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State Law References — Power to license, regulate and tax light, power, water, telephone companies and other corporations or institutions, §94.270, RSMo.; reducing or maintaining gross receipts tax rate, §393.275(2), RSMo.
[R.O. 2009 §21-16; Ord. No. 588 §2, 5-28-1985; Ord. No. 674 §2, 5-10-1988]
Every person engaged in the business of furnishing light, power, electricity or electrical service shall pay to the City a license tax based upon seven percent (7%) of the gross receipts derived from furnishing such service or supplies within the corporate boundaries of the City. Receipts or charges received by any such person from the City for the above services or supplies furnished directly to the City shall not be included in the gross receipts used to determine the license tax due. The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services as hereinabove described in the City during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
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Note — As to AmerenUE franchise, the current franchise is on file in the City offices.
[R.O. 2009 §21-17; Ord. No. 588 §3, 5-28-1985; Ord. No. 674 §2, 5-10-1988]
Every person engaged in the business of furnishing gas or gas service shall pay to the City a license tax based upon seven percent (7%) of the gross receipts derived from furnishing such service or supplies within the corporate boundaries of the City. Receipts or charges received by any such person from the City for the services or supplies furnished directly to the City shall not be included in the gross receipts used to determine the license tax due. The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services as hereinabove described in the City during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
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Editor's Note — Ord. no. 785, adopted November 24, 1992, provided that the tax on gross receipts on supplying natural gas or gas service, as set forth in §130.150, be maintained at seven percent (7%).
[R.O. 2009 §21-18; Ord. No. 588 §4, 5-28-1985; Ord. No. 674 §2, 5-10-1988]
Every person engaged in the business of furnishing exchange telephone service shall pay to the City a license tax based upon seven percent (7%) of the gross receipts derived from furnishing such service or supplies within the corporate boundaries of the City. Receipts or charges received by any such person from the City for the above services or supplies furnished directly to the City shall not be included in the gross receipts used to determine the license tax due. The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services as hereinabove described in the City during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
[R.O. 2009 §21-20; Ord. No. 588 §6, 5-28-1985; Ord. No. 674 §2, 5-10-1988]
Every person engaged in the business of furnishing water or water service shall pay to the City a license tax based upon seven percent (7%) of the gross receipts derived from furnishing such services or supplies within the corporate boundaries of the City. Receipts or charges received by any such person from the City for the above services or supplies furnished directly to the City shall not be included in the gross receipts used to determine the license tax due. The term "gross receipts" means the aggregate amount of all sales and charges of the commodities or services as hereinabove described in the City during any period, less discounts, credits, refunds, sales taxes and uncollectible accounts actually charged off.
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Cross Reference — As to Missouri American Water Company franchise, the current franchise is on file in the City offices.
[R.O. 2009 §21-21; Ord. No. 588 §7, 5-28-1985]
Every person mentioned in Sections 130.140 through 130.170 shall file with the City Clerk a monthly statement of the gross receipts derived by such person during the previous calendar month, which statement shall be filed within thirty (30) days after the close of each such period. The person filing this statement shall at the same time pay the license tax required by ordinance.
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Cross Reference — As to business licenses and regulations, ch. 605.
State Law Reference — General sales tax authority, §94.510, RSMo.
[R.O. 2009 §21-41; Ord. No. 238 §1, 2-9-1971]
Pursuant to the authority granted by and subject to the provisions of Sections 94.500 to 94.570, RSMo., a tax for general revenue purposes is hereby imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable services at retail to the extent and in the manner provided in Sections 144.010 to 144.510, RSMo., and the rules and regulations of the Director of Revenue issued pursuant thereto. The rate of the tax shall be one percent (1%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail with the City if such property and taxable services are subject to taxation by the State under the provisions of Sections 144.010 to 144.510, RSMo. The tax shall become effective as provided in Subsection (4) of Section 94.510, RSMo., and shall be collected pursuant to the provisions of Sections 94.500 to 94.570, RSMo.
[R.O. 2009 §21-42; Ord. No. 805 §2, 8-24-1993; Ord. No. 820 §2, 1-11-1994]
Pursuant to the authority granted by the laws of the State of Missouri and specifically House Bill 618 of the 87th General Assembly, a sales tax in the amount of one-fourth of one percent (.25%) on the receipts from the sale at retail of all tangible personal property or taxable services at retail within the City is hereby imposed. This sales tax shall be in addition to the sales tax authorized and imposed by Section 130.190 of the Cool Valley Municipal Code. The sales tax shall be collected and administered by the State Director of Revenue pursuant to State law.