City of Woodson Terrace, MO Gross Receipts Tax

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Chapter 620 Gross Receipts Tax

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Section 620.010 Water Service.

Section 620.020 Electric Service.

Section 620.030 Gas Service.

Section 620.040 Telephone Service.

Section 620.045 Exemption.

Section 620.050 Maintaining License Tax On The Gross Receipts of Utility Corporations.

Section 620.060 Telecommunications Towers or Antennas.

Section 620.010 Water Service.

[Ord. No. 96 §§1 — 4, 5-11-1954; Ord. No. 130 §1, 10-26-1954; Ord. No. 672 §§1 — 2, 7-6-1972; Ord. No. 840 §1, 12-1-1977]

License Tax. Every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing water or water service in the City of Woodson Terrace, Missouri, shall pay to the City as a license or occupational tax five percent (5%) of the gross receipts derived from such business within the City.

Every person, firm, or corporation engaged in the business hereinbefore set forth in the City of Woodson Terrace shall file with the City Clerk of the City of Woodson Terrace, on the last day of January 1978, a verified statement of gross receipts of such persons, firms, or corporations derived from the transaction of such business in the City during the period October 1, 1977 to December 31, 1977 and at the same time pay to the City Collector the tax hereinbefore set forth.

Thereafter, such sworn statements and payments shall be due and made on the last day of February 1978 and the last day of each succeeding month thereafter for the gross receipts derived from the transaction of such business in the City during the preceding calendar month.

The City Clerk and such other person or persons as may be designated by the Mayor from time to time is and are hereby authorized to investigate the correctness and accuracy of the statement so filed 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.

Nothing contained in this Section shall be so construed as to exempt any person, firm, or corporation to which this Section is applicable from the payment to the City of Woodson Terrace of the tax which the City levies upon the real or personal property belonging to such person, firm, or corporation.

Section 620.020 Electric Service.

[Ord. No. 97 §§1 — 4, 5-11-1954; Ord. No. 129 §1, 10-26-1954; Ord. No. 671 §§1 — 2, 7-6-1972; Ord. No. 837 §§1 — 2, 12-1-1977; Ord. No. 1076 §1, 6-6-1985; Ord. No. 1092 §1, 9-19-1985]

Every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing electricity or electrical power in the City of Woodson Terrace, Missouri, shall pay to the City as a license or occupational tax five percent (5%) of the gross receipts derived from such business within the City.

Section 620.030 Gas Service.

[Ord. No. 98 §§1 — 4, 5-11-1954; Ord. No. 131 §1, 10-26-1954; Ord. No. 670 §§1 — 4, 7-6-1972; Ord. No. 838 §1, 12-1-1977; Ord. No. 1091 §1, 9-19-1985]

Every person, firm or corporation now or hereafter engaged in the business of supplying or furnishing gas or gas service in the City of Woodson Terrace, Missouri, shall pay to the City as a license or occupational tax five percent (5%) of the gross receipts derived from such business within the City.

"Gross receipts" means the aggregate amount of all sales and charges of commodities or services as herein described from the business of supplying or furnishing gas or gas service for compensation in the City of Woodson Terrace, Missouri, during any period less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the period.

Every person, firm or corporation engaged in the business hereinbefore set forth in the City of Woodson Terrace shall file with the City Clerk of the City of Woodson Terrace, on the last day of January 1978, a verified statement of gross receipts of such persons, firms, or corporations derived from the transaction of such business in the City during the period October 1,1977 to December 31, 1977 and at the same time pay to the City Collector the tax hereinbefore set forth.

Section 620.040 Telephone Service.

[Ord. No. 99 §§1 — 4, 5-11-1954; Ord. No. 128 §1, 10-26-1954; Ord. No. 668 §§1 — 4, 7 — 8, 6-15-1972; Ord. No. 839 §1, 12-1-1977]

Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone service in the City of Woodson Terrace, Missouri, shall pay to the said City as a license or occupational tax five percent (5%) of the gross receipts derived from such business within the City.

Every person, firm or corporation engaged in the business hereinbefore set forth in the City of Woodson Terrace shall file with the City Clerk of the City of Woodson Terrace, on the last day of January 1978, a verified statement of gross receipts of such persons, firms, or corporations, derived from the transaction of such business in the City during the period October 1, 1977 to December 31, 1977 and at the same time pay to the City Collector the tax hereinbefore set forth.

Thereafter, such sworn statements and payments shall be due and made on the last day of February 1978 and the last of each succeeding month thereafter for the gross receipts derived from the transaction of such business in the City during the preceding calendar month.

