[R.O. 1991 § 630.001; Ord. No. 777 § I, 5-9-1995]
The following words, terms and phrases,
when used in this Chapter, shall have the meanings ascribed to them
in this Section, except where the context clearly indicates a different
meaning:
Artificially generated electric current supplied through
an electrical distribution system from a central supply point or points
to the consumer's place of use of such electrical current within the
City.
Natural or manufactured gas supplied through a piped distribution
system from a central supply point or points to the consumer's place
of use of such gas within the City.
The aggregate amount of sales and charges of the commodities or services described in Section 630.002, less discounts, credits, refunds, and charges for the City business license tax.
Water supplied through a piped distribution system from a
central supply point or points to the consumer's place of use of such
water within the City.
[1]
State Law Reference: Public service commission
generally, Ch. 386, RSMo.; definitions under Public Service Commission
Law, § 386.020, RSMo.
[R.O. 1991 § 630.002; Ord. No. 777 § I, 5-9-1995]
Every person, firm, or corporation engaged in the business of selling and distributing natural gas, electricity, or water for commercial, business, manufacturing, industrial, or for any other purposes in the City, who shall furnish these services within the City, shall pay to the City a tax as set forth in Section 630.004. The imposition of the tax contained in this Chapter shall not be applied to the revenue derived from transporting natural gas for a third party to the ultimate customer.
[R.O. 1991 § 630.003; Ord. No. 777 § I, 5-9-1995]
It shall be unlawful for any person
to engage in the business of supplying natural gas, electric, or water
to any consumer in this City without a City license to do so.
[R.O. 1991 § 630.004; Ord. No. 777 § I, 5-9-1995; Ord. No. 783 §§ I –
II, 6-13-1995]
A.
The amount of the license tax levied in Section 630.002 shall be paid by the person liable therefor on or before the fifteenth day of the next calendar month after the calendar month during which such person receives revenue from the supplying of natural gas, water or electricity, or any combination thereof. The amount of the license tax to be paid by each such person so liable shall be computed as follows:
1.
For persons supplying water, a sum,
in dollars and cents, equal to five percent (5%) of the gross revenue
received by such person during each month from the supplying of water
to consumers within the City.
2.
For persons supplying both electric
power and natural gas, a sum, in dollars and cents, equal to five
percent (5%) of the gross electric revenue and five percent (5%) of
the gross natural revenue received by such persons during each month
from the supplying of electric power and gas to consumers within the
City.
3.
For persons supplying natural gas
only, or electric power only, a sum, in dollars and cents, equal to
five percent (5%) of the gross electric revenue received by such person
or five percent (5%) of the gross gas revenue received by such person
during each month from the supplying of gas or from the supplying
of electric power to consumers within the City.
[R.O. 1991 § 630.005; Ord. No. 777 § I, 5-9-1995]
Every person liable for the license
tax levied by this Chapter shall cause to be filed with the City Clerk
within the first fifteen (15) days of each month a sworn statement
of his gross receipts during the preceding month from the supplying
of water, natural gas, or electric power, or any combination thereof,
to consumers within the City. This statement shall be presented to
the City Clerk at the same time as the license tax for the month covered
by the statement is paid. The City Clerk, or any other officer of
the City designated by the City Administrator, is hereby authorized
to investigate the accuracy and credibility of every such statement,
and for that purpose, shall have access at all reasonable times to
the books, papers, records, and documents of the licensee filing such
statement.
[R.O. 1991 § 630.006; Ord. No. 777 § I, 5-9-1995]
The license tax imposed by Section 630.002 shall be in lieu of any other occupation tax on any person engaged in any of the businesses specified in this Chapter, but nothing in this Chapter shall be so construed as to exempt any person from the payment of the taxes that the City has levied or may levy on any real estate or personal property of any person engaged in any of such businesses, and the tax imposed in this Chapter shall not exempt any such person from the payment of any other tax that lawfully may be imposed.
[R.O. 1991 § 630.007; Ord. No. 11-1113 § 1, 9-14-2011]
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Chapter 630 of the City of Vandalia, Missouri's Code of Ordinances shall be maintained at its existing rate of five percent (5%) despite the tariff increase awarded by the Public Service Commission to Ameren Missouri, effective on July 31, 2011.
