[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:
- CITY CLERK
- The City Clerk of the City of Wildwood, Missouri, or any other duly authorized Financial Officer of the City.
- GROSS RECEIPTS
- 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.
- PUBLIC UTILITY
- 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.
[Ord. No. 135 §2, 9-1-1995; Ord. No. 1826 §1, 9-26-2011; Ord. No. 1923 §1, 2-25-2013]
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.
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.
[Ord. No. 135 §3, 9-1-1995; Ord. No. 159 §1, 9-1-1995]
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.
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.
[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.
[Ord. No. 135 §5, 9-1-1995]
The City Clerk shall prescribe all incidental rules and regulations for the enforcement of this Chapter.
[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.
[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.