City of Breckenridge Hills, MO
St. Louis County
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Table of Contents
Table of Contents

Section 630.010 Tax Imposed.

[CC 1996 §635.010; Ord. No. 1008 §§1 — 2, 11-20-2000]
There is hereby levied and imposed upon all persons now or hereafter engaged in the business of furnishing or supplying light, electricity, electrical service or power, gas or gas service, telephones or telephone service or water or water service to non-residential customers within the City a monthly license or occupational tax amounting to the sum of six and one-half percent (6.5%) of the gross receipts derived from carrying on such business within the City.

Section 630.020 Monthly Reports and Payments.

[CC 1996 §635.020; Ord. No. 1008 §§1 — 2, 11-20-2000]
It shall be the duty of every person engaged in any of the businesses described in this Chapter to file with the City Clerk on or before the last day of each month a sworn statement showing the gross receipts derived from the transaction of such business in the City during the previous calendar month and at such times pay to the City the tax thereon as hereinabove set forth at the rate of six and one-half percent (6.5%) and the license granted on the payment of such tax shall be issued to cover the next ensuing calendar month.

Section 630.030 Inspection of Records.

[CC 1996 §635.030; Ord. No. 1008 §§1 — 2, 11-20-2000]
The City or any auditor employed by the City is hereby authorized to investigate the correctness and accuracy of any statement filed pursuant to this Chapter and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person making such return in order to ascertain the accuracy thereof.

Section 630.040 Payments in Lieu of Other Tax.

[CC 1996 §635.040; Ord. No. 1008 §§1 — 2, 11-20-2000]
The license tax imposed by this Chapter shall be in lieu of any other occupational or license tax required of any person engaged in any of the businesses described herein but nothing contained in this Chapter shall be construed to exempt any such person from the payment to the City of the tax which the City levies upon the real or personal property belonging to any such person, nor the tax required of merchants or manufacturers, if any, for the sale of anything other than the commodity or service herein specified, nor shall the license tax required by this Chapter exempt any such person from the payment of any tax which may be lawfully required other than an occupational or license tax.

Section 630.050 No Automatic Adjustments.

[Ord. No. 1164 §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 companies engaged in the business of furnishing or supplying electricity, electrical service or power, gas or gas service, telephones or telephone service or water or water service to non-residential customers within the City, 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.