[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.
[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.
[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.
[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.
[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.