City of Union, MO
Franklin County
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Table of Contents
Table of Contents

Section 620.010 Occupational License Tax on Businesses Supplying Electric, Telephone, Cable TV, Information Systems, Water or Gas Service — Continuation of Tax — Rate.

[R.O. 2012 §625.010; CC 1992 §21-7; Ord. No. 1566 §2, 3-3-1980; Ord. No. 1826 §1, 6-13-1988; Ord. No. 1901 §1, 10-16-1989]
A. 
Intent — Rates Generally. It is the purpose of this Section to continue the occupational license tax on businesses supplying electrical, telephone, cable TV, information systems, water or gas service or any combination thereof to areas within the City at a sum equal to six percent (6%) of the gross receipts derived by any utilities within the City, and also to reduce the amount of such charges to industrial users of electricity when the electricity provider passes the license tax charges along in full on to the user, pursuant to the schedule set forth in Subsection (B) of this Section.
B. 
Modified Rate Schedule For Electricity Sales.
1. 
It is the intent of this modified schedule to provide a rebate based upon a formula wherein the applicable tax rate expressed as a percent would decrease as the utility bill increases for a given user. Before any large industrial user of electricity would be entitled to a rebate, the following conditions must be met:
a. 
The electricity provider must pass along to the user all of the occupational license tax required to be paid by this Section;
b. 
The City must receive a minimum occupational license tax of three hundred fifty-one thousand five hundred forty-two dollars seven cents ($351,542.07) for the calendar year January 1, 1989, through December 31, 1989. In each year thereafter, the minimum amount required to be collected by the City shall be increased by three percent (3%) each budget year to establish a new minimum revenue from occupational license tax each year prior to any rebate being offered; and
c. 
A given user must have had passed on to it by the electrical utility an amount of license tax in excess of thirty thousand dollars ($30,000.00).
2. 
Once the conditions set out in Subsection (B)(1) of this Section have been met, any such user shall thereafter pay at a reduced rate equal to one-half (½) of the normal rate, or three percent (3%), as opposed to the rate of six percent (6%) as set forth in Subsection (A) of this Section; provided that there shall be a maximum cap on a rebate of ten thousand dollars ($10,000.00) per user.

Section 620.015 Reaffirming Gross Receipts Tax.

[R.O. 2012 §625.015; Ord. No. 3680 §1, 9-20-2011; Ord. No. 3777 §1, 2-11-2013]
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Section 620.010(A) of the Code of the City of Union, shall be maintained at its existing rate of six percent (6%), despite the tariff awarded by the PSC to Ameren Missouri effective on January 2, 2013.

Section 620.020 Occupational License Tax on Businesses Supplying Electric, Telephone, Water or Gas Service — Statement of Receipts — Payment Dates.

[R.O. 2012 §625.020; CC 1992 §21-8; Ord. No. 1566 §2, 3-3-1980]
All such persons described in Section 620.010 shall file with the City Clerk on or before the last day of April, 1980, a sworn statement of the gross receipts of such person for the period from January 1, 1980, to March 31, 1980, and payment of such tax so stated shall be made to the City Collector on or before the last day of April, 1980. Thereafter such statements and payments shall be made on or before the last day of May, 1980, and on or before the last day of each month thereafter for the gross receipts for the preceding month.

Section 620.030 Occupational License Tax on Businesses Supplying Electric, Telephone, Water or Gas Service — Tax to Be in Lieu of Other Occupation or License Taxes.

[R.O. 2012 §625.030; CC 1992 §21-9; Ord. No. 1566 §2, 3-3-1980]
The payment of the tax required in Section 620.010 shall be in lieu of any other occupation or license tax, but shall not be construed to exempt any person from the payment of levies upon real or personal property or merchant's or manufacturer's taxes, nor shall the tax required in Section 620.010 exempt any person from the payment of any other tax which may be lawfully required.

Section 620.040 Occupational License Tax on Businesses Supplying Electric, Telephone, Water or Gas Service — Authority to Investigate Correctness of Statement of Receipts — Access to Records.

[R.O. 2012 §625.040; CC 1992 §21-10; Ord. No. 1566 §2, 3-3-1980]
The City Clerk or his/her duly authorized designate shall be authorized to investigate the correctness of the statement required in Section 620.020, and for that purpose the City Clerk shall have access at all reasonable times to books, papers and records in order to ascertain the accuracy thereof.