[1]
Editor's Note: Ord. No. 1045 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 August 8, 2006, in City of Springfield, Appellant
V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently,
this ordinance was not codified.
[R.O. 1991 § 715.010; Ord. No. 533 § 1, 8-6-1985]
The word "person" when used in this
Chapter shall include any individual, firm, co-partnership, joint
partnership, joint venture, corporation, association, estate, business
trust, trustee, receiver, syndicate or other group or combination
acting as a unit, in the plural as well as singular number, including
any City owned utility.
[R.O. 1991 § 715.020; Ord. No. 533 § 1, 8-6-1985]
"Gross receipts" shall mean the aggregate
of all sales and charges for the commodities or services from the
business of supplying, furnishing, distributing, manufacturing, producing
or any combination thereof of electricity, telephone service, telegraph
service, natural gas, manufactured gas, or water or any combination
thereof less discounts, credits, refunds, sales taxes and uncollectible
accounts actually charged off during the period, and exclusive of
sales to the City.
[R.O. 1991 § 715.030; Ord. No. 533 § 1, 8-6-1985]
Every person now or hereafter engaged
in supplying, furnishing, distributing, manufacturing, producing or
any combination thereof of electricity, telephone service, telegraph
service, natural gas, manufactured gas or water or any combination
thereof shall pay to the City, as a license tax, a sum equal to five
percent (5%) of the gross receipts of such business.
[R.O. 1991 § 715.040; Ord. No. 533 § 1, 8-6-1985]
Every person now or hereafter engaged in any business described in Section 715.030 shall pay to the City Collector on or before the last day of each month an amount equal to five percent (5%) of the gross receipts from such business for the preceding calendar month.
[R.O. 1991 § 715.050; Ord. No. 533 § 1, 8-6-1985]
It is hereby made the duty of every person engaged in any business described in Section 715.030 to file with the City Clerk on or before the last day of each month a sworn statement of the gross receipts from such business for the preceding calendar month. Such statement shall include the amount of Utility Gross Receipts Tax paid to the City Collector. The City Clerk or an authorized representative is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose shall have access to the books, documents, papers and records of such person in order to determine the accuracy thereof.
[R.O. 1991 § 715.060; Ord. No. 533 § 1, 8-6-1985]
The tax received herein shall be paid in lieu of any other occupation tax required of any person engaged in any business described in Section 715.030, but nothing contained herein shall be construed to exempt any such person from the payment of real or personal property tax or any ad valorem tax generally imposed within the City, nor the tax required of merchants or manufacturers for the sale of anything other than the business described in Section 715.030, nor shall the tax herein required exempt any such person from any other tax that may be lawfully required.
[R.O. 1991 § 715.070; Ord. No. 533 § 1, 8-6-1985]
Any person engaged in any business described in Section 715.030 who shall violate any provision of this Chapter, shall be deemed guilty of an ordinance violation and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and/or ninety (90) days imprisonment in the City or County Jail. Every day any violation of this Chapter continues shall constitute a separate offense.
