City of Poplar Bluff, MO
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2024-02-05
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Title VI Business and Occupation
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Chapter 615 Utility Gross Receipts Tax
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Article II City-Owned Utilities
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 Elections
- Ch 110 City Council
- Ch 115 Officers and Employees
- Ch 117 Conflicts of Interest
- Ch 120 Personnel Regulations
- Ch 125 Boards, Commissions and Committees
- Ch 130 Municipal Court
- Ch 135 Finance and Taxation
- Ch 140 Purchasing
- Ch 145 Airport and Airport Board
- Ch 150 Cemeteries
- Ttl II Public Health, Safety and Welfare
- Ch 200 Police Department
- Ch 203 Fire Prevention and Protection
- Ch 205 Animal Control
- Ch 210 Offenses
- Ch 215 Nuisances
- Ch 220 Human Rights
- Ch 225 Emergency Management
- Ch 230 Solid Waste
- Ch 235 Parks and Recreation
- Ch 240 Mosquito Control
- Ttl III Traffic Code
- Ch 300 General Provisions
- Ch 305 Traffic Administration
- Ch 310 Enforcement and Obedience to Traffic Regulations
- Ch 315 Traffic Control Devices
- Ch 320 Speed Regulations
- Ch 325 Turning Movements
- Ch 330 One-Way Streets and Alleys
- Ch 335 Stop and Yield Intersections, Railroad Crossings
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Alcohol-Related Traffic Offenses
- Ch 345 Pedestrians' Rights and Duties
- Ch 350 Method of Parking
- Ch 355 Stopping, Standing or Parking Prohibited in Specified Places
- Ch 360 Stopping for Loading or Unloading Only
- Ch 365 Stopping, Standing or Parking Restricted or Prohibited on Certain Streets
- Ch 370 Vehicle Equipment
- Ch 375 Bicycles and Motorized Bicycles
- Ch 380 Licensing Requirements
- Ch 385 Abandoned and Derelict Vehicles
- Ttl IV Land Use
- Ch 400 Planning and Zoning
- Ch 405 Zoning Regulations
- Ch 410 Subdivision Regulations
- Ch 415 Flood Damage Prevention
- Ch 420 Historical Preservation Commission
- Ch 425 Storm Water Management
- Ch 430 Planting, Maintenance and Removal of Trees, Shrubs and Other Plants
- Ch 435 Marijuana Facilities
- Ch 436 Recreational Marijuana Facilities
- Ttl V Building and Construction
- Ch 500 Building Code and Building Regulations
- Ch 505 Dangerous Buildings
- Ch 510 Streets, Sidewalks and Other Public Places
- Ch 515 Housing
- Ch 516 Vacant Commercial Buildings
- Ch 520 Electricity
- Ch 525 Plumbing
- Ch 530 Heating, Ventilation, Air Conditioning and Refrigeration (HVACR)
- Ttl VI Business and Occupation
- Ch 600 Alcoholic Beverages
- Ch 605 Business Licenses and Regulations
- Ch 610 Peddlers and Solicitors
- Ch 615 Utility Gross Receipts Tax
- Ch 615 Art II City-Owned Utilities
- § 615.060 Levied.
- § 615.070 Amount.
- § 615.080 Manner of Payment.
- § 615.090 Inspection, Audit of Books.
- § 615.100 Borne by Customers.
- Ch 620 Ambulances
- Ch 625 Pawnbrokers and Others Dealing in Secondhand Property
- Ch 630 Massage Establishments
- Ch 635 Adult Entertainment Business
- Ch 640 Tattoo Shops
- Ch 645 Taxicabs/Limousines
- Ch 650 Cigarette Tax
- Ttl VII Utilities
- Ch 700 General Provisions
- Ch 705 Water Regulations
- Ch 710 Sewers and Sewage Disposal
- Ch 715 User Charge System
- Ch 720 Poles and Wires
- Cross Reference
- Ch CR Cross Reference
[1]
Cross Reference — As to utilities, Title VII.
[R.O. 2007 §18-66; Ord. No. 3551 §1, 6-3-1968]
There is hereby levied and ordered collected a license tax upon
the City-owned utilities for each month beginning with July of 1968
and for each month thereafter.
[R.O. 2007 §18-67; Ord. No. 3551 §1, 6-3-1968]
The tax imposed by this Article on the City-owned utilities
shall be in an amount equal to five percent (5%) of the gross income
from all sources of the Board of Public Works.
[R.O. 2007 §18-68; Ord. No. 3551 §2, 6-3-1968]
The tax imposed by this Article shall be paid on a monthly basis
and the tax shall be payable to the City Collector within sixty-three
(63) days after the last day of the month for which the tax is due,
so that the tax for the month of July of 1968 shall be due no later
than October 2, 1968, the tax for the month of August of 1968 shall
be due no later than November 2, 1968 and so on. At the time this
tax is paid, the City-owned utilities shall furnish to the City Collector
a verified statement showing the gross receipts of such City-owned
utilities for the month for which the tax is paid.
[R.O. 2007 §18-69; Ord. No. 3551 §3, 6-3-1968]
The City Collector shall have the right, during regular business
hours, to inspect and audit the books and records of the City-owned
utilities in order to confirm the correctness of the verified statement
of gross receipts and in order to confirm the amount of tax required
to be paid pursuant to the provisions of this Article.
[R.O. 2007 §18-70; Ord. No. 3551 §5, 6-3-1968; Ord.
No. 4593 §1, 6-1-1981]
The tax imposed by this Article shall not be paid by the City-owned
utilities out of its own revenue or out of any of its funds. The money
to pay this tax shall be collected from each customer by adding to
each customer's electric, sewer, cable and water bill an additional
charge of five percent (5%) of the total amount charged for all services
and merchandise.
