[Ord. No. 946 § 610.010, 8-15-2016]
There is hereby levied and imposed upon all persons now or hereafter
engaged in the business of furnishing or supplying light, electricity,
electrical service or power, gas or gas service, telephone or telephone
service, telephone exchange service, or water or water service to
customers within the City a monthly license or occupational tax amounting
to the sum of six percent (6%) of the gross receipts derived from
carrying on such business within the City.
[Ord. No. 946 § 610.020, 8-15-2016]
A.
The term "gross receipts" as used in this Article means the aggregate
amount of all sales and charges from the business of furnishing or
supplying light, electricity, electrical service and power, gas or
gas service, telephone or telephone service, telephone exchange service,
or water or water service within the City during any period, less
discounts, credits, refunds, sales taxes and uncollectible amounts.
B.
Insofar as this Article pertains to persons engaged in the business
of supplying telephone service, wherever the term "telephone, telephone
service or such business" is used, it shall mean persons engaged in
the business of furnishing exchange telephone service within the City.
[Ord. No. 946 § 610.030, 8-15-2016]
It shall be the duty of every person engaged in any of the businesses
described in this Article to file with the City Clerk on or before
the last day of each month a sworn statement showing the gross receipts
derived from the transaction of such business in the City during the
previous calendar month, and at such times pay to the City the tax
thereon as hereinabove set forth at the rates imposed, and the license
granted on the payment of such tax shall be issued to cover the next
ensuing calendar month.
[Ord. No. 946 § 610.040, 8-15-2016]
The City or any auditor employed by the City is hereby authorized
to investigate the correctness and accuracy of any statement filed
pursuant to this Article 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.
[Ord. No. 946 § 610.050, 8-15-2016]
The license tax imposed by this Article shall be in lieu of
any other occupational or license tax required of any person engaged
in any of the businesses described herein, but nothing contained in
this Article shall be construed to exempt any such person from the
payment to the City of the tax which the City levies upon the real
or personal property belonging to any such person, nor the tax required
of merchants or manufacturers, if any, for the sale of anything other
than the commodity or service herein specified, nor shall the license
tax required by this Article exempt any such person from the payment
of any tax which may be lawfully required other than an occupational
or license tax.
[Ord. No. 946 § 610.060, 8-15-2016]
The Board of Aldermen has made its determination pursuant to
Section 393.275, RSMo., to maintain the tax rate of its business license
tax on the gross receipts of utility corporations, without reduction,
regardless of the amount of any tariff increase. Therefore, the rates
for business license taxes set forth in this Article shall be maintained,
without reduction, regardless of the amount of any tariff increase.
[Ord. No. 946 § 4, 8-15-2016]
In order to provide the utilities with sufficient notice, the
collection of such six percent (6%) tax shall begin on October 1,
2016, with monthly remittance to begin November 2016.
