meow you will not perUdpete Nt arty of 1M flnanafN b4ltaflla from the proposed
aetUemmlt, wltl real bo bound by the relaaefa made or judgment entered Ur wnnedion with the eettlemerd, and witl not be
Notka of pass Aodon SaClemam and Approval Nearing -Papa 2 of 4
11/08/2007 13:56 3144213525 KOREIN TILLERY
permitted to ohjed to any part of Ou settlement
The fopowinp secuone explNn Ow cansequenoes of pursuing each optlon.
e. Whet happens if you flls a elalm7
If you ere s dB86 mamhw and you compete end map the enclcaad daim loan, end y the mNlad daim farm is approved by
Vedzon WlrNesa you wiq nacMw the payrfrenla desodbed above artce the settlement has become float. Addpbr>ely, if
your Disko form b approved, erry tax protest aotlona bloupM by Verlten t!Vkeleas epdnet you tot the her pmbd from
September 1, 2006 through Al~trat 31, 2007, shall, upon Fktal Approval a( me aetllemem, be dlambe~l, and such
protested amounts roleeaed to you,
Arty Business Lioensa Tex peymeme mpda by Variwn 1Mrekus for the interkrt tax period Wbaaen September 1, 2007 and
the Final ApprovN o(this Setlbment wlp dwmed to be mule under protest and Bch Claee member must hold airy such
payments in a aeprepated ecoounl untR FInN Approval at thb aetflemera et which print, O you hew flied en approved dNm
form, ep of Ours payments will be released to you.
Unless you aubrnO a Request for Excktefon (see Sedkn 8(s) below), you wiq be prohPolbd from brktping a lewauk apeinst
Verizpn Wiroloa based on a related ~ etry of the chime asserkd by the plelntl6s.
If you Ole a claim form, albrneya for the class vWN act as your raproentatlves whge your claim N processed et no cost to
you.
b. Whet happeno ff the Munidpalily dipprees with the etlmuld of the Pot Tax Paymard?
Under the lemrs of the settlement. a MunbipNiry that dbagroes with the Peat Tea PaymaM amount may submit a detailed
explarution o to why O believes the Pesl Tax Payment was Inaorrocty calculated with its Claim Form. In tlfe swot that
Vedwn Wtrolesa d'uegroes with the MunioipaJOy'a cordentbn, Verizon WlrNeo b oblipeted ~ meet and coltfer to good
faith wpb peso Counsel and representedvee of Ne MunlolpNlry In queetbn in an effort to rosolw the Issue, If after such
consupatlon, the Munidpeliry end Verizon Wireless aennot agree on the Pot Tax Payment the Peet Tax Payment
contained in this Nopce ahatl bo tlra amount the Munidpeliry b endped to receive puuuant to the Settlement. Ii the
Munidpeliry does not agree with the amount o}.tha Paet Taut Payment, It may either opt-0ut of the Settlement as eel forth In
3eotion 6(e) of Otis Notlce, or nonethebss accept the amount of the Past Tax Payment m calculated by Vedton uMroless,
The opt-out deadpne ahatl ba extended tar ouch MuniCipelly for a period of 30 Jaya to rooMa disputes robbed sdely tD the
amount Of the Past Tax Payment. O the partku are unable ro resolve a dbegreamant w to flu amount of the Paal Tax
Payment after the conau0etbn set forth above, ouch dbepreenrent chap not be sugeci to other challenge or appeal.
c. What happens if you do not file a cblm7
untar the terms of the seObrrront, O you do not flb a claim tam, you call not roceive any payment for past texas or Tukrro
texas. Asaundng the Court approves the settlement, and if you do not 1pe a dadm, but do not submit a request for
exduelon, you nevarttrelos will be prohibited from brinptltg or joining arty bwsuO apeinst Verimn Wireless based on or
related to any of the define aoerted by the pleinlfffs.
d. Now do I file an objaetlon7
You must stale your obJectbn m vrtipng and flb O wtlh Ole Court poatmerked no titer than November 5, 2007. The
objedion shouts be addteaead a tl+e Nonorada Bemhar~ Onmm, Dlddon 4 of the Cboldt Court of St Louie County, State
of Mbsouri, 7900 Carondebl Avenue, Clayton, Miooud ®3105, end marked b indbete'abjecpons to proposed retlbnunt
in CHy of (NtArorsAy Cfly, AHSSOUri x Vedzon WArlssa, Caae No. Ot•GC-004464,'
You must simulaneousty me8 your objection to plalnOtfa' aCameya:
Jahn W. Hoffman
Douplo R.Spronp
Korein Titlery, LLC
505 N, 7ti 8treat, SUp! 3800
St. Louie, Mp 83181
and to Vetiaon Wireleu's attomeya:
Jason L Roes
Jordan B, Cherddc
James N. Fwddt, III
Kiretpn M. Ahmed
Greenefefdar, Namker 8 Gala, P.C.
