Editor's Note — Ord. nos. 08-06 and 09-06 were 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. Subsequently,
these ordinances were repealed by ord. no. 20-06 which is set out
in section 615.010 herein.
[R.O. 2010 §615.010; CC 1970 §14-28; Ord. No. 6-72 §1, 2-22-1972; Ord. No. 12-81 §1, 8-11-1981; Ord. No. 12-82 §1, 8-12-1982; Ord. No. 13-04 §1, 8-16-2004; Ord. No. 24-04 §1, 12-6-2004; Ord. No. 20-06 §1, 9-5-2006]
A.
Each
person, firm or corporation now or hereafter engaged in a business
of supplying or furnishing electricity, gas, water or telegraph service
in the City shall pay to the City a license or occupation tax of nine
percent (9%) of the gross receipts derived by each such person, firm
or corporation from such business within the City.
B.
Each
person, firm or corporation now or hereafter engaged in telecommunication
services shall pay to the City a license or occupation tax of nine
percent (9%) of the gross receipts derived by each such person, firm
or corporation from such business within the City.
C.
The
term "gross receipts" as used in this Chapter shall
be defined as the aggregate amount of the sales and charges during
any period, less any discounts, credits, refunds and uncollectible
accounts actually charged off during the period.
D.
It
is hereby declared to be the intention of the Board of Aldermen that
each and every part, Section and Subsection of this Section shall
be separate and severable from each and every other part, Section
and Subsection hereof and that the Board of Aldermen intends to adopt
every other part, Section and Subsection separately and independently
of any other part, Section and Subsection. In the event that any part
of this Section shall be determined to be or to have been unlawful
or unconstitutional, the remaining parts, Sections and Subsections
shall be and remain in full force and effect.
E.
This
ordinance is declared to revoke and replace ordinances B08-06 and
B09-06 adopted March 29, 2006 and April 27, 2006 respectively and
be effective as of July 1, 2006.
[Ord. No. 06-11 §1, 9-19-2011; Ord.
No. 01-13 §1, 2-4-2013; Ord. No. 09-23, 3-6-2023]
A.
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Section 615.010 of the Glendale City Code shall be maintained at its existing rate of nine percent (9%), despite the tariff increase awarded by the PSC to Ameren Missouri effective on January 2, 2013.
B.
The gross receipts tax imposed upon gas corporations, including, but not limited to, Spire, pursuant to Section 615.010 of the Glendale City Code shall be maintained at its existing rate of nine percent (9%), despite the tariff increase awarded by the PSC to Spire effective on January 18, 2023.
C.
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of any business supplying or furnishing electricity, gas, water or telegraph service in the City, including as imposed pursuant to Section 615.010, as may be amended from time to time, without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.
[R.O. 2010 §615.020; CC 1970 §14-29; Ord. No. 6-72 §2, 2-22-1972; Ord. No. 11-79 §1, 6-26-1979]
Each person engaged in any of the businesses hereinabove set forth in the City is hereby required to file with the City Clerk a monthly report which shall be a sworn statement showing the gross receipts derived from the transaction of such business in the City during the preceding month. Such reports shall be filed not later than thirty (30) days following the close of the month to which the report relates. Such report shall show the gross receipts derived from such business during the month covered and there shall be paid at the same time to the City Clerk the tax prescribed in Section 615.010 herein.
[R.O. 2010 §615.030; CC 1970 §14-30; Ord. No. 6-72 §3, 2-22-1972]
The City Clerk or the Deputies of the City Clerk or such other
City Officer as the Mayor may designate, shall be and are hereby authorized
to investigate the correctness and accuracy of the statement required
and for that purpose shall have access at all reasonable times to
the books, documents, papers and records of any person, firm or corporation
making such statement in order to ascertain the accuracy thereof.
[R.O. 2010 §615.040; CC 1970 §14-31; Ord. No. 6-72 §4, 2-22-1972]
Any person, firm or corporation engaged in any of the businesses
hereinabove set forth within the City who have heretofore been granted
a franchise or permit by the City for the operation of such business
and under the terms of which they are now making any payments to the
City shall receive credit upon the amounts due under this Chapter
for such payments.
[R.O. 2010 §615.050; CC 1970 §14-32; Ord. No. 6-72 §5, 2-22-1972]
Nothing contained 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 a tax which the City levies upon the
real or personal property belonging to such firm, person or corporation.
