City of De Soto, MO Chapter 610 Utility License Tax

Editor's Note — Ord. no. 3662 §1, adopted March 29, 2006, which was enacted to be in compliance with the Municipal Telecommunications Business License Tax Simplification Act shall be in effect from and after the date of its passage and approval, however, in the event that the Municipal Telecommunications Business License Tax Simplification Act shall be repealed or shall be declared unconstitutional in total or in substantial part, it is the intent of the City per ord. no. 3662 §3, to continue in effect the provisions of Chapter 610 of the Municipal Code as they existed prior to the effective date of the Act, unaffected by the provisions of the Act to the greatest extent possible without preventing the City from receiving tax revenues under this Article. The sections of this Chapter affected by this ord. no. 3662 are 610.010 and 610.060 to 610.120. Subsequently ord. no. 3704, adopted September 18, 2006, states that ord. no. 3662 was held for naught, so sections 610.060 — 610.120 dealing with telephone companies were removed from the code book and the material in section 610.010 was returned to it's original language.

Article I Electricity, Gas and Telephone

Section 610.010 License Tax — Fee — Generally.

[R.O. 1952 §5.32; CC 1988 §13-15; Ord. No. 534 §§1, 2, 11-16-1953; Ord. No. 645 §1, 11-1-1954; Ord. No. 2356 §1, 9-21-1970; Ord. No. 2431 §1, 4-17-1972; Ord. No. 3662 §1, 3-29-2006; Ord. No. 3704, 9-18-2006]

Every person who shall engage in the business of supplying electricity, gas service or exchange telephone service for compensation for any purpose in the City shall pay to the City as a license fee a sum equal to seven percent (7%) of the gross receipts of such business.

Section 610.015 Reaffirming The Gross Receipts Tax.

[Ord. No. 3904 §1, 9-19-2011; Ord. No. 3956 §1, 1-21-2013]

The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Section 610.050 of the Code of the City of DeSoto shall be maintained at its existing rate of seven percent (7%), despite the tariff increase awarded by the PSC to Ameren Missouri effective January 3, 2013.

Section 610.020 License Tax — Fee — Payment.

[R.O. 1952 §5.34; CC 1988 §13-16; Ord. No. 534 §3, 11-16-1953; Ord. No. 645 §2, 11-1-1954; Ord. No. 2202 §2, 11-6-1967; Ord. No. 2356 §2, 9-21-1970; Ord. No. 3988 §1, 9-16-2013]

Every person who shall engage in any of the businesses described in Section 610.010 shall pay to the Finance Clerk on the twentieth (20th) day of January, April, July and October of each year an amount equal to seven percent (7%) of such person's gross receipts from such business for the preceding three (3) calendar months.

Section 610.030 License Tax — Fee — Effect On Other Fees.

[R.O. 1952 §5.35; CC 1988 §13-17]

The fee required to be paid by this Chapter shall be in lieu of any other occupation fee required of any person engaged in any of the businesses described in Section 610.010, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the fee which the City levies upon the real or personal property belonging to any such person nor the fee required for the sale of anything other than electricity, gas, telephone service or water, nor shall the fee herein required exempt any such person from the payment of any other fee which may be lawfully required, other than an occupational fee on any of the businesses described in Section 610.010.

Section 610.040 Quarterly Statement of Gross Receipts — Authority of Finance Clerk To Inspect Books, Etc.

[R.O. 1952 §5.33; CC 1988 §13-18; Ord. No. 2202 §1, 11-6-1967; Ord. No. 3988 §1, 9-16-2013]

It is hereby made the duty of every person engaged in any of the businesses described in Section 610.010 to file with the Finance Clerk of the City on the fifteenth (15th) day of January, April, July and October of each year a sworn statement of the gross receipts from such business for the three (3) calendar months preceding the filing of such statement. The Finance Clerk of the City, or his/her duly authorized deputy, is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have, at all reasonable times, access to the books, documents, papers and records of any person making such statement.

Section 610.050 Maintenance of Tax Rate of Business License Tax On Gross Receipts of Utility Corporations.

[CC 1988 §13-18.1; Ord. No. 3109 §2, 10-19-1992]

A. The City of De Soto takes notice of the requirements imposed by Section 393.275, RSMo., requiring the reduction of the business license tax on the gross receipts of utility corporations under circumstances outlined in that Statute. The City also takes notice of the provisions of Section 393.275.2, RSMo., which allows a City to maintain the tax rate of its business license tax on the gross receipts of utility corporations without reduction if an ordinance to maintain the tax rate is enacted by the Governing Body of the City.

B. In order to comply with requirements of Section 393.275.2, RSMo., which allows a city to maintain the tax rate of its business license tax on gross receipts of utility corporations without reduction if an ordinance to maintain the tax rate is enacted by the Governing Body of the City, the City Council does hereby order that the license fee equal to seven percent (7%) of gross receipts of businesses referred to in Section 610.010, De Soto City Code, shall be maintained by the City without reduction.