Article I Certain Utility Taxes
Editor's Note—Ord. nos. 5003 and 5004 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. These ordinances have not been included herein. Subsequently, ord. no. 5073 §§1—3, adopted September 14, 2006, returned these provisions to their original wording.
[R.O. 2007 §635.010; CC 1978 §625.010; Ord. No. 104A §1a, 8-6-1952; Ord. No. 4979 §1, 3-30-2006]
As used in this Article, the following terms shall have these prescribed meanings:
- GROSS RECEIPTS
- As it relates to utility taxes collected by the City of O'Fallon, shall mean the aggregate amount of sales and charges for commodities or services relative to the business of supplying electricity, gas, water, telephone or other utilities for compensation for any purpose in the City of O'Fallon, Missouri, less discounts, credits, refunds, charges for license, occupation or franchise taxes, sales taxes and uncollectible accounts actually charged off during the period.
- When used in this Chapter, 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 the singular number.
[R.O. 2007 §635.020; Ord. No. 1201 §1, 5-3-1985; Ord. No. 1255 §2, 11-7-1985; Ord. No. 1342 §2, 6-5-1986; Ord. No. 2093 §§1—3, 11-17-1992; Ord. No. 4941 §1, 12-14-2005; Ord. No. 5073 §4, 9-14-2006; Ord. No. 5733 §1, 9-22-2011]
Any person, partnership, venture or corporation now or hereafter engaged in the business of supplying electricity (except for AmerenUE), gas, water, telephone or other utilities for compensation for any purpose in the City of O'Fallon, Missouri, shall pay to the City Collector a license tax sum equal to five percent (5%) of the gross receipts from such business on the first ten thousand dollars ($10,000.00) purchased monthly by a user, and a tax of point five percent (.5%) on electrical (except for AmerenUE), gas, telephone, water or other utilities services in excess of ten thousand dollars ($10,000.00) purchased monthly by such user. AmerenUE shall pay to the City Collector a license tax sum equal to four point eighty-four percent (4.84%) of the gross receipts from such business on the first ten thousand dollars ($10,000.00) purchased monthly by such user and a tax of point forty-nine percent (.49%) in excess of ten thousand dollars ($10,000.00) purchased monthly by such users.
Pursuant to the provisions of Section 393.275.2, RSMo., 2000, the City Council hereby determines that it is in the best interests of the people of the City of O'Fallon that the City maintain the tax rate of its business license tax on the gross receipts of utility corporations as provided by law regardless of the recent tariff actions of the Missouri Public Service Commission with respect to AmerenUE rates for service.
[R.O. 2007 §635.030; Ord. No. 1201 §2, 5-3-1985]
[R.O. 2007 §635.040; CC 1978 §625.050; Ord. No. 586 §5, 7-19-1977]
The tax herein required to be paid shall be in lieu of any other occupation tax required of any person described in Section 630.020 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment of the tax to the City of O'Fallon which the City of O'Fallon 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, water, telephone or other utility service, nor shall the tax herein required exempt any person from the payment of any tax which may be lawfully required other than an occupation tax on any of the businesses described in Section 630.020.
[R.O. 2007 §635.050; CC 1978 §625.060; Ord. No. 586 §6, 7-19-1977]
Any person engaged in any of the business described in Section 630.010 and 630.020 who shall violate any of the provisions of this Chapter, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined five percent (5%) of the average monthly utility license tax collected during a twelve (12) month period.
[R.O. 2007 §635.055; Ord. No. 5070 §1, 9-14-2006]
Refund Authorized. The amount of any license tax paid to the City by a person or persons engaged in the business of selling, supplying or distributing electricity, gas or telephone service on account of sales by such person or persons to an exempt consumer, as herein defined, for services rendered to such consumer's residence, which has been passed through to or otherwise collected from such consumer by the person or persons paying such tax to the City, shall be refunded by the City directly to such exempt consumer.
Definition. As used in this Section, the following term shall have the following meaning:
- EXEMPT CONSUMER
- Any consumer who:
- 1. 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 (1st) day of any calendar month, is sixty-five (65) years of age or older or determined to be 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-five (65) years of age or older on the first (1st) day of such calendar month or is determined as totally disabled under/by the Social Security Administration; or
- 2. Has an annual gross income, exclusive of Social Security, 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.
Procedure. From April first (1st) to May thirty-first (31st) 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 designee, 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 applicable utility bills and/or proof of payment of such bills. Where qualifying 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.
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 purchase of the utility services specified in this Section at his/her residence and paid by or on behalf of the exempt consumer for bills dated during those months during the preceding calendar year, beginning September 1, 2006, in which the consumer was sixty-five (65) years of age or older.
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.
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 budgeted in the current year for this purpose.