[R.O. 2012 §150.500; Ord. No. 99-3-1 §1, 3-1-1999]
Pursuant to the authority granted by and subject to the provisions
of Section 393.302, RSMo., a City tax for general revenue purposes
is imposed upon persons who use or consume gas, electricity or energy
services within the City but who take title to such gas, electricity
or energy services outside of the City. The tax shall be measured
by all charges for gas, electricity or energy services by the person
using or consuming the gas, electricity or energy services at a rate
equal to the applicable business license tax which is currently six
percent (6%).
[R.O. 2012 §150.510; Ord. No. 99-3-1 §1, 3-1-1999]
Any person liable for the tax under this Article VI, upon proof of payment of a tax in another State or political subdivision with respect to a charge for the sale or transfer of such gas, electricity or energy services, shall be allowed a credit determined pursuant to and in accordance with Section 393.302, RSMo., against the tax authorized by Section 145.520.
[R.O. 2012 §150.520; Ord. No. 99-3-1 §1, 3-1-1999]
The phrase "energy services" shall be defined
as set forth in Section 393.298, RSMo.
[R.O. 2012 §150.530; Ord. No. 99-3-1 §1, 3-1-1999]
The City energy services tax shall become effective on the first
(1st) day of the first (1st) calendar quarter following the calendar
quarter in which the election was held.