10 5, Broadway, 5uge 2000
St taut, Mp 83102
John F. Mullgen, Jr. Howard Pepemer
7700 Bonhlmxne Aw„ 9uih 200 9322 Manchaehr Road
Cleylort. MO 83106 St. Louis, M083119
Included in sny such objectlan must be a etatarrwnt of the bade for your abJactlvn and a deebrotion atatlrg that you aro e
member OE the Claaa es described b Sedbn 4 above, H you do oat properly Ole end orva an objectlon by the requked
date, sny objectlone you have to the settlement will be waived.
a. How do I exalude myseN from the otaes7
You can exclude yauraeO hom the does, which insert you wip not pertldpete in arty aspect of its eetllerrwnt and you may
purwe your awn obkro, p erry, et your own expense s9ehtst the ddendente. To exclude yourseM, you moat state ycur
request t0 be exdudad In wdOng and dalhror ar postmark your request no later then Nowmtxn 6, 2007 lo:
ebtlq of Class AeOon Setllamant and Approval Hearing -Pepe 3 of 4
PAGE 06/07
11/08/2007 13:56 3144213525 KOREIN TILLERY
Verizon Wieless Mkreorrd Munbipal Tex Settlement Adminiatrolor
One Verizan Way. VC52S223
Basking Ridge, NJ 07920-1091
You must eimuhaneoualy mall yourexelualon nqueat to pteiMllh' ettomeye:
John W, Ho9men John F. MulHpan, Jr. Howard Papmur
oougtes R, Sprang 7700 Bonhomme Ava., Suaa 200 9322 Manchester Road
Kprgn T'dtery, LLC Cteytat, MO 83105 st. Loute, MO 83118
505 N. 7a SbesL sulfa 3800
8t, Loub, MO831o1
and b Varfzon iMnltae' etbonraye:
Jason L Ross
Jarden 9, Chemick
James H. Ferrick III
IGreten M, Ahmed
Grasrrefelder, Hamkar & psis, P.C.
1D S, Broadway, Suite 20D0
5t Lauls, MO 93102.
7. When wl9 the Court conduct fM Approval Hmdng7
The Court wie conduct a public hearing to datennine whether to approve the prepoaed saOlamant end determlrp the ertlolrnt of
tees end expenses to be awarded tD the attomeya for the ptekltOfs and the cteaa, on December 20, 2007. al 8:00 a.m, AHhough
the hearing wHl bs span to the public, you w31 rtol be permitted to apeUr in oppoainon fo the Issues above at the hearing unless
you have flied a dmely abkctbn to the settlement, or the aOomeys' fees and axl>onass In the manner daacribad above. If you
have filed an Objection, ycu may appear wtlh your own counsel end be heard et the headrp,
8• How much menay will the attomeye a plid end who will pay 117
The ahomeya ~r the plalntlfte and the seas will submit to the Court for apptovM a requnt for altomeya' fees and expanses in
the amount d 15,000,000, t0 be pakt by d~endente. Addilbnetly, Vernon Wedeaa has agreed to pay the law firm of
Cunninghem, Vogel & Rost, P.C., who are not desa counpal and era rrot afNlatad with desa counsel, up b 123,000 for
roimburaemant oteltomeye' tees and expenses Incurred by vedoua munlcipalitlas Mihts action and tiw rebrod tax protest
aotiona Aled by Vadmn Wireless.
Verizon Wlrelasa has agroed not to oppose ~ award of less Mrd expenses In the amdmt act forth In fhb Notice. The Court wig
determine the amount of arty fees and expenaee awarded to pleirrtiffar' counsel,lMtioh will not ba deluded from tlra crsdlls or
refund payments made to the doss, The emcunt of money that any Individual lass member msy receive will not depend upon
the amount of leas or expenses awarded to corurael a the number of claim forms subm-tled.
