[CC 1991 §645.010; Ord. No. 578 §§1 — 2, 9-14-1981; Ord. No. 707 §1, 10-21-1992]
A.
The
word "persons", when used in this Chapter, shall
include any individual, firm, co-partnership, joint partnership, joint
adventure, association, corporation, estate, business trust, trustee,
receiver, syndicate, or any other group or combination acting as a
unit, in the plural as well as the singular number.
B.
Every
person now or hereafter engaged in the business of supplying electricity,
gas or water or telephone service connected therewith for compensation
for any purpose in the City of Pine Lawn, and every manufacturing
corporation now or hereafter engaged in the manufacture of gas or
electricity for compensation for any purpose in the City of Pine Lawn
shall pay to the City of Pine Lawn, as a license tax, a sum equal
to seven percent (7%) of the gross receipts from such business.
C.
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 of Pine Lawn, St.
Louis County, Missouri, during any period less discounts, credits,
refunds, sales taxes and uncollectible accounts actually charged off.
[1]
Note — The gross receipts tax imposed upon electric
corporations, including, but not limited to, Ameren Missouri, shall
be maintained at its existing rate of seven percent (7%), despite
the tariff increase awarded by the PSC to Ameren Missouri effective
on January 3, 2013.
[CC 1991 §645.020; Ord. No. 578 §3, 9-14-1981]
A.
It is hereby made the duty of every person engaged in any of the businesses described in Section 635.010(B) hereof to file with the City Clerk of the City of Pine Lawn on the fifteenth (15th) day of August, 1982 a verified statement of the gross receipts of such person, firm or corporation derived from the transaction of such business in the City from January 1, 1982 through June 30, 1982 and pay to the City Collector the tax thereon as hereinabove set forth, and the license granted upon the payment of such tax shall be a license for the six (6) month period beginning January 1, 1982 and ending June 30, 1982.
B.
Thereafter,
such statements and payments shall be due and made on the fifteenth
(15th) day of February and August of each year for the gross receipts
derived during the preceding six (6) calendar months ending forty-five
(45) days prior to the date of the statement and payment are due.
Such payment shall be for a license to operate for the semi-annual
period in which the payment is made.
[CC 1991 §645.030; CC 1970 §12-79; Ord. No. 383 §2, 11-18-1968]
The City Clerk or his/her duly authorized deputy is hereby authorized to investigate the correctness and accuracy of the statement of gross receipts required by Section 635.020 and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[CC 1991 §645.040; Ord. No. 660 §1, 6-12-1989]
All utility taxes due and owing the City of Pine Lawn, Missouri,
shall be paid to the City of Pine Lawn each month commencing June
12, 1989.
[CC 1991 §645.050; Ord. No. 578 §4, 9-14-1981]
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 635.010(B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Pine Lawn of the tax which the City of Pine Lawn levies upon the real or personal property belonging to any such person nor the tax required of merchants or manufacturers for the sale of anything other than electricity, gas or water or telephone service, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than any occupation tax on any of the businesses described in Section 635.010(B).
[CC 1991 §645.060; Ord. No. 578 §5, 9-14-1981]
All such persons, firms, companies or corporations mentioned in Section 635.010 on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires, and payment in advance may be required. Not less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.
[CC 1991 §645.070; Ord. No. 578 §6, 9-14-1981]
The right is hereby granted to all such persons, firms, companies or corporations mentioned in Sections 635.010 to trim trees, brush or hedges upon and overhanging the streets, alleys, sidewalks and public places of said City so as to prevent such foliage from coming in contact with telephone wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties have been or may be delegated.
[CC 1991 §645.090; Ord. No. 670 §1, 12-11-1989; Ord. No. 858 §§I — II, 11-12-2001]
A.
Effective
November 12, 2001, the City of Pine Lawn, Missouri, will reimburse
all senior citizens aged sixty-five (65) years or older who are residents
of Pine Lawn an amount equal to fifty percent (50%) of utility taxes
they have paid. Said payment will be made by the City on or before
June thirtieth (30th) of each year.
B.
In
order to receive such payment, any such senior citizen must be fully
current with the City in all debts, taxes and accounts owed or claimed
to be owed to the City of Pine Lawn. Said recipients must have no
outstanding amounts due to the City of any kind including, but not
limited to, real estate taxes, personal property taxes, trash fees,
and all other manner of accounts or debt or obligations which the
City may claim.
