[R.O. 1985 § 25-41; Ord. No. 1885, § 1, 11-9-1982]
As used in this Article, the term "gross receipts" means the
aggregate amount of all sales and charges of the commodities or services
hereinabove described in the City during any period, less discounts,
credits, refunds, sales taxes and uncollectible amounts actually charged
off.
[R.O. 1985 § 25-42; Ord. No. 11, § 5, 9-27-1949; Ord. No. 12, § 5, 9-27-1949; Ord. No. 13, § 5, 9-27-1949; Ord. No. 14, § 5, 9-27-1949; Code 1965,
§ 39.08]
Any person engaged in any business to which this Article applies who violates any provision hereof shall be deemed guilty of an ordinance violation and upon conviction thereof shall be subject to a fine as set forth in Section
1-6 of this Code and each day such violation continues shall be deemed a separate offense.
[R.O. 1985 § 25-43; Code 1965, § 39.01; Ord. No. 1157, § 1, 12-9-1969; Ord. No. 3947, § 1, 11-22-2005; Ord. No. 3989, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
water or water services in the City of Crestwood shall pay to the
City, as an annual license or occupational tax, an amount equal to
six percent (6%) of the gross receipts derived from residential subscribers
within the City and a license or occupational tax of seven percent
(7%) of the gross receipts derived from commercial subscribers within
the City.
[R.O. 1985 § 25-44; Code 1965, § 39.02; Ord. No. 1159, § 1, 12-9-1969; Ord. No. 3236, § 1, 10-6-1992; Ord. No. 3239, § 1, 11-24-1992; Ord. No. 3947, § 2, 11-22-2005; Ord. No. 3990, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
gas or gas services in the City of Crestwood shall pay to the City,
as an annual license or occupational tax, an amount equal to six percent
(6%) of the gross receipts derived from residential subscribers within
the City and a license or occupational tax of seven percent (7%) of
the gross receipts derived from commercial subscribers within the
City.
[R.O. 1985 § 25-45; Code 1965, § 39.03; Ord. No. 1160, § 1, 12-9-1969; Ord. No. 2007, § 1, 5-28-1985; Ord. No. 3947, § 3, 11-22-2005; Ord. No. 3991, § 1, 7-25-2006]
Every person or entity in the business of supplying or furnishing
electricity, electric power or electric service in the City of Crestwood
shall pay to the City, as an annual license or occupational tax, an
amount equal to five and seven tenths percent (5.7%) of the gross
receipts derived from residential subscribers within the City and
a license or occupational tax of seven percent (7%) of the gross receipts
derived from commercial subscribers within the City.
[R.O. 1985 § 25-46; Code 1965, § 39.04; Ord. No. 1158, § 1, 12-9-1969; Ord. No. 3978, §§ 1
– 4, 4-25-2006]
Pursuant to the provisions of Section 94.270 of the Revised
Statutes of Missouri, every person now or hereafter engaged in the
business of supplying or furnishing telephones or telephone service
in the City shall pay to the City as a license or occupational tax
six percent (6%) of the gross receipts derived from such business
within the City.
[R.O. 1985 § 25-47; Code 1965, § 39.05; Ord. No. 1372, § 1, 7-25-1972]
On the 31st day of July, 1972, every person engaged in the business
of supplying or furnishing water or water service, gas or gas service,
electricity, electric power or electrical service or telephones or
exchange telephone service in the City shall file with the City Clerk
a sworn statement showing the gross receipts derived from such business
in this City, for the period from January 1, 1972, through June 30,
1972, and at the same time pay to the City Clerk the tax due thereon
at the rate set out in this Article, and thereafter on the last day
of every month commencing with August 31, 1972, shall file with the
City Clerk a sworn statement of the gross receipts from such business
for the previous calendar month and at the same time pay to the City
Clerk the tax due on such gross receipts as above provided. It shall
not be necessary to include in such statement, nor calculate the tax
upon any receipts derived from any such services furnished the City
or any other governmental unit therein.
[R.O. 1985 § 25-48; Ord. No. 11, § 3, 9-27-1949; Ord. No. 12, § 3, 9-27-1949; Ord. No. 13, § 3, 9-27-1949; Ord. No. 14, § 3, 9-27-1949; Code 1965,
§ 39.06]
The City Clerk and such other persons as may be designated by
the Board of Aldermen from time to time are hereby authorized to investigate
the correctness and accuracy of the statement so filed and for that
purpose shall have access at all reasonable times to the books, documents,
papers and records of any person making such return in order to ascertain
the accuracy thereof.
[R.O. 1985 § 25-49; Ord. No. 11, § 4, 9-27-1949; Ord. No. 12, § 4, 9-27-1949; Ord. No. 13, § 4, 9-27-1949; Ord. No. 14, § 4, 9-27-1949; Code 1965,
§ 39.07]
This Article does not exempt any person to which this Article
is applicable from the payment to the City of the tax which the City
levies upon the real or personal property belonging to such person.
[R.O. 1985 § 25-50; Ord. No. 5334, 2-15-2023]
(a) The gross receipts tax imposed upon gas corporations, including, but not limited to Spire, pursuant to Section
25-44 of the Municipal Code of the City of Crestwood, Missouri, shall be maintained at its existing rate of six percent (6%) of the gross receipts derived from residential subscribers within the City and a license or occupational tax of seven percent (7%) of the gross receipts derived from commercial subscribers within the City, despite the tariff increase awarded by the PSC to Spire effective on January 18, 2023.
(b) Pursuant to Section 393.275, RSMo., and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of any business supplying or furnishing electricity, gas, water or telephone service in the City, including as imposed pursuant to Article
III of Chapter
25 of the Municipal Code of the City of Crestwood, Missouri, as may be amended from time to time, without reduction notwithstanding any periodic fluctuations in the tariffs of such utility corporations or any notice thereof, including, but not limited to, notice sent under Section 393.275, RSMo.