[R.O. 2007 § 605.190; Ord. No. 3359 § 5, 12-14-2000]
The provisions of Article
I of Chapter
605 of the City Code shall apply to this Article and any license issued hereunder including, but not limited to, the provisions which address suspension, revocation, denial or renewal of licenses, penalty fees, and the investigation fee set forth in Section
605.013. However, the specific provisions of this Article shall control and take precedence over any provision of Article
I of Chapter
605 to the contrary. Any provision of this Article which addresses the same topic as Article
I of Chapter
605 but which is not in conflict with the provisions of Article
I of Chapter
605 shall be read in conjunction with and as an alternative to the provisions of Article
I of Chapter
605.
[R.O. 2007 § 605.195; CC 1979 § 14-43; Ord. No. 760 § 4(B), 12-9-1982; Ord. No. 3359 § 5, 12-14-2000]
Every public utility as defined in Section
605.001 above and which operates in whole or in part within the corporate limits shall be subject to a license tax as provided for in this Section.
[R.O. 2007 § 605.200; CC 1979 § 14-44; Ord. No. 760 § 4(C), 12-9-1982; Ord. No. 1924 § 1, 9-24-1992; Ord. No. 1939 § 1, 11-12-1992; Ord. No. 3359 § 5, 12-14-2000; Ord. No. 5636 § 1, 8-25-2011]
Every public utility as defined in Section
605.001 above shall pay to the City an amount equal to five percent (5%) of such public utility's gross receipts from such business from within the corporate limits for each calendar month.
[R.O. 2007 § 605.205; CC 1979 § 14-45; Ord. No. 760 § 4(D), 12-9-1982; Ord. No. 3359 § 5, 12-14-2000]
This Article shall not apply to any
public utility which pays a franchise tax to the City and which operates
in the City under a franchise granted to such public utility pursuant
to ordinance; provided, that such franchised public utility shall
remain obligated to pay to the City all levies upon the real and personal
property belonging to such public utility, any tax required of merchants
and manufacturers, the City sales tax and any other tax which may
be lawfully required of such business.
[R.O. 2007 § 605.210; CC 1979 § 14-46; Ord. No. 760 § 4(E), 12-9-1982; Ord. No. 3359 § 5, 12-14-2000]
It shall be the duty of every public utility, defined in Section
605.001 of Article
I of this Chapter, to file with the City Clerk on or before the 30th day following each calendar quarter of each year, a sworn statement of the gross receipts from such business for the calendar quarter preceding the filing of such statement. The City Clerk or his/her duly authorized representative may investigate the correctness and accuracy of the statement required and for that purpose shall have access to the books, documents, papers and records of such public utility at all reasonable times to ascertain the accuracy thereof.
[R.O. 2007 § 605.215; CC 1979 § 14-47; Ord. No. 760 § 4(F), 12-9-1982; Ord. No. 3359 § 5, 12-14-2000]
The tax required to be paid by this Article shall be in lieu of any other occupation tax required of a public utility engaged in the business defined in Section
605.001 of Article
I of this Chapter; but nothing contained in this Article shall be so construed as to exempt any such public utility from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such public utility, or the tax required of merchants or manufacturers for the sale of anything other than gas service, nor shall the tax required in this Section exempt any such public utility from the payment of any other tax which may be lawfully required, other than an occupation tax on the business described in Section
605.190.
[R.O. 2007 § 605.217; CC 1979 § 10-5.2; Ord. No. 873 § 1 — 6, 3-22-1984; Ord. No. 3359 § 5, 12-14-2000; Ord. No. 3414 § 1, 3-22-2001; Ord. No. 3630 § 1, 4-11-2002; Ord. No. 3845 § 2, 6-26-2003; Ord. No. 4836 § 1, 8-9-2007; Ord. No. 5854 § 1, 1-10-2013]
A. Refund Authorized. The amount of any license
or franchise fee paid to the City by a person or persons engaged in
the business of selling, supplying or distributing electric service,
gas service or cable service on account of sales of such person or
persons to an exempt consumer as herein defined for utility or cable
services rendered to such consumer's residence shall be refunded by
the City directly to such exempt consumer.
B. Definition. As used in this Section, the
following term shall have this prescribed meaning:
EXEMPT CONSUMER
Any consumer who either:
1.
a.
Owns or leases residential property
located within the City, who occupies the same as his/her customary
place of residence and who, on the first day of any calendar month,
is sixty-two (62) years of age or older or certified as totally disabled
by the Social Security Administration on said date; when any such
residential property is owned or leased by two (2) or more persons
jointly, requirements for exemption shall be deemed satisfied if any
one (1) such owner or lessee is sixty-two (62) years of age or older
on the first day of such calendar month or is certified as totally
disabled under/by the Social Security Administration; and
b.
Has an annual gross income less than
or equal to the L80 Low Income Median Family Income limits as established
annually by the U.S. Department of Housing and Urban Development (HUD).
The single person limit is established as the one (1) person household
limit and the married couple limit is established as the two (2) person
household limit as defined in the published HUD schedule for low income
families in the St. Charles County area; or
2.
Serves in a branch of the United
States military, has been called to active duty and serves on active
duty for more than thirty (30) days in any calendar year.
C. Procedure. From April 1 to May 31 of each
year any person claiming to be entitled to a refund pursuant to this
Section for taxes paid during the prior calendar year shall submit
a request for such refund to the Director of Finance or his/her delegate,
together with such proof of claim as may be required by the Director
of Finance. Such proof of claim may, at the discretion of the Director
of Finance, include proof of age, proof of income level, copies of
utility bills, proof of payment of such bills or properly authenticated
military orders. Where utility payments are included as part of the
rent, the owner may provide appropriate documentation of the amount
allocated for utilities for purposes of this Section.
D. Computation. The amount of refund owing
to each exempt consumer shall be the amount of the license tax imposed
by this Code as a result of such consumer's payments for utility services
rendered to his/her residence for the months during the preceding
calendar year in which the consumer was sixty-two (62) years of age
or older or for the entire preceding calendar year in which the person
was an exempt consumer as defined in Subsection (B)(2) above.
E. Benefit. Nothing contained in this Section
shall in any way alter or diminish the obligation of any person licensed
pursuant to this Code to pay a license tax computed on the full amount
of his/her gross sales to exempt consumers within the City or otherwise
to comply with the provisions of this Code. The exemption herein provided
shall inure to the benefit of exempt consumers only and shall be administered
by the City for their benefit.
F. Funds. Refunds herein required to be made
shall be paid from budgeted general revenue monies. Payment of this
refund is subject to availability of funds being budgeted in the current
year for this purpose.