0. Assignmentto the Missoud eluniclpel Uegue arst, Louis Courtly Nhrnielpel League
The settlement atlowa you to assign a portion of your Peat Tax Payment, not to exceed flue perrxrrd (5%) of the "aubtotaP
amount for you shown in 6adbn 3 above, b the Mlseoud Municipal League or the St Louis County Muntdpal League (it you are
located wlWin St. Louis Courtly). O yea wish to make each aeelgnnt~t, you may dteck the appibabte box on the palm Form
Addgbnelly, the aNinertce Or other adbn Chet you take makYlg the aatttemsrd eMorceabte agalnat you must spadflcetly
aulhorize the making of this esaignmant The amount of tM peat fax psynlsnt thN you racNvs will bs educed by the
amountofthls pslgnmetrL
10, tNhen can you pat eddhtonet infonmtlon7
This notice provtdae only a summery of metmrs regaling the lewauit The dacumeme, aWtkment e0roement, end orders m the
laweult provkle greater detail and mpy lady medsre that era dmalhad only k1 general or summery henna Ur this noOae. Copla6
of the aetOement agreement other documents, court oroera, end oOrar kdormetbn rNatad ~ the IauusuR may be exemtnad at
~~.
You may also examine the ssOlement agrearrent, lM Coud ordure end Ole other pppers filed in Ors tewautl at the Office of the
Clerk of the Clrouh Court of St Louie County, Mlascud et 7800 Carondebt Avanw, geyton, Mteeoud 83105, during regular
bus(nesa horse. If you wish, you may weak the advice and guidance of your own aOOmey, et your own expense.
If you wish to oommunkate witlt or obtain fMormatlon from athymeya for the pass, you may d0 8o by b9er et the addreeaea Hated
babw. You ehouhl dtroct al,y ouch InquHtes concerning a claim ar otlwr matters descrtl>od Gt tNs natlce to plakdlfte' ettomeys;
Jdtn W. Rottman ,khn F, MWtlgen, Jr. Howard P mar
Douglas R. eprong 7700 Bonhomme Ave„ Suhe 200 A322 Marx:tr~tar Roed
Koreln T(Itery, LLC Cleylon, MO 83105 St Louie, MO93119
508 N. 7e Stroet, 8ulte 3600
St. Louis, MO 93f o1
Please da not conted: the Court, Courted for Vsrhen YYiretess, or any Vernon Wirsiess npreserttatiw for inrormetlon.
Dated: September 1a, 2007 By order of the Clrcrdt Coed d St. Loula County, Slats of Micsourl
Honorable tyemhardl Drumm
Notice of Clau Action 8ettlsmsrd and Approval Heednp -Pepe 4 of 4
PAGE 07/07
Ri
11/08/2007 13:56
;3144'L1:ib'Lb
KURGIIV IILLGRT
Lx~ ~
City of Rlveraide
2950 NW Vivion Road
Rlveraide, MO 64152
Verizon Wirf:lf:ss Municipal Tax S•tttlemrant Claim Form
~ nv~ mac. ~
If you want to participate in the Settlement, you must complete this form and submit it along with the
necessary claim information to the addr'ese below, postmarked by November 18, 2007, after first reading
the attached NOTICE.
PAYMENT OF PA~7.TAX Lh481tiT~'' ~ ~ ~ ~. ~ .
The Past Tax Payment that would be payable to you is as follows:
Buslneas Lkense Tax On gross niteipts for 81!/2005 through 8/31/2007 at X0096 21,131,42
Business License Tax at der me o/0.00 peryear or through 8/3!/2007 0.00
Business Ucense Tex on zero antenna(s) for Atf/2005 through 8/3f/200T 0.00
subtotal 21,133.42
LE93 tax paid and Protested Tax paid by Verizon Wlreieaa that w8i be reused to yoL 0.~
PAST TAX PAYMENT 21,133.42
If you disagree with the amount of the Peat Tax Paymeltt, you must submit a detailed explanation as to why you believe the
amount was incorrectly calculated. if you are unable to agree with Verizon Wlreleso on the amount of the Past Tax Payment, you
may either opt•out otth a aetdament or accept th! amount of the Past Tax Payment ea calcu~ted by Verizon Wireless.
