City of Shrewsbury, MO
St. Louis County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents

Section 640.010 Definitions.

[CC 1976 §665.010; Ord. No. 1411 §2, 1-27-1981]
The following words, when used in this Chapter, shall have the meanings set out herein:
GROSS RECEIPTS
The aggregate amount of all sales and charges of the commodities or services as hereinafter described in the City of Shrewsbury, Missouri, during any period less discounts, credits, refunds, sales taxes, and uncollectible amounts actually charged off during the period.
PERSON
When used in this Chapter shall mean and include any individual, firm, co-partnership, joint partnership, joint adventure, association, corporation, estate, business trust, trustee, receiver, syndicate, or any other group or combination acting as a unit, in the plural as well as the singular number.

Section 640.020 License Tax. [1]

[CC 1976 §665.020; Ord. No. 1411 §4, 1-27-1981; Ord. No. 1601 §1, 9-10-1985; Ord. No. 1646 §1, 5-13-1986; Ord. No. 1866 §1, 10-13-1992; Ord. No. 2460 §1, 4-5-2006; Ord. No. 2463 §1, 4-28-2006; Ord. No. 2636 §1, 9-27-2011; Ord. No. 2700 §1, 2-26-2013]
A. 
Every person as defined in Section 640.010 hereof now or hereafter engaged in the business of supplying to the public: electricity, gas, telephone service or water for compensation for any purpose in the City of Shrewsbury, Missouri, and every manufacturing corporation now or hereafter engaged in the manufacture of gas for compensation for any purpose in the City of Shrewsbury, Missouri, shall pay to the City of Shrewsbury, Missouri, as a license tax a sum equal to seven and one-quarter percent (7.25%) of the gross receipts from the business of supplying to the public: electricity, gas, telephone service or water for compensation for any purpose in the City of Shrewsbury, Missouri.
B. 
In respect to telephone service and telecommunications companies, the provisions of Section 92.086, RSMo., Supp. 2005, as enacted by H.B. 209 of the 93rd General Assembly, 1 st Session (2005), shall supersede Subsection (A) above and the license tax rate that shall be applicable to the gross receipts of telecommunications companies as defined in H.B. 209 beginning on July 1, 2006, shall be three and seven-tenths percent (3.7%).
C. 
If the Supreme Court of Missouri determines that Section 92.086, RSMo., Supp. 2005, is not constitutional and is not enforceable, then Subsection (B) hereof shall be held for naught and shall have no force and effect.
D. 
Every person as defined in Section 640.010 hereof, now or hereafter engaged in the businesses set forth in Subsection (A) hereof, is exempted from the payment of the license tax otherwise due on the gross receipts from supplying electricity, gas, telephone service or water to the City of Shrewsbury, Missouri.
E. 
The City shall maintain this tax rate without reduction even though there is an increase in the tariff paid by the electrical, telephone, gas or water companies.
[1]
Note—Ord. no. 2463 was passed in compliance with HB209 of the 2006 Missouri Legislative session. Provisions contained in HB209 were subsequently deemed unconstitutional by the Missouri Supreme Court on August 8, 2006 in City of Springfield, Appellant V Sprint Spectrum, L.P., Respondent Case No. SC87238. Consequently, subsection (B) of this section is held for naught and shall have no force and effect as noted in subsection (C) above.

Section 640.030 Statement of Gross Receipts.

[CC 1976 §665.030; Ord. No. 1411 §5, 1-27-1981]
It is hereby made the duty of every person, as defined in Section 640.010 hereof, engaged in any of the businesses described in Section 640.020(A) hereof, to file with the City Clerk of Shrewsbury, Missouri, on or before the last day of each month, a sworn statement of the gross receipts from such business for the preceding calendar month. The City Clerk, or his/her duly authorized deputy, shall be and is hereby authorized to investigate the correctness and accuracy of the statement required and for that purpose, shall have access at all reasonable times to the books, documents, papers and records of any person as described in Section 640.010 hereof, making such statement in order to ascertain the accuracy thereof.

Section 640.040 Payment of Taxes.

[CC 1976 §665.040; Ord. No. 1601 §2, 9-10-1985]
Every person as described in Section 640.010 hereof now or hereafter engaged in any of the businesses described in Section 640.020 hereof shall pay to the City Collector of the City of Shrewsbury, Missouri, on or before the last day of each month an amount equal to eight percent (8%) of the gross receipt from said business for the preceding calendar month. Commencing with the month of August 1985, the license tax rate shall be reduced from eight percent (8%) to seven and one-quarter percent (7.25%).

Section 640.050 No Other License or Occupation Tax To Be Imposed.

[CC 1976 §665.050; Ord. No. 1411 §7, 1-27-1981]
The tax herein required to be paid shall be in lieu of any other occupation tax required of such persons engaged in any of the businesses described in Section 640.020(A) hereof, but nothing herein contained shall be so construed as to exempt any such persons from the payment to the City of Shrewsbury, Missouri, of the tax which the City of Shrewsbury, Missouri, levies upon the real or personal property belonging to any such persons, nor the tax required of merchants or manufacturers for the sale of anything other than electricity, gas, telephone service, or water, nor shall the tax herein required exempt any such persons from the payment of any other tax which they may be lawfully required to pay.

Section 640.060 Violations and Penalty.

[CC 1976 §665.060; Ord. No. 1411 §8, 1-27-1981]
Any person engaged in any of the businesses described in Section 640.020(A) hereof, who shall violate any of the provisions of this Chapter, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00), nor more than five hundred dollars ($500.00). Each day's violation of this Chapter shall constitute a separate offense.