Nothing contained in this Section shall be so construed as to exempt any person, firm or corporation to which this Section is applicable from the payment to the City of Woodson Terrace of the tax which the City levies upon the real or personal property belonging to such person firm or corporation.

All such persons, firms, companies or corporations mentioned in Subsection (A) on the request of any person shall remove or raise or lower its wires temporarily to permit the moving of houses or other bulky structures. The expense of such temporary removal, raising, or lowering of wires shall be paid by the party or parties requesting such raising or lowering of wires, and payment in advance may be required. Not less than forty-eight (48) hours' advance notice shall be given to arrange for such temporary wire changes.

The right is hereby granted to all such persons, firms, companies or corporations mentioned in Subsection (A) to trim trees, brush, or hedges upon and overhanging the streets, alleys, sidewalks, and public places of said City, so as to prevent such foliage from coming in contact with telephone wires and cables, all of said trimming to be done under the supervision and direction of the Governing Body of said City or of any City Official to whom said duties have been or may be delegated.

Section 620.045 Exemption.

[Ord. No. 744 §1, 10-3-1974]

There is hereby exempted from the imposition of the gross receipts tax on the business of furnishing exchange telephone service, pursuant to Section 620.040; of furnishing gas or gas service pursuant to Section 620.030; of furnishing electricity or electrical power pursuant to Section 620.020; and of furnishing water or water service pursuant to Section 620.010, all receipts from such services furnished to the City of Woodson Terrace and its governmental departments and agencies, provided that no such tax shall be collected from or charged to the City of Woodson Terrace or that a credit be given the City of Woodson Terrace on its billing in an amount equal to any such gross receipts tax charged.

Section 620.050 Maintaining License Tax On The Gross Receipts of Utility Corporations.

[Ord. No. 1122 §§1 — 4, 6-19-1986; Ord. No. 1829 §§1 — 5, 2-26-2013]

The license tax on the gross receipts of utility corporations engaged in business in the City of Woodson Terrace, Missouri, at the rate of five percent (5%) is hereby maintained.

For the purpose of this Section, the following terms are hereby defined:

GROSS RECEIPTS

With respect to any monthly period, the aggregate amount of all sales and charges during such period less credits, discounts, refunds, sales tax and uncollectible accounts actually charged off during the period.

UTILITY CORPORATION

Every person, firm, company or corporation, now or hereafter engaged in the business of supplying or furnishing electricity, electrical power, electrical service, gas, gas service, water, water service, telegraph service or exchange telephone service in the City of Woodson Terrace, Missouri.

Each utility corporation shall file with the City Clerk a monthly statement, verified, of the gross receipts of such utility corporation, derived from the transaction of such business within the City for the prior month's period. Said monthly statements shall be filed within thirty (30) days after the close of each such month, and the tax hereunder shall be paid at the time of filing of such statement.

The City Clerk is hereby authorized to investigate the correctness and accuracy of any such statement, and for that purpose, shall have access at all reasonable times to the books and records of any such corporation in order to ascertain the accuracy of the statements.

In accord with the provisions of Section 393.275.2, RSMo. 2000, and any successive similar legislation, the City will maintain the tax rate of its business license tax on the gross receipts of utility corporations as provided herein or as may be revised by the Board of Aldermen from time to time regardless of tariff or rate actions of the Missouri Public Service Commission.

Section 620.060 Telecommunications Towers or Antennas.

[Ord. No. 1610 §1, 1-22-2004; Ord. No. 1613 §1, 1-22-2004; Ord. No. 1665 §§1 — 2, 3-31-2006; Ord. No. 1675 §§1, 5, 5-11-2006]

Imposition Of Annual License Fee. There is hereby established an annual business license fee of one thousand dollars ($1,000.00) per annum for each telecommunications tower or antenna maintained by any person, firm, corporation or other business entity within the City of Woodson Terrace.

The City of Woodson Terrace has adopted the "Act" and all of the definitions and provisions thereof are hereby incorporated herein and made a part of this Section and all telecommunications business license taxes shall be imposed in accordance with the provisions of the "Act" as provided herein and pursuant to Ordinance No. 1665, Subsection (B).

In the event the "Act" shall be adjudicated invalid, null and void, or unenforceable for any reason, the business license tax rate of five percent (5%) imposed by Section 620.050, Ordinance No. 1122 shall remain in full force and effect and apply to all "telephone companies" and, to the extent permitted by law, to all other telecommunications services gross receipts as defined in the "Act" and Section 144.010, RSMo., including, but not limited to, "wireless", "cell phones", and "mobile telephones".