City of Lake Saint Louis, MO
St. Charles County
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Table of Contents
Table of Contents
Cross References — As to finance, taxation and revenue, ch. 135; as to utility tax rebates, §135.310.
Editor's Note — Ord. No. 2280 §§1 — 2, adopted April 24, 2006, states that the City of Lake Saint Louis, Missouri hereby adopts pursuant to the Municipal Telecommunications Business License Simplification Act (hereinafter referred to as "HB 209" and more particularly the requirement of section 92.086.6, RSMo., two and four tenths percent (2.4%) of gross receipts as its effective tax rate, from and after July 1, 2006, for the tax imposed by section 625.010 of the Lake Saint Louis Municipal Code for telephone and telecommunications service unless HB 209 is declared to be invalid by the Missouri Supreme Court or other Court of competent jurisdiction, or HB 209 is amended to change the rate a city is to use, or the Missouri Department of Revenue informs the city that a different tax rate should be used. In the event a different tax rate may be used under state law whether determined by the Missouri Department of Revenue or as a result of an amendment to HB 209 or such legislation being declared invalid, than that adopted herein, such different tax rate shall be utilized by the Director of Finance in collection of said tax from and after July 1, 2006, or other date if applicable. Should this ordinance be repealed as a result of HB 209, or any part thereof, being declared invalid by a court of law, or repealed in whole or in part in any other manner relating to said tax rate, or for any other reason HB 209 is no longer applicable to the City of Lake Saint Louis, Missouri, all provisions of Section 625.010 including the tax rate of five percent (5%) shall be revived.
[CC 1988 §88.010; Ord. No. 2280 §2, 4-24-2006]
Every person now or hereafter engaged in the business of supplying electricity, telephone service, gas, natural or manufactured, for compensation for any purpose in the City of Lake Saint Louis shall pay to the City of Lake Saint Louis, Missouri, a license tax, a sum equal to five percent (5%) of the gross receipts from such business, except as hereinafter provided.
[1]
Editor's Note — As a result of the provisions contained in HB209 subsequently being 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, section 625.010 has been returned to its original status and section 625.015 "license tax for telephone companies" has been deleted in its entirety. At the editor's discretion, this section has been reserved for the city's future use.
[CC 1988 §88.020]
The word "person", where used in this Chapter, shall include any individual, firm, partnership, joint adventure, association, cooperative, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit in the plural as well as in the singular number.
[CC 1988 §88.030]
It is hereby made the duty of every person engaged in any of the businesses as described in the foregoing Section hereof to file with the Clerk of the City of Lake Saint Louis on the fifteenth (15th) day of January, 1977, a sworn statement of the gross receipts of such person from such business from the first (1st) day of November, 1976, to the thirty-first (31st) day of December, 1976, and to file thereafter on the fifteenth (15th) day of January, the fifteenth (15th) day of April, the fifteenth (15th) day of July and the fifteenth (15th) day of October of each year a sworn statement of the gross receipts from such business for the three (3) calendar months preceding the filing of such statement. The Clerk of the City of Lake Saint Louis or a duly authorized deputy or representative 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.
[CC 1988 §88.040]
Every person now or hereafter engaged in any of the businesses described in Section 625.010 hereof shall pay to the City of Lake Saint Louis, Missouri, on the fifteenth (15th) day of January, the fifteenth (15th) day of April, the fifteenth (15th) day of July, the fifteenth (15th) day of October, on a quarterly basis or other more frequent installments of each year an amount equal to five percent (5%) of said person's gross receipts from said business for the preceding three (3) calendar months.
[CC 1988 §88.050]
The tax herein required to be paid shall be in lieu of any other occupation tax required by any person engaged in any of the businesses described in Section 625.010 hereof but nothing herein contained shall be construed to exempt any such person from the payment to the City of Lake Saint Louis, Missouri, of the tax which said town 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, natural or manufactured, or telephone service, 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 625.010.
[CC 1988 §88.060]
Any person engaged in any of the businesses described in Section 625.010 hereof which pays any tax arising out of or by virtue of a franchise granted to said business by the City of Lake Saint Louis, Missouri, which tax is based upon the gross receipts of said business from sales in the City of Lake Saint Louis, Missouri, shall receive a credit against the tax provided for in Section 625.040 hereof to the extent of said franchise tax.
[CC 1988 §88.070]
The tax provided for in this Chapter shall have no application to businesses described in Section 625.010 hereof which are owned and operated by the City of Lake Saint Louis, Missouri. Nothing herein shall be construed to apply to revenue derived from interstate telephone calls.