City of Dearborn, MO Chapter 615 Businesses Supplying Residential Utility Services

Section 615.010 Electric Companies (Energy Providers) — Occupation Tax.

[Ord. No. 260, 5-9-2005]

A. The City of Dearborn, Missouri (hereinafter referred to as "City") hereby establishes an occupation tax on every electric company and every other person, firm or corporation, their successors and assigns owning, operating, controlling, leasing or managing any electric plant or system, generating, manufacturing, selling, distributing or transporting electricity (hereinafter referred to as "energy providers"). Energy providers shall collect from their customers, but not from the City of Dearborn, located within the corporate limits of the City of Dearborn and pay to the City an amount equal to five percent (5%) of gross receipts derived from the sale, distribution or transportation of electricity delivered within the present or future limits of the City. "Gross receipts", as used herein, are revenues received from the sale, distribution or transportation of electricity, after adjustment for the net write-off of uncollectible accounts and corrections of bills theretofore rendered.

B. The amount paid by energy providers shall be in lieu of, and energy providers shall be exempt from, all other occupation, license, excise or right-of-way permit fees or taxes that the City may impose for the rights and privileges herein granted or for the privilege of doing business within the City, and in the event any such fee, charge, license, tax or assessment shall be imposed by the City, the payment to be made in accordance with the provisions of this Section shall be reduced in an amount equal to the annual burden of such fee, charge, license, tax or assessment imposed upon the energy providers. Ad valorem property taxes imposed generally upon all real and personal property within the City shall not be deemed to affect the obligation of the energy providers under this Section.

C. Any consideration hereunder shall be reported and paid to the City by energy providers on a monthly basis. Such payment shall be made not more than thirty (30) days following the close of the period for which payment is due. Initial and final payments shall be prorated for the portion of the period at the beginning and end of the term of this Section.

D. Energy providers shall list the local occupation tax collected from customers as a separate item on bills for utility service issued to customers. If at any time the Missouri Public Service Commission, or other authority having proper jurisdiction, prohibits such recovery, then energy providers will no longer be obligated to collect and pay the occupation tax herein contemplated.

E. The City shall provide copies of annexation ordinances to energy providers on a timely basis to ensure appropriate occupation tax collection from customers within the corporate limits of the City.

F. The City shall have access to and the right to examine during normal business hours those of energy providers' books, receipts, files, records and documents that are necessary to verify the correctness of payments due hereunder. If it is determined that a mistake was made in the payment of any occupation tax required hereunder, such mistake shall be corrected promptly upon discovery, such that any underpayment by energy providers shall be paid within thirty (30) days of the recalculation and any overpayment by energy providers shall be discounted from the next payment(s) due.

Section 615.020 Local Telephone Services Gross Receipts Tax.

[Ord. No. 295 §§1 — 3, 3-14-2010]

A. Every person, firm or corporation engaged in the business of furnishing telephone service including telecommunication service for residential, commercial, business, manufacturing, industrial, or for any other purpose in the City of Dearborn, who shall furnish the services within the City, shall pay to the City a tax equal to five percent (5%) of the gross receipts solely derived from the charges for local telephone or telecommunications services in the City as a license tax for conducting such business within the City.

B. With respect to persons providing telephone or telecommunication service, these shall be deemed to include all telecommunication services (e.g., telegraph, mobile telephones, cellular, wireless, pager services, etc.) and not limited to the above regardless of supplier (except cable television systems or any service upon which taxation is specifically proscribed by Federal Statute or regulation).

C. All funds received from the tax shall be deposited in the General Revenue Fund and be appropriated by the Board of Aldermen in the annual City budget.