[R.O. 2008 §15-236; Ord. No. 2299 §5, 7-12-2004]
As used in this Article, the term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services described in Section 635.260 relative to the business of supplying water or water service for compensation in the City during any period, less discounts, credits, refunds, charges for license, occupation or franchise taxes, sales taxes and uncollectible accounts actually charged off during the period.
[1]
Cross Reference — Definitions and rules of construction generally, §100.020.
[R.O. 2008 § 15-237; Ord. No. 2299 § 5, 7-12-2004; Ord. No. 5375 § 1, 6-9-2014; Ord. No. 5602, 9-11-2018]
Every person now or hereafter engaged in the business of supplying water or water service for compensation for any purpose in the City shall pay to the City, as a license or occupation tax, seven percent (7%) of the gross receipts from such business in the City received before November 1, 2018, and thereafter eight percent (8%) of such gross receipts, except that the tax rate applicable to gross receipts received on or after November 1, 2018, for service to "single-family dwellings" and "multi-family dwellings" as those terms are defined by Section 405.120 of the City's Code of Ordinances shall remain seven percent (7%) of such gross receipts.
[R.O. 2008 § 15-238; Ord. No. 2299 § 5, 7-12-2004; Ord. No. 5602, 9-11-2018]
All persons engaged in the business of furnishing water or water service in the City are hereby required to file with the Finance Director a sworn statement showing the gross receipts of such business within the City in the form prescribed by the Finance Director. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City at the rate set forth in Section 635.260 as established from time to time by the City Council by resolution or ordinance pursuant to Ordinance No. 973; provided, however, that such person shall have the privilege of crediting against such tax as may be due hereunder any unpaid balance due for water service rendered or facilities furnished to the City. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
[R.O. 2008 §15-239; Ord. No. 2299 §5, 7-12-2004]
The Finance Director and such other persons may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 635.270 and for that purpose shall have access at all reasonable time to the books, documents, papers and records of any person filing such statement.
[R.O. 2008 §15-240; Ord. No. 2299 §5, 7-12-2004]
The tax required to be paid under Section 635.260 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Section 635.260. Nothing contained in this Article shall be construed to exempt any person to which this Article is applicable from payment to the City of any taxes, other than occupational license taxes, levied by the City upon such person or the real or personal property of such person.
[R.O. 2008 §15-241; Ord. No. 2299 §5, 7-12-2004]
A. 
Any person engaged in any of the businesses described in Section 635.260 who shall violate any of the provisions of this Article shall be deemed guilty of a misdemeanor and upon conviction thereof shall be subject to punishment as provided in Section 100.090 of this Code.
B. 
Delinquent taxes under this Article shall be subject to the penalties as provided for by other ordinances of the City, now or hereafter enacted, relating to penalties upon delinquent taxes.
[R.O. 2008 §15-242; Ord. No. 4018 §2, 4-24-2006]
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 water 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.