City of Bridgeton, MO
St. Louis County
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Table of Contents
Table of Contents
[Ord. No. 281 §2, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 74-33 §1, 3-6-1974; Ord. No. 18-09, 5-2-2018]
The term "gross sales" as used in this Chapter means the aggregate amount of all sales and charges to all persons, firms or corporations either for residential purposes, manufacture or commercial use, rendered within the City of Bridgeton, during any periods, less discounts, credits, refunds, sales taxes and uncollectible accounts.
The term "residential consumers" as used in this Chapter means persons receiving water, electric, or gas services in single-family, two-family and multi-family dwellings, apartments, and mobile homes.
The term "non-residential consumers" shall mean all other consumers.
[Ord. No. 281 §1, 6-11-1957; Ord. No. 868 §7, 9-6-1967]
Every person engaged in the business of selling, supplying or distributing water service, electric service or gas service regardless of whether such service is used for generating heat or for refrigeration, or other use, where such services are supplied through wires, pipes, mains, or conduits, whether located above or below ground, shall apply for and obtain a license from the City Clerk for the privilege of carrying on and conducting such business.
[Ord. No. 281 §2, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 18-09, 5-2-2018]
A. 
In consideration of selling, supplying or distributing water service, electric service or gas service within the City, every person engaged therein shall pay to the City a license tax annually in a sum equal to:
1. 
Five percent (5%) of the gross sales to residential consumers within the City; and
2. 
Seven and one-half percent (7.5%) of the gross sales to non-residential consumers within the City.
B. 
The revised license taxes shall be effective with respect to telephone service, water service, electric service or gas service sold, supplied, furnished or distributed on June 1, 2018 and thereafter.
[Ord. No. 281 §3, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 73-88 §1, 12-19-1973]
The payment of the license tax imposed hereunder shall be made within thirty (30) days after the end of the month by those persons made chargeable with the payment of the license tax beginning January 1, 1974, and each month thereafter; provided however, that the payment for the period from October 1, 1973, through December 31, 1973, shall be due and payable February 1, 1974.
[Ord. No. 281 §4, 6-11-1957]
Nothing herein shall be so construed as to exempt any such person from the payment to the City of the tax which the City levies upon any real or personal property belonging to such person.
[Ord. No. 281 §3, 6-11-1957; Ord. No. 857 §2, 6-21-1967; Ord. No. 1027 §1, 5-7-1969]
At the time of the payment of the license tax, the persons subject thereto shall file a verified statement with the City Clerk setting forth the total gross sales of the service it sells, supplies or distributes within the boundaries of the City for the preceding twelve (12) months. The City through its proper officers may, at any time, examine the books and records of any such person for the purpose of determining their accuracy.
[Ord. No. 16-14 §1, 5-4-2016]
Each licensee under this Chapter shall deliver to the City each month a report that provides the address and name of each person or entity that commenced new or additional water, electric or natural gas services during the preceding calendar month.
[Ord. No. 281 §5, 6-11-1957]
Should any person mentioned in this Chapter fail to make the verified return and pay the tax as provided herein more than sixty (60) days after same shall become due, such person shall be penalized for failure to pay said tax in the amount of ten percent (10%) of the tax then due, which penalty shall be payable to the City.
[Ord. No. 92-64 §1, 10-7-1992]
In accordance with RSMo. Section 393.275 the City Council herewith opts to maintain the current tax rate on the gross receipts of all utilities, and whatever future tax rate the City Council may impose without restriction or adjustment as set forth in RSMo. Section 393.275. It is the purpose of this Section to opt out of the rate reduction requirement.