City of Blue Springs, MO
Jackson County
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Table of Contents
Table of Contents
[R.O. 1996 § 645.010; CC 1968 § 11-75; Ord. No. 109 § 1, 6-7-1948]
The word "person" when used in this Chapter shall include any individual, firm, copartnership, 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 the singular number.
[R.O. 1996 § 645.020; CC 1968 § 11-76; Ord. No. 109 § 2, 6-7-1948; Ord. No. 657 § 1, 1-8-1973]
Every person now or hereafter engaged in the business of supplying utility service, including electricity, gas, telephone or water for compensation for domestic and commercial consumption within the present or any future boundaries of 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.
[1]
Editor's Note: This Section was previously amended by Ord. No. 3950, which was 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 8-8-2006 in City of Springfield, Appellant v. Sprint Spectrum, L.P., Respondent, Case No. SC87238. Consequently, this Section was retained as previously stated.
[R.O. 1996 § 645.030; CC 1968 § 11-77; Ord. No. 109 § 3, 6-7-1948; Ord. No. 657 § 2, 1-8-1973]
It is hereby made the duty of every person engaged in any of the businesses described in Section 645.020 hereof to file with the Director of Finance on the last day of each month a sworn statement of the gross receipts from such business for the month preceding the filing of such statement. The Director of Finance or their duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such statement in order to ascertain the accuracy thereof.
[R.O. 1996 § 645.040; CC 1968 § 11-78; Ord. No. 109 § 4, 6-7-1948; Ord. No. 657 § 3, 1-8-1973; Ord. No. 1054 § 1, 10-15-1979]
Every person now or hereafter engaged in any of the businesses described in Section 645.020 hereof shall pay to the Director of Finance on the last day of each month an amount equal to five percent (5%) of said person's gross receipts from said business for the preceding month.
[R.O. 1996 § 645.050; CC 1968 § 11-79; Ord. No. 105 § 5, 6-7-1948]
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 645.020 hereof, 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 electricity, gas, telephone service or water, 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 645.020.
[R.O. 1996 § 645.060; CC 1968 § 11-80; Ord. No. 657 § 4, 1-8-1973; Ord. No. 2380 § 1, 9-20-1993; Ord. No. 2394 § 1, 11-15-1993]
The term "gross receipts" as used in this Chapter shall not include any receipts from the sale of electrical services to any political subdivision of the State of Missouri or any municipality located within the State of Missouri. This does not exclude from the definition the United States of America or any agency thereof or the State of Missouri or any agency thereof. It shall be the duty of every person, business, or entity engaged in the sale of electrical service to file with the Director of Finance of the City of Blue Springs, Missouri, on the last day of July and the last day of January of each year a sworn statement naming any entity not included in "gross receipts" pursuant to this Section, which said sworn statement shall also state the amount of receipts received from the entity within the six (6) calendar months preceding the filing of such statement.
[R.O. 1996 § 645.070; Ord. No. 4356 § 1, 9-19-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the five percent (5%) tax rate of this Chapter 645 business license taxes on the gross receipts of electric utilities and other utilities covered in this Chapter 645 without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations and/or persons or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo., as amended.
[Ord. No. 4744, 5-21-2018]
A settlement agreement regarding license taxes between the City and Great Plains Energy Incorporated, KCP&L Greater Missouri Operations Company, and Kansas City Power & Light Company was approved by Ordinance No. 4744. The settlement agreement resolved the parties' litigation in City of Blue Springs v. Great Plains Energy Incorporated, et al., Cole County Circuit Court, Case No. 14AC-CC04426.