[Ord. No. 281 §2, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 74-33 §1, 3-6-1974; Ord. No. 18-09, 5-2-2018]
The term "gross sales" as used in this Chapter
means the aggregate amount of all sales and charges to all persons,
firms or corporations either for residential purposes, manufacture
or commercial use, rendered within the City of Bridgeton, during any
periods, less discounts, credits, refunds, sales taxes and uncollectible
accounts.
The term "residential consumers" as used in
this Chapter means persons receiving water, electric, or gas services
in single-family, two-family and multi-family dwellings, apartments,
and mobile homes.
The term "non-residential consumers" shall
mean all other consumers.
[Ord. No. 281 §1, 6-11-1957; Ord. No. 868 §7, 9-6-1967]
Every person engaged in the business of selling, supplying or
distributing water service, electric service or gas service regardless
of whether such service is used for generating heat or for refrigeration,
or other use, where such services are supplied through wires, pipes,
mains, or conduits, whether located above or below ground, shall apply
for and obtain a license from the City Clerk for the privilege of
carrying on and conducting such business.
[Ord. No. 281 §2, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 18-09, 5-2-2018]
A.
In
consideration of selling, supplying or distributing water service,
electric service or gas service within the City, every person engaged
therein shall pay to the City a license tax annually in a sum equal
to:
B.
The
revised license taxes shall be effective with respect to telephone
service, water service, electric service or gas service sold, supplied,
furnished or distributed on June 1, 2018 and thereafter.
[Ord. No. 281 §3, 6-11-1957; Ord. No. 857 §1, 6-21-1967; Ord. No. 73-88 §1, 12-19-1973]
The payment of the license tax imposed hereunder shall be made
within thirty (30) days after the end of the month by those persons
made chargeable with the payment of the license tax beginning January
1, 1974, and each month thereafter; provided however, that the payment
for the period from October 1, 1973, through December 31, 1973, shall
be due and payable February 1, 1974.
[Ord. No. 281 §4, 6-11-1957]
Nothing herein shall be so construed as to exempt any such person
from the payment to the City of the tax which the City levies upon
any real or personal property belonging to such person.
[Ord. No. 281 §3, 6-11-1957; Ord. No. 857 §2, 6-21-1967; Ord. No. 1027 §1, 5-7-1969]
At the time of the payment of the license tax, the persons subject
thereto shall file a verified statement with the City Clerk setting
forth the total gross sales of the service it sells, supplies or distributes
within the boundaries of the City for the preceding twelve (12) months.
The City through its proper officers may, at any time, examine the
books and records of any such person for the purpose of determining
their accuracy.
[Ord. No. 16-14 §1, 5-4-2016]
Each licensee under this Chapter shall deliver to the City each
month a report that provides the address and name of each person or
entity that commenced new or additional water, electric or natural
gas services during the preceding calendar month.
[Ord. No. 281 §5, 6-11-1957]
Should any person mentioned in this Chapter fail to make the
verified return and pay the tax as provided herein more than sixty
(60) days after same shall become due, such person shall be penalized
for failure to pay said tax in the amount of ten percent (10%) of
the tax then due, which penalty shall be payable to the City.
[Ord. No. 92-64 §1, 10-7-1992]
In accordance with RSMo. Section 393.275 the City Council herewith
opts to maintain the current tax rate on the gross receipts of all
utilities, and whatever future tax rate the City Council may impose
without restriction or adjustment as set forth in RSMo. Section 393.275.
It is the purpose of this Section to opt out of the rate reduction
requirement.
