[R.O. 1997 § 640.010; Ord. No. 135 § 1, 9-1-1995]
The following terms wherever used
or referred to in this Chapter shall have these respective meanings
unless a different meaning clearly appears from the context:
The City Clerk of the City of Wildwood, Missouri, or any
other duly authorized Financial Officer of the City.
The aggregate amount of all sales and charges of the commodities
or services of a public utility made in the City of Wildwood during
any period less discounts, credits, refunds, sales taxes and uncollectible
accounts actually charged off during the period.
Every individual, firm, corporation, partnership, joint venture,
business trust, receiver and any other person, group, combination
or association of any of them who shall be engaged in the business
of supplying or furnishing electricity, electric power, electrical
service, gas, gas service, water, water service, telegraph service
or exchange telephone service in the City.
[R.O. 1997 § 640.020; Ord. No. 135 § 2, 9-1-1995; Ord. No. 1826 § 1, 9-26-2011; Ord. No. 1923 § 1, 2-25-2013]
A.
Every public utility shall pay to the City
an annual license or occupational tax in an amount equal to five percent
(5%) of the gross receipts derived from such business.
B.
The gross receipts tax imposed upon electric
corporations, including, but not limited to, Ameren Missouri, pursuant
to Ordinance No. 135 of the City of Wildwood shall be maintained at
its existing rate of five percent (5%), despite the tariff increase
awarded by the PSC to Ameren Missouri effective on January 3, 2013.
C.
Notwithstanding Section 640.020(A), the gross receipts tax imposed on gas companies doing business within the City, including, but not limited to, Spire Missouri, Inc., d/b/a Spire, pursuant to Ordinance No. 135 of the City of Wildwood, as authorized by Section 94.360, RSMo., shall be reduced to the rate of four and eight thousand two hundred eighty-six ten-thousandths percent (4.8286%), as required pursuant to Subsection 2 of Section 393.275, RSMo., in response to the tariff increase awarded by the Public Service Commission to Spire Missouri, Inc., d/b/a Spire, as described in the January 18, 2023, Public Service Commission Notice.
[Ord. No. 2779, 3-13-2023]
[R.O. 1997 § 640.030; Ord. No. 135 § 3, 9-1-1995; Ord. No. 159 § 1, 9-1-1995]
A.
Each public utility shall, on forms designed
and furnished by the City, make and file a verified return with the
City Clerk covering the prior month, on or before the last day of
the month following the close of each such month and at that time
shall pay the tax for the period covered by the return; the first
return shall be due December 31, 1995, for the period ending November
30, 1995.
B.
Every person hereafter doing business in
the City as a public utility as defined herein shall file verified
returns and pay the tax set forth herein.
[R.O. 1997 § 640.040; Ord. No. 135 § 4, 9-1-1995]
The City Clerk shall have the authority
to examine the books and records of any person subject to the tax
imposed herein for the purpose of determining the accuracy of the
statements filed by such person. It shall be unlawful for any such
person to refuse such examination by the City Clerk or his/her authorized
agents at reasonable times. Should it be ascertained that the gross
receipts herein taxed of any such public utility during the specified
period is greater than the amount reported, such public utility, notwithstanding
its return, shall pay the tax hereunder on its gross receipts as ascertained
by the City Clerk, plus interest thereon at nine percent (9%) per
annum.
[R.O. 1997 § 640.050; Ord. No. 135 § 5, 9-1-1995]
The City Clerk shall prescribe all
incidental rules and regulations for the enforcement of this Chapter.
[R.O. 1997 § 640.060; Ord. No. 135 § 6, 9-1-1995]
In the event that any public utility
hereunder fails to pay the tax, fails to properly report its gross
receipts, or otherwise fails to discharge any duty hereunder, suit
may be filed in any court of competent jurisdiction to enforce the
payment of the tax and liability.
[R.O. 1997 § 640.070; Ord. No. 135 § 7, 9-1-1995]
Any person, persons, firm, association
or corporation violating any of the provisions of this Chapter or
any employee, agent or other person taking part in, joining or aiding
in a violation of any provision of this Chapter may be prosecuted
as provided by law for the violation of ordinances of the City and,
upon conviction thereof, shall be subject to the penalties provided
for violation of City ordinances. Each day a violation continues shall
constitute a separate offense.
