[R.O. 2009 § 615.010; R.O. 2006 § 640.010; Ord. No. 636 § 1, 4-18-1983]
Every person now or hereafter engaged in the business of supplying water service connected therewith for compensation for any purpose in the City, and every manufacturing corporation now or hereafter engaged in the supply of water or water services for compensation for any purpose in the City, shall pay to the City, as a license tax, a sum equal to five percent (5%) of the gross receipts from such business except that the collection of the license tax on the gross receipts from residential customers shall be in abatement until reinstated by ordinance. No residential customer or utility shall be held responsible or liable for sums not collected during the period of abatement.
[R.O. 2009 § 615.020; R.O. 2006 § 640.020; Ord. No. 484 § 1, 1-16-1979]
The term "gross receipts" means the aggregate amount of all sales and charges of commodities or services as herein described from the business as herein described, in the City, during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
[R.O. 2009 § 615.030; R.O. 2006 § 640.030; Ord. No. 484 § 1, 1-16-1979]
It is hereby made the duty of every person engaged in the business described to file with the City Clerk on or before the last day of each calendar month, a verified statement of the gross receipts of such person, firm or corporation derived from the transaction of such business in the City for the preceding month and pay to the City the tax thereon as hereinabove set forth; provided however, that it shall not be necessary to include in such statement nor calculate the tax upon any receipts derived from any such service furnished the City or any governmental unit therein. Such payment shall be for a license to operate for the month following the month in which the payment is due.
[R.O. 2009 § 615.040; R.O. 2006 § 640.040; Ord. No. 28 § 3, 8-17-1959]
The City Clerk and such other person or persons as may be designated by the Mayor from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.
[R.O. 2009 § 615.050; R.O. 2006 § 640.050; Ord. No. 28 § 4, 8-17-1959]
Nothing in this Chapter shall be so construed as to exempt any person, firm or corporation to which this Chapter is applicable from the payment to the City of the tax which the City levies upon the real or personal property belonging to such person, firm or corporation.
[Ord. No. 4350, 6-22-2023]
Pursuant to Section 393.275, RSMo., and other applicable authority, the City shall maintain now and hereinafter, unless otherwise provided by law, the tax rates of its license taxes on the gross receipts of businesses furnishing water or water service, including as imposed and at the rates established pursuant to Section 615.010, as may be amended from time to time, without reduction, notwithstanding any periodic fluctuations in the tariffs or service rates of such utility companies or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.