Editor's Note: Ord. Nos. 06-9988 § 1, adopted 3-29-2006 and 06-10014 §§ 1—2, adopted 4-26-2006 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 8-8-2006 in City of Springfield v. Sprint Spectrum, L.P., 203 S.W.3d 177; consequently, these provisions were not codified herein.
[R.O. 1992 § 710.010; Ord. No. 5371 § 1, 6-23-1980; Ord. No. 5529 § 1, 6-15-1981; Ord. No. 5986 § 1, 1-7-1985; Ord. No. 6044 § 1, 6-3-1985]
Every person, firm, company or corporation, now or hereafter engaged in the business of supplying electricity and power, gas or exchange telephone service, or any combination thereof, shall pay to the City of Washington, as a license tax, a sum equal to six percent (6%) of the gross receipts derived from such business within the City; provided, however, that when the actual taxes or charges incurred by any taxpayer to whom the license tax has been passed on by the utility shall have accumulated to the sum of thirty thousand dollars ($30,000.00) for the calendar year with respect to any specific utility, said tax rate shall be reduced to one percent (1%) of the receipts with respect to all additional receipts by that utility from said taxpayer within the calendar year; provided further, however, that with respect to electricity sales only, the aforesaid six percent (6%) of gross receipts rate shall be reduced to a sum equal to five and eight hundred twenty-two one thousandths percent (5.822%) of the gross receipts derived from such sales within the City.
[R.O. 1992 § 710.020; Ord. No. 5371 § 1, 6-23-1980]
All such persons, firms, companies or corporations described in Section 710.010 shall file with the City Clerk on or before the last day of July 1980 a sworn statement of the gross receipts of such person, firm, company or corporation for the period from January 1, 1980, to June 30, 1980, and payment of such tax so stated shall be made to the City Collector on or before the last day of July 1980. Thereafter, such statements and payments shall be made on or before the last day of August 1980, and on or before the last day of each month thereafter for the gross receipts for the preceding month.
[R.O. 1992 § 710.030]
The payment of the tax required in Section 710.010 shall be in lieu of any other license or occupation tax, but nothing herein contained shall be so construed as to exempt any such person, firm, company or corporation from the payment to the City of Washington.
[R.O. 1992 § 710.040; Ord. No. 3627 § 1, 6-2-1969]
The tax required to be paid under this Chapter shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 710.010, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax which the City 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, telephone service or water, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on any of the businesses described in Section 710.010.
[R.O. 1992 § 710.050; Ord. No. 11-10878 § 1, 9-6-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its license tax on the gross receipts of every business, firm, company or corporation now or hereafter engaged in the business of supplying electricity and power, gas or exchange telephone service, or any combination thereof, without reduction notwithstanding any periodic fluctuation in the tariffs of such utility corporations or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.