[CC 1990 §645.010; CC §85.010]
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 in the singular number.
[CC 1990 §645.020; CC §85.020]
No person shall carry on, conduct or engage in the business
of supplying gas for cooking, heating, lighting and power purposes,
for compensation, in this City, without having first obtained a license
to do so.
[CC 1990 §645.030; CC §85.030]
Every person who, after the first (1st) day of April 1957, shall
carry on, conduct or engage in the business of supplying gas for cooking,
heating, lighting and power purposes 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.
[Ord. No. 2011.24 §2, 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 gas 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 §645.040; CC §85.040]
A.
Every
person shall, on or before the first (1st) day of April, 1957, and
thereafter on or before the first day of each succeeding July and
January, file with this 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 July and on the first (1st) day of January, then next
following, as the case may be. Such application shall be made in a
form to be prescribed by the City Clerk.
1.
At the
time such application shall be made to the City Clerk, the applicant
shall pay to the City Collector of said City, before the issuance
of the license as provided herein, the sum of five hundred dollars
($500.00). Upon payment thereof, the City Clerk shall issue to such
person a license entitling such person to carry on or conduct said
business in said City for a period ending on the first (1st) day of
July, or on the first (1st) day of January, next following, as the
case may be.
2.
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 gas for cooking, heating,
lighting and power purposes, 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.
3.
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.
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 excess of the amount of such tax based upon the sworn
statement of actual gross receipts then the City shall refund to such
person a sum equal to such excess, as shown by such sworn statement.
[CC 1990 §645.050; CC §85.050]
The City Clerk, or any other person authorized by the Board of Aldermen shall have free access at all reasonable times to the books and records of any person carrying on, conducting or engaging in the business described in this Chapter, for the purpose of verifying the corrections and accuracy of the statement required to be made by the provisions of Section 640.040 hereof.
[CC 1990 §645.060; CC §85.060]
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 under the provisions of this Chapter, or who shall
interfere with the City Clerk or other person delegated by the Board
of Aldermen of the 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 one hundred dollars ($100.00), and each day of such
failure, neglect or refusal in any such case, shall constitute a separate
offense.
[CC 1990 §645.070; CC §85.070]
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 §645.080; CC §85.080]
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 640.020 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 such person, or any tax required for the sale of anything other than gas, 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 occupational tax on the business described herein.
