[R.O. 2008 § 630.010; 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.
PERSON
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. 2008 § 630.020; 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; Ord. No. 7005, 3-9-2023]
A. 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 five-tenths
percent (0.5%) 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 and eighty-four
hundredths 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 forty-nine hundredths percent (0.49%) in excess
of ten thousand dollars ($10,000.00) purchased monthly by such users.
B. Pursuant to the provisions of Subsection
2 of Section 393.275, RSMo., 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 tariff actions of the Missouri Public Service Commission.
[R.O. 2008 § 630.030; R.O. 2007
§ 635.030; Ord. No. 1201 § 2, 5-3-1985]
Every person now or hereafter engaged in any of the businesses described in Sections
630.010 and
630.020 above shall pay to the City Collector of the City of O'Fallon on the last day of each calendar month an amount as set out in Section
630.020.
[R.O. 2008 § 630.040; 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. 2008 § 630.050; 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 Sections
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-month period.
[R.O. 2008 § 630.055; R.O. 2007
§ 635.055; Ord. No. 5070 § 1, 9-14-2006; Ord. No. 6536, 1-10-2019; Ord. No. 6776, 4-8-2021; Ord. No. 6998, 2-9-2023; Ord.
No. 7108, 5-9-2024]
A. 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.
B. 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 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 day
of such calendar month or is determined as totally disabled under/by
the Social Security Administration; and
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.
C. Procedure. From May 1 to May 31 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.
D. 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.
E. 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.
F. 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.