City of Kearney, MO Chapter 620 Gross Receipts Tax

Section 620.010 License Tax For Businesses Supplying Electricity For Light, Heat and Power For Compensation.

[Ord. No. 141 §§1 — 5, 4-9-1957; Ord. No. 1174-2011 §§1 — 2, 9-19-2011]

A. The word "person", when used in this Chapter, shall include any individual, firm, co-partnership, joint partnership, joint adventure, 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.

B. Every person now or hereafter engaged in the business of supplying electricity for compensation for any purpose in the City of Kearney shall pay to the City of Kearney as a license tax a sum equal to five percent (5%) of the gross revenue derived from such business, exclusive of sales to municipality and revenue from industrial customers which are billed on the filed industrial rate.

C. It is hereby made the duty of every person engaged in the business described in the foregoing Sections hereof to file with the Clerk of the City of Kearney on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July and on the fifteenth (15th) day of October of each year a sworn statement of the gross receipts of such persons from such business for the three (3) calendar months or parts thereof after this Chapter takes effect preceding the filing of such statement. The Clerk of the City of Kearney or deputy or authorized agent shall be and is hereby authorized to investigate the correctness and accuracy of the said statement required and for that purpose shall have access, at all reasonable times and business hours, to inspect the books, documents, papers and records of any such person so making such statement in order to ascertain the accuracy thereof.

D. Every person now or hereafter engaged in the business described in Subsection (B) hereof shall pay to the City Collector of the City of Kearney on the fifteenth (15th) day of January, on the fifteenth (15th) day of April, on the fifteenth (15th) day of July and on the fifteenth (15th) day of October of each year that this Chapter is in force and effect an amount equal to five percent (5%) of said person's gross receipts from the said business herein named for the preceding three (3) calendar months or parts thereof that this Chapter is in force and effect.

E. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in the business enumerated in Subsection (B) hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to the City of Kearney of the tax or taxes, which the City of Kearney 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, 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 the business described in Subsection (B).

F. No Automatic Adjustments. 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 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.

Section 620.020 License Tax For Telephone System. [1]

[Ord. No. 147 §§1 — 5, 7-26-1960; Ord. No. 1040-2006 §1, 4-17-2006]

A. No person, firm, association or corporation now or hereafter engaged in the occupation, business, managing, directing or operating any telephone line or system in the City of Kearney for hire for the purpose of transmitting messages to and from points within the limits of said City and to and from points within the limits of the State of Missouri (not including business done to and from points without the State of Missouri and not including any business done for the Government of the United States, its officers or agents) shall so manage, direct or operate said telephone line or system without paying to said City an annual license tax for so managing, directing or operating such telephone line or system as hereinafter provided.

B. Every person, firm, association or corporation now or hereafter engaged in the occupation, business or pursuit of keeping, conducting, managing, directing or operating any telephone line or system in the City of Kearney for hire for the purpose of transmitting messages to and from points within the limits of the State of Missouri (not including any business done to and from points without the State of Missouri and not including any business done for the Government of the United States, its officers and agents) shall pay to the said City for the privilege of operating such telephone line or system an annual license tax in the sum of five percent (5%) of the gross receipts for each calendar year received by such telephone system from its operation in the City of Kearney.

C. The license tax as above provided shall be paid in January of each year.

D. At the time of the payment of such tax, the person or persons or corporations owing the same shall furnish the Treasurer of the City a verified itemized statement of gross receipts from the operation of the telephone system within the City for the preceding year, said verification to be made by the owner or owners, or in the case of a corporation by its duly authorized officer. The owner or owners of the telephone system shall also make available for the inspection of the Treasurer all pertinent books and records reflecting gross receipts.

E. Any such person, firm, association or corporation failing to comply with the terms of this Section shall be deemed guilty of an ordinance violation and upon conviction thereof shall be fined not less than twenty-five dollars ($25.00) nor more than two hundred dollars ($200.00) for each ordinance violation, and each day that any such person, firm, association or corporation violating this Section shall continue to keep, conduct, manage, direct or operate any such telephone line or system without having complied with the same shall be deemed a separate ordinance violation.

TABLE I: FRANCHISE FEES
COMPANIES	PERCENTAGE	ORD. NO.
Time Warner Cable (Cable)	3%	Ord. No. 387-82
Exop of Missouri, Inc. (Cable)	3%	Ord. No. 808-2000
Sprint United (Telephone)	2%	Ord. No. 744-97
Exop of Missouri, Inc. (Telephone)	2%	Ord. No. 768-98
Missouri Gas Energy (Gas)	5%	Ord. No. 370
Platte-Clay Electric (Electric)	5%	Ord. No. 561-91
Ameren UE (Electric)	5%	Ord. No. 141

[1] Editor's Note — Ordinance Number 1040-2006 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. As a result of Section 5 of ord. no. 1040-2006, this section has been returned to it's original tax rate of 5%.

Section 620.030 City To Maintain Tax Rates For Utilities.

[Ord. No. 1518-2023, 3-6-2023]

Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rates of its franchise fees and business license taxes on gross receipts for all utilities operating within the City that are subject to Section 393.275, RSMo., including, but not limited to, gas, electric, sewer, and water 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., as amended.