[Ord. No. 4 §1, 2-1-1979]
The word "person", when used in this Article,
shall include any individual, firm, co-partnership, joint partnership,
joint venture, association, corporation, estate, business trust, trustee,
receiver, syndicate or any other group or combination acting as a
unit, in the plural as well as in the singular number. The term "gross operating revenue" as used in this Chapter shall
mean the aggregate amount of all sales and charges from the business
of furnishing or supplying light, electricity, electrical service
and power within the City during any period, less discounts, credits,
refunds, sales taxes and uncollectible amount.
[Ord. No. 4 §2, 2-1-1979]
Every person now or hereafter engaged in the business of supplying
electricity for compensation for any purpose in the City of New Melle,
Missouri, shall pay to the City of New Melle, Missouri, as a license
tax a sum equal to three percent (3%) of the gross operating revenue
derived from such business within the corporate limits exclusive of
the sales of electricity to the municipality for street lighting,
water pumping and other municipal purposes.
[Ord. No. 4 §3, 2-1-1979]
A.
Every person now or hereafter engaged in the business described in Section 615.020 hereof shall pay to the Collector of the City of New Melle, Missouri, on the fifteenth (15th) day of each month of each year that this Article is in force and effect an amount equal to three percent (3%) of said person's gross receipts from the said business herein named for the preceding month.
B.
Reports And Payments. It shall be the duty of every person
engaged in any of the businesses described in this Chapter to file
with the City Clerk on or before the last day of each month a sworn
statement showing the gross operating revenue derived from the transaction
of such business in the City during the previous calendar month, and
at such times pay to the City the tax thereon as hereinabove set forth
at the rate of three percent (3%), and the license granted on the
payment of such tax shall be issued to cover the next ensuring calendar
month.
[Ord. No. 4 §4, 2-1-1979]
The tax herein required to be paid shall be in lieu of any other occupational tax required of any person engaged in the business enumerated in Section 615.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of New Melle of merchants or manufacturers for the sale of anything other than electricity, nor shall the tax herein required exempt any such person from the payment of any other tax, which may be lawfully required, other than an occupational tax on the business described in Section 615.020.
The City or any auditor employed by the City if hereby authorized
to investigate the correctness and accuracy of any statement filed
pursuant to this Chapter 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.
[Ord. No. 318 §2, 9-21-2011; Ord. No. 328 §2, 3-30-2012]
The Board of Aldermen has made its determination pursuant to
Section 393.275, RSMo., to maintain the tax rate of its business license
tax on the gross receipts of utility corporations, without reduction,
regardless of the amount of any tariff increase. Therefore, the rates
for business license taxes set forth in this Chapter shall be maintained,
without reduction, regardless of the amount of any tariff increase.
