Cross References — As to additional taxes, ch. 140; as to utilities generally, Title VII.
State Law References — License taxes generally, §§94.110
et seq., RSMo.
[R.O. 2009 §26-53; Code 1975 §820.200; Ord. No. 1527 §1, 9-24-1980; Ord. No. 1804 §2, 6-6-1984]
Every person engaged in the business of supplying electricity,
gas or telephone service for any purpose to consumers in the City
shall pay to the City a license tax in a sum equal to four and one-half
percent (4.5%) of the gross receipts from such business.
[1]
Editor's Note — This rate was set and approved by the
voters at a special election held August 7, 1984.
[Ord. No. 3986 §I, 9-28-2011; Ord. No. 4099 §I, 2-13-2013]
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Section 640.010 of the Code of the City of Festus shall be maintained at its existing rate of four and one-half percent (4½%), despite the tariff increase awarded by the PSC to Ameren Missouri effective on January 2, 2013.
[R.O. 2009 §26-54; Code 1975 §820.210; Ord. No. 1669 §1, 8-25-1982]
It is hereby made the duty of every person engaged in any of the businesses described in Section 640.010 to file with the City Clerk a monthly report which shall be a sworn statement showing the gross receipts derived from the transaction of such business in the City during the preceding month. Such reports shall be filed not later than thirty (30) days following the close of the month to which the report relates. Such report shall show gross receipts derived from such business during the month of coverage.
[R.O. 2009 §26-55; Code 1975 §820.220]
The City Clerk or his/her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required by Section 640.020 and for such purpose they shall have at all reasonable times access to the books, documents, papers and records of any person making such statement.
[R.O. 2009 §26-56; Code 1975 §820.230; Ord. No. 1527 §2, 9-24-1981; Ord. No. 1669 §1, 8-25-1982; Ord. No. 3632 §I, 4-26-2006]
Every person who shall engage in any of the businesses described in Section 640.010 shall pay to the City Clerk on the date of filing of the monthly report as described in Section 640.020 an amount equal to four and one-half percent (4.5%) of person's gross receipts from such business for the preceding calendar month as the case may be.
[R.O. 2009 §26-57; Code 1975 §820.240]
The tax required to be paid on businesses described in Section 640.010 shall be in lieu of any other occupational tax, but 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 the real or personal property belonging to any such person, nor the tax required for the sale of anything other than electricity, gas or telephone service, 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 any of the businesses described in Section 640.010.
