[Gen. Ords. 1959, § 42.01; Ord.
No. 5188, § 1, 6-13-1968; Ord. No. 5459, § 1, 1-20-1972; Ord. No. 6470, § 1, 9-20-1979; Ord. No. 6760, § 1, 7-2-1981; Ord. No. 8892, § 1, 1-20-2000]
(a)
Each person engaged in the business of distributing and selling gas
in the City shall pay to the City a license or occupational tax of
7 1/2% of the gross receipts derived by such person from such
business within the City exclusive of any gross receipts derived by
such person from any distribution or sale of gas to the City of Kirkwood,
Missouri.
(b)
"Gross receipts" as used in this section shall be defined as the
aggregate amount of all sales and charges during any period, less
any discounts, credits, refunds, uncollectible accounts actually charged
off during the period, and sales tax.
(c)
Each person engaged in such business shall file with the Director of Finance on or before the 29th day of February 1972, a sworn statement showing the gross receipts derived from the transaction of such business in the City of Kirkwood from July 1, 1971, to January 31, 1972, and at the same time pay to the Director of Finance the tax required by § 23-207(a). On or before the last day of each month subsequent to February 29, 1972, a further sworn statement shall be filed with the Director of Finance showing the gross receipts derived from the transaction of such business in the City of Kirkwood during the preceding month, and at the same time pay to the Director of Finance a license tax as provided by § 23-207(a).
(d)
Any person subject to this section who has been granted a franchise
or permit by the City for the operation of his business and under
the terms of which is making any payments to the City shall receive
credit upon the amounts due under this section for such payments.
[Gen. Ords. 1959, § 42.02; Ord.
No. 5188, § 2, 6-13-1968; Ord. No. 5459., § 2, 1-20-1972; Ord. No. 6471, § 1, 9-20-1979; Ord. No. 6761, § 1, 7-2-1981; Ord. No. 8892, § 1, 1-20-2000]
(a)
Each person engaged in the business of distributing and selling electricity
in the City shall pay to the City a license or occupational tax of
7 1/2% of the gross receipts derived by such person from such
business within the City exclusive of any gross receipts derived by
such person from any distribution or sale of electricity to the City
of Kirkwood, Missouri.
(b)
"Gross receipts" as used in this section shall be defined as the
aggregate amount of all sales and charges during any period, less
any discounts, credits, refunds, uncollectible accounts actually charged
off during the period, and sales tax.
(c)
Each person engaged in such business shall file with the Director of Finance on or before July 31, 1972, a sworn statement showing the gross receipts derived from the transaction of such business in the City of Kirkwood from July 1, 1971, to June 20, 1972, and at the same time pay to the Director of Finance the license tax as provided by § 23-208(a), less the amount of the advance payment made in July 1971, based upon the estimated sales for the same period. In the event the advance payment is greater than the actual tax due, the City of Kirkwood will refund such difference on or before the last day of each month after July 31, 1972, a further sworn statement shall be filed with the Director of Finance showing the gross receipts derived from the transaction of such business during the preceding month, and at the same time pay to the Director of Finance a license tax as required by § 23-208(a).
(d)
At the close of each fiscal year, each person subject to this section
shall, in addition to the estimate required for the then-current fiscal
year, make an adjusted return for the preceding fiscal year or fraction
thereof, showing the actual aggregate amount of all such gross receipts
made during such preceding fiscal year or fraction thereof and the
amount previously paid. If the adjusted return shows that the estimated
tax was too large, such person paying the same shall be entitled to
a refund, or to a credit on the estimated tax for the then current
fiscal year; but if such return shows that the license tax was underpaid,
such person shall pay the additional tax due forthwith.
(e)
It shall not be necessary to include in the statement or to calculate
the tax upon any receipts derived from any such service furnished
to the City.
(f)
Any person subject to this section who has been granted a franchise
or permit by the City for the operation of such business and under
the terms of which is making any payments to the City shall receive
credit upon the amounts due under this section for such payments.
[Gen. Ords. 1959, § 42.03; Ord.
No. 5188, § 3, 6-13-1968; Ord. No. 5459, § 3, 1-20-1972; Ord. No. 6472, § 1, 9-20-1979; Ord. No. 6762, § 1, 7-2-1981; Ord. No. 8892, § 1, 1-20-2000; Ord. No. 9595, § 1, 5-4-2006-Nullified by
Missouri Supreme Court Decision-August 8, 2006]
(a)
Each person engaged in the business of furnishing telephone service
within the City shall pay to the City a license or occupational tax
of 7 1/2% of the gross receipts derived by such person from the
furnishing of the service within the City exclusive of any gross receipts
derived by such person from the furnishing of service to the City
of Kirkwood, Missouri.
(b)
Each person engaged in such business shall file with the Director of Finance on or before the 29th day of February 1972, a sworn statement showing the gross receipts derived from the transaction of such business in the City of Kirkwood from July 1, 1971, to January 31, 1972, and at the same time pay to the Director of Finance the tax required by § 23-209(a). On or before the last day of each month subsequent to February 29, 1972, a further sworn statement shall be filed with the Director of Finance showing the gross receipts derived from the transaction of such business in the City of Kirkwood during the preceding month, and at the same time pay to the Director of Finance a license tax as provided by § 23-209(a).
(c)
The payments required by this section shall be in lieu of all other
excises, charges, exactions, rentals, impositions or other license
or occupational taxes heretofore imposed upon any person, engaged
in such business but does not exempt such person from City real or
personal property or ad valorem taxes.
[Gen. Ords. 1959, § 42.05]
Nothing contained in this division shall exempt any person to
which this chapter is applicable from the payment to the City of the
tax which the City levies upon the real or personal property belongings
to any such person.
[Gen. Ords. 1959, § 42.06]
The Director of Finance or his deputies or such other City officer
as the Council may designate shall be and are hereby authorized to
investigate the correctness and accuracy of the statements required
by this division and for that purpose shall have access at all reasonable
times to the books, documents, papers and records of any person making
such statement in order to ascertain the accuracy thereof.
[Gen. Ords. 1959, § 42.07; Ord.
No. 5271, § 1, 6-12-1969; Ord. No. 6473, § 1, 9-20-1979; Ord. No. 6763, § 1, 7-2-1981; Ord. No. 8892, § 1, 1-20-2000]
(a)
Each person engaged in the business of distributing and selling water
in the City shall pay to the City a license or occupational tax of
7 1/2% of the gross receipts derived by such person from such
business within the City exclusive of any gross receipts derived by
such person from any distribution or sale of water to the City of
Kirkwood, Missouri.
(b)
Each person engaged in a business subject to this section shall file with the Director of Finance on or before the 15th day of July of each year, a sworn statement showing the gross receipts derived from the transaction of such business in the City during the preceding twelve-month period of the first day of July to the last day of June, and at the same time shall pay to the Director of Finance the tax imposed by Subsection (a).
(c)
Any person who has been granted a franchise or permit by the City
for the operation of a business subject to this section and under
the terms of which is making any payments to the City, shall receive
credit upon the amounts due under this section for such payments.