Please indkate where your Psst Tax Payment should ba sent by checking gQg of the following two opdona:
D OPTION 1:
Make the check payable in the name of the Munk:ipality listed above and mail it to the duly authorized roprosentative listed below, OR
OPTION 2:
Make the Past Tax Payment as follows:
Make Check Payable To:_
Mail Check to the Attention
Street Address: o!'
City, State, Zip Co d
ASSIGNMENT T+D .MISSOUFtI'~MtJIViCiPAL LEAGUE DR ST.°~LOfJIS COUNTY MUNICIPAL `L:EAG,U
If you wish to,assign part of your Past Tax Payment to the Missouri Municipal League or the St. Louis o ty Municipal League (if
you are bcated within 5t. Louis County), please mark this box and enter the amount here: $~ Dimly . ~ (the
assigned amount may not excood 51,058.67). Please Noto: the amount of the Past Tax Payment you recoive w61 be directly
reduced by the amount assigned to the Mlasourt Municipal League or 9t. Louis County Municipal Lague.
Clelm Form -Pepe 1 ai 2
Ri
11/08/2007 13:56 3144213525 KOREIN TILLERY PAGE F73Ibl
CLAIM ~H~IFraRMAT10N: ~ ; - ~. .
In order o obtain the benefits of the Settlement, you must attach BOTH of the following to thin Claim Form:
s~Copies of the ordinances or muniGpal code provisions imposing Business Lbense Tax between September 1, 2005 and
August 31, 2007.
ra'Copias of en ordinance enacted by the Municipality axeptlng all terms and provisions of the Settk:ment Agreement, or other
acknowledgment that the Municipeligr sprees t0 be bound by the terms of the Settlement Agreement if approved by the Court 8S
wall as an opinion of counsel, addressed to Verson WlrelsM, that the Settlement Agreement, if approved by the hurt, is a
binding obligation of the Municpality. If you have elected to make an assignment to the Missouri Munk;ipal League or SL Louis
County Municipal League, the ordinance or other acknowledgment must expressly authorize the assignment.
The Municipality's duly authorized repro
be directed, is: ^ ~
Telephone~fumber.,
all inquiries regarding this Claim Form may
The Municipality's duly authorized representative, to whom all Inquiries regarding its Business License
Tax may be directed, ia:
^ Same as above
~' Other: ~ ~_
Name; t// -~ ~!/j
Addrea • /
Telephon umber:
I certify that:
1. I am authorized to submit the Claim Form on behalf of the Municipality identified above and to make
the representations set forth in this Claim Form on behalf of the Municipality;
2. After due inquiry, the information contained in and submitted w(th this Claim Form is complete and
accurate to the best of my knowledge and that of the Municipality;
3. The Municipality agrees to be bound by the terms of the 3ettfement Agreement it approved by the
Court; and
4. Prior to submitting the Claim Farm, the Municipality has taken all actions necessary for the Settlement
Afire ent to be enforc a e inst the Municipality.
S' re of Duly Authorised Representative a
h .~ ~ ose~
Printed Name Tito
MAIL YOUR COMPLETED CLAIM FORM TO:
Verizon Wireless Municipal Tax 3attlement Adminiatra~r
One Verizon Way-VCS2S223
Basking Ridge, NJ 07920.1087
Claim Form -Pape 2 or 2
~i
..
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 City, the City Administrator is hereby authorized to promulgate and
publish a revenue neutral tax rate, effective July 1, 2006, on a[1 persons and
companies engaged in the business of providing telecommunications services equal to
four and nine-tenths percent (4.9%) of the gross receipts from the retail sale of
domestic, commercial and industrial telecommunications services in the City which are
subject to taxation under Sections 144.010 and 144.020, RSMo. Effective July 1,
2006, to the extent then required by the act, section 705.010 of this code shall be
deemed to conform to the requirements of the act. Ordinance 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 City 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 manufacture, distribution, sale or furnishing
of gas (natural or manufactured), electricity, water or telephone service, shall, in addition to all other
taxes, payments or requirements now or hereinafter required by law or City ordinance, pay to the
~i City as a license fee a sum equal to five percent (5%) 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 collected 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-first (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 thereafter 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 during business hours, to make such
examinations and inspections of the books of such licensee as may 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 time, the licensee's accounts and records and certify as to the
correctness of any payments due and payable by the licensee 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 §1, 5-3-77; Ord. No. 78-1 §l, 1-3-78; Ord. No. 90-3 §1, 1-2-90)
561
Supp. N22, 8/06