[R.O. 2009 § 615.010; R.O. 2006
§ 640.010; Ord. No. 636 § 1, 4-18-1983]
Every person now or hereafter engaged
in the business of supplying water service connected therewith for
compensation for any purpose in the City, and every manufacturing
corporation now or hereafter engaged in the supply of water or water
services for compensation for any purpose in the City, shall pay to
the City, as a license tax, a sum equal to five percent (5%) of the
gross receipts from such business except that the collection of the
license tax on the gross receipts from residential customers shall
be in abatement until reinstated by ordinance. No residential customer
or utility shall be held responsible or liable for sums not collected
during the period of abatement.
[R.O. 2009 § 615.020; R.O. 2006
§ 640.020; Ord. No. 484 § 1, 1-16-1979]
The term "gross receipts" means the
aggregate amount of all sales and charges of commodities or services
as herein described from the business as herein described, in the
City, during any period less discounts, credits, refunds, sales taxes
and uncollectible accounts actually charged off.
[R.O. 2009 § 615.030; R.O. 2006
§ 640.030; Ord. No. 484 § 1, 1-16-1979]
It is hereby made the duty of every person engaged in the business
described to file with the City Clerk on or before the last day of
each calendar month, a verified statement of the gross receipts of
such person, firm or corporation derived from the transaction of such
business in the City for the preceding month and pay to the City the
tax thereon as hereinabove set forth; provided however, that it shall
not be necessary to include in such statement nor calculate the tax
upon any receipts derived from any such service furnished the City
or any governmental unit therein. Such payment shall be for a license
to operate for the month following the month in which the payment
is due.
[R.O. 2009 § 615.040; R.O. 2006
§ 640.040; Ord. No. 28 § 3, 8-17-1959]
The City Clerk and such other person
or persons as may be designated by the Mayor from time to time is
and are hereby authorized to investigate the correctness and accuracy
of the statement so filed, and for that purpose shall have access
at all reasonable times to the books, documents, papers and records
of any person making such return in order to ascertain the accuracy
thereof.
[R.O. 2009 § 615.050; R.O. 2006
§ 640.050; Ord. No. 28 § 4, 8-17-1959]
Nothing in this Chapter shall be
so construed as to exempt any person, firm or corporation to which
this Chapter is applicable from the payment to the City of the tax
which the City levies upon the real or personal property belonging
to such person, firm or corporation.
[Ord. No. 4350, 6-22-2023]
Pursuant to Section 393.275, RSMo., and other applicable authority, the City shall maintain now and hereinafter, unless otherwise provided by law, the tax rates of its license taxes on the gross receipts of businesses furnishing water or water service, including as imposed and at the rates established pursuant to Section 615.010, as may be amended from time to time, without reduction, notwithstanding any periodic fluctuations in the tariffs or service rates of such utility companies or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.
