[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.
[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.
[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.
[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.
[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.
