[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.