[R.O. 2001 § 635.010; 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.
[R.O. 2001 § 635.020; CC 1990 § 640.020; CC § 84.020]
After the first 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.
[R.O. 2001 § 635.030; 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 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.
[R.O. 2001 § 635.035; 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.
[R.O. 2001 § 635.040; CC 1990 § 640.040; CC § 84.040]
A. 
Every such person shall, on or before that date upon which such person first engages in any such business in said City, and on or before the first day of each 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 day of October or the first 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 Clerk 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 day of April or the first day of October then next following, as the case may be.
3. 
On or before the 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 Clerk 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.
[R.O. 2001 § 635.050; 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.
[R.O. 2001 § 635.060; 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 an ordinance violation and, upon conviction thereof, shall be fined as set forth in Chapter 100, Article III, of this Code, and each day of such failure, neglect or refusal, in any such case, shall constitute a separate offense.
[R.O. 2001 § 635.070; 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.
[R.O. 2001 § 635.080; 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.