City of Winchester, MO
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2021-11-10
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Title VI Business and Occupation
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Chapter 615 Utility License Tax
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Article III Electric Service
- Adopting Ordinance
- Ch AO Adopting Ordinance
- Ttl I Government Code
- Ch 100 General Provisions
- Ch 105 Elections
- Ch 110 Mayor and Board of Aldermen
- Ch 115 City Officials
- Ch 120 Municipal Court
- Ch 125 (Reserved)
- Ch 130 Open Meetings and Records Policy
- Ttl II Public Safety, Health and Welfare
- Ch 200 Police Department
- Ch 205 Dog and Cat Regulations
- Ch 210 Offenses
- Ch 215 Nuisances
- Ch 220 Health and Sanitation
- Ch 225 Human Rights
- Ch 230 Emergency Management
- Ch 235 Solid Waste
- Ch 240 Parks and Recreation
- Ch 245 Emergency Alarm Systems
- Ch 250 Tree Regulations
- 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
- Ch 340 Miscellaneous Driving Rules
- Ch 342 Alcohol-Related Traffic Offenses
- Ch 345 Pedestrians' Rights and Duties
- Ch 350 Parking
- Ch 355 (Reserved)
- Ch 360 (Reserved)
- Ch 365 (Reserved)
- Ch 370 Violations Bureau
- Ch 375 Procedure on Arrest
- Ch 380 Equipment and Equipment-Related Use Violations
- Ch 385 Bicycles and Motorized Bicycles
- Ch 390 Licensing Requirements
- Ch 395 (Reserved)
- Sch I Speed Limits
- Sch II Stop Signs
- Sch III Parking Restrictions
- Sch IV Restricted Turns
- Sch V Commercial Vehicles Prohibited
- Sch VI Load Limits
- Sch VII Yield Signs
- Sch VIII Snow Emergency Parking
- Sch IX Handicapped Parking Spaces
- Ttl IV Land Use
- Ch 400 Planning and Zoning Board
- Ch 405 Zoning Regulations
- Ch 410 Subdivision Regulations
- Ch 415 Sign Regulations
- Ch 420 Flood Damage Prevention
- Ch 425 Stream Buffer Protection Ordinance
- Ch 430 Stormwater Management
- Ch 435 Planned Unit Development
- Ttl V Building and Construction
- Ch 500 Building Codes and Building Regulations
- Ch 504 Registration of Vacant Residential Structures
- Ch 505 Dangerous Buildings
- Ch 510 Streets, Sidewalks and Other Public Places
- Ch 515 Housing
- Ch 520 (Reserved)
- Ch 530 Land Disturbance Code
- Ttl VI Business and Occupation
- Ch 600 Intoxicating Liquor
- Ch 605 Merchants, Trade and Business Licenses
- Ch 610 Peddlers, Solicitors and Canvassers
- Ch 615 Utility License Tax
- Ch 615 Art III Electric Service
- § 615.060 License Tax — Percentage of Gross Receipts.
- § 615.070 Statement of Gross Receipts.
- § 615.080 Investigation of Statements — Access to Books.
- § 615.090 License Tax — Not in Lieu of Other Taxes.
- § 615.095 Maintenance of Tax Rate.
- Ch 620 Video Services Providers
- Ch 625 Food Establishments - Licensing and Regulations
- Ch 630 Penalty for Non-Payment of License and Utility License Tax
- Cross Reference
- Ch CR Cross Reference
[CC 1981 §630.010; Ord. No. 254 §1, 5-22-1968]
Pursuant to the Laws of Missouri, every person, firm or corporation
now or hereafter engaged in the business of supplying or furnishing
electricity or electrical service or power in the City of Winchester,
Missouri, shall pay to the said City as a license or occupational
tax six percent (6%) of the gross receipts derived from such business
within the said City.
[CC 1981 §630.020; Ord. No. 488 §2, 4-11-1979]
Every person, firm or corporation engaged in the business hereinbefore
set forth in the City of Winchester is hereby required to file with
the City Clerk of said City, on or before the last day of each calendar
month, a sworn statement showing the gross receipts derived from such
business during the preceding calendar month; and at the same time
pay to the City Treasurer the tax hereinbefore set forth.
[CC 1981 §630.030; Ord. No. 49 §3, 6-5-1957]
The City Clerk and such other persons as may be designated by
the Board of Aldermen from time to time is and are hereby authorized
to investigate the correctness and accuracy of the statement so filed
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 1981 §630.040; Ord. No. 49 §4, 6-5-1957]
Nothing contained in this Chapter shall be so construed as to
exempt any person, firm or corporation to which this Chapter is applicable
from the payment to the City of Winchester of the tax which the said
City levies upon the real or personal property belonging to such person,
firm or corporation.
[Ord. No. 1002 §1, 9-14-2011]
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 electric utilities 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.
