[R.O. 2006 §710.010; CC 1980 §830.010; Ord. No. 595, 8-25-1975; Ord. No. 683 §1, 10-21-1985; Ord. No. 692 §1, 8-18-1986]
A. Gas Utility. Every person now or hereafter engaged in the
business of supplying gas for consumption 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.
B. License Tax. Every person now or hereafter engaged in the
business of supplying gas shall pay to the City Clerk on or before
the first (1st) day of November, an amount equal to five percent (5%)
of such person's gross receipts from such business for the period
from April thirtieth (30th) until October thirty-first (31st) and
to pay to the City Clerk on or before the first (1st) day of May,
an amount equal to five percent (5%) of such person's gross receipts
from such business for the period from October thirty-first (31st)
to April thirtieth (30th) of each year thereafter.
C. Sworn Statement. It is hereby made the duty of every person
engaged in the business of supplying gas to file with the City Clerk
on or before the first (1st) day of November, each year, a sworn statement
of the gross receipts of such business for the period from April thirtieth
(30th) until October thirty-first (31st), and thereafter every such
person shall file with the City Clerk on or before the first (1st)
day of May of each year a sworn statement of the gross receipts from
such business for the six (6) calendar months preceding the filing
of such statements.
D. Coverage Of Tax. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section
710.010(A), 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 gas, 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(A).
[R.O. 2006 §710.020; CC 1980 §830.020; Ord. No. 595, 8-25-1975; Ord. No. 683 §1, 10-21-1985; Ord. No. 692 §1, 8-18-1986]
A. Telephone Utility. Every person, firm, company or corporation
now or hereafter engaged in the business of furnishing exchange telephone
service in the City shall pay the City as an annual license fee, two
percent (2%) of the gross receipts derived from the furnishing of
such service within the City as hereinafter set forth.
B. License Tax. The first (1st) payment of tax provided for
herein shall be due and payable on March first (1st), and shall be
for the period from September first (1st), to February twenty-eighth
(28th).
C. Sworn Statement. All such persons, firms, companies or corporations mentioned in Section
710.020(A), shall file with the City Clerk on or before the first (1st) day of March, a sworn statement of the gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the period from September first (1st), to February twenty-eighth (28th), and on or before the first (1st) day of September, of each year thereafter a similar statement of gross receipts derived by such person, firm, company or corporation from the furnishing of such service during the preceding six (6) calendar months. At the time of the filing of any such statement, the person, firm, company or corporation involved shall pay to the City Clerk two percent (2%) of such gross receipts. Gross receipts derived from the furnishing of such service to the City or any other municipality or governmental unit located in the City shall not be included in the foregoing upon any person, firm, company or corporation engaged in the business described in Section
710.020(A), but nothing herein contained shall be construed to exempt such person, firm, company or corporation from any general or special ad valorem tax imposed upon the public generally by the City.
[R.O. 2006 §710.030; CC 1980 §830.030; Ord. No. 637, 12-17-1979; Ord. No. 683 §1, 10-21-1985; Ord. No. 692 §1, 8-18-1986]
A. The word "person", when used in this Section, shall include any individual,
firm, co-partnership, joint partnership, joint adventure, association,
corporation, estate, business trust, trustee, receiver, syndicate
or any other group or combination acting as a unit, in the plural
as well as in the singular number. The term "commercial users" when used in this Section, shall include all users except the City
of Troy, single family dwelling places, and multiple family dwelling
places.
B. License Tax. Every person now or hereafter engaged in the
business of supplying electricity for compensation in the City shall
pay to the City a license tax. The amount of the license tax shall
be determined by multiplying the gross revenue collected from commercial
users by five percent (5%).
C. Due Date Of Payments. Every person now or hereafter engaged in the business described in Section
710.030(B) hereof, shall pay to the Collector of the City on the first (1st) day of May and the first (1st) day of November of each year that this Section is in force and effect an amount equal herein named for the preceding six (6) months.
D. Coverage Of Tax. The tax herein required to be paid shall be in lieu of any other occupational tax, required of any person engaged in the business enumerated in Section
710.030(B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of the tax or taxes, 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, 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 occupational tax on the business described in Section
710.030(B).
[R.O. 2006 §710.040; CC 1980 §830.040; Ord. No. 595, 8-25-1975]
The City Clerk or his/her duly authorized deputy shall be and
is hereby authorized to investigate the correctness and accuracy of
the statements required by this Chapter, and for that purpose shall
have access to at all reasonable times the books, documents, papers
and records of such person or persons to ascertain the accuracy thereof.
[R.O. 2006 §710.050; CC 1980 §830.050; Ord. No. 595, 8-25-1975]
Any person engaged in the business of any utility who shall
violate any of the provisions of this Chapter shall be deemed guilty
of a misdemeanor. Each days' violation of this Chapter shall constitute
a separate offense.
[R.O. 2006 §710.060; CC 1980 §840.010]
The municipal sales tax on all sales of metered water service,
electricity, electrical current, natural, artificial or propane gas,
wood, coal or home heating oil, used for non-business, non-commercial
or non-industrial purposes heretofore imposed within the corporate
limits of this municipality is hereby reimposed.
[R.O. 2006 §710.070; CC 1980 §840.020; Ord. No. 971, 9-20-2004; Ord. No. 1153, 10-17-2011]
The rate of taxation shall be, as heretofore, two percent (2%).
[R.O. 2006 §710.080; CC 1980 §840.030; Ord. No. 636, 12-17-1979]
The City Clerk is hereby directed to provide copies of this
Section to all the utilities which provide service within the corporate
limits of the City, and to the Director of Revenue for the State of
Missouri.
[Ord. No. 1152 §1, 9-19-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City shall maintain the tax rate of its business license
taxes on the gross receipts of electric utilities without reduction
notwithstanding any periodic fluctuations in the tariffs of such utility
corporations or any notice thereof including, but not limited to,
notice sent under Section 393.275, RSMo.