[CC 1990 §640.010; CC §84.010]
The word "person", when used in this Chapter,
shall include any individual, firm, co-partnership, joint partnership,
joint venture, 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.
[CC 1990 §640.020; CC §84.020]
After the first (1st) day of April 1949, no person shall carry
on, conduct or engage in the business of supplying electricity or
telecommunications service, for compensation, in this City, without
first having obtained a license to do so.
[CC 1990 §640.030; Ord. No. 84.031 §2, 8-12-1985; Ord. No. 2006.09, 3-29-2006; Ord. No. 2006.12 §2, 4-19-2006[1]]
A.
Every
person who, after the first (1st) day of July 2006, shall carry on,
conduct or engage in the business of supplying telecommunications
service, for compensation, in this City, shall pay to said City, as
a license tax, a sum equal to five percent (5%) of the gross receipts
from such business in said City to be determined as hereinafter provided,
during the period for which such license shall be obtained.
B.
Every
person who, after August 1, 1985, shall carry on, conduct or engage
in the business of supplying electricity, for compensation, in this
City, shall pay to said City, as a license tax, a sum equal to four
and seventy-four hundreds percent (4.74%) of the gross receipts from
such business in said City, to be determined as hereinafter provided,
during the period for which such license shall be obtained, pursuant
to Section 393.275, RSMo.
[1]
Editor's Note: In conjunction with Ord. No. 2006.12, "telephone
service" was changed to "telecommunications service" throughout this
Chapter.
[Ord. No. 2011.24 §1, 9-19-2011]
Pursuant to Section 393.275, RSMo., and any and all other applicable
authority, the City shall maintain the tax rate of its business license
taxes on the gross receipts of electric and telecommunications utilities
without reduction, notwithstanding any periodic fluctuations in the
tariffs of such utility corporations or any notice thereof including,
but not limited to, notice sent under Section 393.275, RSMo.
[CC 1990 §640.040; CC §84.040]
A.
Every
such person shall, on or before the first (1st) day of April 1949,
or on or before that date upon which such person first engages in
any such business in said City, and on or before the first (1st) day
of each succeeding October and April, file with the City an application,
in writing, for a license to conduct such business in said City for
a period ending on the first (1st) day of October or the first (1st)
day of April then next following, as the case may be. Such application
shall be made in a form to be prescribed by the City Clerk.
1.
If such application shall be made for a license to carry on, conduct
or engage in the business of supplying electricity or telecommunications
service, for compensation, such application shall contain a statement
setting forth an estimate of the gross receipts from such business
in said City during the period for which such license shall be applied
for.
2.
At the time of the filing of such application every such person shall pay or cause to be paid to the City Collector of said City the license tax provided for in Section 635.030 hereof. Upon payment thereof the City Clerk shall issue to such person a license entitling such person to conduct such business in said City for the period of time ending on the first (1st) day of April or the first (1st) day of October then next following, as the case may be.
3.
On or before the twentieth (20th) day following the date upon which
any such license shall expire, the person holding a license to carry
on, conduct or engage in the business of supplying electricity or
telecommunications service, for compensation, in the said City, shall
file with the City Clerk a sworn statement setting forth the gross
receipts from such business in said City for and during the period
within which such license was in effect.
4.
If in any case such sworn statement shall show that such person has
paid a license tax hereunder, based upon an estimate theretofore filed,
which is in an amount less than the amount of such tax based upon
the sworn statement of actual gross receipts, then such person shall,
at the time of filing such sworn statement, pay or cause to be paid
to the City Collector of said City the balance due as shown by such
sworn statement.
5.
If in any case such sworn statement shall show that such person has
paid a license tax hereunder, based upon an estimate theretofore filed,
which is in excess of the amount of such tax based upon the statement
of actual gross receipts then the City shall refund to such person
a sum equal to such excess, as shown by the sworn statement.
[CC 1990 §640.050; CC §84.050]
The City Clerk, or any other person authorized by the Board of Aldermen of the City, shall have free access at all reasonable times to the books and records of any person carrying on, conducting or engaging in any business described in this Chapter, for the purpose of verifying the correctness and accuracy of the statements required to be made by the provisions of Section 635.040 hereof.
[CC 1990 §640.060; CC §84.060]
Every such person who shall fail, neglect or refuse to apply
for license, or who shall fail, neglect or refuse to pay the license
tax herein provided for, or who shall fail, neglect or refuse to file
the sworn statement herein provided for, or who shall make any false
or fraudulent statement under the provisions of this Chapter, or who
shall interfere with the City Clerk or other person delegated by the
Board of Aldermen of this City in the performance of any of the duties
herein provided for, shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than twenty-five dollars ($25.00)
nor more than five hundred dollars ($500.00), and each day of such
failure, neglect or refusal, in any such case, shall constitute a
separate offense.
[CC 1990 §640.070; CC §84.070]
In addition to the penalties herein provided, the license of
any person who shall have been convicted of violating any of the provisions
of this Chapter may, at the option of the Board of Aldermen of the
City, be revoked by said Board of Aldermen without notice.
[CC 1990 §640.080; CC §84.080]
The tax herein levied shall be in lieu of any other occupational tax required of any person engaged in any of the businesses described in Section 635.020 of this Chapter, but nothing herein contained shall be construed to exempt any such person from the payment to the City of the tax which said City may now or hereafter levy upon the real or personal property belonging to any such person, nor any tax now or hereafter levied upon anything other than electricity or telecommunications service, nor shall the payment of the tax herein levied exempt any such person from the payment of any other tax which may lawfully be levied, other than the occupational tax on any of the businesses described in said Section 635.020.
