[Prior Code, § 830.010; Penalty, see § 10.99]
(A) 
Electric, gas and water utility. Every person now or hereafter engaged in the business of supplying electricity, gas or water for consumption in the City shall pay to the City, as a license tax, a sum equal to 5% of the gross receipts from such business.
(B) 
License tax. Every person now or hereafter engaged in the business of supplying electricity, gas or water shall pay to the City Clerk on or before November 1, an amount equal to 5% of such person's gross receipts from such business for the period from April 30 until October 31 and to pay to the City Clerk on or before May 1, an amount equal to 5% of such person's gross receipts from such business for the period from October 31 to April 30 of each year thereafter.
(C) 
Sworn statement. It is hereby made the duty of every person engaged in the business of supplying electricity, gas or water to file with the City Clerk on or before November 1 of each year, a sworn statement of the gross receipts of such business for the period from April 30 until October 31, and thereafter every such person shall file with the City Clerk on or before May 1 of each year a sworn statement of the gross receipts from such business for the six calendar months preceding the filing of such statements.
(D) 
Coverage of tax. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any or the businesses described in division (A) above of this section, but nothing herein contained shall be so construed as 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 for the sale of anything other than electricity, gas or water, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on any of the businesses described in division (A) above.
[Prior Code, § 830.020; Ord. 0608, passed 6-2006; Penalty, see § 10.99]
(A) 
Telephone utility. Every person, firm, company or corporation now or hereafter engaged in the business of furnishing exchange telephone or telecommunications services in the City shall pay the City as an annual license fee, 5% of the annual gross receipts derived from the furnishing of such services within the City as hereinafter set forth.
(B) 
License tax. The first payment of tax provided for herein shall be due and payable on March 1, and shall be for the period from September 1 to February 28.
(C) 
Sworn statement. It is hereby made the duty of every person engaged in the business of supplying telephone or telecommunication service to file with the City Clerk on or before March 1 each year, a sworn statement of the gross receipts of such business for the period from September 1 until February 28, and thereafter every such person shall file with the City Clerk on or before September 1 of each year a sworn statement of the gross receipts from such business for the six calendar months preceding the filing of such statements.
(D) 
Coverage of tax. The tax herein required to be paid shall be in lieu of any other occupation tax required of any person engaged in any of the businesses described in division (A) above of this section, but nothing herein contained shall be so construed as 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 such person, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, gas or water, nor shall the tax herein required exempt any such person from the payment of any other tax which may be lawfully required other than an occupation tax on any of the businesses described in division (A) above of this section.
[Prior Code, § 830.030]
The City Clerk or his or her duly authorized deputy shall be and is hereby authorized to investigate the correctness and accuracy of the statements required by this chapter, and for that purpose shall have access to at all reasonable times the books, documents, papers and records of such person or persons to ascertain the accuracy thereof.
[Ord. 830.050, passed 9-26-2011]
Pursuant to RSMo. § 393.275, and any and all other applicable authority, the City shall maintain the tax rate of its business license taxes on the gross receipts of electric utilities 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 RSMo. § 393.275.
[Prior Code, § 830.040]
Any person engaged in the business of any utility who shall violate any of the provisions of this chapter shall be deemed guilty of an ordinance violation. Each day's violation of this chapter shall constitute a separate offense.