[1]
Editor's Note — Ord. No. 2006-1498 and 2006-1499 were passed in compliance with HB209 of the 2006 Missouri Legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. Subsequently ord. no. 2006-1524 adopted October 17, 2006, repealed said ordinances and reenacted the previous provisions in §§ 610.010 and 610.080.
[CC 1991 §22-27; Ord. No. 725 §1, 9-9-1986; Ord. No. 2006-1524 §2, 10-17-2006]
Every person engaged in the business of supplying or furnishing electricity or electrical power, water or water service, gas or gas service or exchange telephone services for compensation for any purpose in the City is hereby required to file with the City Clerk on the twentieth (20th) day of each month a statement showing the gross receipts of such person for the calendar month immediately preceding the date of the statement; provided however, that it shall not be necessary to include in such statement any receipts derived from any such service furnished to the City. Such statement shall be verified by affidavit by an authorized representative of the person, firm or corporation.
[CC 1991 §22-28; Ord. No. 725 §1, 9-9-1986]
Any authorized City official or his/her representative shall be and is hereby authorized to investigate the correctness and accuracy of any statement filed under Section 610.010, 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.
[CC 1991 §22-29; Ord. No. 725 §1, 9-9-1986]
Nothing contained in Articles II through IV of this Chapter shall be construed as to exempt any person to which such Articles are applicable from the payment of the tax which the City levies upon any real or personal property belonging to such person.
[CC 1991 §22-30; Ord. No. 725 §1, 9-9-1986]
Nothing contained in Articles II through IV of this Chapter shall be construed as giving any person an exclusive privilege.
[Ord. No. 2011-1663 §1, 9-20-2011; Ord. No. 2023-2007, 3-14-2023]
Pursuant to the provisions of Section 393.275.2, RSMo., 2000, the Board of Aldermen hereby determines that it is in the best interests of the people of the City of Frontenac that the City maintain the tax rate of its business license tax on the gross receipts of utility corporations as provided by law regardless of tariff actions of the Missouri Public Service Commission with respect to rates for service.