[CC 2000 §620.010; CC 1990 §665.010; Ord. No. 48 §§2 — 5, 7-13-1950; Ord. No. 80 §1, 6-28-1951; Ord. No. 744 §1, 2-22-1983; Ord. No. 746 §§1 — 2, 3-10-1983]
A. License Tax. Every person, firm or corporation now or hereafter
engaged in the business of supplying gas or gas service in the City
shall pay to the said City a license or occupational tax of eight
percent (8%) of the gross receipts derived from such business within
the City
B. Gross Receipts — Statement.
1. All persons, firms, companies or corporations engaged in the business
of furnishing gas service in the City of Pagedale, Missouri, are hereby
required to file with the City Clerk of the City a sworn statement
showing the gross receipts derived from the transactions of such businesses
within the City.
2. Such statements for the annual license shall be filed as follows:
a. For the business transacted and gross receipts derived for the period
July l, 1982 through June 30, 1983 and thereafter, such statements
shall be due and filed on the thirty-first (31st) day of July, 1983
and shall be for a license to operate within the City of Pagedale,
Missouri, for a period ending July 31, 1984.
b. For the business transacted and gross receipts derived for the periods
commencing July 1, 1983 and thereafter, such statements shall be due
and filed on the last day of October, last day of January, last day
of April and on the last day of July showing the gross receipts from
business during the three (3) calendar months preceding the month
in which the statement is due and shall be for a license to operate
for the three (3) month period ending fifteen (15) months from the
date such statement is due.
C. Payment Of Tax.
1. At the time the above statements are filed and required to be filed,
payment shall be made to the City Collector of the City at the rate
of eight percent (8%) on such receipts. The gas company shall have
the privilege of crediting such sums as may be due hereunder with
any unpaid balance due said company for gas service rendered or facilities
furnished to said City.
2. The Clerk of the City of Pagedale and such other persons as may be
designated by the Board of Alderpersons of said City from time to
time is and are hereby authorized to investigate the correctness and
accuracy of any statement filed under the provisions of this Section
and for that purpose shall have access at all reasonable times to
the books, documents, papers and records of any person, firm or corporation
filing such statement.
D. No Exemption From Other Taxes. Nothing contained in this
Section shall be so construed as to exempt any person, firm or corporation
to which this Section is applicable from the payment to the City of
the tax which the City levies upon the real or personal property belonging
to such person, firm or corporation.
E. Violation And Penalty. Any person, firm or corporation engaged
in any business to which this Section applies who shall violate any
of the provisions hereof shall be deemed guilty of a misdemeanor and
every day such violation continues shall be deemed a separate offense.
[CC 2000 §620.020; Ord. No. 991 §1, 10-26-1992]
Pursuant to the provisions of Section 393.275(2), RSMo., the
gross receipts tax rate on natural gas service within the corporate
limits of the City of Pagedale shall be maintained as eight percent
(8%) of the Code of Ordinances of the City of Pagedale, St. Louis
County, Missouri.