Editor's Note — Ord. No. 854 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. Consequently, this ordinance was not codified. Ord. No. 854 was subsequently repealed by Ord. No. 880.
[Ord. No. 365 §1, 5-15-1989]
PERSON
When used in this Chapter shall include any individual, firm, partnership, 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 the singular.
[Ord. No. 365 §2, 5-15-1989; Ord. No. 374 §1, 10-2-1989; Ord. No. 812 §1, 9-20-2004; Ord. No. 880, 4-2-2007]
GROSS RECEIPTS
The aggregate amount of all sales and charges for electricity, natural gas, telecommunication services (see Section 655.061) and water made by any person in the City of St. John, during the applicable period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off during the applicable period.
[Ord. No. 365 §3, 5-15-1989; Ord. No. 374 §1, 10-2-1989; Ord. No. 448 §1, 10-19-1992; Ord. No. 812 §1, 9-20-2004]
Every person now or hereafter engaged in the business of supplying electricity, natural gas, telephone service and water for compensation for any purpose in the City of St. John shall pay to the City of St. John as a license tax a sum equal to five percent (5%) of the gross receipts from the transaction of such business.
[Ord. No. 374 §2, 10-2-1989]
It is hereby made the duty of every person engaged in the businesses described in Section 655.030 to file with the Clerk of the City of St. John on or before the thirtieth (30th) day of November, 1989, and on the last day of each month thereafter, a sworn statement of the gross receipts of such persons from such business for the preceding calendar month. The Clerk of the City of St. John, or his or her duly authorized deputy, shall be and is hereby authorized to investigate the correctness and accuracy of the statement and for that purpose shall have access at all reasonable times to the books, documents, papers, and records of the person enacting such statement in order to ascertain the accuracy thereof.
[Ord. No. 374 §3, 10-2-1989]
At the time of filing the sworn statement, as provided in Section 655.040 hereof, all persons subject to this Chapter shall pay to the City of St. John an amount equal to five percent (5%) of said persons's gross receipts for said period. Effective October 1, 1989, gross receipts shall be collected at five percent (5%) with a payment date of November 30, 1989. Thereafter within thirty (30) days from the end of each month all persons subject to this Chapter shall pay to the City of St. John an amount equal to five percent (5%) of said persons's gross receipts for said monthly period.
[Ord. No. 969 §1, 9-22-2011]
The gross receipts tax imposed upon electric corporations, including, but not limited to, Ameren Missouri, pursuant to Chapter 655 of the Municipal Code of the City of St. John shall be maintained at its existing rate of five percent (5%), despite the tariff increase awarded by the PSC to Ameren Missouri effective on July 31, 2011.
[Ord. No. 365 §6, 5-15-1989; Ord. No. 374 §1, 10-2-1989; Ord. No. 812 §1, 9-20-2004]
The tax herein required to be paid shall be in lieu of any other license or occupation tax required of any person engaged in the business described in Section 655.030 hereof, but nothing herein contained shall be so construed as to exempt any such person from the payment to City of St. John 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 for the sale of anything other than electricity, natural gas, telephone service and water, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than any license or occupation tax on the business described in Section 655.030. Such persons subject to the terms of this Chapter shall be allowed a credit for future taxes with respect to refunds actually made to its customers by order or filing of the appropriate regulatory authority having jurisdiction to require such refund to be made.
[Ord. No. 880, 4-2-2007]
Every person now or hereafter engaged in the business of selling telephone, telecommunications or telegraph service for compensation for any purpose in the City shall pay to the City as a license or occupation tax five percent (5%) of the gross receipts from such business in the City.
[Ord. No. 880, 4-2-2007]
All persons engaged in the businesses described in Sections 655.060 and 655.061 in the City are hereby required to file with the City Manager a sworn statement showing the gross receipts of such business within the City. For the business transacted and the gross receipts each month, a statement shall be due and filed by the last day of the following month. At the same time the statement is required to be filed, payment of the tax due on the gross receipts reported in the statement shall be made to the City of St. John at the rate set forth in Section 655.061. The payment shall be a license to operate for the month immediately succeeding the month in which the payment is made.
[Ord. No. 880, 4-2-2007]
The tax required to be paid under Section 655.061 shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in Sections 655.060 and 655.061. Except as otherwise required by Sections 92.074 to 92.098, RSMo., nothing contained in this Section shall be construed to exempt any person to which this Section is applicable from payment to the City of any taxes, other than occupation license taxes, levied by the City upon such person or the real or personal property of such person.
[Ord. No. 880, 4-2-2007]
The Finance Officer and such other persons as may be designated by the City Council, from time to time, is and are hereby authorized to investigate the correctness and accuracy of any statement filed under the provisions of Section 655.062, and for that purpose shall have access at all reasonable times to the books, documents, papers and records of any person filing such statement.
[Ord. No. 880, 4-2-2007]
A. 
Any person engaged in any of the businesses described in Sections 655.060 and 655.061 who shall violate any of the provisions of this Chapter shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be subject to punishment as provided in Section 655.080 of this Code.
B. 
Delinquent taxes under this Chapter shall be subject to the penalties as provided for by other ordinances of the City, now or hereafter enacted, relating to penalties upon delinquent taxes.
C. 
To the extent required by law, unless specifically stated otherwise in Sections 92.074 to 92.098, RSMo., taxpayer remedies, enforcement mechanisms, tax refunds, tax protests, assessments, and all other procedures regarding the tax imposed by this Chapter shall be the same as those provided in Chapter 144, RSMo.
[Ord. No. 880, 4-2-2007]
To the extent required by law, in all respects this Chapter shall be interpreted, construed and applied consistent with the requirements of Sections 92.074 to 92.098, RSMo.
[Ord. No. 365 §7, 5-15-1989; Ord. No. 454 §1, 12-21-1992; Ord. No. 882 §1, 5-21-2007]
Any resident of the City of St. John, Missouri, who resided in the City for the entire previous calendar year and who was or turned sixty-five (65) years of age or older at some point during the year for which the rebate is being offered, may apply each February through April on forms provided by the City for a rebate on their utility taxes paid in the previous calendar year as a result of the enactment of this Chapter. The rebate set forth in this Section shall be subject to an annual review of the Council to determine the amount of rebate. The Council shall also either renew or withdraw the provisions of this Section.
[Ord. No. 365 §8, 5-15-1989; Ord. No. 1014 §1, 7-15-2013]
Any person engaged in the business described in Section 655.030 who shall violate any of the provisions of this Chapter shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000.00), or imprisonment for ninety (90) days, or by both such fine and imprisonment. Each day such violation of this Chapter shall continue shall constitute a separate offense.